1. PricewaterhouseCoopers - Internacional - Noticias

   1. Shaping the digital future in Asia Pacific: Prospects for growth 2018-19
   2. Preparing for tomorrow's workforce, today
   3. Global Annual Review 2018
   4. Digital Trust Insights survey
   5. Quality of business reporting on the Sustainable Development Goals improves, but has a long way to...
   6. Governments should do more to unlock the potential of technology to facilitate tax compliance, says...
   7. Despite increasing trade tensions business confidence in Asia Pacific remains high
   8. Organisations are not doing enough to prepare for the future of work, finds PwC report
   9. Strong values drive growth for family business amid disruption fears, finds PwC global survey
   10. Global companies could release €1.3 trillion from working capital to increase capital investment
   11. Cautious European real estate investors look for a mix of healthy occupier markets and new asset...
   12. PwC Digital Trust Insights survey identifies 10 opportunities for businesses to build digital trust
   13. PwC was rated as a Strong Performer in Independent Global IoT Services Connected Business...
   14. Digital innovation in the face of regulatory change
   15. PwC named a Major Player in the IDC MarketScape: Worldwide DevOps Services 2018 Vendor...
   16. PwC Named a Leader for Corporate Services Consulting
   17. Paying Taxes 2019 In-depth analysis on tax systems in 190 economies
   18. Family Business Survey 2018
   19. Working Capital Report 2018/19: Navigating uncertainty
   20. Emerging Trends in Real Estate®: Europe 2019
   21. Digital Trust Insights survey
   22. Rediscovering alternative assets in changing times
   23. The Four Building Blocks of Transformation
   24. Leading a Bionic Transformation
   25. Accounting implications of the UK’s Brexit decision for December 2018 period ends
   26. December year-end accounting reminders – IFRS
   27. IASB agrees to make limited changes to the balance sheet presentation of insurance contract assets and liabilities
   28. Applying IFRS for the real estate industry 2018
   29. Financial reporting impacts from replacement of LIBOR and other interbank offered rates
   30. IFRS news - November 2018
   31. IFRS news - October 2018
   32. IFRS news - August 2018
   33. IFRS and US GAAP: similarities and differences
   34. Audit considerations associated with US tax reform proposals
   35. PwC comments on AICPA's proposal for responding to NOCLAR

2. Public Company Accounting Oversight Board (PCAOB) - Estados Unidos de América - Noticias

   1. PCAOB Adopts New Estimates Standard and Amendments Related to Using the Work of Specialists
   2. PCAOB to Consider New Estimates Standard and Amendments Related to Using the Work of Specialists at Open Meeting December 20
   3. PCAOB Approves Five-Year Strategic Plan and 2019 Budget
   4. PCAOB Announces Agenda for Nov. 29 Standing Advisory Group Meeting
   5. PCAOB Sanctions Deloitte Mexico Partners for Deficiencies and Misrepresentations in Audit of Mexican Subsidiary
   6. PCAOB Fines Deloitte Canada $350,000 for Failing to Maintain Independence Over Three Consecutive Audits
   7. PCAOB Enters into Cooperative Agreement with Austrian Audit Regulator
   8. PCAOB Report on 2017 Inspections of Broker-Dealer Auditors Shows Audit Deficiencies Remained High, While Fewer Independence Violations Were Found
   9. PCAOB Seeks Public Comment on its Draft Five-Year Strategic Plan
   10. PCAOB Announces 332 Scholarships for the 2018-2019 Academic Year

3. Red de Facultades de Contaduría Pública (REDFACONT) – Colombia - Noticias

   1. Invitación a reunión para acuerdo de movilidad docente con programas de Contaduría de Colombia
   2. III Encuentro Nacional de Semilleros y Grupos de Investigación REDFACONT
   3. II Encuentro Nacional de Semilleros y Grupos de Investigación REDFACONT

