Autoridades Públicas - Colombia - Legislación

1. DECRETO 089 DEL 20 DE ENERO DE 2014 Por el cual se reglamentan los numerales 2° y 3° del articulo 374 del Código Sustantivo de Trabajo 

Comisión Europea - Internacional - Noticias

1. Commission awarded the contract for the study to take stock of and to assess the effects of using international financial reporting standards (IFRS) in the EU to Mazars in consortium with the Institute of Chartered Accountants in England and Wales (ICAEW)
2. New regulation adopting standards: Commission Regulation (EU) No 1375/2013 of 19 December 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 39 Text with EEA relevance (Amendments to International Financial Reporting Standard IAS 39)
3. New regulation adopting standards: Commission Regulation (EU) No 1374/2013 of 19 December 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 36 Text with EEA relevance (Amendments to International Financial Reporting Standard IAS 36)

Comunidad Contable - Colombia - Noticias

1. La CRC publica informes sobre Esquema de Separación Contable
2. La Dian no ha podido con el sistema electrónico
3. Sobre la determinación de la renta de personas naturales

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

1. LEY 1710 DEL 20 DE ENERO DE 2014 POR LA CUAL SE RINDE HONORES A LA SANTA MADRE LAURA MONTOYA UPEGUI, COMO ILUSTRE SANTA COLOMBIANA 
2. LEY 1709 DEL 20 DE ENERO DE 2014 POR MEDIO DE LA CUAL SE REFORMAN ALGUNOS ARTÍCULOS DE LA LEY 65 DE 1993, DE LA LEY 599 DE 2000, DE LA LEY 55 DE 1985 Y SE DICTAN OTRAS DISPOSICIONES 
3. LEY 1708 DEL 20 DE ENERO DE 2014 POR MEDIO DE LA CUAL SE EXPIDE EL CÓDIGO DE EXTINCIÓN DE DOMINIO 
4. LEY 1707 DEL 20 DE ENERO DE 2014 POR MEDIO DE LA CUAL SE ESTABLECE LA CUOTA 'DE FOMENTO DE LA PAPA, SE CREA UN FONDO DE FOMENTO, SE ESTABLECEN NORMAS PARA SU RECAUDO Y ADMINISTRACIÓN Y SE DICTAN OTRAS DISPOSICIONES 
5. CONMINAN A GOBIERNO A ACOMPAÑAR A MINEROS ARTESANALES EN LA OBTENCIÓN DE TÍTULOS PARA LEGALIZAR SU ACTIVIDAD
6. ¿El gobierno demandará a Drummond-

Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF) - México - Noticias

1. cambios contables 2014

Consejo Técnico de la Contaduría Pública - Colombia - Noticias

1. GTT 27 Proyecto de Norma Mejoras Anuales a las NIIF Ciclo 2012-2014
2. GTT 26 Estados Financieros Separados: método de participación patrimonial

Conselho Federal de Contabilidade (CFC) - Brasil - Noticias

1. CRE divulga lista de auditores para o programa 2014
2. Norma que dispõe sobre a Educação Profissional Continuada recebe nova redação
3. CVM emite ofício-circular com orientações aos auditores independentes sobre comunicações ao COAF

Consiglio Nazionale dei Dottori Commercialisti e degli Esperti contabili - Italia - Noticias

1. Equipollenza, si riapre la partita
2. Convegno a Roma sul rischio penale

Contaduría General de la Nación - Colombia -Legislación y noticias

1. El Contador General de la Nación apoya en Popayán el Sistema de Control Interno en el ejercicio de la Contaduría Pública

Contraloría General de la República - Colombia - Noticias

1. Presunto detrimento patrimonial por $3.790 millones en compra de lote para nueva Terminal de Transporte de Ibagué
2. Contraloría imputó cargos de responsabilidad fiscal por $5.150 millones contra la firma constructora INECON TE S.A
3. Contraloría General embargó $17.931 millones a socios de la Doble Calzada Bogotá - Girardot
4. Reporte de la Contraloría General sobre estado de los puertos carboníferos
5. Caprecom responsable fiscal por incumplimiento en pago de servicios de salud en la ciudad de Neiva
6. Contraloría presenta análisis e impacto de la minería en el país
7. Gobernador de Sucre Guerra Tulena paga en efectivo $828.897.000 a la Contraloría General de la República

