Autoridades Públicas - Colombia - Legislación

1. DECRETO 46 DEL 17 DE ENERO DE 2013 Por el cual se adopta la Guía para la Implementación de la Decisión 545 de la Comunidad Andina -CAN "Instrumento Andino de Migración Laboral 

2. DECRETO 48 DEL 17 DE ENERO DE 2013 Por el cual se adoptan unas medidas especiales para la prestación del servicio de transporte escolar 

3. DECRETO 74 DEL 23 DE ENERO DE 2013 Por el cual se modifica parcialmente el Arancel de Aduanas 

4. DECRETO 75 DEL 23 DE ENERO DE 2013 Por el cual se reglamentan el cumplimiento de los porcentajes de suelo destinado a programas de Vivienda de Interés Social para predios sujetos a los tratamientos urbanísticos de desarrollo y renovación urbana y se dictan otras disposiciones 

5. Decreto 099 del 25 de enero de 2013 Por el cual se reglamenta parcialmente el Estatuto Tributario

Congreso de la República - Colombia - Legislación, proyectos de ley, noticias

1. LEY 1616 DEL 21 DE ENERO DE 2013 POR MEDIO DE lA CUAL SE EXPIDE LA LEY DE SALUD MENTAL Y SE DICTAN OTRAS DISPOSICIONES 

2. PUTUMAYO- OTRA VEZ EN LA PESADILLA DE LA VIOLENCIA

3. Texto Definitivo Aprobado en Sesión Plenaria al Proyecto de Ley 206 de 2012 Cámara TEXTO DEFINITIVO PLENARIA CÁMARA AL PROYECTO DE LEY NÚMERO 206 DE 2012 CÁMARA por medio de la cual se crea el Estatuto de la Actividad de la Valuación y se dictan otras disposiciones. 

4. Texto Aprobado en Sesión Plenaria al Proyecto de Ley 133 de 2012 Cámara, 141 de 2011 Senado TEXTO DEFINITIVO PLENARIA CÁMARA AL PROYECTO DE LEY NÚMERO 133 DE 2012 CÁMARA 141 DE 2011 SENADO por la cual se deroga la Ley Orgánica 128 de 1994 y se expide el Régimen para las áreas metropolitanas 

Ernst & Young - Internacional – Noticias

1. Record year for global oil and gas transactions in 2012

2. Early access to financial data from acquisition targets critical for greater transparency and investor confidence in post-deal reporting

3. Better times on horizon for steelmakers who survive 2013

4. BRICs face competition as globalization creates new emerging players

5. Access to funding the biggest hindrance for oil and gas investments in 2013

6. Short-term "fast cash” more of a priority for sellers than longer term strategic priorities

7. New Year boost for Europe’s real estate markets

8. Big pharma under pressure for M&A to close US$100b growth gap

9. Bad loans and regulation will squeeze Eurozone banks in 2013

10. US drives global PE-backed IPO activity in 2012

11. Global announced M&A deals rise in Q4 2012, but conversion rate continues to decline

12. Emerging markets big winners within clean energy sector in 2012

13. Eurozone painfully progressing to stability

14. 2012 Global M&A values half that of 2007’s boom; 2013 to see strategic, bolt-on deals

15. Global IPO activity expected to pick up in second half 2013 driven by the US

16. More job losses predicted by European banks as crisis refuses to fade

17. Private mid-market companies can’t afford to stand still in 2013- Ernst & Young

18. Ernst & Young and Plan Canada join forces to provide disaster relief and recovery

19. Access to markets, talent and capital dominate oilsands top 10 risks list in 2013

20. Twelve days of tax tips- Ernst & Young’s festive guide to year-end savings

21. Five trends set to characterize Canadian oil and gas transactions market in 2013

22. GDP figures worse than expected, while last week’s snow also rings alarm bells for 2013Q1 - Ernst & Young ITEM Club

23. Regardless of the outcome of a referendum Britain and Europe must remain strong trading partners for the benefit of all the UK economy – Ernst & Young comment

24. Targeting nominal GDP instead of inflation would be prudent decision – ITEM Club comments on today’s MPC minutes

25. Weak pay growth continues to be the trade off for higher employment levels - ITEM Club

26. A mixed bag for public sector finances says ITEM Club

27. Ernst & Young called to give evidence to the Public Accounts Committee

28. ITEM Club Winter 2013 forecast

29. Short-term ‘fast cash’ more of a priority for sellers than longer term strategic priorities

30. Inflation should be back on target by this time next year - ITEM Club

31. Ernst & Young shortlisted for an impressive seven consulting awards

32. Another disappointing set of figures for the manufacturing sector with output continuing to fall - ITEM Club

33. ONS has created ‘alphabet soup’ of inflation measures, resulting in more problems than solutions

34. Possibility of more QE in coming months remains - ITEM Club comments on today's MPC decision

35. UK’s trade position continues to flat-line and net trade is set to detract from growth in Q4

36. Ernst & Young ITEM Club comments on PMI services data

37. West Midlands preferred choice for one in ten global investors coming to the UK in 2013

38. Inflation should still fall back to target through 2013 - ITEM Club

39. Ernst & Young comments on publication of Government's decision document on Renewable Obligation

40. UK buy-out market value increases 23% in 2012 says Centre of Management Buy-out Research

41. Eurozone painfully progressing to stability - Ernst & Young Eurozone Forecast

42. UK M&A values plummet over 65% in 2012 compared to the credit boom of 2007

43. EC Plan on company law reflects developments to the UK’s governance regime

44. Weak earnings growth remains the trade-off for higher employment levels - ITEM Club

45. Draft Finance Bill 2013- A mixed bag for R&D – Ernst & Young

46. Draft Finance Bill 2013- UK residence neither simple nor certain, says Ernst & Young

47. Draft Finance Bill 2013- Businesses will breathe sigh of relief at changes to Annual Residential Property Tax

48. Draft Finance Bill 2013- Delay in issuing legislation on new capital gains tax will cause many problems, says Ernst & Young

