1. Federación Nacional de Estudiantes de Contaduría Pública (FENECOP) - Colombia - Noticias

    1. Expresion Contable IX Version:9
  2. Federal Accounting Standards Advisory Board (FASAB) - Estados Unidos de América - Noticias

    1. Dec 2017-Jan 2018 – FASAB Newsletter (PDF)
    2. Dec 14, 2017 – FASAB Issues Exposure Draft Classified Activities (PDF)
    3. Nov 15, 2017 – FASAB Issues its Annual Report and Three-Year Plan (PDF)
    4. Nov 01, 2017 Final Pronouncement FASAB Staff Issues Technical Bulletin 2017-2, Assigning Assets to Component Reporting Entities (PDF)
    5. Nov 01, 2017 Final Pronouncement FASAB Staff Issues Technical Bulletin 2017-1, Intragovernmental Exchange Transactions (PDF)
    6. Oct 27, 2017 Final Pronouncement FASAB Issues Statement of Federal Financial Accounting Standards 53, Budget and Accrual Reconciliation (PDF)
  3. Financial Accounting Standards Board (FASB) - Estados Unidos de América - Noticias 

    1. Representatives of the Financial Accounting Standards Board and the Accounting Standards Board of Japan Hold Biannual Meeting
    2. Emerging Issues Task Force Meeting Recap—January 18, 2018
    3. FASB Simplifies Adoption of New Leases Standard for Some Land Easements
    4. FASB Issues Four Staff Q&A Documents on Implementation Issues Related to the Tax Cuts and Jobs Act
    5. FASB Proposes Improvements to Income Tax Accounting Related to the Tax Cuts and Jobs Act
    6. FASB Issues Staff Q&A Document on Whether Private Companies and Not-for-Profits Can Apply SEC SAB 118
    7. FASB Proposes Improvements to Lease Standard Implementation
    8. Financial Accounting Standards Advisory Council Meeting Recap—December 14, 2017
    9. 2018 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy Now Available
    10. Private Company Council Meeting Recap—December 8, 2017
    11. FASB Names New Members to Its Not-for-Profit Advisory Committee
    12. Small Business Advisory Committee Meeting Recap—November 30, 2017
    13. FAF Trustees Name New Members to the FASAC 
    14. FASB Makes Decisions on Leasing Standard Simplification 
    15. Investor Advisory Committee Meeting Recap—November 9, 2017
    16. Financial Accounting Foundation Names Kathleen L. Casey, Jeffrey L. Esser, and David C. Villa as New Trustees
    17. FAF Trustees Reappoint James L. Kroeker as Vice Chairman of Financial Accounting Standards Board; Gary Buesser Named to Board Effective July 2018
  4. Financial Accounting Standards Foundation - Japón - Noticias

    1. Representatives of the Financial Accounting Standards Board and the Accounting Standards Board of Japan Hold Biannual Meeting(23rd meeting)New
    2. Comments on the IFRS Interpretations Committee’s three tentative agenda decisions relating to IFRS 15 “Revenue from Contracts with Customers”
    3. Comments on IASB’s Exposure Draft “Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)”
    4. Comments on IASB’s Exposure Draft “Definition of Material (Proposed amendments to IAS 1 and IAS 8)”
    5. ASBJ issues Practical Solution on Transactions Granting Employees and Others Stock Acquisition Rights, which Involve Considerations, with Vesting Conditions, etc.
    6. China-Japan-Korea Accounting Standards Setters’ Meeting 2017
    7. About the Exposure Draft “Practical Solution on the Accounting for Virtual Currencies under the Payment Services Act”
    8. ASBJ releases the Exposure Draft on the Tentative Practical Solution Regarding the Effective Periods of PITF No. 34
    9. ASBJ releases the Exposure Draft on the Tentative Practical Solution on the Accounting for Virtual Currencies under the Payment Services Act
    10. Issuance of amendments to “Japan’s Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications”
  5. Financial Action Task Force (FATF) - Internacional - Noticias

