Journal of American Taxation Association / Supplement 2004 Issue
THE MANAGEMENT AUDIT: A STUDY OF ITS DEVELOPMENT AND ITS MEANINGS IN SWEDEN
AN INSTITUTIONAL PERSPECTIVE OF THE DEMISE OF LAVENTHOL AND HORWATH
ORIGINS OF THE INDEPENDENT AUDITING FUNCTION IN JAPAN
SECTOR NEUTRAL STANDARD SETTING: HISTORY AND IMPACT OF THE TEN-YEAR EXPERIMENT IN NEW ZEALAND
A SEPARATION OF POWERS IN THE ACCOUNTING PROFESSION
AN INSIDER’S VIEW OF THE ACCOUNTING HALL OF FAME
THE ANNUAL ENDOWED ACCOUNTING RESEARCH LECTURE SERIES AT MELBOURNE UNIVERSITY, 1940 TO 2002
Companies bill gets royal assent
Public sector increases spend on consultants
Human rights risks can affect firms
Why the rest of the Big Four are wrong on consultancy
2005 Accounting and Finance Salary Guide (for the Living)
SOX Study Uncovers More Changes in the Boardroom
ASB - South Africa - SEGMENT REPORTING (ED 17)
ASB - South Africa - Newletter 12 - 07 October 2004
ACCOUNTING EDUCATION- RESPONSE TO CORPORATE SCANDALS
THE QUARTER-MILLION-DOLLAR CAPER
News Digest- Professional issues
Sarbanes-Oxley spurs focus on directors
Jean-Claude Trichet: Presentation of the ECB’s Annual Report 2003 to the European Parliament
Rafael Buenaventura: Raising the bar on consumer banking service
Tom Alweendo: The use of small and medium size enterprises (SMMEs) to reduce poverty
Niklaus Blattner: Economics is what economists do
FINANCIAL INSTRUMENTS THAT MAY BE SETTLED AT THE ISSUER’S OPTION IN CASH OR ITS OWN EQUITY INSTRUMENTS
FYI Newsletter October 2004
Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Council Directives 78/660/EEC and 83/349/EEC concerning the annual accounts of certain types of companies and consolidated accounts (Text with EEA relevance)
Propuesta de DIRECTIVA DEL PARLAMENTO EUROPEO Y DEL CONSEJO por la que se modifica la Directiva 77/91/CEE del Consejo en lo relativo a la constitución de la sociedad anónima, así como al mantenimiento y modificaciones de su capital
Proposed Amendments to IAS 39 Financial Instruments Recognition and Measurement and IFRS 4 Insurance Contracts : Financial Guarantee Contracts and Credit Insurance
Amendments to IAS39 Financial Instruments Recognition and Measurement : Cash Flow Hedge Accounting of Forecast Intragroup Transactions
Amendments to IAS 39 Financial Instruments Recognition and Measurement : Transition and Initial Recognition of Financial Assets and Financial Liabilities
Mudança na contabilidade exige atenção de empresas (DCI)
A busca do modelo de administração (Valor Econômico)
Diritto Societario: no dei dottori commercialisti al depotenziamento della qualità e della professionalità dei controlli
CARTA CIRCULAR 407 22/09/2004 por medio de la cual se modifica el Catálogo General de Cuentas del Plan General de Contabilidad Pública adoptado mediante la Resolución 400 de 2000 (DIARIO OFICIAL 45.713)
El sistema nacional de salud diez años después de la Ley 100
Comité de Sistemas de Pago y Liquidación (CPSS) Glosario de términos utilizados en los sistemas de pago y liquidación
"The FASB Embarks on a Historic Change to the Structure of U.S. Accounting Standards"
Boletín Informativo año 01 Primera edición
PROYECTO DE ESTATUTO ORGÁNICO CONFEDERACION ANDINA DE CONTADORES PÚBLICOS - (CANCOP)
SAFEGUARDING AUDITOR INDEPENDENCE Leading professional body outlines how the principles underlying the EC Recommendation on auditor independence may be applied in practice
Audit Firms Jointly Issue Framework For Evaluating Deficiencies Under Section 404
1 November Edition of Accounting Roundup
October 2004 Global Offerings Services (GOS) Newsletter
IASB Update October 2004
Defining the Attributes of Tomorrow's Accountants
Restoring Credibility in the Profession and Financial Reporting
The Role of Accountancy in Economic Development
The Importance of Professionalism in Globally Interdependent Markets
Enhancing Transparency and Market Discipline in The Islamic Financial Services Industry
Nov. 1 issue of ITAudit
Keeping Capital Flowing- The Role of the IMF
Deriving Market Expectations for the Euro-Dollar Exchange Rate from Option Prices
Deconstructing the Art of Central Banking
The Mussa Theorem- and other results on IMF induced moral hazard
A New Taxonomy of Monetary Regimes
Taller en México, Octubre 2004 - Agenda y presentaciones
Remarks Before the International Organization of Securities Commissions
Remarks before the National Society of Compliance Professionals 2004 National Membership Meeting
Circular Externa 043 (Octubre 26). Modifica el numeral 6.2.2.2.2.2 del Capítulo II de la Circular Básica Financiera y Contable, en el sentido de señalar que las cartas de crédito stand by que cumplan las condiciones establecidas en el numeral 1.4.2.6. de dicho capítulo podrán computar por el 100% de su valor para efectos del cálculo de provisiones individuales. Anexo.
CIRCULAR EXTERNA 008 20/10/2004 Modificación y adiciones a la Circular Básica Contable y Financiera (Circular Externa número 0013 de 2003 (DIARIO OFICIAL 45.713)
RESOLUCIÓN 890 20/10/2004 por la cual se modifica, adiciona y corrige algunas cuentas mayores y subcuentas del Plan Unico de Cuentas y se adiciona unas descripciones y dinámicas de algunas cuentas mayores según Resolución número 1515 de 2001, para las entidades del sector solidario vigiladas por la Superintendencia de la Economía Solidaria (DIARIO OFICIAL 45.713 )
ISAR - TD/B/COM.2/ISAR/24 REVIEW OF THE COMPARABILITY AND RELEVANCE OF EXISTING INDICATORS ON CORPORATE SOCIAL RESPONSIBILITY [Advance copy] 03/09/04, 19 pages
ISAR - TD/B/COM.2/ISAR/25 REVIEW OF THE IMPLEMENTATION STATUS OF CORPORATE GOVERNANCE DISCLOSURES AND THE ROLE OF SUCH DISCLOSURES IN ADDING SUSTAINABLE VALUE 02/09/04, 20 pages
ENRON AND INTERNATIONALLY AGREED PRINCIPLES FOR CORPORATE GOVERNANCE AND THE FINANCIAL SECTOR