Accounting Horizons March 2005 Issue
Behavioral Research in Accounting BRIA 2005
AASB Action Alert No. 82 - March 2005
Draft Exposure Draft "Financial Reporting of General Government Sectors by Governments"
Proposed Amendments to AASB 1023 General Insurance Contracts
Academy of Accounting Historians 2005 Research Conference jointly sponsored with The Accounting Hall of Fame October 6, 2005 through October 8, 2005 Columbus Ohio USA Program
11th World Congress: Nantes, France Call for papers
The 2005 Accounting Hall of Fame Conference October 2005 Columbus, Ohio Call for Papers
Accounting History Doctoral Colloquium The fourth Accounting History International Conference Braga, Portugal Wednesday, 7 September 2005, 10.00 am – 6.00 pm Call for Papers
IAAER / KPMG Project IAAER (International Association for Accounting Education and Research), in cooperation with the KPMG and University of Illinois Business Measurement Research Program, is sponsoring a program to encourage academic research that will inform the IASB's decision process for its project on Reporting Financial Performance. Attached is the call for proposals for the project. Call for Proposals
Eleventh Accounting and Management History Conference Bordeaux Thursday 17th and Friday 18th March 2005 Program
Push for greater EU accounting transparency
Accountancy Age and Deloitte in High Court
KPMG shines in employer stakes
Leasing liability problems likely to grow
New name rules allow closer auditor links
ICAS backs independence of IASC and the IASB
Big Four competition threat lifted
MCG sees best figures for a decade
IFRS update - a management briefing
Firms go 'dark' as compliance costs rise
Survey- 30% of execs. were asked to compromise their integrity
Economists see US economy motoring in 2005; rate hikes loom
SAIGA CRITICAL OF DRAFT AUDITING PROFESSION BILL
ICAS URGES ASB TO IMPROVE STRUCTURE OF OFR
AUDIT QUALITY FORUM REPORTS PROGRESS
REVISED SORP 2005 ON ACCOUNTING FOR CHARITIES ISSUED
RECORD RESULTS FOR PAAB'S AUDITING EXAMINATION
CORPORATE GOVERNANCE- ONE SIZE DOES NOT FIT ALL
SCOTTISH INSTITUTE BACKS INDEPENDENCE OF IASCF & IASB
EXPLORING CHANGES TO US GAAP FOR PRIVATE COMPANIES
SOX 302 AND 404 DELAYED FOR CERTAIN ISSUERS
ICAEW KICK-STARTS SOFTWARE RIVALS' CO-OPERATION
GERMAN ACCOUNTING STANDARD ON MANAGEMENT REPORTING OFFICIALLY RELEASED
FRSSE SHOULD RETAIN SMALL GROUP ACCOUNTS OPTION
CIVIL LIABILITY FOR CONTINUOUS DISCLOSURE IS PENDING
EVALUATING INTERNAL CONTROL OVER FINANCIAL REPORTING - COMING TO CANADA
CIMA, CIPFA AND ICAEW ANNOUNCE DETAILS OF CONSOLIDATION
PROPOSED OPTION EXPENSING RULES
MAKING SENSE OF INTERNAL CONTROLS OVER FINANCIAL REPORTING
INDEPENDENT COMMISSION ON GOOD GOVERANCE IN PUBLIC SERVICES RELEASES NEW STANDARD
US REPORTING FOR NON-US COMPANIES
ADVANCING SUSTAINABILITY ACCOUNTING AND REPORTING IN PUBLIC SERVICES
Señales básica de manipulación contable en el proceso de fracaso
La auditoría interna y el riesgo operativo. Estudio en las cajas de ahorros
NEW- AICPA Issues Report - Understanding Social Security Reform - The Issues and Alternatives
AICPA Task Force Recommends Exploring Changes to GAAP for Private Companies
AICPA Launches Enhanced Web Site for Employee Benefit Plan Audit Quality Center
The CPA Letter - March 2005
HOW THE AICPA HELPS MEMBERS SERVE SMALL BUSINESS
TRUST SERVICES- A BETTER WAY TO EVALUATE I.T. CONTROLS
XBRL AND DATA STANDARDIZATION- TRANSFORMING THE WAY CPAs WORK
Ethics education for students.