    1. Second workshop on tackling money laundering and terrorist financing for judges and prosecutors
    2. Financing of Recruitment for Terrorist Purposes
    3. Mexico's measures to combat money laundering and terrorist financing
    4. Austria’s progress in strengthening measures to tackle money laundering and terrorist financing
    5. Ukraine's measures to combat money laundering and the financing of terrorism and proliferation
    6. Panama's measures to combat money laundering and the financing of terrorism and proliferation
    7. Consolidated assessment ratings
    8. Thailand's measures to combat money laundering and the financing of terrorism and proliferation
    9. Briefing to the UN Counter-Terrorism Committee (CTC), New York, 14 December 2017
    10. Austria’s progress in strengthening measures to tackle money laundering and terrorist financing
    11. Portugal's measures to combat money laundering and the financing of terrorism and proliferation
    12. Tunisia's progress in strengthening measures to tackle money laundering and terrorist financing
    13. Macao's measures to combat money laundering and the financing of terrorism and proliferation
    14. Andorra's measures to combat money laundering and the financing of terrorism and proliferation
    15. Vanuatu's progress in strengthening measures to tackle money laundering and terrorist financing
    16. Consolidated FATF Standards on Information Sharing
    17. CFATF Public Statement on Haiti
    18. The FATF Recommendations
    19. FATF Methodology for assessing compliance with the FATF Recommendations and the effectiveness of AML/CFT systems
    20. CFATF XLVI Plenary Meeting, Georgetown, Guyana, 15 November
    21. Nicaragua's measures to combat money laundering and terrorist financing
    22. Consolidated Processes and Procedures for Mutual Evaluations and Follow-Up (Universal Procedures)
    23. Procédures et processus d’évaluations mutuelles et de suivi consolidés (Procédures universelles)
    24. FATF Guidance on AML/CFT measures and financial inclusion, with a supplement on customer due diligence
    25. Improving Global AML/CFT Compliance: On-going Process - 3 November 2017
    26. FATF Guidance - Private Sector Information Sharing
    27. Outcomes Joint FATF/GAFILAT Plenary, 1-3 November 2017
    28. The FATF position on FinTech and RegTech
    29. FATF Statement on the Democratic People's Republic of Korea (DPRK)
    30. Public Statement
    31. Opening Speech by the President of Argentina, Mauricio Macri, at the Joint FATF/GAFILAT Plenary, Buenos Aires, 1-3 November 2017
    32. Samoa's progress in strengthening measures to tackle money laundering and terrorist financing
    33. Technical Analysis of FATF Recommendations: Rerating of Costa Rica - 2017
    34. Fiji's progress in strengthening measures to tackle money laundering and terrorist financing
    35. Technical Analysis of FATF Recommendations: Re-rating of Cuba - 2017
    36. US-MENA Private Sector Dialogue (PSD)
    37. Botswana's measures to combat money laundering and terrorist financing
  6. Financial Executives International (FEI) - Internacional- Noticias

    1. 2018: The Year of Working Capital
    2. Mark Your Calendars for a 2020 Recession
    3. Executive Compensation Performance Metrics Will Change Under Tax Reform
    4. Revenue Recognition Implementation Lessons for Private Companies – and for Companies Applying Upcomi
    5. Talk to Your Auditor Now or Pay Later
    6. FEI, CBF Legislative Victory Pending on ERISA Reform
    7. FEI, Chapters and Members Urge Congress to Pass Tax Extenders in Lame Duck
    8. XBRL: One Step Forward, Two Steps Back
    9. Work Culture is Like Marriage: A Q&A With Navex Global CEO Bob Conlin
    10. How Women Can Excel in 2018
    11. The Explorer’s Mindset: A Q&A With Author Stephen Wilson
    12. Reconciling Blockchain Theory With Accounting Reality
    13. CCR Revenue Recognition Working Group—December Report
    14. Blockchain's Role in Financial Reporting
    15. FAF Request of PCC's 3-Year Review
    16. FASB Asks for Comment on Proposed Delay of Revenue Recognition Rules
    17. FASB Attempt at Debt Classification Simplification Concerns Private Firms
    18. FASB Directs Staff to Draw Up Draft of Final Impairment Standard
    19. FASB Faces Challenges in Explaining Planned Credit Impairment, Loan Loss Rules
    20. FASB Indicates It Might Be Ready To Ease Hedging Documentation Rules
    21. FASB Issues Amendments Simplifying Consolidation Accounting Rules
    22. FASB Issues Final Rules On Cloud Computing Software Arrangements
    23. FASB Member Says Companies Won't Cease Leasing On Issuance of Planned Standard
    24. COSO: From Cube to Helix, What Does This Mean For Organizations?
    25. Rethinking Restricted Equity: A Path to Successful Executive Compensation
    26. Are Your Cash Flow Improvements Sustainable? Get More out of Your Balance Sheet
    27. Professional Accounting Update: Revenue Recognition, We're in the Homestretch!
    28. New Pass-Through Tax Rate Among Major Provisions of House Tax Reform Bill
    29. CPC-P Recommends Reasonable “Guardrails” for Proposed Pass-Through Tax Rate
    30. Where Will the Next Generation of Financial Executives Come From?
    31. How Intel Is Transforming Its Finance Function and the Customer Experience
    32. Bots are the Future, But They’re Not a Panacea
    33. Building the Future of Finance with Blockchain
    34. FEI Working Group Helps Shape New COSO ERM Framework
    35. CCR Comments on Implementation of Accounting Standards Update 842, Leases (ASC 842)
  7. Financial Reporting Council (FRC) - Australia - Noticias

