1. Ernst & Young - Internacional - Noticias

    1. European middle market companies optimistic about prospects in 2015
    2. Women continue to struggle against long-held and systemic entry barriers into elected office
    3. Why wait 80 more years to reach gender parity?
    4. Biopharma M&A surges to over US$200b in 2014 as companies seek focus, scale and growth

  2. European Accounting Association (EAA) - Internacional - Noticias

    1. Issue 48 - December 2014

  3. European Confederation of Institutes of Internal Auditing- Internacional - Noticias

    1.  ECIIA and FERMA issue joint guidance for risk and audit committees
    2. ECIIA’s response to Basel Committee on Banking Supervision’s consultation

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

    1. EFAA published report on recent Ethics roundtable on the role of accountants in a post crisis economy »
    2. EFAA publishes its Practical guide to professional ethics for small and medium-sized accounting practices »

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

    1. EFRAG's letter to the IFRS Interpretations Committee on tentative agenda decisions relating to IFRS 11
    2. Feedback statement on EFRAG Letter to the IASB on Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
    3. EFRAG’s comment letter on the IASB´s Discussion Paper Reporting the Financial Effects of Rate Regulation
    4. EFRAG’s comment letter on the IASB´s ED/2014/4 - Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28, IAS 36 and IFRS 13: Unit of Account
    5. EFRAG endorsement status report
    6. EFRAG’s final comment letter on the IASB proposed amendments to IAS 12 Recognition of Deferred Tax Assets for Unrealised Losses
    7. EFRAG Update November and December 2014
    8. EFRAG Short Discussion Series - Levies: what would have to be changed in IFRS for a different accounting outcome?

  6. European Organisation of Supreme Audit Institutions (EUROSAI) - Internacional - Noticias

    1. New Resolution on strengthening SAIs adopted by the UN General Assembly

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

    1. European Supervisory Authorities publish final Guidelines on consistency of supervisory practices for financial conglomerates

  8. Faculty Institute of Actuaries - Reino Unido - Noticias

    1. Data from Institute and Faculty of Actuaries shows legal fees reduce by 65% for whiplash-type third party injury claims

  9. Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) - Argentina - Noticias

    1. Proyectos de Interpretación en Período de Consulta

  10. Federación de Contadores Públicos de Colombia - Colombia - Noticias

    1. Conclusiones y recomendaciones finales de XXXI Simposio de revisoria fiscal Nov 26, 27 y 28 de 2014 Click aca
    2. Pronunciamineto Fedecop proyecto de Ley Revisoria fiscal Click aca

  11. Federación Nacional de Estudiantes de Contaduría Pública (FENECOP) - Colombia - Noticias

    1. Comentarios al proyecto de ley “Por la cual se armoniza la normatividad para la aplicación de normas de información financiera y de aseguramiento de la información y se dictan otras disposiciones”

  12. Federal Accounting Standards Advisory Board (FASAB) - Estados Unidos de América - Noticias

    1. FASAB Issues Statement of Federal Financial Accounting Standards 47, Reporting Entity

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

    1. FEE responds to EFRAG Discussion Paper on Separate Financial Statements
    2. FEE comments on IASB ED: Recognition of Deferred Tax Assets for Unrealised Losses
    3. FEE comments on the IIRC Papers on Assurance on Integrated Reporting

  14. Fédération internationale des experts comptables francophones (FIDEF) - Internacional - Noticias

    1. Alerte n°50 – diffusée le 17/01/2015

  15. Federation of Schools of Accountancy (FSA) - Estados Unidos de América - Noticias

    1.  Fall 2014 Newsletter

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

    1. FASB Issues Accounting Alternative for Private Companies on Intangible Assets in Business Combinations
    2. 2015 GAAP Financial Reporting Taxonomy Now Available

  17. Financial Accounting Standards Foundation - Japón - Noticias

    1. ASBJ issues Revised Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System(Part 1) and Revised Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System (Part 2) (January 16, 2015)
    2. Comments on IASB's Exposure Draft Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
    3. Comments on IASB's Discussion Paper Reporting the Financial Effects of Rate Regulation