El índice de Precios del Productor - IPP - presentó en febrero de 2005 una variación mensual de 0.8%, con lo cual su variación en lo corrido del año fue de 1.3% y en los últimos doce meses se situó en 4.3%. Con respecto al mismo mes del año anterior, las variaciones mensual, año corrido y anual fueron inferiores en 0.1, 0.3 y 0.7 puntos porcentuales, respectivamente Cuadro 1 Cuadro 2 cuadro 3 4 parte I 4 parte II cuadro 5 Gráficos
ENCUESTA DE EXPECTATIVAS DE INFLACIÓN Y TASAS DE CAMBIO Bancos y Sociedades comisionistas de Bolsa Feb
ROSC - Ecuador
Infraestructura para la integración
The role of the natural rate of interest in monetary policy Read
The BIS Quarterly Review March 2005 - International Banking and Financial Market Developments. Read
"How central banks manage their finances" by Robert D Sleeper. Read
Alan Greenspan: The tax system - Testimony by Mr Alan Greenspan, Chairman of the Board of Governors of the US Federal Reserve System, before the President's Advisory Panel on Federal Tax Reform, Washington, DC, 3 March 2005. Read PDF
Caleb M Fundanga: Supervision of non-bank financial institutions -Speech by Dr Caleb M Fundanga, Governor of the Bank of Zambia, at the opening ceremony of a MEFMI/ACBF/IMF - East Afritac Regional Workshop on "Supervision of non-bank financial institutions", Lusaka, 14 February 2005. Read PDF
Toshihiko Fukui: Toward sustainable economic recovery -Speech by Mr Toshihiko Fukui, Governor of the Bank of Japan, to the Naigai Josei Chousa Kai (Research Institute of Japan), Tokyo, 28 February 2005. Read PDF
Yves Mersch: The evolution of the European model of integration -Speech by Mr Yves Mersch, Governor of the Central Bank of Luxembourg, at the AMCHAM (American Chamber of Commerce) Financial Services Committee's Networking, Luxembourg, 15 February 2005. Read PDF
Caleb M Fundanga: International financial reporting standards for banks and other financial institutions -Speech by Dr Caleb M Fundanga, Governor of the Bank of Zambia, at the official opening of a workshop on "International financial reporting standards for banks and other financial institutions", organised by the Bank of Zambia in conjunction with the Zambia Institute of Chartered Accountants, Lusaka, 17 February 2005. Read PDF
Pierluigi Ciocca: "Basel 2" and "IAS" - more competition, less risk -Speech by Mr Pierluigi Ciocca, Deputy Director General of the Bank of Italy, at the 8th ABI Convention "Implementing Basel 2 and IAS: Tendencies, Problems, Solutions", Rome, 29 November 2004. Read PDF
Luca Pacioli - Um mestre do Renascimento
Manual de Procedimentos Contábeis para Fundações e Entidades de Interesse Social - 2ª Edição
2005/001020 NBCT 2.8 Formalidades Escrituração Contábil Forma Eletrônica2005/001019 Cadastro Nacional Auditores Independentes CNAI CFC
2005/001018 NBC P 5 Norma Exame Qualificação Técnica Registro CNAI CFCExchangeable Securities Issued by Subsidiaries of Income Trusts
Subsequent Events (Comments requested by May 31, 2005) Full Text
AcSB March 2, 2005 Decision Summary
Discussions on proposed CMA/CA merger in Canada halted
EIC Decision Summary, February 17, 2005
Applying the Conditions in CICA 3475.27 in Determining Whether to Report Discontinued Operations
AASB February 8, 2005 Decision Summary
Accounting Bases Used in Canadian Government Budgeting
(NIF B-1) Norma de Información Financiera B-1 "Cambios contables "
PDF The Future of International Financial Reporting Standards Sir David Tweedie IASB ChairmanPPT Normas Internacionales de Contabilidad en Brasil Alcedino Gomez Barbosa
PDF Desarrollo de Normas Contables Globales para Pymes Jaime A. Hernandez V.PPT El Marco Conceptual, Soporte de las Normas Internacionales Jorge Tua Pereda, Catedrático de Economía Financiera y Contabilidad de la Universidad Autónoma de Madrid
PDF Visión de la AIC en la Convergencia con la Normatividad Internacional Dr. Leonardo Rodríguez, Presidente Asociación Interamericana de ContabilidadPDF Los Nuevos Conceptos de Valuación Valor Razonable C.P.C. Felipe Pérez Cervantes
