AASB - Australia - Documentos

Service Concession Arrangements

AASB Action Alert Number 84 - May 2005

Determining whether an Arrangement contains a Lease

Decommissioning and Environmental Rehabilitation Funds

Reassessment of Embedded Derivatives

Pre-Date-of-Transition Dual Listed Company Arrangements

Academy of Accounting Historians - Internacional - Documentos

Sweet and sour: accounting for South Sea Islander labour at a North Queensland sugar mill in the late 1800s.

The records of a nobody!: Do they help us understand 18th Century Accounting Practice?

NATIONAL EFFICIENCY, MILITARY ACCOUNTING AND THE BUSINESS OF WAR

Accountancy Age - Reino Unido - Noticias

Banks to disclose IFRS impacts this week

Changes muddy waters at Unilever

E&Y case hampered by 'late disclosure'

Key issues that shaped the legal battle

EC pushes for more influence over IASB

FSA CEO steps into IFRS debate

Accountants get Westminster call-ups

BT and Accenture sign world's biggest renewal deal

Vantis and BDO to carve up Numerica

KPMG appoints new financial advice chief

660A decision may not apply to all

AccountantsWorld - Estados Unidos de América - Noticias

Tracinda says to buy 28 million GM shares

AE Accountancy Education - Reino Unido - Noticias

COMPARISON OF CANADIAN GAAP AND IFRS

PWC OUTLINE IMPACT OF CARBON TAX ON NZ BUSINESSES

ICAEW PUBLISHES REPORT ON INSOLVENCY REGULATION

ICAEW PROPOSES MAJOR INVESTMENT IN EDUCATION AND TRAINING

ANNUAL REVIEW CLARIFIES CIMA IS STILL FOCUSSED ON 2010 STRATEGY

WHISTLEBLOWING OBLIGATIONS NEED TO BE COHERENT TO BE EFFECTIVE ACCORDING TO ICAI

ACCOUNTING STANDARDS BOARD ISSUES GRAP STANDARDS

GET TUNED UP FOR BASEL II - ON TRACK FOR COMPLIANCE, BUT STRUGGLING WITH PROCESS AND BUSINESS VALUE

THE DIFFICULT STEP TOWARDS IFRS IN FRANCE

CIMA LAUNCHES NEW RESEARCH STRATEGY

GOOD NEWS FOR KPMG - VOTED AUDITOR OF THE YEAR

LATEST ISSUE OF INSIDE TRACK - 43

AICPA - Estados Unidos de América - Noticias y artículos

New Resource for Accounting Education and Career Development

Complexity Eroding Voluntary Compliance with Tax Laws AICPA Tells House Small Business Committee

Amendment to Statement on Auditing Standards No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles, for Nongovernmental Entities

Proposed Interpretation 101-15 under Rule 101, Independence – Financial Relationships

The CPA Letter May 2005

American Accounting Association - Estados Unidos de América - Publicaciones

AUDITING: A Journal of Practice & Theory / May 2005 Issue

Information Systems Section

ASBJ - Japón - Documentos

The Series of Discussion Papers "Conceptual Framework of Financial Accounting"

Banco de la República - Colombia - Noticias

Índice de Precios del Productor - IPP - - 0.09% variación mensual para el mes de abril de 2005 Cuadro 1 Cuadro 2 cuadro 3 4 parte I 4 parte II cuadro 5 Gráficos

Política monetaria y tasa de cambio en Colombia Presentación

Informe de Inflación de marzo de 2005

BIS - Internacional - Noticias y publicaciones

BIS Papers: Investigating the relationship between the financial and real economy Read

Consolidated banking statistics for the fourth quarter of 2004. Read

Working Papers: Debt-deflation: concepts and a stylised model Read

CAN - Internacional - Noticias

Presentan libro sobre "El Trabajo y el Empleo en los Tratados de Libre Comercio"

Intensa preparación de los andinos para la Ronda Doha

CAPA - Internacional - Boletín

Chronicle

CEPAL - Internacional - Noticias

Reducción de pobreza urbana en América Latina requiere mayor eficiencia en la gestión municipal

Precio del cobre se mantendrá alto durante el primer semestre del 2005

CEPAL lanza versión 2004 del Anuario estadístico de América Latina y el Caribe

CICA - Canadá - Boletines

FYI Newsletter May 2005

CINIF - México - Documentos

NIF A-6 Conceptos de valuación Ref. No. 007-04 Para recibir comentarios a más tardar el 31 de julio de 2005

Reporte Técnico del CID Enero - Marzo de 2005

Información del Desempeño

Contabilidad Pública

El Buen Gobierno y la “Cleptocracia” Corporativa

El futuro de las normas contables y de auditoría en Argentina.

Principios de Contabilidad Generalmente Aceptados

Se Cuestiona la “Constitución” de la Fundación IASC

¿Réquiem para el B-10?

El Futuro de las Normas Internacionales

Hacia el 2005 Convergencia de Normas Contables

Necesario que cambie el enfoque para emitir normas contables en los Estados Unidos- Dice la SEC

La respuesta mexicana ante los desafíos internacionales

Contabilidad Global

RETOS para la convergencia contable

Principios de Contabilidad Generalmente Aceptados aplicables a la ‘Información Financiera’ de entidades con carácter “No Lucrativo”

Deterioro y Disposición de Activos- Filosofía y Problemática

Puntos destacados del nuevo Boletín C-15, Deterioro en el valor de los activos de larga duración y su disposición.

Contaduría General de la Nación - Colombia - Legislación

Resolución 120 por medio de la cual se modifica el Catálogo General de Cuentas del Plan General de Contabilidad Pública adoptado mediante la Resolución 400 de 2000.

Resolución 114 por medio de la cual se modifica el Catálogo General de Cuentas del Plan General de Contabilidad Pública adoptado mediante la Resolución 400 de 2000.

