The ABO Reporter SUMMER 2005
Dept Treasury Regulation re disclosure of director and executive remuneration by listed companies
Attorney-General's Dept ITSA Bankruptcy Anti-Avoidance proposals
Attorney-General's Dept Shareholder participation in Corporate Governance
DITR Office of Small Business Submission on Government Annual Regulatory Plans
AASB Action Alert No. 85 - June 2005
Issue Paper 05/6 (Update #1, 9/6/05) - Dual Listed Company Arrangements
Issue Summary 05/4 (Update #1, 9/6/05) - Inventory Rebates and Settlement Discounts
Issues paper 05/8 (Initial, 9/6/05) - Scope of IFRS 2 – Share-based Payment
Issue Summary 05/10 (Initial, 9/6/05) - Measurement of Public Sector Equity Contributions
Classification of Long-Service Leave Liabilities
Finance bill railroaded despite pensions fears
BDO Stoy Hayward boosted by Numerica deal
Audit ethics could hit bankers and lawyers
PM under fire after criticising audit 'bonanza'
Bill could mean jail for innocent auditors
Arthur Andersen releases statement
S&W merger wins firm eighth place
Arthur Andersen conviction overturned
Europe to adopt money laundering rules
Greenspan expects China to move soon on exchange rate
Smaller accounting firms reap benefits from SOX
PCAOB releases XBRL attest engagement guidance
Snow says China ready to reform yuan
Bristol-Myers seen settling case by U.S.
Washington Mutual to buy Providian for $6.45 billion
Accountants are kings among U.S. 2005 graduates
The future of business software
Richest are leaving even the rich far behind
Pick for SEC chief stirs debate
Payroll growth surprisingly slow
Who killed Andersen- It was suicide
Rate increases may be near end
Paris Hilton ads boost burger sales
NYT- Decision rekindles debate over Andersen indictment
IMF- US economy strong, but relies on unprecedented borrowing
Viewpoint- Class and the American Dream
Editorial 83-05 Informe ROSC ( Reports on the Observance of Standards and Codes) en Español cuyo propósito es observar las deficiencias que, a criterio de esta evaluación realizada por iniciativa del Banco Mundial, tiene la contabilidad en Colombia. Una razón más para continuar el trabajo de avance hacia la armonización / implementación de los estándares internacionales de contabilidad en nuestro país. Aporte del CP Juan Fernando Mejia . Versión Mejorada
Editorial 84-05 Exoneración del revisor fiscal en el sector real. Información de Fesovalle
SURVEY REVEALS FTSE100 GET SERIOUS ON CORPORATE GOVERNANCE
REPORTING OIL AND GAS RESERVES
HEDGE ACCOUNTING PRESENTATION INFORMATION RELEASED
IS ACCOUNTING EDUCATION RELEVANT?
ACCOUNTING CHANGES AND ERROR CORRECTIONS
DEVELOPMENTS IN BLACK ECONOMIC EMPOWERMENT ACCOUNTING
ICAI RESPOND TO ODCE ANNUAL REPORT
ACCOUNTING FOR PRE-EXISTING RELATIONSHIPS BETWEEN PARTIES OF A BUSINESS COMBINATION
BOARD RELEASES GUIDANCE FOR ATTEST ENGAGEMENTS REGARDING XBRL
CANADIAN AUDITING AND ASSURANCE STANDARDS BOARD TACKLES AUTHORITY OF STANDARDS AND GUIDELINES
DRAFT UITF ABSTRACT ISSUED - SCOPE OF FRS20 (IFRS 2)
UK UITF ISSUES DRAFT ABSTRACT - FRS 20 (IFRS 2) - GROUP AND TREASURY SHARE TRANSACTIONS
NEW MONEY LAUNDERING DIRECTIVE PROVIDES OPPORTUNITY FOR CLARITY IN IRELAND
COSTA RICA MOVES TO OBLIGE AUDITORS TO REGISTER
BOARD REVOKES FIRM'S REGISTRATION - DISCIPLINES THREE ACCOUNTANTS FOR FAILURE TO COOPERATE
WOULD YOU, COULD YOU, SHOULD YOU BLOG?
OUTSOURCING, OFFSHORING, NEARSHORING- WHAT TO DO?
