AASB - Australia - Documentos

IPSAS ED 24 "Financial Reporting Under the Cash Basis of Accounting-Disclosure Requirements for Recipients of External Assistance"

Accountancy Age - Reino Unido - Noticias

Scicluna worried for reputation

Deloitte chairman to face disciplinary tribunal

Deloitte responds to JDS complaints

Liability spreads to Europe

Equitable trial- E&Y fights for its future

India considers audits by foreign accounting firms

AccountantsWorld - Estados Unidos de América - Noticias

KPMG Chief Offers to Open Books if Lawmakers Limit Liability

One holiday execs shouldn't blow off

High Court taking on Anderson conviction Wednesday

AIG adjustment may top $1.77B

XBRL promises to make your job easier

The Fed- No more 'measured'-

AE Accountancy Education - Reino Unido - Noticias

EU-SEC AGREEMENT - A STEP IN THE RIGHT DIRECTION

CESR PUBLISHES THE DRAFT TECHNICAL ADVICE ON EQUIVALENCE OF CANADIAN, JAPANESE AND US GAAP

ROUND UP OF FIRST QUARTER 2005 RELEASED BY ASB

THE FIRST DEFINITIVE RESEARCH ON SOX COMPLIANCE

BRIEFING ISSUED FOR PUBLIC SECTOR NON-EXECS

PROPOSAL TO AMEND FOURTH AND SEVENTH DIRECTIVES

IFRS ANXIETY IS OVERDONE ACCORDING TO COMPANY REPORTING'S NEW REPORT

ASB PUBLISHES 'ONE-STOP SHOP' STANDARD FOR SMALLER ENTITIES

APB ISSUES SUPPLEMENTARY GUIDANCE FOR AUDITORS OF INVESTMENT BUSINESSES

FINANCE COMPANIES COULD IMPROVE DISCLOSURE TO INVESTORS

ASIC GUIDANCE ON DISCLOSING THE IMPACT OF IFRS FOR FULL-YEAR FINANCIAL REPORTS

US REGULATOR'S ASSURANCES ON GLOBAL STANDARDS WELCOME

REPORTING DISCONTINUED OPERATIONS

CONTINGENTLY CONVERTIBLE INSTRUMENTS AND DILUTED EARNINGS PER SHARE

AUDITOR'S REPORT ON SERVICE ORGANIZATIONS

CIMA COUNCIL AGREES SPECIFIC PRINCIPLES FOR CONSOLIDATION

AECA - España - Publicaciones

Novedad Editorial AECA Las Organizaciones no Gubernamentales. Un modelo Integral de Gestión y Control Las nuevas generaciones de ONG se encuentran ante tres retos que deben formar parte de su visión: profesionalización, transparencia y confianza social. Profesionalización, para responder a exigencias de donantes y acometer con una formación más específica y adecuada los crecientes niveles de complejidad que están adquiriendo las organizaciones. Transparencia, para mejorar la credibilidad, favoreciendo con ello la posibilidad de nuevas aportaciones. Y confianza, para fortalecer la imagen de la entidad y el mantenimiento de sus estructuras. [Más información y pedidos]

AICPA - Estados Unidos de América - Noticias y artículos

THE CASE FOR PRIVATE COMPANY GAAP

OUTRAGEOUS EMPLOYEE BENEFITS

OPPORTUNITY AND BALANCE- IS YOUR ORGANIZATION READY TO PROVIDE BOTH?

THE DOLLARS AND CENTS OF GREEN CONSTRUCTION

THE NEW IMPORTANCE OF MATERIALITY

AFRICAN AMERICAN STUDENTS AND THE CPA EXAM

MORE TALK, MORE ACTION

DUMB AND DUMBER

News Digest- Accounting

News Digest- Auditing

News Digest- International

What Business Are You REALLY In?

XBRL- A Multitalented Tool

Future Shock

Employee Self-Service Takes Off

AICPA News Update Issue No. 114

BIS - Internacional - Noticias y publicaciones

Compliance and the compliance function in banks Read

M R Pridiyathorn Devakula: Economic and financial crimes - challenges to sustainable development Read PDF

Roger W Ferguson, Jr: The evolution of central banking in the United States Read PDF

Bandid Nijathaworn: Developing the bond market - a central bank perspective Read PDF

Timothy F Geithner: Overview of the US financial system Read PDF

Ewart S Williams: An intensified focus on communications Read PDF

Ewart S Williams: Some thoughts on a new regulatory regime for credit unions Read PDF

BIS Papers: Real estate indicators and financial stability Read

No. 66, Statistics on payment and settlement systems in selected countries - Figures for 2003 , (E), March 2005, ISBN 92-9197-679-2

CAN - Internacional - Noticias

Secretario General CAN toma acciones ante medidas colombianas que afectan importaciones de aceite y derivados

Lanzan red de información en apoyo a las negociaciones comerciales de los países andinos