49. Draft Finance Bill 2013- HMRC tightens the net on tax avoidance – Ernst & Young comments on the GAAR

50. More job losses and greater lending restrictions on the cards despite rising optimism of UK banks

51. Evolving Technology Challenging Organizations’ Privacy Protection According to new Ernst & Young report

52. Strategic Divestment Activity Expected to Increase in Next Two Years Due to Slow Economic Recovery

53. Latin American Insurers Poised for Profitable Growth In Spite of an Increasingly Competitive Landscape, Ernst & Young report

54. Big pharma will increasingly tap M&A to close $100 billion growth gap, but path to deals grows more complex

55. Property-Casualty Insurers Continue their Quest for Growth and Underwriting Profitability in 2013, According to Ernst & Young

56. U.S. IPO Calendar is Light for Q4, Yet Strong Earnings Reports Elevate IPO Performance

57. Life insurers rethink strategies for sustainable growth in the competitive, prevailing economic environment, says Ernst & Young

58. Women are joining US corporate boards at an increasing rate- 40% of current female directors joined their boards in the last five years

European Accounting Association (EAA) - Internacional - Noticias

1. Issue 40 - December 2012

European Confederation of Institutes of Internal Auditing- Internacional - Noticias

1. Action Plan- EU Company Law & Corporate Governance

European Federation of Accountants and Auditors for SMEs (EFAA) - Internacional - Noticias

1. EFAA issues its response on IES »

European Financial Reporting Advisory Group (EFRAG) - Internacional - Noticias

1. EFRAG has issued its comment letter on the CICA research paper- Toward a Measurement Framework for Financial Reporting by Profit-Oriented Entities

2. EFRAG Update January 2013

3. EFRAG's consultation on the transition from IAS 39 to IFRS 9 for macro-hedging practices

4. EFRAG's letter on the IASB's Review Draft IFRS 9 Hedge Accounting

5. EFRAG's final comment letter on the tentative rejection notice of the IFRS Interpretations Committee on negative interest rates- implications for presentation

6. EFRAG PRC Meeting 7 February 2013

7. EFRAG's feedback statement on 'Proposal to Establish an Accounting Standards Advisory Forum'

8. EFRAG SB Meeting 6 February 2013

9. Input received at Amsterdam Joint Outreach Event

10. Input received at Rome Outreach Event

11. EFRAG's Draft Comment Letter on the IASB's ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9

12. Endorsement Status Report Update

13. EFRAG Draft Comment Letter on the IASB’s Exposure Draft ED/2012/3 Equity Method: Share of Net Asset Changes

14. EFRAG requests comments on its draft endorsement advice and draft effects study report on Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)

15. EFRAG and the OIC issue the Feedback Statement on the Discussion Paper ‘Accounting for Business Combinations under Common Control’

16. EFRAG's Draft Comment Letter on the IASB's ED/2012/2 Annual Improvements to IFRSs 2011-2013 Cycle

17. Input received at Stockholm Joint Outreach Event

18. Input received at outreach events - IFRS 8 Post-implementation Review

19. Input received from EUMEDION Audit Committee

20. EFRAG's Draft Comment Letter on the IASB's ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed Amendments to IAS 16 and IAS 38)

21. Input received at London Joint Outreach Event

European Securities and Markets Authority (ESMA) - Internacional - Noticias

1. ESMA calls for improvements in disclosures related to goodwill impairment

2. EU and Brazilian regulators to co-operate on cross-border supervision of alternative investment funds

3. ESMA and the EBA take action to strengthen Euribor and benchmark rate-setting processes

4. ESMA publishes its advice on delegated acts for the Prospectus Directive

5. ESMA proposes guidelines on the scope of the CRA Regulation

6. ESMA consults on guidelines for CCPs’ interoperability arrangements

7. ESMA issues statement on forbearance practices

8. ESMA publishes an updated Q&A on prospectus

9. ESMA publishes supervisory briefings in the area of MiFID

10. ESMA clarifies rules for alternative investment funds and their managers

11. ESMA has published the official translations of the Guidelines on ETFs and other UCITS issues (ESMA/2012/832)

12. ESMA publishes the responses to the consultation on Guidelines on remuneration policies and practices (MiFID)

13. ESMA publishes the responses to the consultation on Guidelines on remuneration policies and practices (MiFID)

14. The Chair of ESMA has given a written statement to the US House of Representatives on the Dodd-Frank reform

15. Opening statement - by Steven Maijoor, ESMA Chair, at the ESMA Investor Day in Paris

External Reporting Board (XRB) – Nueva Zelanda - Noticias

1. 1 - 9 Jan 2013 Seminar with the IASB

2. 21 - 13 Dec 2012 Public Sector Simple Format Reporting ED Package

3. 20 - 12 Dec 2012 XRB Board Meeting 10 December 2012

4. 19 - 20 Dec 2012 IASB Agenda Consultation Feedback Statement

5. 1 - 18 Jan 2013 IAASB Consultation Paper on a Framework for Audit Quality 

6. 25 - 21 Dec 2012 NZAuASB Board Meeting 18 December 2012 

Faculty & Institute of Actuaries - Reino Unido - Noticias

1. No improvement in mortality rates in 2012

2. New research from the Institute and Faculty of Actuaries shows that continuing to ignore resource constraints may have substantial financial, political and social costs

3. "The Devil is in the detail". David Hare of the Institute and Faculty of Actuaries comments on the published White Paper on State Pensions Reform

4. Actuarial Standard TM1 updated

5. Annual Maths Challenge proves there are many talented young mathematicians in Scotland

6. Past President, Jane Curtis, interviewed by Norma Cohen, FT

Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) - Argentina - Noticias

1. Aplicación de las NIIF para estados financieros de transportistas y distribuidoras de gas y sus controlantes

2. Decisiones sobre aspectos técnicos propuestos por el CENCyA

3. La FACPCE y el GLENIF enviaron sus comentarios al Proyecto de Revisión Integral de la NIIF para las PYMES

4. Imagen Profesional Edición Nº 78

5. Reunión de discusión sobre el Marco Conceptual para la Información Financiera

6. Foro de Debate - Información a revelar en los informes financieros

Federación Colombiana de Colegios de Contadores Públicos - Colombia - Noticias

1. PRONUNCIAMIENTO DEL XX CONGRESO COLOMBIANO DE CONTADORES PÚBLICOS

Federación Nacional de Comerciantes FENALCO - Colombia - Noticias

1. Corte Constitucional publica fundamentos del fallo que declara inexequibles apartes de la ley de implementación del TLC en materia de propiedad intelectual