ASSESSING COMPANY-LEVEL CONTROLS
THE PRACTITIONER-PROFESSOR LINK
The CPA Letter June 2005
AcSEC Update Newsletter June 2005 Vol 9, No 1
June 6 Can Flood of New Grads Ease CPA Shortage?AICPA News Update HTML format
From The Tax Adviser- Substantiate Travel and Entertainment Costs
CPA Exam Alert Newsletter Spring 2005
May 19 What Keeps YOU Awake at Night?In Our Opinion Newsletter Winter 2005
Practicing CPA May 2005, Volume 29, Number 4
E-newsletter for Members in Business & Industry May 20, 2005 - Issue No. 81
Nuevo esquema de suministro de liquidez
Índice de Precios del Productor - IPP - 0.05% variación mensual para el mes de mayo de 2005 Cuadro 1 Cuadro 2 cuadro 3 4 parte I 4 parte II cuadro 5 Gráficos
Intervención del doctor José Darío Uribe, Gerente General del Banco de la República, en debate sobre las Remesas en Colombia, Comisión III del Senado de la República En formato Pdf
Continúa el buen momento económico para la región
A mejorar condiciones para estabilidad democrática en las Américas
Forbearance and prompt corrective action Read
Globalisation and monetary policy in emerging markets Read
Alan Greenspan: Central bank panel discussion Read PDF
Jürgen Stark: The IMF in a changing world (opening address) Read PDF
Rodrigo de Rato: The IMF in a changing world (keynote address) Read PDF
Lars Heikensten: The IMF - mandate, means and governance in a changing world Read PDF
Axel A Weber: The IMF in a changing world (concluding remarks) Read PDF
Svein Gjedrem: Price stability is not self-generating Read PDF
Susan Schmidt Bies: Enhancing risk management under Basel II Read PDF
Susan Schmidt Bies: Community banks - a regulatory update Read PDF
Ministros de Trabajo de la CAN aprueban su plan de acción y se reúnen con sus homólogos del Mercosur
Unión Europea y Comunidad Andina definen estrategia 2007 / 2013
Reducir la brecha digital y aumentar la igualdad de oportunidades
Promueven políticas de equidad de género para el sector financiero de Costa Rica
Accounting for Pre-Existing Relationships Between the Parties of a Business Combination
Financial Instruments — Hedges
PROYECTO DE REGLAMENTO DE ARANCELES PROFESIONALES
Ponencia para Primer Debate al Proyecto de Ley 15 de 2003 Senado. por la cual se instaura la ley de estabilidad jurídica para los inversionistas en Colombia.
Albo Unico, sprint per il traguardo
En los últimos 20 años: Narcotraficantes realizaron gigantesca contrareforma agraria ver más
Análisis del Proyecto de Ley que modifica el SGSSS ver detalles
Informe Financiero Marzo de 2005 ver detalles
Ajustes por inflación empresas en liquidación
Oportunidad del reconocimiento de servicios prestados
Ajustes por inflación Iglesias
Imputación pagos copropiedades
Indice de Precios al Consumidor
Muestra Mensual de Comercio al por Menor
Transporte Urbano Automotriz de Pasajeros
Reconocimiento a labor de producción estadística en el país
Informes de coyuntura económica Regional - ICER
Encuesta Anual de Servicios (Hoteles, Restaurantes y Agencias)
Director del DNP dice que tasa de desempleo podría llegar al 10 por ciento en diciembre
The comment letter to IASB-paper Questionnaire on Possible Recognition and Measurement Modifications for Small and Medium-sizes Entities (SMEs) is now available for download.
The AIC published the comment letter to IFRIC Draft Interpretation D15 Reassessment of Embedded Derivatives. The letter is now available for download
EFRAG Annual Review 2004 released
Due Process of IASB: Draft Handbook of Consultative Arrangements
IFRIC—Review of Operations: Consultative Document
CESR draft ‘Recommendation on Alternative Performance Indicators’
IFRIC Draft Interpretation D16 Scope of IFRS 2
IFRIC Draft Interpretation D17 IFRS 2 – Group and Treasury Share Transactions
Statement No. 154 Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3
Proposed FSP FIN 45-b—Application of FASB Interpretation No. 45 to Minimum Revenue Guarantees Granted to a Business or Its Owners (Posted: June 9, 2005)
PCAOB Summarizes ‘Next Steps’ At SAG Meeting
FEI CFO Survey- Economic Optimism Drops To 12-Month Low
FEI Weighs In On SEC’s Proposed Rules For Credit Rating Agencies
Leading Practices In Executive Compensation, By Heidrick & Struggles
Treasury’s John Snow- Balance Needed In Sarbanes-Oxley Enforcement
Sarbanes-Oxley Impact On Private Companies, By Foley & Lardner
Perspectives Of Audit Committee Chairs- Global 50, By Spencer Stuart
FERF Publications- 404 Best Practices and Control Deficiencies Analysis
Panel Concludes Enquiry on Royal Bank of Scotland Accounting for Joint Venture
APB Issues Draft Revised Guidance on the Audit of Registered Social Landlords
June 2, 2005—GASB Publishes Plain-Language Guide to Notes to The Financial Statements and Supporting Information
IAIS Chairman stresses need for coordination and exchange of information in supervision of international financial conglomerates. Read
IAIS provides initial input into Phase II of IASB's Insurance Contracts Project. Read To access report click here
Annual report: Illustrative example of a general purpose financial report prepared in accordance with the Corporations Act 2001, AASB Accounting Standards and UIG Interpretations: Download (PDF 6,004k - large file, be patient)
Summary Record of its 20 May 2005 Meeting
May 2005 Edition of the Deloitte Global Offerings Services Newsletter
Letter of Comment on IASB's Proposed Drafting for Day 1 Disclosures
Four IFRIC members reappointed and new IFRIC Chairman appointed
The IASB has today published in a single volume its official pronouncements that were issued as at 1 January 2005. For details, click here .The text also includes editorial corrections made to the text as published in the Bound Volume for 2004. For details, click here.