Contraloría Gneral de la República - Colombia - Informes

Resultados del Proceso Auditor Entidades Vigiladas Entidades por nombre: Junta Central de Contadores

DANE - Colombia - Noticias

Indice de Precios al Consumidor

EFRAG - Internacional - Documentos

IFRIC 3 Emission Rights

IFRIC Draft Interpretation D15 Reassessment of Embedded Derivatives

FACPCE - Argentina - Documentos

RESOLUCION DE LA JUNTA DE GOBIERNO N° 311-05 Normas sobre la actuación del contador público como auditor externo y síndico societario en relación con el lavado de activos de origen delictivo. Haga clic aquí para ver el texto de la Resolución  

RESOLUCIÓN DE LA JUNTA DE GOBIERNO Nº 312/05 Modificaciones al texto ordenado de Resoluciones Técnicas Haga clic aquí para ver el texto de la Resolución

FEI - Internacional - Noticias

U.S. Treasury Considering Reintroducing A 30-Year Treasury Bond

FEI Tax Committee Comments On Proposed CEO Certification Provision

GAO - Estados Unidos de América - Documentos

Financial Audit: Process for Preparing the Consolidated Financial Statements of the U.S. Government Continues to Need Improvement GAO-05-407

IAS Plus - Internacional - Noticias

Draft Interpretations on Service Concesssion Arrangements Deloitte Comment Letter

Download the Comparison of IFRSs and Canadian GAAP

Green Paper on Financial Services Policy (2005-2010)

IAS 27 Download the ICAEW Briefing Paper

IFRS Transition Disclosure Requirements

29 April 2005 Edition of Accounting Roundup

IASB - Internacional - Noticias

Comment deadline extended on questionnaire about accounting principles for small entities

Examples illustrating the IFRIC'S proposals for service concession arrangements have been posted to the IFRIC website

ICANZ - Nueva Zelanda - Noticias

ED/AS-602 and ED/AS-710

ICC - Internacional - Documentos

The adverse effects of compulsory audit firm rotation

IFAC - Internacional - Noticias

IFAC's April 2005 newsletter, featuring stories on the establishment of the Public Interest Oversight Board, recent publications, and the initiatives currently being undertaken by IFAC's boards, committees and task forces, may be downloaded by clicking here.

IIA - Internacional - Noticias

Section 404: Scrutinizing the past, prospecting the future All-day Securities and Exchange Commission hearings allowed those embroiled with Section 404 of the U.S. Sarbanes-Oxley Act of 2002 a chance to vent and praise. Read the latest issue of Auditwire to learn how The IIA was involved in discussing the implementation of Section 404 reporting requirements and what may happen next. Also, a Tone at the Top Special Edition provides seven next-steps for board members.

Small classes produce big learning for CAEs Most universities probably wouldn't brag about a graduating class of only 20 students. But for The IIA's Vision University, a small class is a point of pride. This four-day program is designed with input from current CAEs. Conducted in an intimate classroom setting, it focuses on helping CAEs anticipate challenges, develop responsive strategies, and position internal auditing as a key component of an organization's corporate governance structure, success, and longevity.

Tackling database system security issues Learn how database system security is a serious problem affecting an organization's information security in the latest ITAudit. The new issue also provides information about a new guide that enhances understanding of IT change and patch management controls

IMA - Internacional - Noticias

IMA Study Explores Success of China Haier Group; IMA-funded research examines how company’s innovative business model transformed it from bankruptcy into a recognizable worldwide brand Press Release

IMF - Internacional - Documentos y noticias

The Impact of Macroeconomic Announcements on Emerging Market Bonds

Net Foreign Asset Positions and Consumption Dynamics in the International Economy

ISACA - Internacional - Noticias

COBIT Foundation Course - Coming Soon

Sarbanes-Oxley Symposium - Washington DC

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

Journal Vol 3

NASBA - Estados Unidos de América - Boletines

State Board highlights from - February, 2005

State Board highlights from - March, 2005

OECD - Internacional - Noticias

OECD finds wide variations in countries’ pension promises, funding costs

OIC - Italia - Noticias

04/05/2005 In data 3 maggio 2005 l'IFRIC  ha pubblicato degli esempi relativi all'applicazione dei modelli contabili proposti nelle interpretazioni IFRIC D12, D13 e D14 "Service Concession Arrangements". Si allegano i documenti. >> Dettaglio

02/05/2005 Lo IASB ha pubblicato in data 29 aprile 2005 alcune urgenti e piccole modifiche all'IFRS 6 "Exploration for and Evaluation of Mineral Resources" che, di conseguenza, comportano una modifica  all'IFRS 1 "First-time Adoption of International Financial Reporting Stand... >> Dettaglio

02/05/2005 Il CESR (Committee of European Securities Regulators) in data 27 aprile 2005 ha pubblicato, per consultazione, la bozza dei suggerimenti tecnici per l'equivalenza degli IAS/IFRS con i principi contabili di Canada, Giappone ed USA, che sarà presentata ... >> Dettaglio

SmartPros - Estados Unidos de América - Noticias

Hackett Study to 'Uncover True Cost' of SOX

CPAs Leave the Big Four for Better Life

Wall St. Uncertainty Outweighs Good News

Poll- Most Want No Social Security Cuts

Detroit Ponders Fast-Food Tax

Three Receive Global Center Ethics Awards

FASB Issues Proposal on GAAP Hierarchy

SOX Accounting Expensive for Fortune 1000 Firms

CFO Survey Indicates Improved Outlook For Business Travel

Oil Prices Take a Bite Out of Profits

'Professional Responsibility' Kicks Off Post-Season Tax Talk

XBRL - Internacional - Documentos

Progress Report - March 2005