2. Se declaran exequibles apartes demandados del decreto-ley 019 de 2012

3. Empresas que vinculen a mujeres víctimas de la violencia tendrán deducción en impuesto sobre la renta

4. Se expide decreto que fija arancel a importación de confecciones y calzado

5. Declaratoria de inexequibilidad de artículos 13 y 14 de la ley 1520 de 2012

6. Gobierno Nacional anuncia posible arancel a importaciones de confecciones y calzado

7. El día de hoy, la Sala Plena de la Corte Constitucional discutirá demanda sobre la implementación del TLC con Estados Unidos

8. Los derechos marcarios pueden ser objeto de dación en pago para cancelación de acreencias

9. Algunas precisiones sobre la ventanilla única

10. Nuevo Formulario de Registro Único Empresarial y Social

11. Se expide resolución que fija tarifas de propiedad industrial por parte de la SIC

12. Se cancela el primer foro de la Reforma Tributaria Nacional en Bogota

13. Invitación primer foro de la Reforma Tributaria nacional en Bogotá

Federal Accounting Standards Advisory Board (FASAB) - Estados Unidos de América - Noticias

1. December 2012-January, 2013 FASAB News, FASAB’s bimonthly newsletter contains updates on all FASAB active projects (PDF)

2. January 3, 2013 FASAB Issues Standards on Asset Impairment (PDF)

Fédération des Experts Comptables Européens (FEE) - Internacional - Noticias

1. FEE comments on IESBA Exposure Draft “Responding to a Suspected Illegal Act”

2. FEE Comment Letter on IASB Request for information- Comprehensive review of the IFRS for SMEs

3. FEE Comment Letter on the Proposal to Establish an Accounting Standards Advisory Forum

4. FEE Comment Letter on IASB Request for information- Comprehensive review of the IFRS for SMEs

Financial Accounting Standards Board (FASB) - Estados Unidos de América – Noticias

1. FASB Proposes Improvements to Accounting for Repurchase Agreements

2. FAF Review Team Concludes FASB Statement 131 on Segment Reporting Generally Achieves Its Purpose

3. FASB Issues Proposed Clarification to Fair Value Disclosure Exemption Affecting Private Companies and Nonpublic Not-for-Profit Organizations

4. U.S. GAAP Financial Reporting Taxonomy Now Available

5. FASB Proposes Improvements to Accounting for Credit Losses on Financial Assets

6. FASB to Webcast Technical Forum for Continuing Professional Education Providers

7. FASB and Center for Audit Quality Issue Forum Observations Summary on Disclosure Effectiveness

8. Report on First PCC Meeting to Be Featured in December 13 Webcast, IN FOCUS- FASB Update for Nonpublic Entities

9. Summary of Decision- January 23, 2013 FASB Board Meeting

10. Summary of Decision- January 9, 2013 FASB Board Meeting

11. Summary of Decision: December 17, 2012 FASB/IASB Joint Videoconference Board Meeting

12. Summary of Decision- December 12, 2012 FASB Board Meeting

13. January 9, 2013 Accounting for Financial Instruments- Classification and Measurement FASB Board Meeting Minutes

14. December 12, 2012 Accounting for Financial Instruments- Classification and Measurement FASB Board Meeting Minutes

15. December 19, 2012 Agenda Decision- Nonpublic Entities Clarification of a Fair Value Disclosure Requirement

16. December 19, 2012 Presentation of Comprehensive Income- Reclassifications Out of Accumulated Other Comprehensive Income Bd Min

17. January 23, 2013 Board Meeting Handout

18. January 9, 2013 Board Meeting Handout

Financial Accounting Standards Foundation - Japón - Noticias

1. Comment on Discussion Paper Towards a Disclosure Framework for the Notes

2. ASBJ issues "ASBJ Newsletter(No.30)(PDF)

3. ASBJ releases Exposure Drafts of Accounting Standards for Business Combinations and related matters (January 11, 2013)

4. Comment on the Invitation to Comment “Proposal to Establish an Accounting Standards Advisory Forum”

5. IASB’s Plan to Enhance Relationships with National Standard Setters, and ASBJ’s Responses（Message from the Chairman）

Financial Action Task Force (FATF) - Internacional - Noticias

1. Meeting of the FATF Plenary, Paris 20-22 February 2013

Financial Executives International (FEI) - Internacional - Noticias

1. Anti-Fraud Collaboration Launches New Website

2. PCAOB Posts 2012 Small Business Forum Archive

3. IASB Update

4. FASB Marks Its 40th Anniversary this Year

5. IASB Chairman Raises IFRS 'Option' as Possibility in U.S

6. SEC Rulemaking, Meeting Update

7. FASB Releases Rule Proposal on Repos, More

8. Accounting 101 – Preparing for Graduation

9. FASB Proposes Improvements to Accounting for Repurchase Agreements

10. FAF Review Team Concludes FASB Statement 131 on Segment Reporting Generally Achieves Its Purpose

11. FASB Issues Proposed Clarification to Fair Value Disclosure Exemption Affecting Private Companies and Nonpublic Not-for-Profit Organizations

12. PCAOB Auditing Standard No. 16, Communications with Audit Committees, and Amendments to other PCAOB Standards Approved by SEC

Financial Reporting Council (FRC) - Reino Unido - Noticias

1. FRC publishes its draft plan and budget

2. Notice- European Home Retail plc and Farepak Foods and Gifts Limited William Rollason, Member of ICAEW

3. FRC invites comments on IAASB exposure draft of revised auditing standard on the auditor’s responsibilities relating to other information accompanying audited financial statements

4. FRC publishes consultation proposals on the draft Auditor Regulatory Schemes

5. FRC updates Standard on Assumptions for Pension Scheme Projections

6. IFIAR releases first global survey of audit inspection findings

7. FRC reports positive uptake of UK Corporate Governance and Stewardship Codes in 2012

8. Opportunity for companies to test ‘Audit Committee Reports’

Financial Services Agency - Japón - Noticias

1. Publication of the Report by the “Working Group on Insider Trading Regulations” of the Financial System Council (December 25, 2012)