Commission's response to changes proposed to the Constitution of the International Accounting Standards Committee Foundation (IASCF)
Apreciaciones del Contralor General sobre la Carta Circular 63 de la Contaduría
Política y estado de los procesos liquidatorios de la entidades financieras públicas
Evaluación de la gestión pública. Programa por el buen uso de los recursos públicos
Índice de Precios al Consumidor
Muestra Mensual de Comercio al por Menor
Importaciones y Balanza Comercial
IASC Foundation Constitutional Review: Proposals for change
Draft on negative endorsement on IFRIC 3 Emission Rights
Final FASB Staff Position (FSP)
New—FSP EITF 85-24-1—Posted: March 11, 2005
New—FSP FIN 46(R)-5—Posted: March 3, 2005
Proposed FASB Staff Positions (FSPs)
New—Proposed FSP APB 18-a—Posted: March 11, 2005 (Comment Deadline: April 25, 2005)
New—Proposed FSP FAS 143-a—Posted: March 7, 2005 (Comment Deadline: April 21, 2005)
New—Proposed FSP FAS 131-a—Posted: March 3, 2005 (Comment Deadline: April 18, 2005)
FEE has submitted its comments on the IASCF consultation paper on the Review of the Constitution of November 2004. The review addresses the accountability of the IASB and IASCF.Comment Letter
Proposal to Amend the Fourth and Seventh Directives Feb 2005 FEE's reaction to the European Commission proposal to amend the Fourth and Seventh Directives in relation to board responsibilities, related parties, SPEs and corporate governance statement. The profession welcomes the initiative to modernise company law and to enhance corporate governance. Comment LSurvey- CFOs Predict 13% Increase In Capital Spending
FEI Summarize 2005’s Top Financial Reporting Issues
IASB Seeks Comment on Relationships with Standard-Setters
SEC Extends 404 Deadline For Small And Foreign Companies
UITF Abstract Published on Revenue Recognition and Service Contracts
FRC Publishes its Proposals for its Levy on Companies for 2005/06
APB ISSUES EXPOSURE DRAFTS OF TWO STATEMENTS OF INVESTMENT CIRCULAR REPORTING STANDARDS (SIRs)
IFRIC Issues Proposals on Service Concession Arrangements
POBA recommends strengthening of independent arbitration for accountancy disputes
The Financial Stability Forum held its Thirteenth FSF Meeting in Tokyo (11 March 2005).
FSF Press Release on New Process to Promote Further Improvements in Offshore Financial Centres (OFCs) (11 March 2005).
Financial Management: Effective Internal Control Is Key to Accountability GAO-05-321T, February 16, 2005
Information Resource Management Internal Control Issues GAO-05-288R, March 10, 2005
10 March 2005: IAIS announces formation of new Insurance Contracts Subcommittee. Read
15 February 2005: Joint Forum releases outsourcing guidance for financial services. Read To access report click here
28 Feb 2005 Edition of Accounting Roundup
Sarbanes-Oxley Section 404- Compliance Challenges for Foreign Private Issuers
Discussion Paper Adoption of IFRSs Prudential Approach- I Fair Value and Other Issues
IFRS in your Pocket 2005 in Spanish- Guía Rápida IFRS
The Practical Implications of SEC Regulation Outside the United States
Deloitte's Letter to the Trustees of the IASC Foundation
The IASB and the Accounting Standards Board of Japan hold initial meeting
IFRIC publishes proposed guidance on accounting for service concession arrangements
The IASB and accounting standard-setting bodies around the world are seeking comments
The February 2005 issue of IASB Update is available here
Normas Internacionales de Información Financiera adoptadas por la U.E. (Texto
Consolidado)
Armonización Contable
Contabilidad Simplificada
A comprehensive position paper issued by the European Confederation of Institutes of Internal Auditing highlights how the professional practice of internal auditing can contribute to good corporate governance and effective risk management practices in European-based organizations. Download Internal Auditing in Europe.
