1. Asociación Española de Contabilidad y Administración de Empresas (AECA) - España - Noticias

    1. Nº 143 - Noviembre 2018
    2. Nº 142 - Octubre 2018
    3. Nº 141 - Septiembre 2018
    4. Nº 140 - Julio 2018
    5. Acto de entrega de Diplomas a Expertos Contables Acreditados-ECA® 2018 en España
    6. Nuevo boletín BIDA news  Nº 1 - Diciembre 2018
    7. Valoración por múltiplos
    8. Contabilidad y control de gestión comercial
    9. E-government 2.0: Medios de comunicación social en el sector público
    10. Marco conceptual para la información financiera de las administraciones públicas (revisado)
    11. Turismo colaborativo
    12. Creatividad y emprendimiento. Capacidad y realidad
    13. Revista Iberoamericana de Contabilidad de Gestión VOLUMEN  XIV · Nº 32 JULIO-DICIEMBRE 2018
    14. Information technology reliability influence on controlling excellence Agnieszka Bieńkowska, Katarzyna Tworek and Anna Zabłocka-Kluczka Published January 2019
    15. De Computis. Revista Española de Historia de la Contabilidad Vol. 15, Núm. 2 (2018) Tabla de contenidos
    16. Gestión Joven – Nº19 – Enero de 2019
    17. The discount rate in the business valuation process: an empirical study in Colombia
    18. A Critical Analysis of Scenarios for Small and Medium Enterprisee in NAFTA renegotiations
    19. The Dynamic Capabilities and the Entrepreneurial Orientation: Source of Innovation and Profitability in the Mexican SME
    20. Analysis of relations between the types of innovations and performance in technological parks
    21. Human Resources Practices and Firm Performance: Exploring the AMO Model in Spanish SMEs
  2. Asociación Interamericana de Contabilidad (AIC) - Internacional - Noticias 

    1. Boletín AIC N°.97-18
    2. Boletín AIC N°.96-18
    3. Boletín AIC N°.95-18
    4. Boletín AIC N°.94-18
    5. Boletín AIC N°.93-18
    6. Boletín AIC N°.92-18
    7. Boletín AIC N°.91-18
    8. Boletín AIC N°.90-18
  3. Asociación Internacional de Actuarios - Internacional - Noticias

    1. January 15, 2019 – The International Actuarial Association Adopts ISAP 1 (Revised) and ISAP 6 | Français
    2. November 21, 2018 – IAA Microinsurance Working Group Releases a Paper on Assessing Risk and Proportionate Actuarial Services in Inclusive Insurance | Français
    3. November 15, 2018 – IAA President Issues Statement on IFRS 17 Insurance Contracts Deferral | Français
    4. September 26, 2018 – IAA Resource and Environment Working Group Releases a Discussion Paper on Decarbonization | Français
  4. Asociación Latinoamericana de Integración (ALADI) - Internacional - Noticias

    1. Expertos avanzan en la nomenclatura de la clasificación de las mercancías
    2. Expertos de América Latina y Asia Pacifico intercambiaron opiniones sobre el futuro de las relaciones económicas y posibilidades de cooperación entre ambas regiones
    3. Avanza la Certificación de Origen Digital de la ALADI
    4. Publicación del TENCI correspondiente al mes de Octubre
    5. Comercio exterior global: ALADI: Enero - Septiembre 2018
    6. ALADI y FONPLATA firman “Carta de Acuerdo para impulsar la Hidrovía Paraguay-Paraná”
    7. Encuentro de Negocios en la sede de la ALADI - “Colombia: Arte y Tradición”
    8. Brasil y Colombia facilitan al comercio de bienes mediante la Certificación de Origen Digital
    9. Situación de la aplicación del Principio de Transparencia en el marco del Acuerdo sobre Facilitación del Comercio (AFC) de la OMC en los países de la ALADI.
    10. Estudio sobre los programas Operador Económico Autorizado en los países miembros de la ALADI con especial énfasis en los requisitos para obtener la certificación
    11. ¿Cómo exportar? Negociación, condiciones de acceso y logística
  5. Asociación Latinoamericana de Logística – Internacional - Noticias