    1. FRC Minutes - 10 November 2017
    2. FRC Communique 28 November 2017
    3. Annual Report 2016-17
    4. Strategic Plan 2017-20
  8. Financial Reporting Council (FRC) - Reino Unido - Noticias

    1. FRC responds to Monitoring Group consultation on strengthening the governance and oversight of audit
    2. The FRC encourages insurers to participate in an EFRAG case study on IFRS 17
    3. Regulators publish current risks to high quality actuarial work
    4. James Wates CBE to chair work on corporate governance for large private companies
    5. FRC's Enforcement process
    6. Accounting and reporting framework for the construction and business support services sectors
    7. Investigation into the audit of the financial statements of Carillion plc
    8. Sanctions in relation to the audit of Quindell Ltd
    9. Revocation of the Chartered Institute of Public Finance and Accountancy as a qualifying body
    10. Sir Win Bischoff responds to a letter from Rt Hon Greg Clark MP regarding Carillion
    11. FRC statement regarding Carillion
    12. Speech by Sir Win Bischoff - 25 years of the UK Corporate Governance Code
    13. FRC Stakeholder Survey
    14. Sanctions against former Financial Management Controller of Tech Data Limited
    15. Financial Reporting Lab newsletter - Q4 2017
    16. FRC Strategy for businesses, investors and public trust
    17. Amended FRC taxonomies published
    18. Investor confidence enhanced by good practice audit committee reporting
    19. The Auditor’s Association with Preliminary Announcements made in accordance with UK Listing Rules
    20. Tribunal hearing regarding John Shannon, Raymond Flynn and Matthew Boyle, relating to AssetCo plc
    21. Simplification of UK GAAP benefits up to 4 million businesses
    22. FRC Lab calls for collective action to promote digital corporate reporting
    23. Investors welcome auditor transparency on materiality and seek improved explanation
    24. Lab calls for participants for new project on the reporting of performance metrics
    25. Revisions to International Standards on Auditing in the UK
    26. A sharper UK Corporate Governance Code to achieve long-term success and trust in business
    27. Strategic report guidance to follow government legislation
    28. FRC publishes report on its enquiries and investigation of KPMG’s 2007 and 2008 audits of HBOS
    29. Investors note improved information on risk, but more needed on viability reporting
    30. Independent review of Financial Reporting Council sanctions: report published
    31. FRC announcements in connection with Mitie Group plc’s 2016 annual report and accounts
    32. FRC announces 2018/19 thematic reviews to stimulate improvement in corporate reporting and auditing
    33. Revision of Practice Note 11: The audit of charities in the UK
    34. FRC welcomes the Independent report on growing a culture of social impact investing in the UK
    35. Practice Note 21 withdrawn
    36. FRC signs the Women in Finance Charter
    37. Monitoring Group consultation launched to strengthen international audit standard setting
    38. FRC shares better practice examples from thematic reviews
    39. Revision of Practice Note 15: The audit of occupational pension schemes in the UK and withdrawal of
    40. Updated Governance Bible and Code of Conduct, and Register of Interests published
    41. Hearing regarding KPMG and members relating to Equity Syndicate Management Limited and Syndicate 218
    42. The FRC consults on annual review of FRS 101
    43. Speech by Brian Hunt, IFIAR - Audit Quality, An International Perspective
    44. Speech by Melanie McLaren - Developments in Audit and the Forward Agenda
    45. Speech by Stephen Haddrill - Audit Since The Financial Crisis
    46. Feedback Statement and Impact Assessment: Discussion Paper - Invitation to Comment: Auditors and Pre
    47. FRC responds to recent investor position paper
    48. Corporate reporting standard improving, though quality not as high as it should be
    49. CEAOB Inspections sub-group meeting
    50. Annual Open Meeting 2017 transcript
    51. Sanctions against senior auditor and EY in relation to Tech Data Limited
    52. Financial Reporting Lab publishes its latest quarterly newsletter
    53. Advice for preparing 2017/18 annual reports
  9. Financial Services Agency - Japón - Noticias

