AAA - Estados Unidos de América - Publicaciones

AUDITING: A Journal of Practice & Theory / September 2004 Issue

AARF - Australia - Documentos

Audit Guide No. 4 "The Audit of Superannuation Funds"

AASB - Australia - Documentos

UIG Interpretations for 2005

Academy of Accounting Historians - AAH  - Estados Unidos de América - Resúmenes - 10th World Congress of Accounting Historians, 2004

A HISTORY OF THE INTERNATIONAL ASSOCIATION FOR ACCOUNTING EDUCATION AND RESEARCH (IAAER): 1984-2004

THE (FIRST) INTERNATIONAL CONFERENCE ON ACCOUNTING EDUCATION (SEPT. 20–OCT. 3, 1962) AT THE UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN

Early Twentieth Century Accounting for Trading Activities in New Zealand Local Government

THE EXPENSES RECORDING MADE BY THE UNIVERSITAS OF PENNE IN THE 1664-1670 PERIOD

REFLECTIONS ABOUT THE CONCEPT OF ART APPLIED TO ACCOUNTING AND MANAGEMENT: AN HISTORICAL PERSPECTIVE

THE NEW YORK STATE SOCIETY OF CPAs AND THE CPA MOVEMENT: A RETROSPECT TO 1904 AND A PROSPECTIVE FOR THE FUTURE

TOWARDS THE DISCOVERY OF NEW TECHNOLOGY TO RECORD ACCOUNTING ENTRIES

THE ACADEMIC FORMATION AS THE DETERMINATIVE FACTOR FOR SURVIVAL OF BRAZILIAN COMPANIES

Accountancy Age - Reino Unido - Noticias

Foreign firms rush to join PCAOB

Scottish accountants to join national watchdog

Ban on non-audit work remains a possibility

Battle of the professions looms

AE Accountancy Education - Reino Unido - Noticias

QUALITY OF FRENCH AUDITING ADDRESSED IN ANNUAL OPINION POLL

PWC - A Clearer Line of Communications for Telecommunications Reporting

Ernst & Young - In Control Evaluating the Segregation of Incompatible Duties

QUALIFIED ACCOUNTANTS IN DEMAND DURING ACCOUNTANT SHORTAGE

AICPA - Estados Unidos de América - Documentos

Omnibus Proposal of Professional Ethics Division Interpretations and Rulings

Forensic Services, Audits, and Corporate Governance- Bridging the Gap

Banco Mundial - Internacional - Documentos

Pension Funds and National Saving

Enforcement and Corporate Governance

Special Issues Relating to Corporate Governance and Family Control

A Survey of Securities Laws and Enforcement

Resolving Systemic Financial Crises: Policies and Institutions

BID - Internacional - Noticias

No basta con las reformas

BIS - Internacional - Documentos

Comité de Supervisión Bancaria de Basilea Convergencia internacional de medidas y normas de capital Marco revisado Junio de 2004

CAN - Internacional - Noticias

Ministros andinos aprueban proyecto de Plan Integrado de Desarrollo Social de la CAN

CICA - Canadá - Boletines

Practice Advice, September 2004

Colegio de Contadores, Economistas y Administradores del Uruguay - Uruguay - Documentos

Decreto No 162/04 Material referido a la videoconferencia realizada el día 31 de agosto

Conselho Federal de Contabilidade - CFC - Brasil - Legislación

Resolução CFC nº 1.004/04 Aprova a NBC T 19.6 – Reavaliação de Ativos

COSO - Internacional - Noticias

Enterprise Risk Management - Integrated Framework DESIGNED TO RAISE a consistent "risk and control consciousness" throughout the enterprise and to become a commonly accepted model for discussing and evaluating the organization's risk management processes, COSO's Enterprise Risk Management - Integrated Framework will be released later this month. Check here on September 29, 2004, for a free download of the Executive Summary or for information on purchasing the full document and application guidance.

DIAN - Colombia - Noticias

La DIAN lanza su nuevo portal en internet

European Union - Europa - Consulta

Shareholders' rights

FASB - Estados Unidos de América - Noticias

Equity-Based Compensation: (Updated September 21, 2004)

Fair Value Measurements: (Updated September 3, 2004)

Interpretation of Statement 143 (Updated September 1, 2004)

FEI - Internacional - Documentos

CFO Outlook Survey Summary Report – 3rd Quarter 2004

SARBANES-OXLEY COMPLIANCE COST ESTIMATES SOAR 62% SINCE JANUARY ‘04

Fraud- The Role Of The Audit Committee, By Deloitte

FINANCIAL STABILITY FORUM - Internacional - Noticias

Ongoing and Recent Work Relevant to Sound Financial Systems (September 2004)

FRC - Reino Unido - Noticias

ICAS set to join the AIDB scheme

GAO - Estados Unidos de América - Documentos

Financial Management: Further Actions Are Needed to Establish Framework to Guide Audit Opinion and Business Management Improvement Efforts at DOD

IASB - Internacional - Noticias

IASB announces membership of working group on financial instruments

IASB announces membership of working group on insurance

IAS Plus - Internacional - Documentos

Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions

ICAC - España - Doctrina

Sobre la implantación de las Normas Internacionales de Contabilidad (NIC).

