AASB - Australia - Documentos

Proposed Interpretation 1017 Developer and Customer Contributions for Connection to a Price-Regulated Network

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

MARY E. MURPHY: A FITTING TOPIC FOR THE TENTH WORLD CONGRESS OF ACCOUNTING HISTORIANS

EMOTIONAL INTELLIGENCE MANAGEMENT IN A CORPORATE ENVIRONMENT

A BRIEF HISTORY OF INTERNAL CONTROLS

A HISTORY OF THE DEVELOPMENT OF THE AICPA'S SPECIALTY DESIGNATION PROGRAM

A HISTORY OF WOMEN CERTIFIED PUBLIC ACCOUNTANTS IN THE UNITED STATES, 1933-1959

WHITHER THE PUBLIC ACCOUNTING AS A PROFESSION: AUDITOR INDEPENDENCE AND NON-AUDIT SERVICES

ACCOUNTING RECORDS OF JOHN STILLE, JR., MERCHANT OF PHILADELPHIA

TRANSITIONS IN MISSISSIPPI RETAILING: THE “DANIEL HOLLAND” STORE LEDGER, 1837-1845 & 1865

Financial Accounting and Reporting SystemS in THE Financial Sector – A Study of Transparency in Bank Accounts in India

Accountancy Age - Reino Unido - Noticias

Auditors welcome OFR delay

Fraud panel welcomes anti-fraud decision

Bolkestein admits IAS39 will cause market confusion

CIMA chiefs take merger message worldwide

AccountantsWorld - Estados Unidos de América - Noticias

Auditors Can't Account for Iraq Spent Funds

FASB Urged to Test Stock Options

PCAOB Chairman Warns More Restatements Could be Coming

Is China Running Out of Workers?

Options Expensing- Hesitate and Be Lost?

Are you leisure-phobic?

Actualícese - Colombia - Artículos

La Revisoría Fiscal: hija legítima del interés público . Primer documento sobre el Proyecto de Ley de intervención económica elaborado por el grupo de estudio de Revisoría Fiscal del Colegio de Contadores Públicos de Nariño

AE Accountancy Education - Reino Unido - Noticias

Corporate Reputation: Intangible Asset, Tangible Benefits

Analysts at 17 Leading SRI Firms Urge Stronger Corporate Reporting

A Comparative Analysis of Auditor Independence in Economies in Transition

Canadá: Bill 198 Session 1 "An Overview" Powerpoint slides

The Increasing Cost of Compliance – Auditors, Section 404, and PCAOB Auditing Standard No. 2


E&Y - As companies move to comply with Sarbanes-Oxley Section 404, they confront a range of information technology (IT) challenges. This hour-long Webcast provided real-world insight into issues such as application controls, general controls, third party reporting, and spreadsheets/end user computing

ICAS URGES APB TO RECOGNISE SPECIAL NEEDS OF SMEs

AICPA - Estados Unidos de América - Noticias

Implications of the Check Clearing for the 21st Century Act

Medicare Cost Reports

In Our Opinion: Summer 2004

Discussion Memorandum: Forensic Services, Audits, and Corporate Governance: Bridging the Gap

APB - Reino Unido - Documentos

ISA (UK and Ireland) 700 - The auditor's report on financial statements

ISA (UK and Ireland) 230 - Audit Documentation (Revised)

AuASB - Australia - Documentos

AAA 14 The Implications for Auditors on the Transition to Australian equivalents to IFRSs

BIS - Internacional - Noticias y discursos

15 October 2004: Basel Committee publications are now listed by topic as well as chronologically. Read

M R Pridiyathorn Devakula: Financial markets and new financial instruments

Paul Jenkins: Communication - a vital tool in the implementation of monetary
policy

Tarisa Watanagase: Risk-focused supervision and risk assessment

Arnold Schilder: Dynamics in accounting and auditing in relation to banking
supervision

CAN - Internacional - Noticias

Indicadores Mensuales de la Comunidad Andina - Agosto 2004

Secretario General de la CAN formula propuestas para impulsar desarrollo de las PYMES andinas

CEMLA - Internacional - Noticias

Seminario “Normas Internacionales de Información Financiera para las Entidades de Credito

CEPAL - Internacional - Documentos

Estudio Económico de América Latina y el Caribe, 2003-2004

CICA - Canadá - Boletín

PSAB Bulletin October 2004

Comisión Europea - Internacional - Noticias

Commission creates European Forum to promote convergence in Europe

Commissione paritetica Dottori commercialisti – Ragionieri - Italia - Documento

Commissione paritetica Dottori Commercialisti - Ragionieri approva il documento n. 1005, "Considerazioni sulla revisione delle imprese ed enti minori"