CPA Australia - Australia - Noticias

1. More members than ever heard and recognised around the world

Deloitte Touche Tohmatsu (DTT) - Internacional – Noticias

1. World Tax Advisor
2. Hot topics in global tax
3. Global Tax Alerts
4. Tax alerts and newsletters
5. Global InSight
6. Global Rewards Updates
7. Transfer pricing alerts
8. Arm's Length Standard
9. Global Indirect Tax News
10. Global corporate tax and withholding tax rates
11. Global tax newsletters
12. Customs and Global Trade News
13. Customs Flash
14. Tax alerts
15. What Generation Y wants from Business, Government, and the future workplace
16. Canadians will double up on pay-TV, smartphone generation gap will close as smartphone adoption amongst seniors grows- Deloitte
17. One-quarter of FTSE 100 non-financial- companies hold 80% of cash
18. Combined revenue of top 20 Deloitte Football Money League clubs passes €5bn
19. Deloitte comments on HM Revenue and Customs’ (HMRC) review of the tax treatment of Bitcoin
20. Deloitte comments on latest ONS retail sales data
21. Deloitte- Boom in Africa infrastructure spend
22. Deloitte comments on government announcements for shale gas
23. Deloitte comments on the launch of the Government’s Cyber Street
24. Deloitte Consumer Spending Index on the Rise
25. Dude, Here’s My Car- Gen Y Shows Interest in Vehicle Ownership
26. Columbia University Takes the Top Award at National MBA Case Competition Sponsored by Deloitte and the Deloitte Foundation
27. First-Year MBAs Participate in Leadership Bootcamp for Women at Deloitte University

Departamento Administrativo Nacional de Estadística (DANE) - Colombia  - Noticias

1. Sistema de información de precios del sector agropecuario
2. MMH
3. ICTC
4. Semana_11ene_17ene_2014.pdf

Departamento Nacional de Planeación - Colombia - Noticias

1. Proyecto río Ranchería será la primera Asociación Público – Privada multipropósito que se estructura en el país- DNP 
2. Habitantes de Pasto y 18 municipios se favorecerán con construcción de hospital financiado con regalías
3. 16.295 habitantes de Chigorodó ahora transitan por calles pavimentadas gracias a las regalías
4. Gobierno nacional acompaña a los gobernadores en los procesos licitatorios de Contratos Plan
5. DNP anunció recursos por $50.000 millones para nueva sede de la Policía en Pasto
6. 306 estudiantes de Padilla se benefician con inversión de regalías
7. CONPES aseguró apoyo financiero para fortalecimiento del acueducto en Cúcuta, Los Patios y Villa del Rosario
8. 1.200 palmiteros verán transformación de Parque Cementerio en La Jagua de Ibirico
9. En los próximos 10 años la Altillanura generará 300.000 empleos en agroindustria
10. Abierta convocatoria para curso internacional de planificación urbana

Deutsches Rechnungslegungs Standards Committee (DRSC) - Alemania - Noticias

1. 23rd IFRS Committee meeting - results
2. 15th German GAAP Committee meeting - meeting papers
3. 24th IFRS Committee meeting
4. 15th German GAAP Committee meeting and 21st public meeting
5. ASCG's comment letter on IASB DP/2013/1

Dirección de Impuestos y Aduanas Nacionales - Colombia - Legislación, doctrina, noticias

1. La Dian perfila a los Grandes Contribuyentes del País
2. Proyecto de Circular Sobre el precio promedio de las transacciones de los diferentes títulos que se transan en la Bolsa
3. 21 Industriales y la Dian aliados para promover el desarrollo Fiscal y Aduanero
4. 20 La Dian está lista para devolver los dos puntos de IVA
5. Proyecto de decreto que modifica el decreto 2876 de 2013
6. Gravámenes Ad-Valórem aplicables a productos agropecuarios de referencia, sus sustitutos, productos agroindustriales o subproductos
7. Precios de Referencia de Productos Agropecuarios
8. RUT tiene vigencia indefinida y no requiere renovación
9. Normatividad Reforma Tributaria 2012
10. Registro público de los derechos de petición recibidos en la DIAN (periodo enero - octubre 2013)
11. Alerta sobre falsos remates
12. Cartillas informativas
13. Pacto intersectorial por la madera legal en Colombia
14. Proyecto de decreto que modifica el Decreto 2972 de 2013
15. 19 DIAN decomisa $700 millones en lo corrido de 2014
16. 18 Terminan los primeros vencimientos para Impuestos Nacionales
17. Respuestas a inquietudes sobre el Decreto 2972 del 20 de diciembre de 2013
18. 257 DIAN fija Calendario Tributario 2014
19. Tabla de sanción mínima
20. Actividad económica
21. Devolución 2 puntos del IVA

