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
Fraud panel welcomes anti-fraud decision
Bolkestein admits IAS39 will cause market confusion
CIMA chiefs take merger message worldwide
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?
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
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
Implications of the Check Clearing for the 21st Century Act
In Our Opinion: Summer 2004
Discussion Memorandum: Forensic Services, Audits, and Corporate Governance: Bridging the Gap
ISA (UK and Ireland) 700 - The auditor's report on financial statements
ISA (UK and Ireland) 230 - Audit Documentation (Revised)
AAA 14 The Implications for Auditors on the Transition to Australian equivalents to IFRSs
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
Indicadores Mensuales de la Comunidad Andina - Agosto 2004
Secretario General de la CAN formula propuestas para impulsar desarrollo de las PYMES andinas
Seminario “Normas Internacionales de Información Financiera para las Entidades de Credito”
Estudio Económico de América Latina y el Caribe, 2003-2004
PSAB Bulletin October 2004
Commission creates European Forum to promote convergence in Europe
Commissione paritetica Dottori Commercialisti - Ragionieri approva il documento n. 1005, "Considerazioni sulla revisione delle imprese ed enti minori"
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
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
NORME DI COMPORTAMENTO DEGLI ORGANI DI CONTROLLO LEGALE NELLA RIFORMA DEL DIRITTO SOCIETARIO
ED 7 – Financial Instruments: Disclosures
2005 Doctoral Colloquium - further details released
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
FATF to Issue Additional Guidance on Terrorist Financing and Money Laundering
Accounting Roundup- 3rd Quarter 2004 in Review
PAGINA DEL INSTITUTO DE AUDITORES INTERNOS DE COLOMBIA
Can Higher Reserves Help Reduce Exchange Rate Volatility?
Real Exchange Rates in Developing Countries- Are Balassa-Samuelson Effects Present?
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
Coordinación de la labor de auditoría entre organismos nacionales, regionales, locales y autónomos
Las posibilidades de cooperación bilateral y multilateral entre Entidades Fiscalizadoras Superiores
CEOs and CIOs Name Their Top 10 IT-related Problems and Priorities
Tras la adhesión de Camboya, la OMC pasa a contar con 148 Miembros
IFRS News Issue 23 • October 2004
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
Corporate Compliance Efforts Come with Big Accounting Bills
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.
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)