Financial Services Commission - Korea - Noticias

1. 121221 - Basel III.pdf

Financial Stability Board (FSB) - Internacional - Noticias

1. FSB publishes summary of workshop on compensation practices

2. Press Alert FSB Plenary meeting on 28 January in Zurich

3. FSB fifth progress note on the global LEI initiative

4. Formation of the LEI Regulatory Oversight Committee

5. Public comments received on the FSB consultation on Recovery and Resolution Planning

6. The FSB Regional Consultative Group for the Commonwealth of Independent States holds its second meeting: Press Release

7. FSB fourth progress note on the global LEI initiative

8. The FSB Regional Consultative Group for the Americas holds its third meeting: Press Release

Finnish Institute of Authorised Public Accountants - Finlandia - Noticias

1. KHT-yhdistykselle uusi puheenjohtaja ja hallitus

FocusIFRS - Francia - Noticias

1. Règlement UE n°1254/2012 du 11 décembre 2012

2. Appel à commentaires de l'EFRAG - avis provisoire favorable à l'adoption du texte de l'IASB « Entités d'investissement (amendements à IFRS 10, IFRS 12 et IAS 27) »

3. Recommandation n°2012-02 de l'ANC - Modèle d'annexe simplifiée pour les PME en IFRS

4. Recommandation de l'AMF n° 2013-01 - information pro forma

Fondo Multilateral de Inversiones (FOMIN) - Internacional - Noticias

1. El FOMIN apoya el desarrollo de la Certificación de Protección al Cliente de Smart Campaign

2. Promoviendo servicios de información sobre comercio exterior para PYMES en la región

3. El FOMIN trabaja con agricultores colombianos en alternativas para cultivos ilícitos

4. FOMIN y el Banco Mundial facilitan el acceso a crédito para PyMEs

Foreningen af Statsautoriserede Revisorer (FSR) - Dinamarca - Noticias

1. En HD-uddannelse koster 100.000 kroner

GAA Accounting - Internacional - Artículos

1. GAA December 2012 Digital Edition

Government Accountability Office (GAO) - Estados Unidos de América - Documentos

1. Regulators Have Faced Challenges Finalizing Key Reforms and Unaddressed Areas Pose Potential Risks

2. OMB and Agencies Need to Fully Implement Major Initiatives to Save Billions of Dollars

3. Additional Guidance Needed to Ensure Costs Are Consistent and Reasonable

4. Improved Cost Reporting Would Help Decision Makers Weigh the Benefits of Enhanced Use Leasing

Governmental Accounting Standards Board (GASB) - Estados Unidos de América - Noticias

1. The GASBs New Standard for Government Combinations and Disposals of Government Operations Is Now Available

2. The User's Perspective

3. GASB Improves Reporting for Government Combinations and Disposals of Government Operations

4. Journal Entries Articles from monthly newsletter The GASB Report

Grant Thornton Internacional - Internacional - Noticias y publicaciones

1. Hopes for economic recovery in New Year hit by fall in business optimism in mature economies

2. Grant Thornton reports 10.4% growth rate and record global revenues of $4.2 billion

3. Red tape threatens to obstruct globalisation opportunities for dynamic companies

4. Fusión de las firmas de contadores Fast & Abs Auditores con Grant Thornton Ulloa Garzón

5. Grant Thornton research shows positive business outlook for manufacturing sector as companies aim for growth

6. 22 January 2013 – A stagnant economy in 2013 will mean more pain for some but forbearance by banks provides breathing space for proactive companies to prepare for refinancing

7. US Business Leaders Show Declining Optimism about Economy as New Year Begins

8. Grant Thornton LLP Survey Finds Increased Risk in Government Contracting

9. CFOs see stability in US economy despite “fiscal cliff” threat

10. Asset ManagementAdviser- January 2013

11. Government Contractor Industry Survey

12. LIBOR scandal equals new areas of vulnerability for financial institutions

13. Government Acquisition Professionals Performing a “Balancing Act- Acquisition in an Unabated Crisis.”

14. Washington Update — More of the same- Voters preserve divided government; political uncertainty endures

15. Tenth Annual Survey of Upstream U.S. Energy Companies

16. Economic recovery, recession, uncertainty and higher education governance

17. Fudging the numbers

Grupo Latinoamericano de Emisores de Normas de Información Financiera (GLENIF) - Internacional - Noticias

1. GTT 11 Revisión Post Implementación: NIIF 8 Segmentos de Operación. Acceso al documento

2. GTT 10 Revisión Integral de la NIIF pra las PYMES. Acceso al documento

3. GTT 9 Opciones de Venta Suscritas sobre Intereses No-controlados. Acceso al documento

4. GTT 8 Manual del Debido Proceso. Acceso al documento

5. GTT 7 Mejoras Anuales a las NIIF s – Ciclo 2010 - 2012. Acceso al documento

6. GTT 6 Guía de Transición - Modificaciones propuestas a la NIIF 10. Acceso al documento

7. GTT 5 Reconocimiento de Ingresos. Acceso al documento

8. GTT 4 Prestamos de Gobierno (Enmienda al NIIF 1). Acceso al documento

9. GTT 2 Entidades de Inversión. Acceso al documento

10. GTT 1 Agenda Consultation 2011. Acceso al documento

Haut Conseil du Commissariat aux Comptes (H3C) - Francia - Noticias

1. Signature d'un protocole de coopération entre les autorités française et suisse chargées de la surveillance des contrôleurs légaux

2. Norme d'exercice professionnel« Certification des comptes des organismes nationaux de sécurité sociale »

Hong Kong Institute of Certified Public Accountants - Hong Kong - Noticias

1. Invitation to Comment on IASB Exposure Draft of Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)

2. Invitation to Comment on IFAC's IAASB Consultation Paper A Framework for Audit Quality

3. TechWatch Issue No.123

4. Press release- Hong Kong Institute of CPAs' budget submission asks government to use tax policies and budget measures to help families and lower income groups and boost support for SMEs and overall business competitiveness