Gremios de Colombia, Ecuador y Venezuela analizansituación de sector automotor y emiten Declaración

CEPAL - Internacional - Noticias

Segunda conferencia internacional sobre pasivos ambientales

América Latina y el Caribe- proyecciones 2005

CFC - Brasil - Noticias

Mais de 800 contabilistas já se inscreveram para o V Encontro

NORMAS BRASILEIRAS DE CONTABILIDADE NBC T 10 – DOS ASPECTOS CONTÁBEIS ESPECÍFICOS EM ENTIDADES DIVERSAS NBC T 10.20 – CONSÓRCIO DE EMPRESAS

NORMAS BRASILEIRAS DE CONTABILIDADE NBC T 16 - DOS ASPECTOS CONTÁBEIS ESPECÍFICOS DA GESTÃO GOVERNAMENTAL NBC T 16.1 – DA CONCEITUAÇÃO E OBJETIVOS

NBC T 16 - DOS ASPECTOS CONTÁBEIS ESPECÍFICOS DA GESTÃO GOVERNAMENTAL NBC T 16.2. DO PATRIMÔNIO E SISTEMA CONTÁBIL

CICA - Canadá - Noticias

Accounting Standards in Canada- Future Directions

CINIF - México - Boletines

Enero - Marzo de 2005

CNDC - Italia - Noticias

Antitrust: dichiarazione congiunta dei Presidenti Tamborrino e Santorelli. l testo del comunicato stampa. >>

DL Competitività: professioni: lettera del Presidente Tamborrino ai Capigruppo del Senato e, sul maxiemendamento Castelli, dichiarazione congiunta dei Presidenti dei consigli nazionali dei dottori commercialisti, degli avvocati e dei ragionieri. Il testo della dichiarazione congiunta. >>

Comisión Europea - Internacional - Noticias

New group to advise the Commission on strengthening shareholders’ rights and modernising company law

Consejo de Estado - Colombia - Jurisprudencia

Contraloría General de la República - Colombia - Noticias

El Contralor General de la República, Antonio Hernández Gamarra, planteó la necesidad de vincular las zonas de frontera al Tratado de Libre Comercio (TLC) que se está negociando con Estados Unidos. ver más

Control fiscal en los servicios públicos domiciliarios Estas reformas, sin duda alguna, facilitan y mejoran sustancialmente el cumplimiento de las funciones de control fiscal y propician cuatro importantes resultados positivos en el cumplimiento del objetivo general de procurar el buen uso de los recursos públicos.ver más

Informe Financiero Diciembre

DANE - Colombia - Noticias

Índice de Costos de la Construcción de Vivienda

Encuesta Continua de Hogares

Muestra Mensual Manufacturera

Muestra Mensual de Comercio al por Menor

Ernst & Young - Internacional - Documentos

US Foreign Private Issuers Missing an Opportunity Many foreign companies listed in the US are not coordinating their efforts to comply with internal control reporting under Section 404 of the Sarbanes-Oxley Act with other regulatory-driven initiatives. This is according to an Ernst & Young survey, which found that 64% of companies surveyed had not yet taken advantage of the opportunity to align and leverage supporting activities. Read the survey (pdf, 927kb) and press release.

FASB - Estados Unidos de América - Noticias

Joint International Group on Performance Reporting

New—FASB Issues Proposal on the GAAP Hierarchy (Comment Deadline: June 27, 2005) Download the Exposure Draft News Release 

FCCPP - Perú - Noticias

26 Conferencia Internacional de Contabilidad (BRASIL)

Seminario Interamericano de Contabilidad (AREQUIPA)

Seminario Regional Interamericano (IQUITOS)

FEE - Internacional - Noticias

Prospectuses: FEE Highlights Potential Pitfalls for Auditors

FEI - Internacional - Noticias

Internal Audit Applauded

FEI and Regulators Discuss XBRL At 11th International Conference

FRC - Reino Unido - Noticias

APB Issues Further Interim Guidance for Auditors on the First-time Application of IFRSs in the United Kingdom and the Republic of Ireland

GAO - Estados Unidos de América - Documentos

Management Report: Improvements Needed in IRS's Internal Controls GAO-05-247R

IASB - Internacional - Noticias

The April  2005 issue of IASB Update is available here

IASB proposes an urgent, small amendment to IFRS 6 and IFRS 1

Trustees invite comment on IASB’s Due Process Handbook and IFRIC Review of Operations

IASB expands its working group on Standards for Smaller Entities

IFAC - Internacional - Noticias

IFAC Welcomes The Expansion Of The IASB Small And Medium Entities Advisory Panel

IIA - Internacional - Noticias

The IIA's new practice advisories adopted from ISACA guidance The IIA's seven new practice advisories are adopted from Information Systems Audit and Control Association (ISACA) guidance and are designed to assist internal auditors in planning and performing information system audits and to help interpret The IIA's International Standards for the Professional Practice of Internal Auditing. View the seven practice advisories.

