The Definition of "Contribution by Owners"
Deloitte earns over £300k from EDS reports
Shareholders powerless on liability
Smaller accounting firms reap the benefits of new mandates
Small accounting firms shop for safe companies
NASBA proposes changes to 150-hour content
ENVIRONMENTAL ACCOUNTING FRAUD
2004 - RECORD YEAR FOR ICAI STUDENT INTAKE
TRANS-TASMAN APPOINTMENTS TO HELP WIN INTERNATIONAL INFLUENCE
ICAS MEMBERSHIP REACHES 16,000
SARBANES-OXLEY COMPLIANCE COSTS EXCEED ESTIMATES
DELOITTES WELCOMES PROPOSALS ON CHANGES TO UK AUDITOR LIABILITY
ICAEW WELCOMES COMPANY LAW WHITE PAPER
ICAI WARNS AGAINST OVER POLITICISATION OF INTERNATIONAL ACCOUNTING STANDARDS
AASB ISSUES EXPOSURE DRAFT ON QUALITY CONTROL
COMPLIANCE STATEMENT REMAINS SOURCE OF CONCERN SAYS ICAI FOLLOWING CA SURVEY
LISTED COMPANIES REPORT HIGH IMPACT AREAS OF IFRS
Dirección del Conocimiento en las Organizaciones
AICPA Launches New Online Resource for Information Technology Community
AICPA Responds to Recent H & R Block Ads
AICPA Calls for E-Filing Delay
PROGRAMMATIC FISCAL AND INSTITUTIONAL STRUCTURAL ADJUSTMENT LOAN III
A model on knowledge and endogenous growth Vol. 1 of 1 (English)
Legal effectiveness and external capital - the role of foreign debt Vol. 1 of 1 (English)
The co-movement between cotton and polyester prices Vol. 1 of 1 (English)
Colombia - Regulatory Reform Technical Assistance Loan Project Vol. 1 of 1 (English)
Como suavizar la transición al libre comercio
Abogan a favor de un matrimonio entre América Latina y Japón
Remesas a América Latina y el Caribe superan US$ 45.000 millones en 2004
Jean-Pierre Roth: Are we still on the growth track? Read PDF
Joseph Yam: Can the euro be a benchmark for Asian monetary co-operation? Read PDF
Sir K Dwight Venner: Evolution of global governance and its critical offshoot corporate governance Read PDF
Zdenik Tuma: The interrelationship between monetary policy, price stability and financial stability Read PDF
Alan Greenspan: Empowering communities, attracting development capital and creating opportunities Read PDF
Lars Heikensten: Introduction on monetary policy Read PDF
Svein Gjedrem: The economic outlook and monetary policy Read PDF
Tom K Alweendo: Crime and money laundering - the challenges Read PDF
V Leeladhar: Managing talent in banks - a few thoughts Read PDF
Jaime Caruana: Basel II - a review of ongoing work Read PDF
Rachel Lomax: Inflation targeting in practice - models, forecasts and hunches Read PDF
V Leeladhar: Basel II Accord and its implications Read PDF
Susan Schmidt Bies: Bank Secrecy Act and capital compliance issues Read PDF
Credit Risk Transfer. Read
Triennial Central Bank Survey of Foreign Exchange and Derivatives Market Activity 2004. Read
Measuring default risk premia from default swap rates and EDFs Read
Dan libre acceso al acervo documental de la CAN para garantizar derecho ciudadano a la información
CEPAL lanza base de datos sobre estadísticas e indicadores de medio ambiente
Aumenta un 44% inversión extranjera directa en América Latina y el Caribe en 2004
CFC lança Guia de Orientação on-line sobre o CNAI
Accounting for Pre-existing Relationships Between the Parties of a Business Combination
Mining Assets — Impairment and Business Combinations
Proyecto de Ley 296 de 2005 Cámara. por la cual se dictan normas para la normalización de la cartera pública y se dictan otras disposiciones
SENTENCIA NÚMERO 1418, 07 DICIEMBRE 2004, SALA: CONTENCIOSO ADMINISTRATIVO,
SECCIÓN: CUARTA, PONENTE: MARÍA INÉS ORTIZ BARBOSA, PRESENTACIÓN
DE LOS LIBROS DE CONTABILIDAD. DE ACUERDO CON LO SEÑALADO EN EL ARTÍCULO 781B
DEL ESTATUTO TRIBUTARIO, LA NO PRESENTACIÓN DE LOS LIBROS DE CONTABILIDAD ES UN
INDICIO GRAVE EN CONTRA DEL CONTRIBUYENTE. LA OMISIÓN SE JUSTIFICA, SI HAY
FUERZA MAYOR O CASO FORTUITO.
Controllo contabile, le procedure scelte dai revisori applicando i nuovi principi
Circolare n. 6, Norme di comportamento del Collegio Sindacale- Controllo Contabile
L’Albo Unico è legge - Il testo pubblicato in Gazzetta Ufficiale
Indice de Costos de la Construcción Pesada
Balance macroeconómico 2004 perspectivas para 2005
The English version of Draft Accounting Interpretation No. 2 E-AIC 2 Current/ Non current distinction in accordance with IAS 1 Presentation of Financial Statements is now available freely.