4. Rutgers Accounting Web - Estados Unidos de América - Presentaciones

   1. Auditing

5. SAMantilla - Colombia - Artículos

   1. LAS LECTURAS QUE MÁS DISFRUTÉ EN EL 2018 (4): “Las mil noches y una noche”
   2. LAS LECTURAS QUE MÁS DISFRUTÉ EN EL 2018 (3): “Más inteligentes juntos. Por qué la inteligencia artificial necesita diseño centrado-en-lo-humano”
   3. Derogatorias, adjetivos y ley de financiamiento. Los del CTCP debieran renunciar, pero en consonancia no lo hacen
   4. LAS LECTURAS QUE MÁS DISFRUTÉ EN EL 2018 (2): “Tendencias de tecnología 2018: La empresa sinfónica”
   5. LAS LECTURAS QUE MÁS DISFRUTÉ EN EL 2018 (1): “Ingresos ordinarios provenientes de contratos con clientes — Una guía para para la NIIF 15”
   6. Del cambio a la disrupción. ¿Está seguro de haber ajustado bien los cinturones de la información financiera?
   7. IFRS: diferencias a favor y en contra. Posiblemente el valor razonable tiene la clave
   8. ¿Están los IVS ganando el momentum que una vez tuvieron los IFRS?
   9. ISA/NIA 540 (Revisado, octubre 2018) – Parte V – Cómo deben auditarse los estimados de contabilidad (2)
   10. ISA/NIA 540 (Revisado, octubre 2018) – Parte IV – Cómo deben auditarse los estimados de contabilidad (1)
   11. ISA/NIA 540 (Revisado, octubre 2018) – Parte III - Estimados contables: ¿en qué consisten las estimaciones de contabilidad?
   12. ISA/NIA 540 (Revisado, octubre 2018) – Parte II – IAASB insiste en el escepticismo profesional, pero…
   13. ISA/NIA 540 (Revisado, octubre 2018)
   14. El futuro de los trabajos y el futuro de la contaduría. Se hace necesario adquirir nuevas habilidades para tener acceso a los nuevos trabajos
   15. Los revisores fiscales pierden con cara… y pierden con sello. Pero apoyan al CTCP y cierran las puertas a la economía digital
   16. Contabilidad para novias - ¡revisado!
   17. ¡Hans, tienes correo!
   18. El nuevo estándar de arrendamientos – algunos problemas (que probable frecuentemente sean inmateriales)
   19. Ganancias que no son PCGA: no todos somos malos, simplemente estamos dibujados de esa manera
   20. Está tenido para la venta, ¡y no me refiero a dentro de dos años!
   21. El hermoso juego, de la contabilidad para el hermoso juego
   22. Más sobre los términos de los arrendamientos, si no tal vez del cariño
   23. Definición de material – un estándar de acuerdo con la influencia
   24. Definición de un negocio – parte dos: ¿qué significará todo ello?
   25. Definición de un negocio – parte uno: su concentración es opcional
   26. Los IFRS - ¡señales y maravillas!
   27. Hablando de mi contabilidad generacional: uniendo los puntos
   28. Licor arriba, o: ¡nuestra comparabilidad está deteriorada!
   29. Aplicando la exención de uso propio – no importa la historia, sienta la sinceridad
   30. Contabilidad para la “nueva economía mundial” - ¿encaja incluso dentro de los IFRS?
   31. El futuro de la presentación de reportes corporativos - ¡Acoja lo desconocido!
   32. Eso no es un activo contingente, o: ¿por qué reconocerlo ahora cuando podríamos esperar?
   33. Agitando el porro: más sobre la marihuana y el IAS 41
   34. Medidas que no son GAAP – aumentando el rigor
   35. ¡No es inusual! (será reportado por separado)
   36. Un toque a la reclasificación, o: ¡aquí no hay errores para ver!
   37. Revisión de revelaciones – elija un estándar, cualquier estándar…

6. Saudi Arabian Monetary Authority (SAMA) - Reino de Arabia Saudita - Noticias

   1. SAMA'S DECISION ON REPO AND REVERSE REPO RATES
   2. SAMA Issues the Rules for the Licensing and Supervision of Foreign Branches of Insurance and/or Reinsurance Companies in the Kingdom of Saudi Arabia
   3. SAMA Launches an Advanced Diploma Program for National Cadres working in the Insurance Sector
   4. SAMA Calls on five Liberal Profession Companies to Quickly Correct Their Situation in Order to Avoid The Withdrawal of The License
   5. SAMA Announces a Preliminary Draft on the Individuals Leased Vehicle Comprehensive Insurance.. SAMA Asked for Comments about it
   6. In an Initiative Aims at Improving The Monetary Cycle in the kingdom, SAMA launches the Operational Model of the Unified Cash Centers
   7. SAMA: Mada Atheer’s operations have jumped 10 times since the beginning of 2018… and 753,5 Million riyals executed during October.
   8. SAMA: Announces the publication of the explanatory memorandum to amend some of the executive regulations of the Cooperative Insurance Companies Control Law
   9. FATF’s Mutual Evaluation Report (FATF): The Kingdom has a strong legal framework for Combating ML & TF.
   10. SAMA decided to raise repo and reverse repo rates