Ernst & Young - Internacional – Noticias

1. Foreign companies in India to expand presence
2. New wave of rapid-growth markets provide significant opportunities for global insurers
3. Private equity CFOs play expanded role in facilitating growth despite formidable regulatory challenges through strategic investment in process and technology
4. Oil & Gas M&A outlook remains robust despite a decline in 2013
5. A third of global companies planning a sale and 80% of global executives are open to offers at a time of growing M&A activity
6. A sector focused on growth- strong performance predicted for global lodging industry in 2014 according to latest EY report
7. Big pharma’s need to tap M&A for growth will persist in 2014, while dealmaking landscape becomes more competitive
8. Forecast for business lending in 2014 drops by €211b in face of sluggish Eurozone recovery and AQR demands
9. Latest issue of East Coast Offshore highlights new oil and gas developments- EY report
10. Six trends will drive seismic shift in media and entertainment industry in 2014- EY report
11. EY comments on ECs 2030 emissions targets announcements
12. EY ITEM Club warns that rate hike must be tied to real wage growth
13. UK tops list of European countries for attractiveness in real estate investment and transactions in 2014
14. New wave of rapid-growth markets provide significant opportunities for global insurers
15. Private equity CFOs play expanded role in facilitating growth despite formidable regulatory challenges through strategic investment in process and technology
16. 80% of Global Executives that Pursued a Strategic Divestment over Past Two Years Saw Positive Impact on Valuation According to EY Global Divestiture Survey
17. Amid a comback of confidence, growth final returns to the CFO agenda- EY survey
18. Big pharma’s need to tap M&A for growth will persist in 2014, while dealmaking landscape becomes more competitive
19. Mayor Reed and EY kick off 28th annual EY Entrepreneur of the YearTM program

European Confederation of Institutes of Internal Auditing- Internacional - Noticias

1. Getting ready for audit reform in 2014

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

1. EFAA issues Comment on IASB’s Discussion Paper»

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

1. Input received at Vienna Joint Outreach Event on the Review of the Conceptual Framework
2. Representatives of the ASBJ and EFRAG hold bilateral meetings
3. EFRAG paper on the implications for standard setting following from the use of information by capital providers
4. EFRAG Short Discussion Series - The Equity Method- a measurement basis or one-line consolidation-
5. EFRAG's report on the findings from the field-test on the revised IASB ED Insurance Contracts
6. EFRAG's Draft Comment Letter on the IASB's ED/2013/10 Equity Method in Separate Financial Statements
7. EFRAG's Draft Comment Letter on the IASB's ED/2013/11 Annual Improvements to IFRSs 2012-2014 Cycle

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

1. European Supervisory Authorities voice their concerns on Maystadt report
2. European Court of Justice rejects UK challenge to short-selling regulation
3. ESMA publishes updated Q&A on the Prospectus Directive
4. Board of Appeal of the European Supervisory Authorities dismisses appeal made by a refused CRA-applicant against ESMA
5. ESMA issues final draft standards on acquisitions and increases in holdings in investment firms under MiFID

External Reporting Board (XRB) – Nueva Zelanda - Noticias

1. 1 - 15 Jan 2014 IPSASB Exposure Draft 54 Recommended Practice Guideline on Reporting Service Performance Information
2. 1 - 8 Jan 2014 Exposure Draft on assurance engagements 
3. The New Financial Reporting Framework

Faculty & Institute of Actuaries - Reino Unido - Noticias

1. Jules Constantinou of the Institute and Faculty of Actuaries (IFoA) responds to the joint statement of intent for social care funding between the Department of Health and the Association of British Insurers (ABI)
2. The 400 Club- Would you like your voice to be heard-

FAR - Suecia - Noticias

1. FAR välkomnar översyn av ansvarsreglerna

Federación Nacional de Comerciantes FENALCO - Colombia - Noticias

1. MinTrabajo recuerdas normas de higiene aplicables en los establecimientos de trabajo
2. MinHacienda presenta proyecto de decreto que modifica normas sobre devolución del iva por compras con tarjeta
3. MinTransporte presenta proyecto de resolución para reglamentar el proceso de desintegración física vehicular
4. MinTrabajo expide decreto reglamentario de negociación colectiva
5. SIC emite concepto con relación a protección de datos personales
6. Alcaldía Distrital de Bogotá decreta porcentajes de incremento de avalúos catastrales
7. Turnos de notarías del país para sábados del 2014

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

1. FEE comments on the PCAOB Docket Matter 029 - Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits
2. FEE comments on the IASB Discussion Paper- A Review of the Conceptual Framework for Financial Reporting
3. FEE-ICAEW Joint Event - 'Audit exemption- how can accountants support small businesses-' - 19 February 2014, Brussels
4. Factsheet on The New June 2013 Accounting Directive

