American Accounting Association / The Accounting Review / April 2005 Issue
American Accounting Association / Journal of American Taxation Association / Spring 2005 Issue
International Accounting Forum
Changing Our Questions- Reflections on the Corporate Scandals
Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements
Equitable case is 'rankest hypocrisy'
Guilty WorldCom chief calls for fresh trial
New accounting standards trigger profit swings
Japanese firm in £1bn accounting scandal
This time it's personal- Getting the best from your people
Ernst & Young in court with Equitable today
EC and US broker accounting convergence plan
FRC called to take over audit forum
Orange alert over impact of IFRS
Oil and mining resources face IASB exploration
KPMG breaks own code with Tory donation 'oversight'
E&Y QC dismisses Equitable's audit claims
KPMG pays the penalty for Xerox work
KPMG takes on PwC over Independent work
The power of mutual fund companies
Gas prices force consumers to spend less
7.7 percent of 10-Ks receive SOX 404 adverse opinions
Outback CFO cites accounting lunacy for retirement
Hocus-pocus at IBM? Analysts cry foul
DEDICATED ICAI GUIDANCE NOTE ON ACCOUNTING FOR STATE-LEVEL VALUE ADDED TAX
PWC SURVEY REPORTS RECORD YEAR FOR IPOS IN NEW ZEALAND
ICAI WELCOMES FINALISATION OF IRISH ETHICAL STANDARDS FOR AUDITORS
AVERAGE STARTING SALARIES CONTINUE TO CLIMB FOR NEW COLLEGE GRADUATES
THE NETHERLANDS LEAP UP THE GLOBAL INDEX OF EFFECTIVE CORPORATE GOVERNANCE REPORTING
INCONSISTENT IMPLEMENTATION OF EU EMISSIONS TRADING DIRECTIVE HIGHLIGHTED BY PWC STUDY
THE NETHERLANDS LEAP UP THE GLOBAL INDEX OF EFFECTIVE CORPORATE GOVERNANCE REPORTING
WHETHER TO REPORT DISCONTINUED OPERATIONS
ICAI CALL RETHINK ON COMPLAINCE STATEMENT A SENSIBLE AND APPROPRIATE DECISION
AFRICAN ORGANISATION OF ENGLISH-SPEAKING SUPREME AUDIT INSTITUTIONS FORMED
KPMG PARTNER SUSPENDED FOLLOWING ASIC ACTION
AUDIT BOARD GIVEN STRATEGIC DIRECTION TO PREPARE FOR NEW GLOBAL STANDARDS - 14 MONTHS TO LAUNCH DATE
IMA STUDY FINDS GERMAN COST ACCOUNTING CAN HELP IMPROVE FINANCIAL PERFORMANCE
UK POBA REPORTS ON TRAINING AND EDUCATION IN THE ACCOUNTANCY PROFESSION
AUDITORS COULD BE GRILLED AT AGMS
Evolución y Análisis del Tratamiento Contable de los Productos Derivados
Lecturas sobre Intangibles y Capital Intelectual
Nuevo Documento AECA La Contabilidad de Gestión en las Empresas Hoteleras El sector hotelero constituye un sector fundamental en la Economía. La globalización ha incrementado la competencia entre las empresas hoteleras, las cuales dadas sus características específicas requiere sistemas desarrollados de contabilidad de gestión. Este documento revisa cuestiones fundamentales y relativas a procesos, operaciones, contratos y demás aspectos de la gestión y su contabilidad de estas empresas.Free Disaster Preparedness Guide Available for Consumers
Congressman Cites AICPA in Resolution on Financial Literacy
Proposed Interpretation 101-15 under Rule 101, Independence – Financial Relationships
Colombia: comercio exterior global: enero-diciembre 2003-2004 ->>
DOCUMENTO DEL BANCO INTERAMERICANO DE DESARROLLO - FONDO MULTILATERAL DE INVERSIONES - MEXICO - CONVERGENCIA CON LAS NORMAS CONTABLES INTERNACIONALES PARA LA INFORMACION FINANCIERA
Alan Greenspan: Budget process reforms Read PDF
Roger W Ferguson, Jr: US current account deficit - causes and consequences Read PDF
Edward M Gramlich: A first step in dealing with growing retirement costs Read PDF
Philipp M Hildebrand: The EU economic recovery - why is it so slow? Read PDF
Jarle Bergo: Business cycles and monetary policy Read PDF
Susan Schmidt Bies: The economy and managing personal finances Read PDF
Jürgen Stark: The changing global economic structure - a view from Europe Read PDF
Wu Xiaoling: Relax control on informal financing to promote resource allocation Read PDF
Commercial property prices and bank performance Read
How does fiscal policy affect monetary policy in emerging market countries? Read
The application of Basel II to trading activities and the treatment of double default effects Read
EIC Decision Summary, March 31, 2005
The Effect of Contingently Convertible Instruments on Diluted Earnings per Share
Accounting for Pre-existing Relationships Between the Parties of a Business Combination
Applying the Conditions in CICA 3475.27 in Determining Whether to Report Discontinued Operations
AASB April 13, 2005 Decision Summary
Se mantiene escenario económico positivo en América Latina y el Caribe para el 2005
NIF A-1-Estructura de las Normas de Información Financiera
NIF A-3 Necesidades de los usuarios y objetivos de la información financiera
NIF A-4 Características cualitativas de la información financiera
NIF A-5 Elementos básicos de los estados financieros
NIF A-7 Conceptos de Presentación y Revelación
IAS/Fiscalité : rapport d’étape présenté à l’assemblée plénière du 24 mars 2005
Accounting Regulatory Committee
Resolución 095 por medio de la cual se modifica el Catálogo General de Cuentas del Plan General de Contabilidad Pública, PGCP, adoptado mediante la Resolución 400 de 2000.