    1. ASOLOG: EL SECTOR LOGÍSTICO EN ECUADOR Y UNA ENTREVISTA A FELIPE TOBAR
    2. URUGUAY: LA CALOG REALIZÓ SU ASAMBLEA ANUAL 2018
    3. CURSO: LOGÍSTICA COMO FACTOR CLAVE DEL DESARROLLO COMPETITIVO
    4. ASAMBLEA EXTRAORDINARIA EN MONTEVIDEO
  6. Association of Accounting Technicians - Reino Unido - Noticias

    1. MPs back a new ‘Charter for Women in Business’
    2. AAT creates new guidance for Making Tax Digital for VAT
    3. Number of late self-assessment returns declining
    4. MPs want more action on Gender, Ethnicity & Executive Pay reporting
    5. MTD for VAT: Pilot now open to all affected businesses
    6. School leavers feel ‘pushed’ down university route
    7. Overwhelming Parliamentary support for Prompt Payment reform
    8. AAT Public Affairs & Public Policy activities (December 2018)
    9. AAT event demonstrates Lloyds Banking Group’s working capital tool for members
    10. 2018 – a year to remember
    11. MTD for VAT: HMRC continues delivery plans, despite Brexit – but other delays announced
    12. ‘Green shoots of recovery’ and ‘positive notes’ from latest apprenticeship figures
    13. AAT research shows the benefits of flexible working
    14. BEIS Select Committee backs AAT on late payment changes
    15. AAT Public Affairs & Public Policy activities (November 2018)
    16. The employee of tomorrow: analytical skills to grow in importance, team player skills to diminish
    17. AAT to introduce new VAT qualification to support businesses in Bahrain and UAE
    18. AAT urges government to go further on ethnicity pay reporting
    19. Black Friday: Five goods that you can’t buy for the cost of a Bookkeeping qualification
    20. Culture of business needs to change to help supply chains thrive: AAT white paper
    21. AAT’s 50th regional branch to hold future of finance event
    22. Bookkeeping figures significantly on the up: AAT
    23. A fair day's work for a fair day's pay: the real Living Wage provides maximum benefits
    24. AAT Public Affairs & Public Policy activities (October 2018)
    25. Budget 2018: Victory for AAT on rent-a-room relief 
    26. Budget 2018: "Slow demise" of austerity – but does Chancellor remain spooked by Brexit?
    27. Budget 2018: IR35, digital tax and National Insurance could be where the spotlight falls
    28. AAT urges accountants to "Flag It Up" to tackle the threat from "dirty money"
    29. AAT launches Making Tax Digital software providers guide
    30. AAT hosts roundtable event to encourage responsible business
    31. AAT announces Vernon Anderson as 38th President
    32. AAT: Prompt Payment Code should be made compulsory and payment terms halved
    33. Making Tax Digital for VAT moves into public beta testing phase
    34. Jannine Edgar joins AAT as Director of Finance and Operations
    35. Merging UCAS and NAS sites could help young people on route to employment
    36. AAT Public Affairs & Public Policy activities (September 2018)
  7. Association of Certified Anti Money Laundering Specialists (ACAMS) - Internacional - Noticias

    1. ACAMS to Translate CAMS into Polish, and Announces Formation of ACAMS Poland Chapter (+ in Polish)
    2. ACAMS 9th Annual AML & Financial Crime Conference—MENA
    3. ACAMS 6th Annual AML & Financial Crime Conference to Address Regulatory Expectations and Compliance Trends
    4. ACAMS Leads Panama AML Training Sessions
    5. 12a Conferencia Anual Latinoamericana sobre ALD y Delitos Financieros
  8. Association of Certified Forensic Investigators of Canada (ACFI) - Canadá - Noticias

    1. ACFI Update: Jan 2019
    2. ACFI Update: Nov 2018
    3. ACFI Update: Oct 2018
    4. ACFI Update: Sep 2018
    5. What Fraud Victims Should Know About the Tax Consequences on Settlements in Fraud Actions – Norman Groot
  9. Association of Chartered Certified Accountants (ACCA) - Reino Unido - Noticias y artículos