7. Saudi Organization for Certified Public Accountants (SOCPA) - Reino de Arabia Saudita - Noticias

   1. SOCPA participates in the exhibition accompanying the First International Conference on Commercial Arbitration

8. Secretaría Distrital de Hacienda (Bogotá) - Colombia - Noticias

   1. Concejo aprueba presupuesto para Bogotá por $25,6 billones
   2. El Marco Fiscal de Mediano Plazo (MFMP) es el plan de ruta de la política fiscal del Distrito Capital
   3. Alcalde Peñalosa entrega dos nuevos parques en Engativá
   4. ¿Qué obligaciones tienen los sujetos pasivos del impuesto al consumo?
   5. Nuevo certificado de Antecedentes de Obligaciones con el Distrito
   6. Recaudo en Bogotá supera los $ 8,9 billones en 2018
   7. ¿En qué consiste el impuesto a la publicidad exterior visual?
   8. Evite inconvenientes con el ICA

9. Securities and Exchange Comission (SEC) - Estados Unidos de América - Noticias

   1. Agencies Invite Comment on a Proposal to Exclude Community Banks from the Volcker Rule
   2. Two Advisory Firms, CEO Charged With Mutual Fund Share Class Disclosure Violations
   3. SEC Charges Audit Firm and Suspends Accountants for Deficient Audits
   4. SEC Staff Encourages Continued Engagement on Impact of MiFID II Research Provisions
   5. SEC Charges Two Robo-Advisers With False Disclosures
   6. SEC Adopts Transaction Fee Pilot for NMS Stocks
   7. SEC Adopts Final Rules to Allow Exchange Act Reporting Companies to Use Regulation A
   8. SEC Charges Additional 13 Unregistered Brokers Who Sold Woodbridge Securities to Retail Investors
   9. SEC Proposes Rule Changes for Fund of Funds Arrangements
   10. SEC Proposes Risk Mitigation Techniques for Uncleared Security-Based Swaps
   11. SEC Adopts Rule of Practice 194
   12. SEC Approves 2019 PCAOB Budget and Accounting Support Fee
   13. SEC Adopts Final Rules for Disclosure of Hedging Policies
   14. SEC Charges Former Panasonic Executives
   15. SEC Publishes Two Reports on Credit Rating Agencies Showing Continued Focus on Compliance and Competition
   16. SEC Solicits Public Comment on Earnings Releases and Quarterly Reports
   17. BNY Mellon to Pay More Than $54 Million for Improper Handling of ADRs
   18. SEC Charges Former New York Investment Advisor and Daughter With Conducting a Ponzi Scheme
   19. SEC, MSRB, FINRA to Hold Compliance Outreach Program for Municipal Advisors
   20. Executives Settle ICO Scam Charges
   21. Three Developers Settle Charges of Fraudulent EB-5 Offering
   22. SEC Charges The Hain Celestial Group with Internal Controls Failures
   23. SEC Charges Agria Corporation and Executive Chairman With Fraud
   24. Three Broker-Dealers to Pay More Than $6 Million in Penalties for Providing Deficient Blue Sheet Data
   25. SEC Halts Alleged Insider Trading Ring Spanning Three Countries
   26. SEC Adopts FAIR Act Rules Promoting Research Reports on Investment Funds
   27. SEC Adopts Rules That Increase Information Brokers Must Provide to Investors on Order Handling
   28. SEC Issues Statement on Certain Provisions of Business Conduct Standards for Security-Based Swap Dealers and Major Security-Based Swap Participants
   29. SEC Adopts Rules to Modernize Property Disclosures Required for Mining Registrants
   30. SEC Proposes Disclosure Improvements for Variable Annuities and Variable Life Insurance Contracts
   31. SEC Launches New Strategic Hub for Innovation and Financial Technology
   32. SEC Investigative Report: Public Companies Should Consider Cyber Threats When Implementing Internal Accounting Controls
   33. SEC Suspends Former BDO Accountants for Improperly “Predating” Audit Work Papers
   34. SEC’s New Strategic Plan Puts Investors, Innovation, and Performance at Top