IFAC - Internacional - Noticias

Las Normas Contables Para El Sector Público Ahora Disponibles En Español

International Study Recommends Actions To Achieve Convergence To International Standards

Management Accounting Issues Addressed In New IFAC Publication of Award-Winning Articles

IIA - Internacional - Boletín

IIA Educator

Insider Fraud Doesn't Require High-tech Skills

Are You Ready For XBRL?

INTAL - Internacional - Boletín

Carta mensual No. 97 - Agosto de 2004

INTOSAI - Internacional - Documentos

Orientación para la Ejecución de Auditorías de Actividades con una Perspectiva Medioambiental

Normas para un mejor ejercicio de la auditoría de las privatizaciones

IVSC - Internacional - Documentos

GN 3 Valuation of Plant and Equipment

MIF - Internacional - Noticias

Proyectos cuyas categorías adicionales incluyen 'Normas de contabilidad y auditoría'

NASBA - Estados Unidos de América - Presentaciones

Uniform Accountancy Act and Rules Rules 2003 2003-2004 Current Projects 2004 Current Projects and and 2004 2004-2005 Future Projects 2005 Future Projects

OECD - Internacional - Noticias

OECD Launches Anti-Spam Toolkit and Invites Public Contributions

OIC - Italia - Documentos

Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement (Cash Flow Hedge Accounting of Forecast Intragroup Transactions).

Comments on “Financial guarantee contracts and credit insurance”

Response on discussion paper re Preliminary Views on Accounting Standards for Small and Medium-sized Entities

OMC - Internacional - Documentos

INFORME SOBRE EL COMERCIO MUNDIAL La repercusión de las políticas nacionales en el comercio, tema principal del Informe sobre el Comercio Mundial de 2004

ONU - Internacional - Noticias

Presidente de Brasil considera posible una Comunidad Sudamericana de Naciones

SEC - Estados Unidos de América - Discursos

Succeeding in the New Regulatory Environment

Current Developments in the Office of the Chief Accountant, Foundation for Accounting Education

Superintendencia Bancaria - Colombia - Legislación

Circular Externa 038 (Septiembre 20). Establece las condiciones a las cuales se deben sujetar los sistemas de amortización para las operaciones de leasing habitacional destinado a la adquisición de vivienda familiar. Anexo.

Circular Externa 037 (Septiembre 20). Modifica las reglas sobre el cálculo del patrimonio adecuado de los establecimientos de crédito a propósito de los cambios recientemente introducidos al decreto 1720 de 2001. Anexo.

Superintendencia de Sociedades - Colombia - Doctrina

Los títulos de acciones frente a los títulos valores

Reparto de Utilidades – Cobro por Vía Ejecutiva

Modificación a los estados financieros de propósito general y la certificación de tales estados financieros por revisor fiscal no inscrito en el registro mercantil

Aclaración de concepto sobre el ejercicio de la auditoria interna en una sociedad, por parte de quien es su socio y de la posibilidad que el mismo pueda ser nombrado su representante legal

Órgano facultado para efectuar designación del revisor fiscal cuando no se logra reunir para tal efecto a la asamblea general de accionistas

Diversos aspectos relacionados con las actas del máximo órgano social y con el libro de actas de una sociedad

The CPA Journal - Estados Unidos de América - Artículos

Audit Standards in Transition: An Interview with PCAOB Chief Auditor Douglas R. Carmichael

Audit Contracting Entities- Organizations That Might Change Everything

Sarbanes-Oxley Act- Expanded Enforcement

Selecting the Right Accounting Technology for Nonprofits

The PCAOB and Convergence of the Global Auditing and Accounting Profession

Using Contextual Reporting in Tracking Financial Planning Goals

Teaching Personal Financial Planning at Business Schools

CPA Ethics Challenge

The Group of Thirty - Internacional - Documentos

G30 Report -- "Enhancing Public Confidence in Financial Reporting" -- proposes steps to promote confidence in the reporting of financial instruments commonly used by commercial banks and investment banks

UNCTAD - Internacional - Documentos

INFORME SOBRE EL COMERCIO Y EL DESARROLLO, 2004 PANORAMA GENERAL

XBRL - Internacional - Noticias

Credit Risk Management industry gets automated XBRL solution

US Financial Reporting Taxonomy Framework 2004-08-15

"Financial Reporting Goes Global: XBRL and IFRS Working Together” 15 – 19 November 2004