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

1. FASB Issues Accounting Standards Update No. 2014-05 Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force)
2. FASB Launches FASB Outlook Quarterly E-Newsletter
3. FAF Releases Updated Print Edition of FASB Accounting Standards Codification®
4. FASB and PCC to Host Private Company Town Hall at The University of Washington
5. FASB Issues Two Updates for Private Companies on Accounting for Goodwill, Interest Rate Swaps
6. FASB Issues Accounting Standards Update No. 2014-05 Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force)
7. FASB Issues Accounting Standards Update No. 2014-01 Investments Equity Method and Joint Ventures (Topic 323)- Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force)
8. Tentative Board Decisions: January 22, 2014 Joint FASB/IASB Videoconference Board Meeting
9. Tentative Board Decisions- January 22, 2014 FASB Board Meeting
10. Tentative Board Decisions: January 23, 2014 Joint FASB/IASB Videoconference Board Meeting
11. Tentative Board Decisions- January 15, 2014 FASB Board Meeting
12. 01-22-14 Insurance Contracts Joint Board Meeting Minutes
13. 01-08-14 Consolidation- Principal versus Agent Analysis Board Meeting Minutes
14. 01-22-14 Pre-agenda Research Projects- Operating Segments
15. 01-15-14 Reporting Discontinued Operations Board Meeting Minutes
16. December 11, 2013 FASB Ratification of EITF Consensuses and Tentative Conclusions
17. January 22, 2014 Board Meeting Handout
18. January 15, 2014 Board Meeting Handout

Financial Accounting Standards Foundation - Japón - Noticias

1. Representatives of the Accounting Standards Board of Japan and the European Financial Reporting Advisory Group Hold Bilateral Meeting
2. Comments on the Discussion Paper "A Review of the Conceptual Framework for Financial Reporting"
3. ASBJ issues "ASBJ Newsletter(No.36)(PDF)

Financial Executives International (FEI) - Internacional - Noticias

1. This Week's FASB, IASB Highlights
2. This Week's SEC, PCAOB Highlights
3. SEC, PCAOB Highlights - Week of Jan. 14, 2014
4. FASB, IASB Highlights - Week of Jan. 14, 2014

Financial Reporting Council (FRC) - Reino Unido - Noticias

1. FRC seeks improvements in auditors’ identification of and response to fraud risks, and consideration of laws and regulations
2. Investigation announced in connection with Chris Willford
3. Investigation announced in connection with KPMG Audit Plc and The Co-operative Bank plc
4. FRC challenges the reporting of companies classifying pension liabilities as equity
5. FRC urges IASB to bring back prudence, stewardship and reliability

Financial Stability Board (FSB) - Internacional - Noticias

1. Proposed Nominees to the Board of Directors of the Global LEI Foundation
2. Press Release: Consultative document on methodologies for identifying non-bank non-insurer global systemically important financial institutions

FocusIFRS - Francia - Noticias

1. Feedback statement de l'EFRAG sur l'exposé-sondage relatif aux contrats d'assurance
2. Conférence EIFR sur « Le rapport Maystadt - comment rendre les normes IFRS plus européennes - Vers une nouvelle gouvernance - »
3. L’IIRC publie la version finale de son cadre de référence pour l’information intégrée

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

1. New Electronic Publications to Replace Print Edition of The GASB Report

Grant Thornton Internacional - Internacional - Noticias y publicaciones

1. Grant Thornton expands in Brazil with two mergers
2. G7 businesses set to benefit from global economic shift as BRIC economies begin to falter
3. Canadian manufacturing sector poised for growth according to new study by PLANT Magazine and Grant Thornton LLP
4. Grant Thornton to deliver Investors in People for South of England
5. January 2014 - M&A activity remains resilient in India, despite year of economic uncertainty
6. January 2014 - Tenth annual Grant Thornton Quoted Company Awards announces shortlist
7. January 2014 - UK business optimism outstrips rivals with broad-based recovery
8. U.S. business optimism drops in fourth quarter
9. U.S. companies to bring more jobs back from overseas- Grant Thornton survey
10. Job growth on the menu for restaurants
11. How to succeed in China- Go west to the ‘second-tier’ cities
12. Sweden is open for business
13. New year, new global growth dynamics

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

1. El Directorio del GLENIF se reunió en forma no presencial y aprobó la carta comentario que se envió al IASB en relación con el ED sobre Marco Conceptual.