IMA - Internacional - Noticias

IMA Encourages Accounting Profession to Embrace XBRL Framework Press Release

IMF - Internacional - Documentos y noticias

A Fiscal Price Tag for International Reserves

Transparency in Central Bank Financial Statement Disclosures

Press Release: IMF Executive Board Approves US$613 million Stand-By Arrangement for Colombia

Acuerdo Stand-By de Colombia con el FMI - Abril de 2005

INTAL - Internacional - Boletines

Carta mensual número 104 Marzo de 2005

INTOSAI -Internacional - Revista

International Journal of Government Auditing April 2005 Vol. 32, No. 2

ISACA - Internacional - Noticias

European Union (EU) Commission Selects COBIT as an Information Systems Security Standard for Paying Agencies

Sarbanes-Oxley Symposium - Washington DC

COBIT Foundation Course - Coming Soon

KPMG - Internacional - Documentos

KPMG 2005 Transparency Report

Rewarding the right culture

KPMG International 2004 Annual Report

Banking beyond borders

Banking on Human Rights

Basel II- A worldwide challenge for the banking business

Basel II- A closer look – managing economic capital

OECD - Internacional - Noticias

OECD calls for active employment, social measures to accompany trade liberalisation

OECD urges insurers and pension funds to clean up their act

Governments need to be better owners of state-owned enterprises, says OECD

OECD launches Web sites for its member countries on www.oecd.org

OIC - Italia - Noticias

28/04/2005 È stata pubblicata nella Gazzetta Ufficiale n. 96 del 27 aprile 2005 (Supplemento Ordinario n. 76) la legge 18 aprile 2005, n. 62 "Disposizioni per l’adempimento di obblighi derivanti dall’appartenenza dell’Italia alle Comunità europee. Legge comunitaria 2004"... >> Dettaglio

27/04/2005 In data odierna il Comitato Esecutivo dell'OIC ha approvato il testo dell'Appendice di aggiornamento all'OIC 1 ed i testi coordinati dei Principi contabili nn. 11, 12, 19, 22, 24, 25, 26 e 28 in base alla nuova normativa societaria, originariamente redatti dai Consigli ... >> Dettaglio

SEC - Estados Unidos de América - Noticias

2005-64 Apr. 26, 2005 SEC Encourages Participation in Its XBRL Voluntary Program 

Remarks for the 11th XBRL International Conference, by Peter Derby, Managing Executive for Operations & Management, Office of the Chairman, Boston, Massachusetts

Secretaria de Hacienda - Bogotá, Colombia - Noticias

Para ICA Retefuente por dividendos y participaciones Con esta medida los agentes de retención del impuesto de industria y comercio cuyo domicilio social sea el Distrito Capital, deberán practicar la retención por el impuesto de industria y comercio sobre los dividendos y participaciones, cuando estos les sean pagados o abonados en cuenta en calidad de exigibles a sus accionistas o socios. La tarifa de retención en la fuente aplicable a los ingresos por concepto de dividendos y participaciones es del 11.04%, correspondiente a las demás actividades comerciales, es decir, que por un dividendo pagado de $1.540.000 millones la retención practicada será de $17.000 El decreto fija un monto mínimo de retención de $521.000 (valor base año 2005), por ello no estarán sometidos a retención en la fuente a título del impuesto de industria y comercio los pagos o abonos en cuenta en calidad de exigibles de los dividendos y participaciones a favor de un mismo beneficiario por valores inferiores a este monto 

SmartPros - Estados Unidos de América - Noticias

More Than Half of Tax Returns E-Filed

150-Hour Rule- Proposed Changes

Salaries of Accounting Managers Quantified in AFP Survey

Judge Finalizes Ex-Qwest Exec's SEC Fine

Free Handbook on Overtime Law

AICPA- Complexity Eroding Voluntary Compliance With Tax Laws

SEC Rebukes Deloitte on Adelphia Audit Spin

SEC Launches Financial Reporting XML Project

Gov't Defends Arthur Anderson Prosecution

Superintendencia Bancaria - Colombia - Legislación

Proyecto de Circular Externa mediante la cual se modifica el Capítulo VIII de la Circular Externa 100 de 1995 y la proforma F.7000- 03 - formato 286 sobre la información contable y financiera que las sociedades fiduciarias transmiten a la Superintendecia Bancaria de Colombia. Plazo para comentarios: 05 de mayo de 2005 hasta las 5:30 p.m. Modificación al Capítulo VIII y Modificación Formato e Instrucctivo.

Superintendencia Nacional de Salud - Colombia - Legislación

Circular Externa 0015 Adopción del Plan General de Contabilidad para las entidades promotoras de salud de carácter público.

Circular Externa 0016 Instrucciones y requerimientos en materia de información financiera.