Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods
Subsidiary becomes a Jointly Controlled Entity or an Associate
SEC Chief Accountant: PCAOB Should Take Lead on Auditor Independence
Corporate America's New Accountability In a post-Enron world, "I didn't know" won't cut it. But can CEOs meld caution with vision?
E & Y ANALYSIS OF IFRS INSURANCE CONTRACT STANDARD
PWC ISSUE MONOGRAPH ON SOX SECTION 404
ASB Issues Proposals on Life Assurance
Draft UITF Abstract on Retirement Benefit Schemes with a Promised Return on Contributions
FRC announces review of Turnbull Guidance
Doing Business in 2004: Understanding Regulation (resumen en español)
Capital treatment of certain items under IFRS
Principles for the Management and Supervision of Interest Rate Risk
Decisión 599 Armonización de Aspectos Sustanciales y Procedimentales de los Impuestos Tipo Valor Agregado
Decisión 600 Armonización de los Impuestos Tipo Selectivo al Consumo
HACIA BASILEA II: EL CASO COLOMBIANO Jorge Pinzón Sánchez Superintendente Bancario de Colombia
Earnings per Share July 2004
Financial Instruments — Recognition and Measurement, Section 3855 July 2004
Número 3 Junio 2004
Avis n°2004-14 du 23 juin 2004 relatif au traitement comptable de la provision pour risque d’exigibilité dans les comptes consolidés des entreprises d’assurance
Avis n°2004-13 du 23 juin 2004 relatif au plan comptable des fonds communs de placement à risques
Strengthening the IASB's deliberative processes
Incompatibilità all’esercizio della professione – Art. 3 O.P.
ALCUNE CONSIDERAZIONI CIRCA GLI EFFETTI DELLA RIFORMA DEL DIRITTO SOCIETARIO SULLA REDAZIONE DEL BILANCIO D’ESERCIZIO
Índice de Costos de la Construcción de Vivienda (ICCV) Junio de 2004
ÍNDICE DE COSTOS DE LA CONSTRUCCIÓN PESADA Junio de 2004
Índice de Costos de la Educación Superior privada -ICESP- en el primer semestre de 2004
Licencias de construcción Abril de 2004
Infraestructura en Colombia: ¿Dónde estamos, hacia dónde vamos? Presentación del director del DNP, Santiago Montenegro, en la Tertulia Económica del 8 de julio de 2004.
ED Amendments to IAS 39 The Fair Value Option
ED of Proposed Amendments to the Scope of IFRS 3 Business Combinations
Draft Comment letter on IFRIC Interpretation D6
Re: IFRIC D8 Members’ Shares in Co-operative Entities
Re: IFRIC Draft Amendment D7 Scope of SIC-12 Consolidation-Special Purpose Entities
Re: Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments: recognition and measurement (Cash Flow Hedge Accounting of Forecast Intragroup Transactions)
Re: Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments: recognition and measurement (Transition and Initial Recognition of Financial Assets and Financial Liabilities)
Adoption of IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
Re: IASB discussion paper of 24 March 2004: “Strengthening the IASB’s deliberative processes”
Draft abstract for EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share,"
| FASB Response to July 2003 SEC staff report to Congress, Study Pursuant to Section 108(d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System. |
DECRETO 2211 08/07/2004 por medio del cual se determina el procedimiento aplicable a las entidades financieras sujetas a toma de posesión y liquidación forzosa administrativa (DIARIO OFICIAL 45.604)
Stock Option Accounting Reform Act
US Reporting Newsletter for Non-US Based Companies
Accounting Roundup: Second Quarter in Review 2004
IAASB Proposes Enhancements to its Due Process and Working Procedures
IFAC Board Focuses on Public Interest Issues and Needs of SMEs, Developing Nations
Tone at the Top Provides Sarbanes-Oxley Compliance Guidance
On Fixed and Variable Fiscal Surplus Rules
Ambiguity, Transparency, and Institutional Strength
An Approach to Long-Term Fiscal Policy Analysis
The Quality Effect: Does Financial Liberalization Improve the Allocation of Capital?
Obstacles to Disinflation: What is the Role of Fiscal Expectations?
Financial Integration: A New Methodology and an Illustration
Multinational Affiliates and Local Financial Markets
Challenging the Empirical Evidence from Present Value Models of the Current Account
ISO standard for satisfying dissatisfied customers
OECD Launches Project to Tackle Consumption Tax Problems Affecting International Trade
Auditing Nonprofits: Three Issues Encountered By Auditors By Vanessa Burnette
Companies Are Taking Short-Term Approach to SOX Compliance
Circular Externa 026 (Julio 09). Modifica el Capítulo XXI de la Circular Externa 100 de 1995 relacionado con la metodología para la medición del riesgo de tasa de interés. Anexo.
Proyecto de Circular Externa mediante la cual se modifica la descripción de algunas cuentas del PUC de las entidades aseguradoras y del Instituto de Seguros Sociales (ISS) con el fin de que se provisione adecuadamente la mora en el pago de cotizaciones al Sistema General de Riesgos Profesionales. Plazo para comentarios: 02 de agosto de 2004. Modificación PUCS.
Se publica un nuevo proyecto de circular que reemplaza al que estuvo en la página web para comentarios hasta el 19 de julio a las 4:45 p.m. mediante la cual se modifica el Capítulo Decimoprimero, Título Primero de la Circular Básica Jurídica, sobre reglas relativas a la prevención y control del lavado de activos. Plazo para comentarios: 02 de agosto de 2004. Modificación al Capítulo 11. Modificación Anexo 1.
UNCTAD AND IFAC LAUNCH JOINT ACTIVITIES TO STRENGTHEN THE ACCOUNTING PROFESSION