The latest issue of The IIA Research Foundation Report highlights research on Sarbanes-Oxley’s impact on internal auditing practice, upcoming research funded by the Bill Bishop Memorial Fund, and other activities of The Foundation. Download the March issue.
Were Bid-Ask Spreads in the FX Market Excessive During the Asian Crisis?
Did the Basel Accord cause a Credit Slowdown in Latin America?
Monetary and Exchange Rate Dynamics During Disinflation- An Empirical Analysis
A Simultaneous Equation Model for World Crude Oil and Natural Gas Markets
The Rise of U.S. Antidumping Activity in Historical Perspective
Inequality, Poverty, and Growth- Cross-Country Evidence
Revenue Forecasting--How is it done- Results from a Survey of Low-Income Countries
Reforming the Stability and Growth Pact
Stabilization and Reform in Latin America
"Rules of Thumb" for Sovereign Debt Crises
Exits from Heavily Managed Exchange Rate Regimes
Carta mensual - enero 2005
Principios para las mejores prácticas de auditoría de las instituciones internacionales
IOSCO Action Plan To Strengthen Capital Markets Against Financial Fraud March 2005 - IOSCO Press Release - View this document in pdf format
New Book From IT Governance Institute Offers Road Map of Information Security Standards
Information Security Harmonisation- Classification of Global Guidance Now Available
IT Security and Control Guidance Featured at COBIT User Convention in Brussels
Tax wedges on employee earnings rose slightly in OECD countries in 2004
Society at a Glance indicators spotlight social policy challenges in OECD countries
OECD urges action on widening economic performance gaps in developed countries
18/02/2005 Ieri la Consob ha pubblicato il documento di consultazione "Principi contabili internazionali: rendicontazioni periodiche, prospetti di sollecitazione/quotazione, definizione della nozione di parti correlate". Le osservazioni al documento dovranno pervenire entro i... >> Dettaglio
24/02/2005 Si pubblicano alcune osservazioni ricevute in merito alla bozza di "Guida operativa per la transizione ai principi contabili internazionali IAS/IFRS". Si trovano alla: sezione: I documenti categoria: Bozze e commenti subcategoria: Commenti alla Guida operativa >> Dettaglio
28/02/2005 Il Consiglio dei Ministri ha approvato un decreto legislativo che consentirà l’applicazione dei principi contabili internazionali sanciti dalla Comunità europea alle società che emettono strumenti finanziari ammessi alla negoziazione in mercati regolamentati di qualsias... >> Dettaglio
01/03/2005 In data odierna si pubblica la bozza per commenti "Appendice di aggiornamento al Principio contabile OIC 1" Il documento è relativo alle correzioni apportate alla disciplina del bilancio dal decreto correttivo 28 dicembre 2004 n.310, recante integrazioni e correzio... >> Dettaglio
04/03/2005 Ieri l'International Financial Reporting Interpretations Committee (IFRIC) ha pubblicato tre "Draft Interpretations": D12 Service Concession Arrangements - Determining the Accounting Model D13 Service Concession Arrangements - the Financial Asset Model D14 Servic... >> Dettaglio
09/03/2005 Lo IASB ha pubblicato i testi coordinati in italiano dei principi contabili internazionali. Sono disponibili per gli utenti registrati sul suo sito "https://www.iasb.org". >> Dettaglio
The WTO after 10 years: the lessons learned and the challenges ahead
IFRS news Marzo 2005
Financial Reporting News, March 3, 2005
Financial Reporting Release, February 2005
Resolución 533-001097 por la cual establece la tarifa de la contribución a cobrar a las sociedades sometidas a la vigilancia de la Superintendencia de Sociedades, correspondiente al año 2005.
CIRCULAR EXTERNA 004 DE 2005/03/09 : por la cual se imparte instrucciones sobre Crédito Mercantil Formado.
'Encouragement of a Great Example'- CPAs on Boards
Auditor Changes and Restatements
Company-Owned Life Insurance in Business Combinations and Goodwill Testing
Internal Controls and the ISA Program
The Importance of Educators and Coursework in Choosing an Accounting Career