AASB Media Release "Revised Accounting Standard on Employee Benefits AASB 119 Employee Benefits"
ACCOUNTING STANDARD AASB 119 December 2004 Employee Benefits
ACCOUNTING STANDARD AASB 2004-1 December 2004 Amendments to Australian Accounting Standards
ACCOUNTING STANDARD AASB 2004-2 December 2004 Amendments to Australian Accounting Standards
ACCOUNTING STANDARD AASB 2004-3 December 2004 Amendments to Australian Accounting Standards
Accountants lead recruitment recovery
Andersen conviction up for review
Waking up to International Accounting Standards
Public sector urged to speed up IFRS adoption
EU pushes for spring audit deal
APB launches search for assurance alternative
Appeal of flexibile working grows for accountants
Big Four coordinate relief efforts
Internal Control Over Financial Reporting- An Investor Resource
Perspectives on Internal Control Reporting- A Resource for Market Participants
ATO ACCOUNTANT CONCESSIONS COME UP SHORT ON PRIVILEGE
CONSOLIDATION CONCEPT APPROVED BUT DETAILED PROPOSALS DELAYED
ASIC ISSUES FINAL VERSIONS OF CLERP 9 POLICIES
MASB MOVE CLOSER OT CONVERGENCE WITH THEIR PLANNED RENAMING OF MASB STANDARDS
CANADA'S CGAS INTRODUCE ADVANCES IN ACCOUNTING EDUCATION
ED 44 Share-based Payment (MASB)
ED 45 Financial Instruments- Disclosure and Presentation (MASB)
ED 35 (revised) Financial Instruments- Recognition and Measurement (MASB)
BANKS SCRUTINIZE THEIR ACCOUNTING
CBCA TO PERMIT THE SOLE USE OF UNITED STATES GAAP AND GAAS BY SEC REGISTERED CORPORATIONS
ACCOUNTING PROFESSION LAUNCH PROFESSIONAL STATEMENT ON INDEPENDENCE
EU IDENTIFIES TOP PERFORMERS IN INDUSTRIAL R&D
DERIVATIVES DISCLOSURE MISSES MARK
Lecturas sobre Intangibles y Capital Intelectual
Salvador Carmona, Mahmoud Ezzamel and Fernando Gutiérrez: Accounting History Research: Traditional and New Accounting History PerspectivesAICPA Launches Online Resource for Financial Planners and Consumers
Information Security top Tech Issue for 2005, According to Annual AICPA Survey
AICPA Issues Statement of Position on Accounting for Real Estate Time-Sharing Transactions
WHAT CPAs NEED TO KNOW ABOUT SEPARATELY MANAGED ACCOUNTS
AICPA launches community Web site for business valuation and forensic & litigation services.
Proposed Statement on Auditing Standards — Audit Documentation
Accounting by Insurance Enterprises for Deferred Acquisition Costs on Internal Replacements
Comercio intra-ALADI alcanza máximo histórico en el 2004
APB ISSUES ISAs (UK AND IRELAND)
APB COMPLETES ETHICAL STANDARDS FOR AUDITORS
PUBLICATION OF THE EXPOSURE DRAFT OF THE ACCOUNTING STANDARD FOR STOCK OPTIONS
Evolución de la balanza de pagos de Colombia enero - septiembre de 2004.
El nuevo rostro de los sistemas bancarios
Excepcional fue el año económico para América Latina y el Caribe
Working Papers: Stress-testing financial systems: an overview of current methodologies Read
Niklaus Blattner: A look behind the scenes of system oversight
Jean-Claude Trichet: A stability-oriented monetary policy as a necessary condition for long term growth
Susan Schmidt Bies: It’s not just about the models - recognising the importance of qualitative factors in an effective risk-management process
Indicadores económicos de la Comunidad Andina 2000-2004
CAPA Meetings in Colombo, November 2004
Gobernabilidad e integración financiera- Ámbito global y regional
Documento Informativo del Balance preliminar de las economías de América Latina y el Caribe 2004
Accounting Implications of the Monsanto Decision
FYI Newsletter Special Edition 2004
Comentarios a la NIF A-1 Ref. No. 001-04
Comentarios a la NIF A-2 Ref. No. 002-04
Comentarios a la NIF A-4 Ref. No. 005-04
Comentarios a la NIF A-5 Ref. No. 006-04
Comentarios a la NIF A-9 Ref. No. 010-04
Avis n ° 2004-G du 16 décembre 2004 du comité d'urgence relatif au traitement comptable des primes émises par les organismes d’assurance - Note de présentation
Communiqué du Conseil national de la comptabilité du 21 décembre 2004 relative aux Plans d’épargne entreprise (PEE)
DECISIÓN No 2241/2004/CE DEL PARLAMENTO EUROPEO Y DEL CONSEJO de 15 de diciembre de 2004 relativa a un marco comunitario único para la transparencia de las cualificaciones y competencias (Europass)
IFRSs, SICs and IFRICs adopted by the Commission
Status of the adoption process of standards in the EU
DIRECTIVE 2004/109/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC
Ley 922 por medio de la cual se prorroga la vigencia de la Ley 550 de diciembre 30 de 1999.