    1. Tax transparency, complexity, inequality and corruption are the biggest concerns for the public in G20 countries, finds new survey G20…
    2. Irish economic confidence grows once more, amid turbulent 2018 with global pessimism at record low
    3. Global economic confidence at a record low: pessimism ends a turbulent 2018
    4. ACCA responds to parliamentary vote on Brexit withdrawal agreement
    5. Czech Republic’s Deputy Minister of Finance announced as key note speaker for ACCA International Public Sector conference
    6. ACCA announces pass rates for the December 2018 exam sitting
    7. Global survey from ACCA highlights international trade concerns among SMEs worldwide
    8. ACCA warns 120,000 employees in Ireland over 51 percent tax shock
    9. ACCA responds to reviews of the audit market
    10. More support needed for SMEs with new online VAT
    11. 'Change to National Accounts to defuse the ticking time bomb of student loans’ – ACCA comments on ONS student loans change
    12. New Year deadline looms for tax self-assessment
    13. Tax authorities must recognise the risks in implementing digital tax collection tools
    14. ACCA signs three-year agreement with global corporate services provider Vistra
    15. Governments must redesign the tax system to support the fight against climate change
    16. Helping start-ups to scale-up: converting vision into strategy and governance
    17. ‘Think small first’ – ACCA responds to concerns on auditing standards for smaller and less-complex entities
    18. Public sector an inclusive route into finance, global figures in ACCA study reveal
    19. ‘A sustainable public sector’: ACCA’s 9th International Public Sector Conference 2019 tackles the difficult questions
    20. New research reveals 48% of public believe auditors ‘could prevent company failures’
    21. The Sustainable Development Goals: Redefining context, risk and opportunity across Africa
    22. ACCA joins the European Alliance for Apprenticeships at major event - European Vocational Skills Week 2018
    23. Lifelong learning is essential to remain relevant in an ever-changing world
    24. ACCA and Vietnam Association of Certified Public Accountants strengthen relationship with Memorandum of Understanding
    25. Emotional intelligence is vital for the success of professional accountants in a digital age, says ACCA
    26. Global Memorandum of Understanding signed between Xero and ACCA at World Congress of Accountants
    27. Agreement signed between ACCA and Alibaba Cloud at the first China International Import Expo
    28. Cyprus – Connecting Continents through the Belt and Road Initiative
    29. Leading accountancy body issues on-line tax warning
    30. Government needs to focus on performance, not only cost, says ACCA
    31. ‘Take care with the new digital services tax’
    32. Proposed legislation poses imminent threat to Irish economic model
    33. ACCA signs Memorandum of Understanding with the Chamber of Auditors of Republic of Kazakhstan
    34. ACCA Kazakhstan signs Memorandum of Understanding with the Financial Academy of the Ministry of Finance of the Republic of Kazakhstan
    35. ACCA is official partner of UK Department for International Trade for China International Import Expo (CIIE)
    36. ACCA announces its engaging schedule for World Congress of Accountants in Sydney
    37. Collaborative economy and new business models’ challenges debated at multi-stakeholder conference
    38. ACCA announces pass rates for the first session of Strategic Professional in the latest exam sitting
    39. Brexit uncertainty overshadows UK’s economic confidence since mid-2017
    40. Global economic confidence falls sharply amid growing trade tensions
    41. CBI Director says a no-deal Brexit is not an option
    42. Too many SMEs fail to plan more than a year ahead
    43. ACCA and ICAC host Regional Investigation and Discipline Workshop in Miami
    44. Human Rights Metrics: Reaching scale through the Sustainable Finance agenda
  10. Association of International Accountants - Internacional - Noticias