Congreso de la República - Colombia - Proyectos de ley

Ponencia para Primer Debate al Proyecto de Ley 033 de 2004 Cámara. por la cual se dictan normas generales y se señalan en ellas los objetivos y criterios a los cuales debe sujetarse el Gobierno Nacional para regular las actividades de manejo, aprovechamiento e inversión de recursos captados del público que se efectúen mediante valores y se dictan otras disposiciones

Conseil national de la comptabilité - Francia - Documentos

Avis n°2004-D du 13 octobre 2004 du comité d’urgence relatif aux dispositions particulières concernant la consolidation des fonds communs de créances et des organismes étrangers - Note de présentation

CONSIGLIO NAZIONALE DEI RAGIONIERI E PERITI COMMERCIALI - Italia - Documento

NORME DI COMPORTAMENTO DEGLI ORGANI DI CONTROLLO LEGALE NELLA RIFORMA DEL DIRITTO SOCIETARIO

DRSC - Alemania - Documentos

ED 7 – Financial Instruments: Disclosures

EAA - Internacional - Noticias

2005 Doctoral Colloquium - further details released

EFRAG - Internacional - Documentos

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

ED of proposed amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts: Financial Guarantee Contracts and Credit Insurance

Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement: Transition and Initial Recognition of Financial Assets and Financial Liabilities

Discussion Paper: Preliminary Views on Accounting Standards for Small and Medium-sized Entities

FASB - Estados Unidos de América - Documentos

Proposed EITF 03-13

FATF - Internacional - Noticias

FATF to Issue Additional Guidance on Terrorist Financing and Money Laundering

FEDERACIÓN DE COLEGIOS DE CONTADORES PÚBLICOS DEL PERÚ - Perú - Noticias

AICCUMBRE-Conclusiones

IAS Plus - Internacional - Noticias

Accounting Roundup- 3rd Quarter 2004 in Review

IIA - Internacional - Noticias

PAGINA DEL INSTITUTO DE AUDITORES INTERNOS DE COLOMBIA

IMF - Internacional - Documentos

Can Higher Reserves Help Reduce Exchange Rate Volatility?

Real Exchange Rates in Developing Countries- Are Balassa-Samuelson Effects Present?

Defining Financial Stability

Fear of Service Outsourcing- Is it Justified?

R&D, Innovation, and Economic Growth- An Empirical Analysis

Institutions, Program Implementation, and Macroeconomic Performance

Intercreditor Distribution in Sovereign Debt Restructuring

What Do We Know About Tariff Incidence?

Pension Funds and Emerging Markets

An Institutional Framework for Comparing Emerging Market Currency Boards

INTOSAI - Internacional - Documentos

Coordinación de la labor de auditoría entre organismos nacionales, regionales, locales y autónomos

Las posibilidades de cooperación bilateral y multilateral entre Entidades Fiscalizadoras Superiores

ISACAF - Internacional - Noticias

CEOs and CIOs Name Their Top 10 IT-related Problems and Priorities

OMC - Internacional - Noticias

Tras la adhesión de Camboya, la OMC pasa a contar con 148 Miembros

PWC - Internacional - Publicaciones

IFRS News Issue 23 • October 2004

Rutgers - Estados Unidos de América - Documentos

Continuous Audit- Assurance in a Real Time Economy

Continuous Assurance Methodology, Technology and Emerging Practices

The Big Picture Of CA- Economic Consequences & Implementation Challenges,

Data Level Assurance, Continuous Auditing and XBRL

SmartPros - Estados Unidos de América - Noticias

Corporate Compliance Efforts Come with Big Accounting Bills

Superintendencia Bancaria - Colombia - Proyectos de legislación

Proyecto de Circular Externa mediante la cual se propone modificar el numeral 6.2.2.2.2.2. del capítulo II de la Circular Básica Financiera y Contable, en el sentido de que las garantías stand by computen por el 100% de su valor para efectos del cálculo de las provisiones individuales, siempre y cuando cumplan con los requisitos señalados para las mismas en el numeral 1.4.2.6. de la Circular Básica Financiera y Contable. Plazo para comentarios: octubre 22 de 2004 hasta las 5:30 p.m. Modificación capítulo II.

Superintendencia de Servicios Públicos Domiciliarios - Colombia - Legislación

RESOLUCIÓN 002842 05/10/2004 por la cual se modifica el Plan de Contabilidad para Entes Prestadores de Servicios Públicos en lo relativo al Impuesto al Patrimonio (DIARIO OFICIAL 45.698)

XBRL - Internacional - Noticias

UBmatrix announces web-based solution for XBRL