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

1. Update 137 contains revised Statement 1.102 Corporate Practices (Registration) Rules (CPR Rules) and Statement 1.102 (sch.) Schedule to the CPR Rules "Corporate Practices (Model Memorandum and Articles of Association)" (Jan 2014)
2. Members' handbook update 136 contains annual improvements to HKFRSs 2010-12 cycle and 2011-13 cycle
3. Press release- Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising)
4. Invitation to Comment on ED of HKSIR 500 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness

IAS PLUS - Internacional - Noticias

1. IPSASB issues governance consultation paper
2. EFRAG and ASBJ hold joint meeting
3. FASB issues guidance on service concession arrangements
4. Agendas for January 2014 IFRS Foundation Trustees meetings
5. IASB user survey on debt disclosures
6. We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
7. Agenda for the January 2014 IFRS Interpretations Commitee meeting
8. Three revised professional education standards issued
9. Former IFRS Advisory Council Chairman outlines thoughts on its operation
10. IIRC and SASB sign cooperation agreement
11. EFRAG launches ‘Short Discussion Series’ issuing the first two papers- (1) Conceptual analysis of the equity method and (2) Implications for standard setting following from a literature review on how captial providers use information
12. Paul Pacter reports on the adoption of IFRSs
13. IFRS Foundation publishes additional teaching material
14. iGAAP 2014 — A guide to IFRS reporting
15. EFRAG field-test results on the revised IASB ED Insurance Contracts
16. IASB publishes second proposal for IFRS Taxonomy 2013
17. IFRS Advisory Council membership update
18. We support the Board’s review of the Framework
19. Japan proposes simplifying disclosure requirements
20. Agenda for January 2014 IASB meeting
21. FRC comments on the IASB’s Conceptual Framework discussion paper
22. Accounting Roundup- Special Edition — Annual update on accounting for income taxes
23. Oil & Gas Spotlight — Impairment and valuation considerations (Issue 4)
24. Accounting news — December 2013
25. IFRS Model Financial Statements for 2013 (Czech Republic, in English)
26. Securitization Accounting
27. Model managed investment scheme half-year financial report 31 December 2013
28. Roadmap to the IFRS future — second edition
29. Financial reporting in Hong Kong — Closing out for 2013 financial year
30. iGAAP 2014 — A guide to IFRS reporting

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

1. @ISACA Volume 2- 15 January 2014
2. ISACA Announces 2014 Global Events
3. It May Be Riskier to Ignore Big Data Than Implement It, Says New ISACA White Paper

Ministerio de Comercio, Industria y Turismo - Colombia - Noticias

1. Todo listo para la VIII Cumbre de la Alianza del Pacífico en Cartagena
2. Regatistas del Gran Prix del Atlántico llegarán a Colombia la próxima semana
3. Empresarios españoles quieren invertir más en Colombia- ministro Santiago Rojas
4. Ante empresarios del Sistema Moda, MinCIT explica medida que extiende Decreto 074
5. Sostenibilidad y experiencias únicas- las apuestas de Colombia en Fitur
6. 25 establecimientos se certifican como Prestadores de Servicios Turísticos Sostenibles
7. Gobierno extiende medida que beneficia al calzado y las confecciones
8. Colombia muestra grandes avances en integración comercial, política industrial y desarrollo turístico
9. Alianza del Pacífico impulsará el crecimiento del occidente colombiano
10. MinCIT apoyará encadenamiento productivo entre grandes empresas y pymes de Yumbo

Ministerio de Hacienda y Crédito Público - Colombia - Noticias

1. MinHacienda propone en Foro Económico Mundial nuevo plan de salud para mejorar calidad de servicios médicos en Colombi
2. ‘Economía de Colombia atraviesa por el mejor momento’, reafirma MinHacienda en España
3. Colocados $300 mil millones en títulos TES en UVR
4. Colombia emite bono en dólares a 30 años al 5.647%

Presidencia de la República - Colombia - Noticias

1. SAB Miller abrirá centro de servicios para Latinoamérica en Bogotá
2. David Cameron y Kofi Annan reiteraron su irrestricto apoyo al proceso de paz en Colombia
3. Este es el momento en que probabilidad de la paz es más clara que nunca, afirma el expresidente Felipe González
4. Fondo Nacional de Garantías respaldó créditos por un valor superior a los 10 billones de pesos en 2013
5. Ministerio de Hacienda distribuye $1,05 billones para el Agro
6. Embajador en España se declara optimista frente a levantamiento de visa Shengen para los colombianos
7. Colciencias y la Universidad de Purdue firman acuerdo de entendimiento para impulsar la formación a nivel de doctorado para colombianos

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