Accounting, Edición 56

The Importance of Linking Universities and Companies for the Public Accounting Program

By: Ana María Díaz and Virginia Kalis

The link between universities and the business sector has become an essential component of academic programs, because it meets the objective of enriching the knowledge base by bringing students closer to practice and gives them the opportunity to join the workforce. This link aims to achieve stable and mutually beneficial relations.

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Accounting, Edition 55

Online: Videos to Get Closer to Investors

En lineaBy: Norma Leticia Leal

In April 2013, the regulatory marketing body in the United States (SEC, Securities and Exchange Commission), taking as its precedent the Regulation Fair Disclosure, accepted social media communications as “perfectly acceptable methods” to disclose company information. The disclosure must meet two conditions: first, companies must give advance notice to investors as to the social media the business news will be disclosed; and second, access cannot be restricted to a particular group.

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Accounting, Edition 54

XBRL: Su desarrollo y aplicación en México

XBRL Su desarrollo y aplicación en MéxicoPor: Sandra Minaburo

Una de las principales inquietudes que la comunidad contable ha externado sobre la adopción de normas internacionales y la homologación de normas mexicanas con las normas internacionales es la cantidad de revelaciones que se tienen que hacer para cumplir con lo establecido para cada uno de los conceptos que integran los estados financieros.

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