Resumen ejecutivo Situación Financiera y de resultados de las entidades del Sector Público Colombiano. Más información.
Análisis Proyecto Ley 052 Reforma Salud
Discurso Contralor instalación Foro Reforma Ley 100
Grandes Almacenes e Hipermercados y Comercio de Vehículos
Gobierno decreta el Año Censal a partir del próximo 22 de mayo
Indice de Precios de Vivienda Nueva - IPVN
Censo General 2005- Dos millones de colombianos menos
Índice de Precios de Edificaciones Nuevas - IPEN
Indice de Costos de la Construcción Pesada
Summary of EFRAG CFSS and TEG meeting April 2005
Re: Amendments to IAS 39: The Fair Value Option - Effective date and transitional provisions
Adoption of Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Cash Flow Hedge Accounting of Forecast Intragroup Transactions"
Testimony of Robert H. Herz Chairman Financial Accounting Standards Board before the Financial Institutions and Consumer Credit Subcommittee of the Committee on Financial Services April 13, 2005
PROPOSAL FOR A DIRECTIVE AMENDING THE FOURTH AND SEVENTH DIRECTIVES BRIEFING NOTE
FEI Survey- Section 404 Costs Exceed Estimates
APB Extends Ethical Standard on Small Entity Audits to Cover the Republic of Ireland
POBA Reports on Training and Education in The Accountancy Profession
MG Rover and Associated Companies
ASB Publishes 'One-Stop Shop' Standard for Smaller Entities
ASB Proposes Extension of FRS 26 on Financial Instruments
APB Issues Supplementary Guidance for Auditors of Investment Businesses
Statement by Roger Ferguson, Chairman of the FSF, at the International Monetary and Financial Committee Meeting, 16 April 2005, Washington DC.
Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education GAO-05-568G, April 1, 2005
April 11, 2005—Governmental Accounting Standards Board Issues Concepts Statement Related to Communication Methods
China Financial Reporting Update 2004 Year-End Review
The United Kingdom Accounting Standards Board has issued the 2005 version of its Financial Reporting Standard for Smaller Entities (FRSSE). It is effective for accounting periods beginning on or after 1 January 2005. The FRSSE is an accounting standard developed specifically for smaller entities, by collecting together in one document and in simplified form the requirements from other accounting standards and interpretations that are applicable to smaller entities. It may be adopted by companies qualifying as small under UK companies legislation (at present, generally those entities with an annual turnover of less than £5.6 million). Smaller entities that elect to comply with the FRSSE are exempt from applying all other accounting standards and interpretations. Smaller entities that do not adopt the FRSSE remain subject to the full range of UK accounting standards and interpretations. Click for Link to Press Release and Download the FRSSE from the ASB's website.
IAS Plus Newsletters for Q1 2005 are posted April 2005 Global Edition
Accounting Roundup- First Quarter in Review–2005
European Commission welcomes US SEC approach, reiterates its support for convergence
US SEC reaffirms support for convergence, discusses reconciliation removal
IASB issues amendment to hedge accounting provisions of financial instruments standard
Applications for Restructured SAC Sought
IFRIC April 2005
IFAC Signs Agreement to Translate International Standards on Auditing into French
IFAC Proposes New Education Requirements for Audit Professionals
IFAC Seeks Public Members for the International Public Sector Accounting Standards Board
SEC roundtable elevates the profession A recent Securities and Exchange Commission (SEC) roundtable welcomed critique of Section 404 of the U.S. Sarbanes-Oxley Act of 2002. The hearing included IIA senior volunteer and Chief Audit Executive Kimberly Gavaletz, whose invitation was a result of an IIA survey of nearly 2,000 CAEs and a subsequent unified response sent to the SEC. Read the full story. A Tone at the Top Special Edition provides seven next-steps for board members.
