AAA - Estados Unidos de América - Publicaciones

GNP Newsletter

AIS Newsletter

AASB - Australia - Documentos

The Definition of "Contribution by Owners"

Accountancy Age - Reino Unido - Noticias

Deloitte earns over £300k from EDS reports

Shareholders powerless on liability

Consultancy revenue soars

AccountantsWorld - Estados Unidos de América - Noticias

Smaller accounting firms reap the benefits of new mandates

Small accounting firms shop for safe companies

NASBA proposes changes to 150-hour content

AE Accountancy Education - Reino Unido - Noticias

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

AECA - España - Publicaciones

Elaboración y Presentación de un Estado de Flujos de Efectivo Consolidado de Acuerdo con las Normas Internacionales de Contabilidad

Dirección del Conocimiento en las Organizaciones

AICPA - Estados Unidos de América - Noticias

AICPA Launches New Online Resource for Information Technology Community

AICPA Responds to Recent H & R Block Ads

AICPA Calls for E-Filing Delay

ASBJ - Japón - Noticias

The ASBJ and the IASB holdAn initial meeting of on a joint project between the IASB and the ASBJ for convergence

Banco Mundial - Internacional - Documentos y noticias

Colombia- World Bank Approves $170 Million To Support Fiscal Reform And Water Sector In Colombia (Press Release)

PROGRAMMATIC FISCAL AND INSTITUTIONAL STRUCTURAL ADJUSTMENT LOAN III

A model on knowledge and endogenous growth Vol. 1 of 1 (English)

American Depositary Receipts (ADR) holdings of U.S. based emereging market funds Vol. 1 of 1 (English)

Do donors get what they paid for? micro evidence on the fungibility of development project aid Vol. 1 of 1 (English)

Learning-by-doing, learning-by-exporting, and productivity - evidence from Colombia Vol. 1 of 1 (English)

Legal effectiveness and external capital - the role of foreign debt Vol. 1 of 1 (English)

Regulatory effectiveness - the impact of regulation and regulatory governance arrangements on electricity industry outcomes Vol. 1 of 1 (English)

Regulatory effectiveness and the empirical impact of variations in regulatory governance - electricity industry capacity and efficiency in developing countries Vol. 1 of 1 (English)

The co-movement between cotton and polyester prices Vol. 1 of 1 (English)

Trade remedies and World Trade Organization dispute settlement - Why are so few challenged- Vol. 1 of 1 (English)

Colombia - Regulatory Reform Technical Assistance Loan Project Vol. 1 of 1 (English)

BID - Internacional - Documentos y noticias

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

BIS - Internacional - Noticias y publicaciones

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

CAN - Internacional - Noticias

Dan libre acceso al acervo documental de la CAN para garantizar derecho ciudadano a la información

CCPY - Paraguay - Documentos

RESOLUCION Nº 823 DE LA COMISION NACIONAL DE VALORES REF.: QUE REGLAMENTA NORMAS PARA LA INSCRIPCIÓN  DE AUDITORES EXTERNOS EN EL REGISTRO DE LA COMISIÓN NACIONAL DE VALORES, Y PARA LA REALIZACIÓN DE AUDITORIA EXTERNA DE ESTADOS FINANCIEROS DE LAS ENTIDADES FISCALIZADAS POR LA COMISIÓN NACIONAL DE VALORES. (.zip)

CEPAL - Internacional - Noticias

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 - Brasil - Documentos

CFC lança Guia de Orientação on-line sobre o CNAI

CICA - Canadá - Noticias y documentos

Accounting for Pre-existing Relationships Between the Parties of a Business Combination

Mining Assets — Impairment and Business Combinations

Rate-Regulated Operations

CNC - Francia - Documentos

Avis n° 2005-B du comité d’urgence relatif aux conditions de constatation d’une provision chez la société mère bénéficiant du régime de l’intégration fiscale (Article 223-A du CGI)

Congreso de la República - Colombia - Legislación y proyectos de ley

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

Consejo de Estado - Colombia - Jurisprudencia

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. VER

Consiglio nazionale dei ragionieri - Italia - Documentos

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 leggeIl testo pubblicato in Gazzetta Ufficiale

DANE - Colombia - Noticias

Licencias de Construcción

Indice de Costos de la Construcción Pesada

DNP - Colombia - Documentos

Balance macroeconómico 2004 perspectivas para 2005

DRSC - Alemania - Documentos

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.