Ley 921 por la cual se decreta el Presupuesto de rentas y recursos de capital y Ley de apropiaciones para la vigencia fiscal del 1° de enero al 31 de diciembre de 2005.Ley 920 por la cual se autoriza a las cajas de compensación familiar adelantar actividad financiera y se dictan otras
Carta Circular 59 Procedimientos para el cierre contable de la vigencia 2004.
Carta Circular 60 Información contable de recursos públicos administrados por entidades privadas.Resolución 503 por medio de la cual se modifica el Plan General de Contabilidad Pública, PGCP,
Corte Constitucional ratifica control fiscal a la Auditoría
Indice de Costos de la Construcción Pesada
Índice de Precios de Edificaciones Nuevas - IPEN
Índice de Costos de la Educación Superior Privada
Indice de Costos de la Construcción de Vivienda
Grandes Almacenes e Hipermercados y Comercio de Vehículos
Muestra Mensual de Comercio al por Menor
Producto Interno Bruto - Oferta y demanda
Importaciones y Balanza Comercial
Indice de Precios al Consumidor
3322 14 de diciembre de 2004 Propuesta para modificar el actual régimen de inversión extranjera contenido en el decreto 2080 de 2000.
IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments
IFRIC 4 Determining whether an Arrangement contains a Lease
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
Adoption of IFRIC amendment to SIC-12 Consolidation-Special Purpose Entities
CESR CONCEPT PAPER ON EQUIVALENCE OF CERTAIN THIRD COUNTRY GAAP AND ON DESCRIPTION OF CERTAIN THIRD COUNTRIES MECHANISMS OF ENFORCEMENT OF FINANCIAL INFORMATION
Adoption of Amendments to IAS 19 Employee Benefits: Actuarial Gains and Losses, Group Plans and Disclosures.
Adoption of IFRIC 4 Determining whether an Arrangement contains a Lease
Adoption of IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IFRIC Draft interpretation D10 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment
IFRIC Draft Interpretation 11 Changes in Contributions to Employee Share Purchase Plans
Proyecto 1615 - Nota Paquete Antievasión
December 28, 2004 - FASAB Publishes SFFAS 27: Identifying and Reporting Earmarked Funds
December 16, 2004—FASB Issues Final Statement on Accounting for Share-Based Payment
December 16, 2004—FASB Issues Accounting Standard That Improves the Accounting for Nonmonetary Asset Exchanges as Part of Convergence Effort with IASB
December 16, 2004—FASB Issues Accounting Standard to Improve the Accounting and Reporting of Real Estate Time-Sharing Transactions
FEE POSITION ON THE PROPOSED AUDIT DIRECTIVE
FEE SEMINAR “THE NEW ERA FOR AUDITING”
FEI CEO’s Top Ten Financial Reporting Issues For 2005
Update- Joint Framework For Evaluating Internal Control Deficiencies
CFOs Expect Jump In Capital And Technology Spending
Senate Hearing Focuses on Sarbanes-Oxley's Competitive Impact
Fraud- The Role Of The Audit Committee, By Deloitte
FIN 46 Adds Billions To Bank Balance Sheets, By PwC
December 30, 2004—GASB Clarifies Reporting Of Net Assets
December 30, 2004—Governmental Accounting Standards Board Issues Technical Bulletin to Clarify Accounting for Employers’ Contributions to Cost-Sharing Pension and OPEB Plans
Decreto 4365 por el cual se liquida el Presupuesto General de la Nación para la vigencia fiscal de 2005, se detallan las apropiaciones y se clasifican y definen los gastos.
Decreto 4390 por el cual se establece el Incentivo a la Cobertura Cambiaria.Decreto 4124 por el cual se reglamenta el Sistema Nacional de Archivos, y se dictan otras disposiciones relativas a los Archivos Privados.
Decreto 4210 Decreto por el cual se modifica el Régimen General de Inversiones de Capital del exterior en Colombia y de capital colombiano en el exterior.Decreto 4161 por el cual se fija la remuneración de los empleados públicos pertenecientes a las Empresas Industriales y Comerciales del Estado y a las Sociedades de Economía Mixta directas e indirectas del orden nacional sometidas al régimen de dichas empresas y se dictan otras disposiciones en materia salarial.
Code de déontologie – Version amendée par le Haut Conseil du commissariat aux comptes.
IAIS issues first global reinsurance market report
PCAOB List of Registered Firms
50 Most Influential Figures in the Accounting Profession (véase página 15 y siguientes)
Chronology of the IASC and IASB
Deloitte Global Offerings Services Newsletter
The December 2004 issue of IASB Update is available here.