    1. ETHICS AT CENTRE OF NEW AIA PROFESSIONAL QUALIFICATION
    2. ASSOCIATION MEMBER APPLIES HIS KNOWLEDGE TO HELP BUILD THE FUTURE OF YOUNG PEOPLE
    3. GREEK REGULATOR APPROVES AIA TO PROVIDE CPD TO STATUTORY AUDITORS / ACCOUNTANTS
    4. AIA MEMBERS INVITED TO JOIN HMRC’S AGENT FORUM
    5. AIA ENCOURAGES MEMBERS TO EMBRACE ONLINE CPD LEARNING SOLUTIONS
    6. SHARE YOUR FINANCIAL AND PROFESSIONAL EXPERTISE WITH SCHOOLS IN ENGLAND
    7. AIA WELCOMES BOLD NEW VISION SET OUT IN FRC INDEPENDENT REVIEW
    8. AIA URGE MEMBERS TO SUPPORT LOCAL CHARITIES DURING THE FESTIVE PERIOD
    9. KPMG GIVES ADVICE ON MAKING TAX DIGITAL
    10. AIA SIGN COOPERATION AGREEMENT WITH JINAN UNIVERSITY
    11. A BRIGHT FUTURE FOR STUDENTS ATTENDING THE DARK SIDE OF ACCOUNTANCY
    12. AIA MEET WITH UNIVERSITY OF LONDON AND EPSILON NET
    13. GREATER BAY AREA OPPORTUNITIES DISCUSSED AT AIA HONG KONG AND CHINA TAX CONFERENCE
    14. TIME TO MAKE YOUR NOMINATIONS FOR AIA SPONSORED PQ AWARDS
    15. AIA WELCOMES NEW GRADUATES IN BEIJING
    16. AIA PRESIDENT CALLS FOR ACCOUNTANTS TO PREPARE FOR THE ACCOUNTING REVOLUTION AT WCOA 2018
    17. AN UPDATE FROM THE WORLD CONGRESS
    18. JAKE BERRY MP ANNOUNCES AIA AS A NORTHERN POWERHOUSE PARTNER
    19. AIA ADOPTS REVISED CONSTITUTION
    20. SENIOR PROFESSORS AWARDED AIA MEMBERSHIP
    21. TOWERGATE BIB ANNOUNCED AS A NEW AIA MEMBER BENEFIT PARTNER
    22. AN EVENING OF CELEBRATION AT THE 90TH ANNIVERSARY DINNER
    23. AIA LOOK FORWARD TO CONTINUING ITS LONGSTANDING BUSINESS PARTNERSHIP WITH METRO EDUCATION
    24. AIA HOST GOOD FRIENDSHIP WELCOME DINNER
  11. Auditing and Assurance Standards Board (AUASB) - Australia - Noticias

    1. Auditing and Assurance Standards Board Chair welcomes latest ASIC Audit Inspection Report
    2. The December 2018 newsletter is now available.
    3. The AUASB has released a Consultation Paper on Agreed-Upon Procedures Engagements with comments requested by 18 February 2019.... Read more
    4. Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB Practice Statement 2
    5. AUASB issues Revised ASA 540 Auditing Accounting Estimates and Related Disclosures
    6. AUASB issues the updated AUASB Glossary
    7. AUASB submits feedback on ED ISA 315
    8. Audit Quality in Australia: The Perspective of Audit Committee Chairs
    9. Highlights from the September AUASB Board Meeting are available to read or listen to.
  12. Auditing Practices Board (APB) - Reino Unido - Noticias

