Auditor liability firmly on government's agenda
Financiers use 'pub test' on potential clients
IFRS update 2 - a management briefing
EU angers Japanese over accounts differences
US economy losing steam- Conference Board indicators
Underperformance, not ethics, gets CEOs fired
Inflation slower than expected
Snow says China must beware of angry Congress
Closing arguments in Scrushy trial
China rejects U.S. currency criticism
Cap plan only partial Social Security help
Demand for certified bookkeepers outpacing supply
FERF report details 404 best practices
Marriage of PDF and XBRL good news for financial reporting
Proclama de los Contadores Publicos Colombianos Pronunciamiento de diferentes organizaciones de Contadores del país , en defensa de la profesión, sus proyectos de ley, la investigación, la educación de calidad, dentro de la defensa más amplia del trabajo, la producción y la soberanía nacional.Para ver este interesante documento, haz click aquí
Contadores de América- A rescatar nuestra reputación y prestigio
RESEARCH STUDY WARNS OF REDUCING AUDITORS' ROLE IN SUPERVISION OF FINANCIAL SERVICES FIRMS
MORE USER FRIENDLY DIRECTOR AND EXECUTIVE REMUNERATION INFORMATION FOR SHAREHOLDERS
DELOITTE WELCOMES AASB'S MOVES ON BUSINESS COMBINATION ACCOUNTING
AUDIT FIRMS PUBLISH SEC STAFF VIEWS ON FAS123, FAS123R ISSUES
New Research Shows CPA Profession’s Image Continues to Climb
Kathryn A. Forbes Receives the AICPA Public Service Award
Lewis, Hooper & Dick, LLC Recognized for Exceptional Public Service
Pennsylvania CPA Honored as Outstanding Educator
AICPA Commends Congress for Introducing Privacy Protection Act of 2005
The Global OTC Derivatives Market at end-December 2004. Read
International Journal of Central Banking launched Read
Central Bank Cooperation at the Bank for International Settlements, 1930-1973 Read
Tarisa Watanagase: Supervisory concerns in an IT environment Read PDF
Susan Schmidt Bies: Financial stability benefits and implementation challenges of Basel II Read PDF
Eva Srejber: The divorce between macro financial stability and micro supervisory responsibility - are we now in for a more stable life? Read PDF
William L Rutledge: Basel II - risk management and financial stability Read PDF
Jaime Caruana: Overview of Basel II and its reflections on financial stability Read PDF
Jaime Caruana: Monetary policy and Basel II Read PDF
Svein Gjedrem: The macroprudential approach to financial stability Read PDF
Reductions in the Net Investment in Self-Sustaining Foreign Operations
Transfers of Receivables — Definition of Recourse
Debtor's Accounting for Changes in Line-of-Credit or Revolving-Debt Arrangements
Auditor's Report on Financial Statements of Public Sector Reporting Entities (Comments requested by July 15, 2005) Full Text
“Implications of Moving to IFRSs for Existing Canada/US GAAP Differences”
AcSB May 11-12, 2005 Decision Summary
Avis n° 2005-C du 4 mai 2005 du comité d’urgence afférent aux modalités d’application du règlement n° 2004-01 du CRC relatif au traitement comptable des fusions et opérations assimilées
The GASB published the draft comment letter to ED Amendments to IFRS 6 and IFRS 1. The draft comment letter is open for comment until 30 May 2005.
"The FASB's Efforts Toward Simplification"
The Hierarchy of Generally Accepted Accounting Principles
Joint International Group on Performance Reporting
Links for Insurance Policyholders Insurance policyholders, including noninsurance enterprises, are subject to FASB Statement No. 5, Accounting for Contingencies, paragraph 44, which requires that an insurance contract indemnify the insured against loss. The guidance in the AICPA Technical Practice Aid, Accounting by Noninsurance Enterprises for Property and Casualty Insurance Arrangements That Limit Risk, provides additional information to assist noninsurance enterprise policyholders in assessing whether an insurance contract provides such indemnification. View the Insurance—Risk Transfer project update.
APB Issues Supplementary Guidance for Auditors of Occupational Pension Schemes
Model IFRS Financial Statements and Presentation and Disclosure Checklist
Alternative Performance Measures
IFRIC D16 Scope of IFRS 2 (comments due 18 July 2005)
IFRIC D17 IFRS 2-Group and Treasury Share Transactions (comments due 18 July 2005)
IFRIC publishes proposed guidance on issues relating to IFRS 2
ED 7 Financial Instruments- Disclosures - Day 1 profit disclosures
PCAOB issues guidance on Auditing Standard No. 2 The U.S. Public Company Accounting Oversight Board (PCAOB) has published additional guidance on Auditing Standard No. 2, responding to concerns voiced at the U.S. Securities and Exchange Commission's recent roundtable on implementing the internal control reporting provisions of Section 404 of the U.S. Sarbanes-Oxley Act of 2002. Learn more.
IMA Launches Research Centre of Excellence Press Release
Characterizing the Expenditure Uncertainties of Industrial Countries in the 21st Century
Is the Middle East and North Africa Region Achieving Its Trade Potential?
Inflation Targeting and Output Growth- Empirical Evidence for the European Union
Carta mensual número 105 Abril 2005
19/05/2005 In data odierna l'IFRIC ha pubblicato due "Draft Interpretations": D16 Scope of IFRS 2; D17 IFRS 2 - Group and Treasury Share Transactions I commenti dovranno pervenire entro il 18 luglio 2005. I documenti saranno disponibili sul sito dello IASB dal 20... >> Dettaglio
Financial Reporting News, May 3, 2005
En Bogotá, la población menor de 25 años presenta la tasa más alta de desempleo. El 25% de las personas de 18 a 24 años de la población económicamente activa (PEA) está desempleada, lo mismo que el 22% de los menores de 18 años.
La duración del desempleo presenta una relación directa con la edad de los desocupados: los desempleados de 56 años y más duran en promedio 21 semanas buscando empleo, mientras que para los jóvenes de 12 a 25 años la duración promedio es de 8 meses.
Bush Committed to Private Accounts Plan
IMA Launches Research Centre of Excellence
SEC Chairman Comments on Exchange Mergers
Underperformance, Not Ethics, Gets CEOs Fired
Microsoft Announces Professional Accountants' Network
Firms Delay Filings Amid Sarbanes-Oxley