5. Financial and auditing alert- Audits of group financial statements – HKSA 600

6. Institute comments on IFRS 9 Chapter 6 Hedge Accounting Review Draft

7. Institute comments on IVSC Discussion Paper Valuation of Trade Related Property

8. Members' handbook update 124 contains improvement changes to HKSIR 400 and HKSAs

9. Institute comments on IASB Request for Information of Post-implementation Review- IFRS 8 Operating Segments

10. Invitation to Comment on ED Revised Practice Note 620.2 Communication between the Auditor and the Insurance Authority

11. Invitation to Comment on ED HKSAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

12. Institute comments on IESBA Exposure Draft on Responding to a Suspected Illegal Act

13. Invitation to Comment on IASB Exposure Draft of Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed Amendments to IFRS 10 and IAS 28)

14. Invitation to Comment on IASB Exposure Draft of Acquisition of an Interest in a Joint Operation (Proposed Amendment to IFRS 11)

15. Institute comments on IFRS Foundation Invitation to Comment on Proposal to Establish an Accounting Standards Advisory Forum

16. Members' handbook update 123 relates to the issuance of Investment Entities (Amendments to HKFRS 10, 12 and 27 (2011))

IAS PLUS - Internacional - Noticias

1. Hans Hoogervorst addresses consistency in financial reporting

2. EFRAG comments on the CICA research paper on financial reporting measurement issues

3. Final notes from the January 2013 IFRS Interpretations Committee meeting

4. First results of the IASB disclosure survey

5. Notes from the first day of the January IFRS Interpretations Committee meeting

6. The Bruce Column — ESMA backs up its impairment warning

7. EFRAG Update with a summary of the December 2012 and January 2013 EFRAG conference calls and meetings

8. Deloitte comment letters on two IFRS Interpretations Committee tentative agenda decisions

9. EFRAG and the staff of the IASB disagree on macro hedge accounting

10. Upcoming SMEIG meeting to analyse possible changes to IFRS for SMEs

11. ESMA report shows room for improvement regarding disclosures related to goodwill impairment

12. Results of EFRAG field-test on the IASB's general hedge accounting review draft

13. IASB proposes tweaks to impairment disclosures

14. IASB publishes proposal for IFRS Taxonomy 2013

15. New PAIB report on effective business reporting processes

16. IASB submission to the UK PCBS

17. Report from recent IFASS meeting released

18. CFA Institute issues second study on user perspectives on IFRS 7 disclosures

19. Deloitte comment letter on EFRAG's disclosure framework Discussion Paper

20. The Bruce Column — Uncertain weather ahead

21. IPSASB publishes four chapters of its public sector conceptual framework

22. Leading European national standard-setters submit joint comment letter on the proposed ASAF

23. Third Global IFRS Banking Survey — Still far from land-

24. IASB updates on the current state of the insurance project

25. Colombian Government confirms deferral of IFRS adoption

26. MASB releases feedback statement on discussion papers on Islamic finance transactions

27. EFRAG draft comment letter on limited amendments to IFRS 9

28. FAF warns against written commitment to a single set of global accounting standards

29. Japan 'designates' additional IFRSs

30. EU formally adopts various new or amended IFRSs and IFRIC 20

31. Recent developments in Islamic banking, finance and accounting

32. EFRAG and OIC issue feedback statement regarding their discussion paper on business combinations under common control

33. Two new EFRAG draft comment letters published

34. New IFRS for SMEs training module

35. Australian standard setter reveals split views on investment entities

36. IASB launches disclosure survey

37. IFRS Foundation issues educational material on fair value measurement

38. Final notes from the December 2012 IASB meeting

39. FASB proposes an impairment model for all financial assets

40. Deloitte's iGAAP 2013 — A guide to IFRS reporting

41. IASB-EFRAG joint meeting

42. IASB work plan revised

43. Further notes from the December 2012 IASB meeting

44. The Bruce Column — Focusing on year-end priorities

45. EFRAG draft comment letter on the proposed annual improvements to IFRSs 2011–2013

46. Summary of EFRAG joint outreach events on the post-implementation review of IFRS 8 across Europe

47. IFRS compliance, presentation and disclosure checklist for 2012

48. Deloitte comment letter on the proposal to establish an Accounting Standards Advisory Forum

49. Emerging Economies Group meeting focuses on common control transactions

50. Latest IASB 'Investor Perspectives' published

51. Additional notes from the December 2012 IASB meeting

52. EFRAG draft comment letter on acceptable methods of depreciation and amortisation

53. Canada provides guidance on timing of disclosures on new and revised IFRSs

54. Notes from the December 2012 IASB meeting

55. IASB proposes clarifications on when unrealised profits are eliminated when equity accounting

56. IASB publishes limited scope amendment proposals for IFRS 11

57. ESMA comment letter on IFRS for SMEs

58. Outcomes from the fourth AOSSG meeting

59. IOSCO Secretary General calls for new global regulatory framework

60. ICAEW issues report on the future of IFRS

61. The Group of Friends of Paragraph 47 issues its Charter, encourages other governments to join

62. Accounting Roundup- Special Edition — Annual Update on Accounting for Income Taxes (January 2013)

63. Insurance webcast 35 — IASB deliberates further to move closer to the publication of its final draft (Japanese translation)

64. Deloitte comment letter on IFRS Interpretations Committee tentative agenda decision on the valuation of biological assets

65. Deloitte comment letter on IFRS Interpretations Committee tentative agenda decision on reverse acquisitions

66. EITF Snapshot — January 2013

67. Insurance podcast 1 — The alignment of IFRS for insurance with Solvency II

68. Heads Up — FASB proposes new guidance on repurchase agreements

69. iGAAP Alert — Critical issues in uncertain times

70. Deloitte comment letter on EFRAG's disclosure framework Discussion Paper

71. IFRS on Point — IFRS Accounting Developments and Information- December 2012

Information Systems Audit and Control Association and Foundation (ISACAF) - Internacional - Noticias

1. Journal Author Blog- Governance—COBIT and ISACA Frameworks

2. Journal Volume 1, 2013 Now Available

3. @ISACA Volume 1- 2 January 2013

4. The global implications of a breach in South Carolina

5. Muscle your way into the good graces of senior management

6. Going mobile in rural and developing regions

Institut der Wirtschaftsprüfer in Deutschland e.V. - Alemania - Noticias

1. IDW comments on the IFRS Foundation's Proposal to Establish an Accounting Standards Advisory Forum

2. IDW comments on the Prototype Framework of the International Integrated Reporting Council (IIRC)

3. IDW comments on the IESBA's Exposure Draft: "Responding to a Suspected Illegal Act"

4. IDW comments on the IAESB’s Exposure Draft "Proposed International Education Standard IES 8, Professional Development for Engagement Partners Responsible for Audits of Financial Statements"

Institut des Experts comptables et des Conseils fiscaux - Belgica - Noticias

1. Assemblée générale des membres de l’IEC - samedi 20 avril 2013

2. Recherche de témoignage - avez-vous un hobby particulier -

3. Responsabilité accrue de l’expert-comptable et du conseil fiscal - nul n’est censé ignorer la loi fiscale, encore moins l’expert-comptable !