    1. Update on FRC investigations in relation to Carillion
    2. Artificial intelligence and corporate reporting
    3. The Financial Reporting Lab launch new blog and podcast series, Structured Futures
    4. FRC launch consultation on changes to Third Country Auditors (Fees) Instrument
    5. Names of audit reviews published
    6. FRC publishes a list of companies whose Report and Accounts have been reviewed
    7. FRC comment on Sir John Kingman's independent review of the Financial Reporting Council
    8. FRC Announces Future of Corporate Reporting Advisory Group
    9. FRC issues a suite of staff factsheets on aspects of FRS 102
    10. FRC issues revised auditing standard and consults on guidance for quality bank audits
    11. Withdrawal of Practice Notes 25 and 27
    12. Wates Principles to improve corporate governance standards among private companies
    13. FRC consults on client assets standard
    14. Auditors must improve their work on the ‘front end’ of company reports
    15. Lab Project Call for Participants: Reporting on the sources and uses of cash
    16. FRC commits to Disability Confident Government scheme
    17. Speech by FRC Deputy Chair, Gay Huey Evans - International corporate governance trends
    18. FRC welcomes the report by the Taskforce on Disclosures about Expected Credit Losses
    19. Sushovan Hussain, former CFO of Autonomy Corporation plc
    20. Financial Reporting Lab Newsletter: Q3-4 2018
    21. Formal Complaint delivered against KPMG and David Costley-Wood, relating to Silentnight
    22. Investigations in connection with the financial statements of Patisserie Holdings Plc
    23. Review of 2016 Audit Standards
    24. FRC announces 2019/20 audit thematic reviews, priority sectors and audit areas of focus
    25. The FRC responds to the 2018 report from the Hampton Alexander Review
    26. Actuarial Statement of Recommended Practice 1: Financial Analysis of Social Security Programmes
    27. Performance metrics – how to improve reporting
    28. FRC highlights where reporting by smaller companies needs to improve
    29. FRC publishes thematic review findings of IFRS 9 and IFRS 15 company disclosures
    30. EFRAG surveys on the impact of new IASB equity/debt proposals
    31. FRC to examine the Future of Corporate Reporting, calls for participation
    32. FRC pushes companies for improved quality reporting
    33. Actuarial Standard Technical Memorandum 1 survey results
    34. Blog: Why diversity makes a positive difference to organisational culture
    35. Developments in Audit event - speeches
    36. Implementation study: Business model reporting; Risk and viability reporting – Where are we now?
    37. Blog - Changing climate : Changing reporting
    38. Financial Reporting Council publishes Annual Report
    39. Blog: A day with XBRL
    40. FRC comment on the CMA's review of the audit sector
    41. FRC sets out new strategic focus to ensure audit serves the public interest
    42. FRC 2019 Taxonomies suite
    43. FRC publishes a list of companies whose Report and Accounts have been reviewed
    44. Hearing regarding KPMG and members
    45. KPMG admit Misconduct in connection with client asset reports for BNY Mellon entities
    46. Research shows that more companies should treat diversity as part of business strategy
    47. Call for Participants in new Lab project: Climate and workforce reporting
  13. Auditoría Interna de la Nación - Uruguay - Noticias

    1. Pautas para la identificación de beneficiarios finales por parte de las entidades obligadas de acuerdo a lo dispuesto por los artículos 23, 24, 26, 29 y 30 de la Ley 19.484 de 5 de enero de 2017
  14. Australian Accounting Standards Board (AASB) - Australia - Noticias

    1. Fatal-flaw review draft: Proposed Standard AASB 2019-X Amendments to Australian Accounting Standards – References to the Conceptual Framework
    2. ED 287 Onerous Contracts – Cost of Fulfilling a Contract
    3. New Accounting Standard: Right-of-Use Assets of Not-for-Profit Entities
    4. Right-of-use assets of not-for-profit lessees
    5. The AASB has clarified the definition of a business and the definition of ‘material’ through two new amending Standards.... Read more
    6. Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB Practice Statement 2
    7. How special are special purpose financial statements – For-profit User and Preparer Survey Results
    8. Representatives of the AASB and the ASBJ hold meeting in Tokyo
    9. Exposure Draft: Not-for-profit lessees may elect not to fair value ‘peppercorn leases’
    10. Treasury proposals to increase thresholds for small/large companies
    11. Roundtable Summary
    12. One-year deferral of AASB 1059 for service concession grantors
    13. Are the reporting stars finally set to align?
  15. Autorité des normes comptables (ANC) - Francia - Noticias

    1. PCG 2019
    2. Entreprises industrielles et commerciales 2019
    3. Règlement n° 2018-08 du 11 décembre 2018 Modifiant le règlement ANC N° 2015-11 du 26 novembre 2015 relatif aux comptes annuels des entreprises d’assurance
    4. Règlement n° 2018-07 du 10 décembre 2018 modifiant le règlement ANC N° 2014-03 du 5 juin 2014 + (Version recueil) relatif au plan comptable général modifié
    5. Règlement n° 2018-06 du 5 décembre 2018 relatif aux comptes annuels des personnes morales de droit privé à but non lucratif + version avec commentaires
    6. Règlement N° 2018-05 du 12 octobre 2018 modifiant le règlement ANC n° 2015-04 du 4 juin 2015 relatif aux comptes annuels des organismes de logement social - note de présentation
    7. Règlement N° 2018-04 du 12 octobre 2018 modifiant le règlement ANC N°2014-01 relatif au plan comptable général des organismes de placement collectif à capital variable - note de présentation
    8. Règlement N° 2018-03 du 12 octobre 2018 relatif aux comptes d’ensemble des partis ou groupements politiques + (Version avec commentaires)
    9. Consultation sur un projet de règlement relatif aux comptes annuels des personnes morales de droit privé à but non lucratif

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