10. Singapore Actuarial Society - Singapur - Noticias

    1. Health and Retirement Conference 2018  
    2. Life Insurance Conference 2018

11. Slovenian Institute of Auditors - Eslovenia - Noticias

    1. Izšla je nova številka revije SIR*IUS.  
    2. Strokovni svet Slovenskega inštituta za revizijo je na seji 17. oktobra 2018 po končani javni razpravi in strokovni uskladitvi sprejel Pojasnilo 1 k SRS 11 (2016).
    3. Strokovni svet Slovenskega inštituta za revizijo je na seji 17. oktobra 2018 po končani javni razpravi in strokovni uskladitvi prispelih predlogov, sprejel spremembe SRS 2016. Oglejte si še prošnjo za soglasje, poslano na Ministrstvo za gospodarski razvoj in tehnologijo.

12. Society of Actuaries (SOA) - Estados Unidos de América - Noticias

    1. Society of Actuaries Recognizes Actuarial Program at Brigham Young University - December 6, 2018
    2. Actuaries Climate Index Winter 2017-18 Data Released – November 15, 2018
    3. The Society of Actuaries Publishes Annual Mortality Improvement Scale Update, MP-2018 - October 23, 2018
    4. The Society of Actuaries Expands Research Capabilities with Health Care Cost Institute Data - October 8, 2018
    5. Five-Generation Study: Millennials Face Increased Retirement, Financial Challenges – October 3, 2018
    6. Casualty Actuarial Society and Society of Actuaries Explore Combining into One New Organization – September 26, 2018
    7. The Math Motivators Matching Gift Campaign Has Been Extended – September 4, 2018
    8. Actuaries Climate Index Fall 2017 Data Released – August 1, 2018
    9. The SOA Funding Research Grants from the University of Waterloo and the University of Iowa – August 1, 2018

13. Society of Actuaries in Ireland - Irlanda - Noticias

    1. SAI Newsletter December 2018
    2. 181115 Private Pension Tax Relief - Presentation , LIA Accrediation , 181115 Private Pension Tax Relief - IOB Accreditation.pdf
    3. Working Party paper on the Actuarial Opinion on Technical Provisions
    4. Response to Consultation on Automatic Enrolment Retirement Savings
    5. Response to the Consultation on Supplementary Pensions Reform: Roadmap for Pensions Reform 2018-2023
    6. Response to the Pensions Authority consultation document on the Regulation of defined contribution master trusts.
    7. Response to Central Bank of Ireland Second Consultation Paper (CP 124)
    8. Response to Central Bank of Ireland Consultation Paper (CP 122)

14. Suomen Tilintarkastajat ry - Finlandia - Noticias

    1. KILA 2018/1990: Ravintolatoiminnan alihankintapalvelujen kirjanpitokäsittelystä
    2. KILA 2018/1989: Poikkeuslupa konserniyhtiöiden samatilikautisuuden vaatimuksesta
    3. Kauppalehti: TEM pohtii kevennettyä tarkastusta mikroyrityksille

15. South African Institute of Chartered Accountants (SAICA) - Sudáfrica - Noticias

    1. Building an ecosystem of thriving SMEs that will transform the economy
    2. Evaluating trust in the accountancy profession
    3. Almost 2 000 previously disadvantaged students in the pipeline to become CAs(SA)
    4. Upcoming SAICA disciplinary hearings
    5. Upcoming disciplinary hearings
    6. SAICA’s response to the VBS Mutual Bank report released by Advocate Terry Motau SC on 10 October 2018
    7. SAICA’s AT(SA) initiative contributes to building our nation
    8. How does South Africa treat global citizens from a taxation perspective?
    9. Are young prospective CAs(SA) expected to be ethical?
    10. Non-compliance: a reality in South Africa. What are the implications for SAICA members and the public at large?
    11. Assurance engagements on attorneys’ trust accounts
    12. What are the values SAICA expects of its members?

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