4. Questionnaire antiblanchiment

5. Revue qualité - appel à candidatures pour la désignation des rapporteurs

Institute of Certified Public Accountants in Ireland (CPA) - Irlanda - Noticias

1. CPA Ireland Facebook Competition Finalists

2. Mayo Woman Awarded €5000 Educational Bursary for CPA Studies

3. CEO of CPA Ireland Eamonn Siggins on Morning Ireland

4. CPA Report Cautions Against the Emergence of a Two Speed Economy

5. CPA Conferring Ceremony 2012

Institute of Chartered Accountants in Australia - Australia - Noticias

1. Part IVA- proposed solution poses greater problems

2. Response to Treasurer announcement- Federal Budget surplus

3. The hidden cost of GST compliance

4. Fresh eyes and experience at the Tax Practitioners Board

5. Slowing economic outlook fuelling regulatory scrutiny

Institute of Chartered Accountants in England and Wales (ICAEW) - Reino Unido - Noticias

1. An army of avoiders- Not us

2. Incoming SEC Chair urged to keep IFRS on the agenda

3. Everyone must work together to combat ‘disclosure overload’

4. ICAEW and Pro-Tem SAC to explore routes to reciprocal membership

5. ICAEW response to Supreme Court ruling

6. Auditors warn against over-reliance on like-for-like sales data in the retail sector

7. Regional news

8. Time is ticking to sort your tax return

9. Businesses ready to invest despite GDP revision

10. European Digital Agenda is vital for business growth says ICAEW

11. Tax threat for small businesses

12. Funding Options’ launched to increase access to finance for SMEs

13. ICAEW applies to regulate probate and ABS

14. Top accountancy students advance to chartered status

15. ICAEW congratulates British Accountancy Awards winners

16. Winners celebrated at 2012 Accountancy and Finance Excellence awards

17. Tax free cheer at Christmas

18. ICAEW warns further stringent bank requirements may hamper ability to lend

19. ICAEW comments on EC corporate governance proposals

20. End convergence and allow all listed companies globally to move to IFRS

Institute of Chartered Accountants of India (ICAI) - India - Noticias

1. Salient Features of Companies Bill, 2012 on Corporate Social Responsibility. - (04-01-2013)

Institute of Chartered Accountants of Scotland - Reino Unido - Noticias

1. Legal privilege does not extend to accountants, Supreme Court rules

2. Businesses warned on late VAT returns

3. Competition Commission audit probe on event agenda

4. Real Time Information- The ICAS experience of the RTI pilot

5. RTI- Rose-tinted spectacles, anyone-

6. CEO's Blog- Lance Armstrong, Barclays and the road to ethical behaviour

7. Pensions- In simplicity we trust

8. Insolvency update- review of fees, complaints handling process reform

9. IFRS Diploma a new chance to boost reporting skills

10. Profession can turn adverse press into opportunity to promote good practice

11. Indian efforts paying dividends for Investment Accounting Diploma

12. ICAS visit The Palace for A4S Annual Forum

13. ‘No conclusive evidence’ that mandatory rotation improves audit quality

14. Taking stock and making plans- the ICAS Professional Community

15. Real Time Information- staying onside of penalty regime

16. Accounting, Olympus and scandal- Michael Woodford's amazing story

17. BDO and PKF finalise merger

18. Integrated Reporting- the challenge of assurance

Institute of Chartered Accountants of Sri Lanka - Sri Lanka - Noticias

1. 'Sisu Nena' seminar highlights importance of CA Sri Lanka's globally recognized chartered accounting qualification

2. Range of exemptions for CA, CIM, CIMA & ACCA qualifications to follow prestigious Australian MBA offered at CA Sri Lanka

3. CA Sri Lanka launches Members Forum for Certified Business Accountants

4. CA Sri Lanka strengthen ties with IFAC and IIRC

5. CA Sri Lanka revalidates its position with over 10,000 student registrations for 2013

6. Five top students of CA Sri Lanka win subject prizes at Strategic Level

7. President Mahinda Rajapaksa says professionals have a greater role to play in country’s development drive at CA Sri Lanka’s building opening ceremony

Institute of Internal Auditors (IIA) - Internacional - Noticias

1. IIA Releases 2nd Edition of GTAG 4, Management of IT Auditing

2. 2013 Global Pulse of the Profession Survey is Now Open – Seeking CAE Input

3. Read the Blog- Conformance With Internal Audit Standards- Whose Job Is It Anyway-

4. 2013 IIARF Research Project and Educational Product Requests for Proposal (RFPs) Released

5. The Three Lines of Defense in Effective Risk Management and Control- Is Your Organization Positioned for Success-

6. The IIA Reports Strongest Outlook for Internal Audit Resources in Five Years

Institute of Management Accountants (IMA) - Internacional - Noticias

1. All ACCA Members Now Have Access to a U.S. Management Accounting Credential

2. Task Force Finalizes Curriculum to Bridge the Accounting ‘Skills Gap’

3. IMA Comments on Proposed Changes to IESBA Code of Ethics for Accountants

4. ACCA/IMA Survey Indicates a Tough Balancing Act of CFO Priorities

Institute of Social and Ethical AccountAbility - Internacional - Noticias

1. AccountAbility Releases Preliminary Findings of Groundbreaking Sustainability Study at the World Economic Forum in Davos

2. AccountAbility’s Dr. Thomas Scheiwiller Featured in the Latest Edition of MyRoche – Roche Group’s Premier Internal Publication