  18. Financial Action Task Force (FATF) - Internacional - Noticias

    1. Many countries are still not able to freeze terrorists’ assets effectively, says FATF President Roger Wilkins, AO

  19. Financial Executives International (FEI) - Internacional- Noticias

    1. FEI Daily Featured Article: Private Company Council a Catalyst for FASB Simplification
    2. FEI Daily Featured Article: Rethinking the Company’s Competitive Advantage

  20. Financial Regulator - Irlanda - Noticias

    1. Central Bank outlines proposed additional measures for lending to SMEs

  21. Financial Reporting Council (FRC) - Australia - Noticias

    1. Sharing experiences on audit quality

  22. Financial Reporting Council (FRC) - Reino Unido - Noticias

    1. FRC reports on better compliance with UK Corporate Governance Code and need for improved adherence to the UK Stewardship Code
    2. FRC comments on IASB announcement on disclosure in financial reporting
    3. FRC consults on EU Audit Directive and Regulation impact on auditing and ethical standards
    4. FRC consults on amendments to FRS101
    5. FRC urges clarity in the reporting of complex supplier arrangements by retailers and other businesses
    6. FRC comments on publication of the report of the IASB Effects Analysis Consultative Group

  23. Financial Stability Board (FSB) - Internacional - Noticias

    1. Annual update on global adherence to regulatory and supervisory standards on international cooperation and information exchange

  24. FocusIFRS - Francia - Noticias

    1. Règlement (UE) n°2015/29 du 17 décembre 2014
    2. Contribution de l'EFRAG à la revue du Forum consultatif des normes comptables (ASAF)
    3. Réponse de l'ANC au document de l’EFRAG « Taxes : que faudrait-il changer pour un traitement comptable différent en normes IFRS ? »

  25. GAA Accounting - Internacional - Noticias

    1. Global Succession Survey Unveils Accounting Firms Have Work To Do

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

    1. El GLENIF envió al IASB sus opiniones sobre el ED “Medición de las Inversiones Cotizadas en Subsidiarias, Negocios Conjuntos y Asociadas a Valor Razonable”
    2. El GLENIF envió al IASB sus opiniones sobre el ED “Reconocimiento de activos por impuestos diferidos por pérdidas no realizadas (Modificaciones propuestas a la NIC 12)”.

  27. Haut Conseil du Commissariat aux Comptes (H3C) - Francia - Noticias

    1. Bonne pratique professionnelle relative à l'appartenance à un réseau au sens de l'article 22 du code de déontologie

  28. IAS PLUS - Internacional - Noticias

    1. We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee
    2. We comment on the proposed amendments for measuring quoted investments in subsidiaries, joint ventures and associates at fair value
    3. We comment on the IASB discussion paper on rate regulation

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

    1. ISACA Launches New CSX Cybersecurity Legislation Watch Center
    2. As State of the Union Tackles Cybersecurity, New ISACA Survey Shows 86% See a Cybersecurity Skills Shortage
    3. ISACA: Eight Reasons to Address Security and Culture Shifts Earlier in DevOps

  30. Institut der Wirtschaftsprüfer in Deutschland e.V. - Alemania - Noticias

    1. IASB Exposure Draft 2014/4 "Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value – Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13" IDW Comment letter (Download)
    2. IPSASB Consultation Paper: The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities IDW Comment letter (Download)
    3. IIRC Papers Assurance on : An Introduction to the Discussion and An Exploration of the Issues IDW Comment letter (Download)

  31. Institute of Chartered Accountants in England and Wales - Reino Unido - Noticias

    1. Does Urbanisation matter?

  32. Institute of Chartered Accountants of Barbados - Barbados - Noticias

    1. Accountants’ Perceptions of Corporate Governance in Public Limited Companies in Barbados

  33. Institute of Chartered Accountants of Scotland - Reino Unido - Noticias

    1. Improvement seen in audit of banks' loan loss provisions
    2. Greater transparency for audit review findings
    3. Audit moves to the front of technology

  34. Institute of Internal Auditors (IIA) - Internacional - Noticias

    1. Blog: Internal Audit Credibility Springs From Objectivity
    2. New COSO Report Offers Guidance on Using Frameworks to Assess Cyber Risks
    3. Lessons Learned on the Audit Trail Takes Top Digital Award
    4. Blog: An Internal Audit Dilemma: When Management Goes Rogue
    5. IIA Provides Feedback on OECD Principles of Corporate Governance
    6. IIA Research Foundation Issues Report on Job Satisfaction for Internal Auditors