IASB issues limited amendments to IAS 39 on transition and initial recognition
Draft Interpretation D11 Changes in Contributions to Employee Share Purchase Plans
IFRIC issues guidance on accounting for interests in decommissioning funds
IASB issues amendments to pension cost standard
IFRIC publishes proposed guidance on changes in contributions to employee share purchase plans
New Zealand Equivalents to International Financial Reporting Standards
Proposed Differential Reporting Framework for NZ IFRS
IAASB Withdraws IT-Related International Auditing Practice Statements (IAPSs)
New International Public Sector Accounting Standard Guides Governmental Bodies on Recognizing Losses
IFAC Guidance Focuses on Ensuring Quality and Capability of New Entrants to the Profession
Institutions and the External Capital Structure of Countries
Managing Confidence in Emerging Market Bank Runs
Technology Shocks and Aggregate Fluctuations- How Well Does the RBC Model Fit Postwar U.S. Data?
Institutional Quality and International Trade
Can The Private Annuity Market Provide Secure Retirement Income?
Central Bank Governance- A Survey of Boards and Management
Carta Mensual número 100, noviembre de 2004
IT Governance Institute Introduces New Cobit Curriculum for Business and IT Instructors
COBIT User Convention in South Africa to Examine the Role of IT Governance and the CIO
IT Governance Institute Quoted in Wall Street Journal
North America CACS Preliminary Brochure
ISAR Update, Newsletter, No. 5, 2004
Details released of 18-month ISO 14001-2004 transition plan
IOSCO Releases Code Of Conduct Fundamentals For Credit Rating Agencies
Resolución 229 por medio de la cual se dictan disposiciones sobre el ejercicio de las funciones de inspección y vigilancia atribuidas a la Junta Central de Contadores.
OECD Releases New GDP Comparisons Based on 2002 Purchasing Power Parities
OECD Countries Spend More on Research and Development, Face New Challenges
OECD invites comment on draft guidelines for governance of state-owned enterprises
03/01/2005 È stato pubblicato in Gazzetta Ufficiale L 394 dell'Unione europea del 31 dicembre 2004 il Regolamento (CE) n. 2238/2004 della Commissione del 29 dicembre 2004, che adotta i tredici principi contabili internazionali rivisti. Si allega il documento. >> Dettaglio
03/01/2005 È stato pubblicato in Gazzetta Ufficiale L 393 dell'Unione europea del 31 dicembre 2004 il Regolamento (CE) n. 2237/2004 della Commissione del 29 dicembre 2004, che adotta lo IAS 32 rivisto e l'IFRIC 1. Si allega il documento. >> Dettaglio
03/01/2005 È stato pubblicato in Gazzetta Ufficiale L 392 dell'Unione europea del 31 dicembre 2004 il Regolamento (CE) n. 2236/2004 della Commissione del 29 dicembre 2004, che adotta gli IFRS 3, 4 e 5 e gli IAS rivisti 36 e 38. Si allega il documento. >> Dettaglio
2005-01 OMB Strengthens Agency Requirements on Internal Control; Revises Circular No. A-123 (January 6, 2005)
IFRS news enero 2005
2004-174 Dec. 16, 2004 SEC Establishes Advisory Committee to Examine Impact of Sarbanes-Oxley Act on Smaller Public Companies
Circular Externa 052 (Diciembre 30) Modifica el Capítulo II de la Circular Externa 100 de 1995 relacionado con el Sistema de Administración de Riesgo Crediticio - SARC. Anexos. Guía Informativa.
220-66936 2004/12/22 Bogotá De la revisoría fiscal en conjuntos residenciales
220-62618 2004/11/29 Bogotá Revisor Fiscal, órgano facultado para designarlo e inscripción del nombramiento en el registro mercantil.
220-52620 2004/11/29 Bogotá No existe excepción legal que exima a las sociedades de cumplir el Código de Comercio y las normas contables previstas en el Decreto 2649 de 1993.
Circular Externa 0011 Requerimiento de información básica y financiera de las instituciones prestadoras de servicios de salud de naturaleza privada.
Circular Externa 0012 Información financiera complementaria relacionada con presupuesto, facturación, deudores y acreedores que debe ser reportada directamente a la Superintendencia Nacional de Salud por las Empresas Sociales del Estado y Hospitales Públicos.Transparency as a Means to Serving the Public
Sarbanes-Oxley Creates a New Beginning for Accountants
Corporate Fraud Handbook- Prevention and Detection
The Evolution of U.S. GAAP- The Political Forces Behind Professional Standards
Compensation Plans and the New Stock Option Accounting Rules
Foundations in Auditing and Digital Evidence
Audit Firm Rotation and Audit Quality
High School Students' Perceptions of Accounting