Emotional intelligence and Off balance sheet: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Add link.)
 
imported>Doug Williamson
(Update for FRS 102)
 
Line 1: Line 1:
''Self-management and accountability - influencing others.''
(OBS).


(EI).
1.


Emotional intelligence includes the ability to identify and manage our own emotions, and to work effectively with the emotions of other people.  
In financing where assets and liabilities are acquired indirectly by an entity by way of a financial structure but are not purchased directly by the entity, in such a way that the liabilities are not required to be disclosed in the entity's balance sheet.


The trend in financial reporting over time has been to restrict the types of structures which may be accounted for 'off balance sheet' in this way (instead requiring the liabilities to be appropriately reported in the balance sheet of the reporting entity).


The concept was popularised by Daniel Goleman in his 1995 book ''Emotional Intelligence''.


Sometimes known as 'EQ' (Emotional Quotient), an analogy with IQ (Intelligence Quotient).
2.


The indirect financial reporting of the related liabilities within the notes to the financial statements - or possibly not at all - rather than directly on the face of the balance sheet.


Emotional intelligence comprises three related skills:
Sometimes known as 'off balance sheet treatment'.


#Emotional awareness, including the ability to identify our own emotions and those of others.
#The ability to harness emotions, and apply them to tasks like thinking and problem-solving.
#The ability to manage emotions, including the ability to regulate our own emotions, and to influence the emotions of other people.


Relevant accounting standards include Sections 2, 11, 12 and 23 of FRS 102.


==See also==
* [[ACT Competency Framework]]
* [[Agile]]
* [[Behavioural skills]]
* [[DiSC]]
* [[EBI]]
* [[Executive coaching]]
* [[Gravitas]]
* [[Lumina Spark]]
* [[Myers-Briggs]]
* [[Psychometric profiling]]
* [[Working effectively with others]]
* [[WWW]]


== See also ==
* [[Balance sheet]]
* [[FRS  102]]
* [[Off-balance sheet finance]]


==Other link==
[[Category:Accounting,_tax_and_regulation]]
[https://www.treasurers.org/node/307760 How to pick the right executive coach, Association of Corporate Treasurers]
 
[[Category:Influencing]]
[[Category:Self_management_and_accountability]]

Revision as of 11:15, 6 November 2015

(OBS).

1.

In financing where assets and liabilities are acquired indirectly by an entity by way of a financial structure but are not purchased directly by the entity, in such a way that the liabilities are not required to be disclosed in the entity's balance sheet.

The trend in financial reporting over time has been to restrict the types of structures which may be accounted for 'off balance sheet' in this way (instead requiring the liabilities to be appropriately reported in the balance sheet of the reporting entity).


2.

The indirect financial reporting of the related liabilities within the notes to the financial statements - or possibly not at all - rather than directly on the face of the balance sheet.

Sometimes known as 'off balance sheet treatment'.


Relevant accounting standards include Sections 2, 11, 12 and 23 of FRS 102.


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Emotional_intelligence&oldid=35097’