IIA meets 100,000-member goal The IIA is celebrating the addition of its 100,000th member, Steven M. Wescott, director of auditing for Boeing’s world headquarters in Seattle, Wash. Activities have been scheduled to celebrate the 100,000th-member milestone at The IIA's International Conference. Read more.
Increased IT spending doesn't always mean better delivery See how mid-sized organizations are failing to deliver many key projects despite increased technology spending in the latest issue of ITAudit. The new issue also covers auditing information security messes and managing IT risk management priorities.
IMA Study Finds German Cost Accounting Can Help Improve Financial Performance; IMA-funded research explores benefits of GPK and concludes methods make sense for firms Press Release
April 2005World Economic Outlook
Financial Integration, Growth, and Volatility
Relating the Knowledge Production Function to Total Factor productivity- An Endogenous Growth Puzzle
Central Bank Losses and Experiences in Selected Countries
Aging- Some Pleasant Fiscal Arithmetic
Basel Committee and IOSCO propose solutions for certain trading related exposures and double default effects under Basel II April 2005 - IOSCO Press Release - View this document in pdf format
New Group Promotes IT Controls for Enterprise Success
New Book Guides Business and IT Strategy Collaboration
ISACA Certifications in Demand
"Surf" the world of ISO Standards with ISO CataloguePlus 2005
ISO's membership rises to 150 countries
19/04/2005 Con delibera n. 14990 del 14 aprile 2005, in corso di pubblicazione sulla Gazzetta Ufficiale, la Consob ha approvato alcune modifiche al regolamento emittenti in materia di nuovo diritto societario, adozione degli IAS/IFRS, sollecitazione e quotazione degli OICR. ... >> Dettaglio
14/04/2005 In data odierna lo IASB ha emesso "Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Cash Flow Hedge Accounting of Forecast Intragroup Transactions". Si allega il comunicato stampa. >> Dettaglio
14/04/2005 Ieri il Senato ha approvato definitivamente il Disegno di legge "Disposizioni per l’adempimento di obblighi derivanti dall’appartenenza dell’Italia alle Comunità europee. Legge comunitaria 2004". Si allega il testo approvato. >> Dettaglio
Retail & Consumer Worlds Newsletter - Issue 53, April 2005
April 2005 A Securities Regulator Looks at Convergence by Donald T. Nicolaisen, Chief Accountant, Northwestern University Journal of International Law and Business
April 20, 2005 Compliance: Some Core Principles, by Lori Richards, Director, Office of Compliance Inspections and Examinations, National Regulatory Services' Twentieth Annual Spring Compliance/Risk Management Conference, Scottsdale, AZDe acuerdo con el Departamento Administrativo de Planeación Distrital, el estrato se define por variables como: i) características de la vivienda (materiales de la fachada, de las puertas o ventanas, antejardines, garajes); ii) las características del entorno inmediato (vías de acceso, andenes y focos de contaminación, entre otros) y el contexto urbanístico (características de la zona y servicios públicos).
El 44% de los habitantes de Bogotá se encuentra clasificado en los estratos 1 y 2.
La mayor proporción de la población, 2 millones 880 mil personas, el 37% del total, se encuentra clasificada en el estrato 3
10 Trends Affecting the Accounting Profession
Bush Signs Big Rewrite of Bankruptcy Law
CFOs Taking Activist Role in Company Growth, Study Finds
Read Between the Lines- The SEC on Accounting Issues
Security Fraud- Preventive Measures
Accounting Firms Ranked in Annual Report
Simplifying the Inventory Count
Circular Externa 009 (Abril 20). Modifica el Plan Único de Cuentas (PUC) para el sector asegurador. Anexo.
Proyecto de Circular Externa mediante la cual se modifica el PUC del Sistema Financiero y del Banco de la República. Plazo para comentarios: 25 de abril de 2005 hasta las 5:30 p.m. Modificaciones PUC'S.
220-15169, del 31 de Marzo de 2005 Ref: Asistencia del revisor fiscal a las reuniones de los órganos sociales
220-13454, del 16 de Marzo de 2005 Ref: Prueba del capital en una sociedad de responsabilidad limitada
220- 12000, del 09 de Marzo de 2005 Ref. Disminución de capital con efectivo reembolso de aportes
UBmatrix processor integrates XBRL validation, XSLT and Xpath
J2R announces first XBRL Data Driver for any storage system
UBmatrix announces Enterprise Information and Reporting Solution