Instituto de Censores Jurados de Cuentas de España - España - Noticias

1. IAASB calls for audit quality comment from the public

2. EU and UK audit reforms hit by delays

3. Escepticismo entre las firmas de revisión de cuentas tras el anuncio de Cospedal

4. La caja B escapa a la auditoría

5. El Tribunal de cuentas lleva cinco años de retraso en las auditorías

6. IASB to amend asset impairment rules

7. BDO busca negocio entre las pymes y crea un área para los emprendedores

8. Auditoría en el sector público

9. PwC, primera asesora en fusiones en España 2012

10. "La banca dará negocio a otras auditoras, más allá de las Big Four"

11. Revolución en las auditorías al sector bancario

12. Las cuatro grandes consolidan el sector

13. MEP Sharon Bowles, advocate for audit change

14. Los auditores denuncian cláusulas 'anticompetencia'

15. Un auditor controlará las nuevas sociedades públicas

16. El estancamiento de las tarifas amenaza a las firmas de auditoría

17. Los precios de la auditoría se estancan

18. “La revisión de cuentas no es una necesidad exclusiva de las compañías del IBEX”, entrevista a Mercé Martí, presidenta del Grupo 20

19. Grant Thornton aumenta sus ingresos un 10,4% en 2012

20. Bankia reeelige a Deloitte en dos filiales

21. Llega la norma contable que pondrá en jaque los resultados de 2013

22. La firma RSM Gassó incorpora el despacho ABGL Auditores

23. Una auditoría certifica que Garoña es inviable

24. A la espera del auditor de Bankia

25. Las auditorías con salvedades se triplican

26. El informe de auditoría no avala las cuentas de Lendoiro

27. PwC gana el contrato de auditoría del banco malo

28. Deloitte gradúa a 200 auditores

29. PwC consolida su liderazgo mundial en servicios profesionales

30. KPMG Europa factura 5.000 millones en 2012, un 9% más

31. Las Cuatro Grandes sortean la crisis

32. Las auditoras pujan por el banco malo

33. Rosell pide más auditoría pública y menos regulación

34. Un ex consejero de Bankia dice que Deloitte prometió a Rato una auditoría sin objeciones

35. Confuso papel de Deloitte en la crisis de Bankia

36. E&Y se refuerza en consultoría

37. E&Y ficha a tres socios de Galgani para reforzarse en consultoría

38. KPMG facturó más de 17.500 millones en 2012, un 1,4% más

39. Caja Segovia planea denunciar a Deloitte y Bancaja por la fusión

40. PwC y Ernst & Young valoran las cajas medianas con ayudas

41. Directivos de auditoría dan las claves del nuevo año

42. Las auditoras tienen que reforzar su papel

43. Una necesidad social generada por el desarrollo económico

Instituto de Contadores Públicos Autorizados de la República Dominicana - República Dominicana - Noticias

1. Instituto de contadores y CODOPYME acuerdan realizar programas de capacitación y asesorías de sus miembros

2. Comité Consultivo del ICPARD se reúne para analizar controles de calidad en las Firmas

3. Instituto de Contadores y Colegio Dominicanos de Notarios dan los pasos para caminar juntos

4. Junta Directiva del ICPARD emite reglamento que regula el funcionamiento de las filiales

Instituto dos Auditores Independentes do Brasil - Brasil - Noticias

1. Palestra da CAIND esclarece “Pontos de atenção para a emissão de relatórios”

2. Contabilidade e Auditoria Independente perdem o ex-presidente da Diretoria Nacional do Ibracon, Osmar Schwacke

3. Comitê de Revisão Externa de Qualidade divulga lista de auditores que integram o Programa de Revisão

4. Profissionais de Contabilidade deverão fazer o Recadastramento Nacional

5. Pesquisa da IFAC aborda desafios atualmente enfrentados pelas Firmas de Auditoria e expectativas quanto ao futuro

Instituto Mexicano de Contadores Públicos, A.C. (IMCP) - México - Noticias

1. Contaduría Pública – Contadores en la consultoría

2. EL IMCP COMUNICA | Nuevas obligaciones derivadas de la reciente reforma a la Ley General de Contabilidad Gubernamental. Título V.

3. Inmoral, rescatar a estados endeudados: IMCP

4. El Financiero | IMCP invita a verificar comprobantes fiscales digitales

5. Impuestos altos espantan a contribuyentes: IMCP

6. Municipios, con apoyo para cumplir con ley de contabilidad

7. Sin consolidación fiscal, empresas
8. EL IMCP COMUNICA | ANÁLISIS: Requisitos para deducciones personales en ISR

Instituto Nacional de Contadores Públicos de Colombia (INCP) - Colombia - Noticias

1. Retención en la fuente para empleados, trabajadores por cuenta propia y otros (I)

2. Ley 1607, una reforma tributaria compleja y con efectos impredecibles

3. Reforma tributaria- retención trabajadores independientes

4. Llegó la reforma tributaria

5. Nuevos derroteros en la devolución de los saldos a favor

6. Un cierre contable y fiscal 2012 mas los efectos de la reforma tributaria

7. Empleados y trabajadores por cuenta propia

Instituto para la Integración de América Latina y el Caribe (INTAL) - Internacional - Noticias

1. Carta Mensual No. 197 - Enero 2013

2. Carta Mensual No. 196 - Diciembre 2012

International Accounting Standards Board (IASB) - Internacional - Noticias

1. Speech by Hans Hoogervorst, Cass Business School, January 2013- 'The search for consistency in financial reporting'

2. Joint effort needed to tackle disclosure problem

3. SMEIG meeting February 2013, agenda papers available

4. IASB meeting January 2013, agenda papers available

5. IASB publishes Exposure Draft- Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)

6. IFRS Foundation seeks comments on proposed IFRS Taxonomy 2013

7. IFRS Foundation Trustees Meeting January 2013, agenda papers available

8. IFRS IC meeting January 2013, webcast registration and agenda papers available

9. Submission to UK Parliamentary Commission on Banking Standards

10. IFRS Interpretations Committee meeting January 2013, agenda papers available

11. December IFRS for SMEs Update published

12. IFRS Foundation issues first chapter of fair value measurement educational material

13. New IFRS for SMEs training module- Module 9 Consolidated and Separate Financial Statements

14. December 2012 IASB Update published

15. IASB and EFRAG meet to review ongoing projects and other topics

16. IASB maps out future programme of work following conclusion of three yearly public consultation

17. IASB publishes Exposure Draft- Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11)

18. IASB publishes Exposure Draft- Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28)

19. 'IFRS Resources' list updated

International Association of Book-keepers - Internacional - Noticias

1. Cash based accounting

International Association of Practising Accountants (IAPA) - Internacional - Noticias

