AAA - Estados Unidos de América - Publicaciones

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

AASB - Australia - Documentos

Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements

Concise Financial Reports

Accountancy Age - Reino Unido - Noticias

Equitable case is 'rankest hypocrisy'

Guilty WorldCom chief calls for fresh trial

New accounting standards trigger profit swings

Big four have Bristow Magic

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

AccountantsWorld - Estados Unidos de América - Noticias

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

McDonald’s turns 50

AE Accountancy Education - Reino Unido - Noticias

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

GRANT THORNTON LLP ANNOUNCES FIVE STEPS TO INCREASED CHOICE AND COMPETITION FOR PUBLIC COMPANIES AND AUDITORS

U.S. FOREIGN PRIVATE ISSUERS SHOULD ANTICIPATE CHALLENGES AND KEEP SARBANES-OXLEY 404 IMPLEMENTATIONS MOVING

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

AECA - España - Publicaciones

Evolución y Análisis del Tratamiento Contable de los Productos Derivados

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

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.
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AICPA - Estados Unidos de América - Noticias y artículos

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

ALADI - Internacional - Documentos

Colombia: comercio exterior global: enero-diciembre 2003-2004 ->>

BID - Internacional - Documentos

DOCUMENTO DEL BANCO INTERAMERICANO DE DESARROLLO - FONDO MULTILATERAL DE INVERSIONES - MEXICO - CONVERGENCIA CON LAS NORMAS CONTABLES INTERNACIONALES PARA LA INFORMACION FINANCIERA

BIS - Internacional - Noticias y publicaciones

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

CAN - Internacional - Noticias

Andinos buscan solución compartida a problemáticade gobernabilidad democrática y empleo en la subregión

CAPA - Internacional - Noticias

Message from CAPA President

CICA - Canadá - Noticias y documentos

Draft for Comment - IR-2 Disclosing the Financial Impact of Climate Change and Other Environmental Issues

Inventories

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

CEMLA - Internacional - Boletines

Número 7, abril de 2005

CEPAL - Internacional - Noticias

Se mantiene escenario económico positivo en América Latina y el Caribe para el 2005

CINIF - México - Proyectos en consulta

NIF A-1-Estructura de las Normas de Información Financiera

NIF A-2-Postulados básicos

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

NIF A-8 Supletoriedad

CNC - Francia - Documentos

IAS/Fiscalité : rapport d’étape présenté à l’assemblée plénière du 24 mars 2005

Comsión Europea - Internacional - Noticias

22.04.2005 Agreement with the Securities & Exchange Commission (SEC)

Accounting Regulatory Committee

CONSRAG - Italia - Noticias

Santorelli- “E’ in corso un duro attacco agli Ordini professionali. Si mobilitino tutti i professionisti”

Contaduría General de la Nación - Colombia - Legislación

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. 

Contraloría General de la República - Colombia - Legislación

Resolución orgánica 005662 por la cual se fortalece el contenido de los informes de auditoría de que trata la guía de auditoría gubernamental con enfoque integral-audite 2.2, adoptada mediante Resolución Orgánica número 5505 del 30 de julio de 2003.

Análisis Proyecto Ley 052 Reforma Salud

Discurso Contralor instalación Foro Reforma Ley 100

DANE - Colombia - Noticias

Licencias de Construcción

Grandes Almacenes e Hipermercados y Comercio de Vehículos

Obras Civiles

Financiación de Vivienda

Vivienda de Interés Social

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

Cartera Hipotecaria

Índice de Precios de Edificaciones Nuevas - IPEN

Indice de Costos de la Construcción Pesada

EFRAG - Internacional - Documentos

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"

FASB - Estados Unidos de América - Noticias

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

Accounting by Noninsurance Enterprises for Property and Casualty Insurance Arrangements That Limit Risk

Proposed FSP FAS 150-e

FEE - Internacional - Noticias y documentos

PROPOSAL FOR A DIRECTIVE AMENDING THE FOURTH AND SEVENTH DIRECTIVES BRIEFING NOTE

FEE Discussion Paper Reporting Issues in relation to Endorsed IFRS and Possible Implications for the Audit Report (2005)

FEI - Internacional - Noticias

FEI Survey- Section 404 Costs Exceed Estimates

FRC - Reino Unido - Noticias

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

APB Issues Exposure Drafts of Revised ISAs 260 on Communications and 600 on Groups and ISAs 705 and 706 on Modified Auditors Reports

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

FSF - Internacional - Noticias

Statement by Roger Ferguson, Chairman of the FSF, at the International Monetary and Financial Committee Meeting, 16 April 2005, Washington DC. 

GAO - Estados Unidos de América - Documentos

Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education GAO-05-568G, April 1, 2005

GASB - Estados Unidos de América - Documentos

April 11, 2005—Governmental Accounting Standards Board Issues Concepts Statement Related to Communication Methods

IAS Plus - Internacional - Noticias

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

IASB - Internacional - Noticias

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

ICANZ - Nueva Zelanda - Documentos

IASB Questionnaire on Possible Recognition and Measurement Modifications for Small and Medium-sized Entities (SMEs)

IFAC - Internacional - Noticias

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

IIA - Internacional - Noticias

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 - Internacional - Noticias

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

IMF - Internacional - Documentos

2005 Global Monitoring Report

April 2005World Economic Outlook

Who is Still Haunted by the Specter of Communism- Explaining Relative Output Contractions Under Transition

Financial Integration, Growth, and Volatility

Any Link Between Legal Central Bank Independence and Inflation? Evidence from Latin America and the Caribbean

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

IOSCO - Internacional - Noticias

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

ISACA - Internacional - Noticias

New Group Promotes IT Controls for Enterprise Success

New Book Guides Business and IT Strategy Collaboration

ISACA Certifications in Demand

ISO - Internacional - Noticias

"Surf" the world of ISO Standards with ISO CataloguePlus 2005

ISO's membership rises to 150 countries

OECD - Internacional - Noticias

OECD Secretary General announces launch of a high-level business group initiative to promote better boardroom practices.

OIC - Italia - Noticias

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

PWC - Internacional - Publicaciones

Risky Business Issue 7 

Retail & Consumer Worlds Newsletter - Issue 53, April 2005

SEC - Estados Unidos de América - Noticias

2005-55 Apr. 13, 2005 SEC Adopts Amendments to Form 20-F Related to the First-Time Adoption of International Financial Reporting Standards

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, AZ 

Secretaría de Hacienda - Bogotá - Colombia - Noticias

De 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

SmartPros - Estados Unidos de América - Noticias

10 Trends Affecting the Accounting Profession

Bush Signs Big Rewrite of Bankruptcy Law

CFOs Taking Activist Role in Company Growth, Study Finds

Accounting Is Top Degree

Read Between the Lines- The SEC on Accounting Issues

Security Fraud- Preventive Measures

Accounting Firms Ranked in Annual Report

Simplifying the Inventory Count

Superintendencia Bancaria - Colombia - Legislación

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.

Superintendencia de Sociedades - Colombia - Doctrina

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

UNCTAD - Internacional - Noticias

CSO NEWSLETTER, April 2005

XBRL - Internacional - Noticias

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