GASB agrees with the negative advice to the European Commission on adopting IFRIC 3 Emission Rights. The comment letter is now available.
IFRIC Draft interpretations on Service Concessions Arrangements
Proposed amendments to IAS 39 - The Fair Value Option
February/March 2005 - FASAB Newsletter #90
Action Alert Board Actions and Upcoming Projects Notice of Meeting and Announcements of Board Actions and Forthcoming Meetings Current Issue
FASB To Clarify FAS 123(R), As It Relates To EITF 00-19
Fast-Growth Private Companies Innovate
FEI Survey- Section 404 Costs Exceed Estimates
Value Killers- Strategies For Mitigating Risk, By Deloitte
POBA announces the scope of the AIU’s work for 2005/6
ASB Publishes FRED 35 'Corresponding Amounts'
The Role of the ASB- ASB Invites Comments on its Policy Statement
Information Security: Securities and Exchange Commission Needs to Address Weak Controls over Financial and Sensitive Data GAO-05-262
March 25, 2005—Governmental Accounting Standards Board Issues Preliminary Views on Issues Related to Accounting and Financial Reporting for Pollution Remediation Obligations
18 March 2005: Joint Forum issues final report on credit risk transfer. Read To access report click here
18 March 2005: IAIS to develop supervisory guidance on finite risk reinsurance. Read
In a news story dated 6 January 2005 we reported that Financial Executives International had published a list of the top 10 financial reporting challenges for 2005
First-time Adoption- A Guide to IFRS 1
The March 2005 issue of IASB Update is available here
Fair value option - staff paper on effective date and transition
New EC Commissioner Underlines the Importance of Effective Antitrust Reform at IBA and EC Conference
1 60/DICIEMBRE 2004 Fusiones y escisiones
2 60/DICIEMBRE 2004 Impuesto sobre sociedades NV.16ª. Resolución del ICAC de 9 de octubre de 1997 y Resolución de 15 de marzo de 2002.
3 60/DICIEMBRE 2004 Subvenciones de capital NV. 20ª
4 60/DICIEMBRE 2004 Normas Internacionales de Información Financiera (NIC-NIIF)
IFAC Board Strengthens Standard-Setting and Support for Developing Nations
Information Technology Controls, the first in a series of Global Technology Audit Guides (GTAG) produced by The IIA, is available electronically. Written primarily for chief internal audit executives and audit supervisors, the guide covers technology topics, including security, control assurance, and risk management. Download the guide (PDF, 2MB). Read more about the GTAG series.
Internal and external auditing: two distinct professions Misconceptions about internal and external auditing are commonplace. The most recent issue of Tone at the Top helps to set the record straight. Download the issue. View previous issues.
IMA Names Three to COSO Small Business Task Force; IMA members will help COSO and the SEC provide guidance regarding internal controls to small public companies Press Release
IMA to Rebalance Accountancy Profession in the United States and Abroad Press Release
Government Debt- A Key Role in Financial Intermediation
On Cyclicality in the Current and Financial Accounts- Evidence from Nine Industrial Countries
How Should Subnational Government Borrowing Be Regulated? Some Cross-Country Empirical Evidence
Why Do Some Countries Manage to Extract Growth from Foreign Aid-
A Latent Factor Model with Global, Country, and Industry Shocks for International Stock Returns
The Accountability of Financial Sector Supervisors- Principles and Practice
Establishing a Performance Management Framework for Government
Does Political Instability Lead to Higher Inflation- A Panel Data Analysis
How Big Are The Benefits of Economic Diversification-- Evidence from Earthquakes
An Estimated Small Open Economy Model of the Financial Accelerator
"Rules of Thumb" for Sovereign Debt Crises
CISA Among the Highest Paying Tech Certifications, According to Foote Partners’ Study
'Dynamic' launching of work on ISO 26000 - future guideline on social responsibility
ISO 9001-2000 guidelines for local government
The proposed revisions to the Uniform Accountancy Rules 5-1 and 5-2 have been released for comment. Click on the appropriate text to read the cover memo or the proposed Rules.
Highlights of Recent Trends in Financial Markets- March 2005
OECD launches new Factbook of economic, environmental and social indicators
Board to Consider Standard Regarding Corrections of Material Weakness in Internal Control
Financial Reporting News, March 22, 2005
Remarks before the Directors’ Education Institute at Duke University- Staying the Course
El Presupuesto Anual del Distrito
Capital para la vigencia 2005 asciende a $7.7 billones, de los cuales $5.5
billones corresponden a la Administración Central y $2.2 billones a los
Establecimientos Públicos, incluyendo los recursos de la Contraloría Distrial
y la Universidad Distrital.
Circular Externa 005 (Marzo 11). Modifica los numerales 2.1.1 y 2.1.4, Capítulo II de la Circular Externa 100 de 1995, sobre definición de microcrédito. Anexo.
Boletín Tarifario AAA Unificado 2005
Boletín Tarifario Gas Natural Segundo Semestre 2004
Boletín Tarifario Energía Marzo de 2005
Responsabilidad de los administradores y del revisor fiscal de una sociedad
17th World Congress of Accountants to be held in Istanbul during 13 – 17 November 2006