1. IAPA welcomes new member in Azerbaijan

2. IAPA welcomes back Tax Point Advisors

3. IAPA launches website in 4th language

4. IAPA open 2013 fly-in / fly-out event

5. Italian firm joins IAPA

6. New Zealand firm joins IAPA

7. IAPA welcomes new Ukraine member

8. IAPA welcomes new member firm, Kenya

9. Dutch Firm ESJ remains with IAPA

International Bureau of Fiscal Documentation (IBFD) - Internacional - Noticias

1. Tax experts warn of capital allowance confusion for small firms - CIOT

2. Savers overpaying tax – banks, building societies and HMRC need to do more to help - CIOT

3. Institute honours campaigner for taxpayers on low incomes

4. IBC's International Transfer Pricing Summit on 12 - 13 March 2013

5. Anti-abuse rule ‘evolving sensibly’

6. (Not so) Risky Business-

International Civil Aviation Organization (ICAO) - Internacional - Noticias

1. aviation-heavyweights-join-forces-on-new-young-professionals-programme

2. ICAO-commends-mauritania-as-EC-removes-african-state-from-safety-watch-list

3. annual-passenger-total-approaches-3-billion-according-to-ICAO-2012-air-transport-results

4. centralized-ICAO-negotiation-event-produces-130-new-air-services-agreements

International Federation of Accountants (IFAC) - Internacional - Noticias

1. PAIB eNews January 2013

2. New IFAC Guidance Helps Accountants Improve Business Reporting Processes

3. Principles for Effective Business Reporting Processes

4. IAASB Consults on Audit Quality Framework

5. At a Glance- A Framework for Audit Quality

6. A Framework for Audit Quality

7. IESBA eNews January 2013

8. IPSASB Publishes First Chapters of Public Sector Conceptual Framework

9. Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (Chapters 1-4)

10. IAASB December 2012 Meeting Highlights and Podcast Now Available

11. The Standard for Limited Assurance Review Engagements

12. Engagement Quality Control Reviews- Practical Considerations

13. IFAC News

14. IFAC Issues Policy Position Paper on Effective Governance, Risk Management, and Internal Control

15. Effective Governance, Risk Management, and Internal Control

16. IFAC Releases Updated Practice Management Guide for SMPs

17. Guide to Practice Management for Small- and Medium-Sized Practices

18. Professional Accountancy Organization Development Committee Perspectives—Africa Region

19. SMP Committee Response to IESBA Exposure Draft, Responding to a Suspected Illegal Act

20. Q&As with New Members, Associates, and Recognized Regional Organization

21. Policy for Reproducing, or Translating and Reproducing, Publications of the International Federation of Accountants

22. SMP Committee Strategy and Work Plan

International Finance Corporation (IFC) - Internacional - Noticias

1. IFC and Job Creation

2. "IFC, Poverty and the Private Sector" by IFC CEO Jin-Yong Cai

International Fiscal Association (IFA) - Internacional - Noticias

1. News

International Forum of Independent Audit Regulators (IFIAR) - Internacional - Noticias

1. 2012 Global Survey of Audit Inspection Findings

2. Survey Report Press Release

Ministerio de Comercio, Industria y Turismo - Colombia - Noticias

1. Corte Constitucional declara inexequibles dos artículos de la Ley 1520 de 2012

2. Policía iniciará decomisos de las imitaciones de sombreros vueltiaos

3. Ministro Díaz-Granados preside inauguración de centro comercial en Cartagena

4. Medidas tomadas por el Gobierno buscan reactivar estos sectores- Ministro Díaz-Granados

5. Preparaciones colombianas de talla mundial deleitan los paladares españoles

6. Alivio tributario para exportadores de servicios

7. Mejorar los servicios turísticos y fortalecer el aparato productivo, compromisos del MinCIT con San Andrés y Providencia para 2013

8. “Obras de infraestructura en Santa Marta deben contribuir a elevar los estándares de los servicios turísticos”- MinCIT

9. Ministro Díaz-Granados respalda medidas tomadas por la SIC

10. Exportaciones de sectores del PTP crecieron 30% en noviembre

11. En 2012 inversión extranjera en sectores no minero energéticos se duplicó

Ministerio de Hacienda y Crédito Público - Colombia - Noticias

1. “Colombia es destacado en Davos como país ejemplar en materia económica”

2. Exitosa Subasta de Títulos TES de referencia a 15 años

3. “Colocar bonos en dólares al 2.7% significa que se reduce el costo financiero para el gobierno y para quien quiera invertir en Colombia”

4. Colombia emite a 10 años en USD a 2.718%

Presidencia de la República - Colombia - Noticias

1. Intensa agenda de diplomacia presidencial cumplirá el Jefe de Estado de Colombia en Chile

2. Propuestas ciudadanas alimentaron mesa de diálogos en La Habana

3. Comunicado Conjunto No. 9

4. Colombia está entre los primeros de la lista para ser miembro de la OECD

5. Gobierno fortalece medidas para proteger a mujeres víctimas de la violencia

6. Gobierno firmó Decreto para fortalecer sectores de confecciones y calzado

7. La paz también se construye mejorando las condiciones sociales de los colombianos

8. La libertad de prensa la hemos defendido con pasión, porque es un derecho fundamental

Superintendencia de Puertos y Transporte - Colombia - Legislación

1. Supertransporte expide Circular por la cual establece el proceso de implementación de las normas de contabilidad e información financiera - NIIF  Circular 2 2013 Plan de Implementación NIF Información Matrices y Subordinadas

Superintendencia Financiera de Colombia - Colombia - Legislación

1. Carta Circular 10 (Enero 24). Solicita información relativa a los planes de acción del proceso de convergencia hacia las Normas Internacionales de Información Financiera para entidades del Grupo 1. Anexo.

????????????????