AUDITING: A Journal of Practice & Theory / September 2004 Issue
Audit Guide No. 4 "The Audit of Superannuation Funds"
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
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
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
Omnibus Proposal of Professional Ethics Division Interpretations and Rulings
Forensic Services, Audits, and Corporate Governance- Bridging the Gap
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
Comité de Supervisión Bancaria de Basilea Convergencia internacional de medidas y normas de capital Marco revisado Junio de 2004
Ministros andinos aprueban proyecto de Plan Integrado de Desarrollo Social de la CAN
Practice Advice, September 2004
Decreto No 162/04 Material referido a la videoconferencia realizada el día 31 de agosto
Resolução CFC nº 1.004/04 Aprova a NBC T 19.6 – Reavaliação de Ativos
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.
La DIAN lanza su nuevo portal en internet
Equity-Based Compensation: (Updated September 21, 2004)
Fair Value Measurements: (Updated September 3, 2004)
Interpretation of Statement 143 (Updated September 1, 2004)
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
Ongoing and Recent Work Relevant to Sound Financial Systems (September 2004)
ICAS set to join the AIDB scheme
Financial Management: Further Actions Are Needed to Establish Framework to Guide Audit Opinion and Business Management Improvement Efforts at DOD
IASB announces membership of working group on financial instruments
IASB announces membership of working group on insurance
Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions
Sobre la implantación de las Normas Internacionales de Contabilidad (NIC).
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
Insider Fraud Doesn't Require High-tech Skills
Carta mensual No. 97 - Agosto de 2004
Orientación para la Ejecución de Auditorías de Actividades con una Perspectiva Medioambiental
Normas para un mejor ejercicio de la auditoría de las privatizaciones
GN 3 Valuation of Plant and Equipment
Proyectos cuyas categorías adicionales incluyen 'Normas de contabilidad y auditoría'
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 Launches Anti-Spam Toolkit and Invites Public Contributions
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
INFORME SOBRE EL COMERCIO MUNDIAL La repercusión de las políticas nacionales en el comercio, tema principal del Informe sobre el Comercio Mundial de 2004
Presidente de Brasil considera posible una Comunidad Sudamericana de Naciones
Succeeding in the New Regulatory Environment
Current Developments in the Office of the Chief Accountant, Foundation for Accounting Education
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.
Los títulos de acciones frente a los títulos valores
Reparto de Utilidades – Cobro por Vía Ejecutiva
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
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
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
INFORME SOBRE EL COMERCIO Y EL DESARROLLO, 2004 PANORAMA GENERAL
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