EFRAG - Europa - Documentos

IFRIC Draft interpretations on Service Concessions Arrangements

Proposed amendments to IAS 39 - The Fair Value Option

FASAB - Estados Unidos de América - Boletines

February/March 2005 - FASAB Newsletter #90

FASB - Estados Unidos de América - Noticias

Action Alert Board Actions and Upcoming Projects Notice of Meeting and Announcements of Board Actions and Forthcoming Meetings Current Issue

FEI - Internacional - Noticias

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

FRC - Reino Unido - Noticias

POBA announces the scope of the AIU’s work for 2005/6

FRC Welcomes the Establishment of a Public Interest Oversight Board for the International Accountancy Profession

ASB Publishes FRED 35 'Corresponding Amounts'

The Role of the ASB- ASB Invites Comments on its Policy Statement

GAO - Estados Unidos de América - Documentos

Information Security: Securities and Exchange Commission Needs to Address Weak Controls over Financial and Sensitive Data GAO-05-262

GASB - Estados Unidos de América - Noticias

March 25, 2005—Governmental Accounting Standards Board Issues Preliminary Views on Issues Related to Accounting and Financial Reporting for Pollution Remediation Obligations

IAIS - Internacional - Noticias

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

IAS Plus - Internacional - Noticias

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

Statutory Instrument No. 116

IASB - Internacional - Noticias

The March  2005 issue of IASB Update is available here

Fair value option - staff paper on effective date and transition

IBA - Internacional - Noticias

New EC Commissioner Underlines the Importance of Effective Antitrust Reform at IBA and EC Conference

ICAC - España - Doctrina

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 - Internacional - Noticias

IAASB Issues Proposed Standards to Enhance the Quality of Group Audits, Communications and Auditor Reporting

IFAC Board Strengthens Standard-Setting and Support for Developing Nations

IIA - Internacional - Documentos

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 - Internacional - Noticias

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

IMF - Internacional - Documentos

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

Rent Seeking

"Rules of Thumb" for Sovereign Debt Crises

ISACA - Internacional - Noticias

The CEO’s Guide to IT Value @ Risk Helps CEOs, Boards of Directors and Senior Management Enhance Business Value and Mitigate Risk

CISA Among the Highest Paying Tech Certifications, According to Foote Partners’ Study

ISO - Internacional - Noticias

'Dynamic' launching of work on ISO 26000 - future guideline on social responsibility

ISO 9001-2000 guidelines for local government

Journal of Forensic Accounting - Estados Unidos de América - Publicaciones

Volume VI

NASBA - Estados Unidos de América - Noticias

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.

OECD - Internacional - Noticias

Highlights of Recent Trends in Financial Markets- March 2005

OECD launches new Factbook of economic, environmental and social indicators

PCAOB - Estados Unidos de América - Noticias

Board to Consider Standard Regarding Corrections of Material Weakness in Internal Control

PWC - Internacional - Publicaciones

Financial Reporting News, March 22, 2005

SEC - Estados Unidos de América - Discursos

Remarks before the Directors’ Education Institute at Duke University- Staying the Course

Secretaría de Hacienda - Bogotá, Distrito Capital, Colombia - Noticias

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.Ver más

Superintendencia Bancaria - Colombia - Legislación

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.

Superintendencia de Servicios Públicos Domiciliarios - Colombia - Documentos

Boletín Tarifario AAA Unificado 2005

Boletín Tarifario Gas Natural Segundo Semestre 2004

Boletín Tarifario Energía Marzo de 2005

Superintendencia de Sociedades - Colombia - Doctrina

Responsabilidad de los administradores y del revisor fiscal de una sociedad

WCOA - Internacional - Noticias

17th World Congress of Accountants to be held in Istanbul during 13 – 17 November 2006