  35. Institute of Public Accountants (IPA) - Australia - Noticias

    1. IPA and IFA form the world's largest SME/SMP accounting group
    2. Tax (financial) advisers need appropriate education levels

  36. Institute of Social and Ethical AccountAbility - Internacional - Noticias

    1. AccountAbility releases a report on materiality: “Redefining Materiality II: Why It Matters, Who’s Involved and What it Means for Corporate Leaders and Boards”

  37. Instituto de Censores Jurados de Cuentas de España - España - Noticias

    1. El Instituto de Censores Jurados de Cuentas de España y el Consejo General de Economistas acreditarán conjuntamente a los Expertos Contables
    2. Los auditores advierten del elevado riesgo de que la nueva Ley de Auditoría vaya en dirección opuesta al resto de la UE
    3. Los auditores destacan la importancia de su labor como generadores de transparencia y no creen necesaria la limitación de los servicios fiscales

  38. Instituto de Contabilidad y Auditoria de Cuentas (ICAC) - España - Noticias

    1. Trámite de información pública de la Resolución del Instituto de Contabilidad y Auditoría de Cuentas por la que se establecen criterios para la determinación del coste de producción. 

  39. Instituto dos Auditores Independentes do Brasil - Brasil - Noticias

    1. Revista Transparência do Ibracon - edição 16 já está disponível no Portal
    2. Ibracon emite Comunicado Técnico contendo orientação aos Auditores Independentes
    3. CVM edita Deliberação que aprova Documento de Revisão de Pronunciamentos Técnicos nº 07 do CPC

  40. Instituto Mexicano de Contadores Públicos, A.C. (IMCP) - México - Noticias

    1. Reglas aplicables a la presentación del Dictamen Fiscal del ejercicio 2014 y el cumplimiento de obligaciones fiscales del Contador Público Inscrito
    2. Cifra de contribuyentes creció en 2014: IMCP
    3. Anticipan contadores mayor golpe fiscal
    4. IMCP propone estrategia para rescatar finanzas públicas
    5. 2014, año de menores utilidades de empresas por reforma fiscal: IMCP
    6. Norma de Revisión de Control de Calidad (NRCC)

  41. Instituto Nacional de Contadores Públicos de Colombia (INCP) - Colombia - Noticias

    1. Cambio a libros oficiales bajo NIIF (I)
    2. Modificaciones al CREE Ley 1739 de 2014
    3. ¡Reforma Aprobada! autoacusación como eximente de responsabilidad tributaria
    4. Este gobierno fue “capaz” de reconocer acuerdos anteriores
    5. ¡INAUDITO, INCREIBLE, ALERTA! reforma tributaria echa al piso las NIIF
    6. Registro de las diferencias entre las NIIF y las bases fiscales

  42. Instituto para la Integración de América Latina y el Caribe (INTAL) - Internacional - Noticias

    1. Carta Mensual No. 220 - Diciembre 2014

  43. International Accounting Standards Board (IASB) - Internacional - Noticias

    1. Issue 4 of the IASB Investor Update is now available
    2. January IASB meeting Agenda Papers have been posted
    3. December IFRS for SMEs Update published
    4. Proposed Interim Release 3 to the IFRS Taxonomy Published
    5. December IASB Update published

  44. International Federation of Accountants (IFAC) - Internacional - Noticias

    1. IAASB Proposes Changes for Reporting on Special Purpose Financial Statements
    2. IFAC Global SMP Survey Identifies Key Challenges Facing SMPs Globally
    3. IAASB Issues Final Standards to Improve Auditor's Report
    4. IESBA January 2015 Meeting Highlights
    5. IFAC Responds to Accounting Today Article on Mandatory Audit Rotation
    6. The IAASB Continues Focus on Audit Quality and Strengthening Public Confidence in Financial Reporting in Its New Strategy and Work Plan
    7. IAESB Finalizes Standard on Professional Competence of the Audit Engagement Partner

  45. International Finance Corporation (IFC) - Internacional - Noticias

    1. Story: Green Bonds Are Making Sustainable Investing Easier

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