    1. FSA publishes the status of loans held by all banks as of the end of September 2017, based on the Financial Reconstruction Act NEW
    2. Stewardship Code : 219 institutional investors have signed up to the Principles for Responsible Institutional Investors as of February 7, 2018 NEW
    3. Press Conference by the Minister for Financial Services (February 2, 2018) NEW
    4. Press Conference by the Minister for Financial Services (January 30, 2018) NEW
    5. Updated list of issuers of gift certificates in repayment procedures based on the ’Payment Services Act’ NEW
    6. Publication of Summary Points from Strategic Directions and Priorities 2017-2018
    7. Publication of Summary Points from Progress and Assessment of the Strategic Directions and Priorities 2016-2017
    8. The second meeting of the Working Group on Corporate Disclosure of the Financial System Council
    9. The third meeting of the "Study Group on the Financial System" under the Financial System Council
    10. Exchange of Letters on cooperation in the area of audit oversight with the Ministry of Finance of People's Republic of China
    11. The second meeting of the "Study Group on the Financial System" under the Financial System Council
    12. The first meeting of the Working Group on Corporate Disclosure of the Financial System Council
    13. The first meeting of the "Study Group on the Financial System" under the Financial System Council
    14. Creating economic opportunities and shared value in society - speech by Nobuchika Mori
  10. Financial Services Commission - Korea - Noticias

    1. Plan for Comprehensive Supervision of Financial Conglomerates
    2. Financial Measures to Curb Speculation in Cryptocurrency Trading
    3. Financial Policy Roadmap for 2018
    4. Revision to the Act on External Audit of Stock Companies
  11. Financial Stability Board (FSB) - Internacional - Noticias

    1. FSB publishes governance arrangements and implementation plan for the unique transaction identifier (UTI)
    2. FSB consults on methodology for assessing the implementation of the Key Attributes of Effective Resolution Regimes in the insurance sector
    3. International standard-setting bodies launch surveys on incentives to centrally clear OTC derivatives trades
    4. FSB RCG for the Americas discusses financial stability in the region, FinTech, misconduct risks and long-term financing
    5. Seventh meeting of the Financial Stability Board Regional Consultative Group for the Commonwealth of Independent States
    6. FSB welcomes finalisation of Basel III
    7. FSB completes peer review of Korea
    8. FSB consults on proposed guidance to support resolution planning and promote resolvability
    9. FSB RCG for Asia discusses FinTech, correspondent banking, macroprudential policies and financial market integrity
    10. FSB publishes 2017 G-SIB list
    11. FSB statement on identification of global systemically important insurers
    12. FSB RCG for Middle East and North Africa discusses FSB work, financial stability in the region, FinTech and misconduct risks
    13. FSB RCG for Sub-Saharan Africa discusses G20 Compact with Africa, FSB agenda, correspondent banking, cybersecurity and cross-border crisis management
    14. FSB RCG for Europe discusses regional financial developments, experiences with banking supervision and macroprudential practices
    15. FSB considers financial stability implications of artificial intelligence and machine learning
    16. FSB publishes stocktake on cybersecurity regulatory and supervisory practices
    17. FSB publishes progress report on implementation of IBOR reforms
  12. Financial Stability Institute (FSI) - Internacional - Noticias

    1. BIS's Financial Stability Institute and the International Association of Deposit Insurers host eighth conference on bank resolution, crisis management and deposit insurance
    2. Prudential policy considerations under expected loss provisioning: lessons from Asia
    3. No. 14: Basel III liquidity monitoring tools, by Michael Pohl, October 2017
    4. Fernando Restoy's intervention before the Spanish Parliament
    5. Recent regulatory developments and remaining challenges
  13. FocusIFRS - Francia - Noticias

    1. IFRIC Update - Novembre 2017 - 01 février 2018
    2. Rapport de la Commission européenne sur les activités de la Fondation IFRS et de l’EFRAG en 2016 - 04 février 2018
    3. Synthèse des événements et publications 2017 de l'EFRAG - 19 janvier 2018
    4. Réponse de l'ANC au projet de lettre de commentaires de l'EFRAG portant sur l'exposé-sondage (ED/2017/5) de l'IASB : propositions de modifications d'IAS 8 - 18 janvier 2018
    5. L'AMF réagit au communiqué de l’ESMA sur la loi fiscale américaine de décembre 2017 - 04 février 2018
  14. Fondo Multilateral de Inversiones (FOMIN) - Internacional - Noticias

    1. What’s your network effect?
    2. Transporte de insumos y muestras médicas mediante el uso de drones: resultados preliminares
    3. Early Lessons Learned in SIINC Pay-for-Success Projects
    4. Decisor Crea: un paso al futuro
    5. La bola de cristal de los empleos del futuro
    6. Las vacas y la infraestructura para su bienestar
    7. ¿Está Latinoamérica lista para la era digital?
    8. 10 maneras de organizarse para la innovación digital en servicios financieros
  15. Foreningen af Statsautoriserede Revisorer (FSR) - Dinamarca - Noticias

    1. Blank påtegning, anmærkninger eller fravalg af revisor?
    2. Revisor retter fejl i årsregnskaberne
    3. Årets revisortalenter kommer fra Aalborg
    4. Vigtige nye lovforslag på revisorbranchens område

 

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