IASB launches programme of European roadshows
Competence Requirements for Audit Professionals
A new IIA position paper provides guidance for chief audit executives (CAEs) expressing an opinion on internal controls using the COSO framework. Download the paper from our leading reports and papers repository.
Learn how auditors can monitor anonymous user connections to help prevent external threats to computer systems in the latest issue of ITAudit. The issue also provides information about the inner workings of operating systems, the most recent SANS Institute Top 20 list of security vulnerabilities, and a European survey on Internet security.
Efficiency and Legitimacy- Trade-Offs in IMF Governance
Underlying Factors Driving Fiscal Effort in Emerging Market Economies
Building Prosperity in Latin America and the Caribbean- Macroeconomic and Reform Priorities
Technology Diffusion, Services, and Endogenous Growth in Europe. Is the Lisbon Strategy Useful?
Outsourcing Tariff Evasion- A New Explanation for Entrepot Trade
Crouching Tiger, Hidden Dragon- What are the Consequences of China's WTO Entry for India's Trade
Does Foreign Aid Reduce Poverty- Empirical Evidence from Nongovernmental and Bilateral Aid
Are Emerging Market Countries Learning to Float?
Technology Diffusion, Services, and Endogenous Growth in Europe. Is the Lisbon Strategy Useful?
ISACA Unveils New Career Centre- Job Board Connects IT Job Hunters and Employers
New Book from ISACA Offers Guidance on Cybercrime Prevention and Incident Response
Drug spending in OECD countries up by nearly a third since 1998, according to new OECD data
Cutting barriers to competition, investment and trade in US and EU would boost GDP - OECD study
09/06/2005 È stata integrata la "Commissione consultiva per lo studio dei problemi di coordinamento della legislazione civile e tributaria alla dissciplina dei principi contabili internazionali" con un gruppo di lavoro di esperti del settore assicurativo per il recepimento della d... >> Dettaglio
Forum on Auditing in the Small Business Environment Presentation Slides from Previous Forum (Denver)
El Departamento de Ciencias Contables de la Facultad de Ciencias Económicas y Administrativas invita a la Comunidad educativa a visitar su nueva página web https://www/fcea/pos_contaduria/inicio.htm
Governance, the Board and Compensation, by Chester Spatt, Chief Economist and Director, Office of Economic Analysis, Pittsburgh, PA
Remarks before the USC Leventhal School of Accounting: SEC Financial Reporting Institute Conference, by Donald T. Nicolaisen, Chief Accountant, Pasadena, CA
El ingreso promedio de un hogar de estrato 1 en Bogotá es de $705.304 pesos, con un ingreso per cápita de $191.038.
El ingreso promedio de un hogar de estrato 2 en Bogotá es de $940.766 pesos, con un ingreso per cápita de $273.367.
El ingreso promedio de un hogar de estrato 3 en Bogotá es de $ 1.637.935 pesos, con un ingreso per cápita de $539.926.
CFO Survey- Economic Optimism Drops to 12-Month Low
FEI Weighs in on SEC's Proposed Rules for Credit Rating Agencies
IMA Conference to Address Changes in Accounting, Business
CCH Offers SEC Comment Letters
U.S. Eases Rule for Donating Cars to Charity
Citigroup to Settle Enron Lawsuit for $2B
CFOs Report on Q3 Hiring Outlook
IRS Starts Team on Easement Abuses
Microsoft Targets CPAs with Application
Delphi Treasurer Resigns; Plan on Track
Grant Thornton Battles Its Image
HealthSouth Settles SEC Charges for $100M
AICPA Taps Int'l Relations Director
Oil Prices Slowing Growth of One in Three Large U.S. Multinationals, PwC Finds
Study: Most Large Cos. Monitor Employee Email
220-22527, 12 de mayo de 2005 Ref. Disminución de capital sin reembolso de aportes – Durante el funcionamiento de una sociedad anónima no obliga la proporción entre el capital autorizado y el suscrito (art. 376 del C. de Co.)
220-22708, 12 de mayo de 2005 Ref.: Revisor Fiscal - La vinculación del mismo, cualquiera que sea la modalidad, no puede desconocer el período consagrado en el contrato social, ni la revocatoria que por mandato legal corresponde a la asamblea o junta de socios.
220-22713, 12 de mayo de 2005 Ref.: De los informes que se presentan a consideración del máximo órgano social.
220-20474, 05 de mayo de 2005 Ref: Del régimen de deberes de los administradores
Reflections on the NYSE and the 'Grasso Affair'
Fixing the Income Tax- Transparency and Simplicity
The Focus of Future PCAOB Auditor Inspections
Examining the Future of Broad-Based Options
How Does the Push for Ethics and Accuracy Affect Valuations and Appraisals?
Does Being the Auditor Impair Independence?
Advantages of Human Resources Outsourcing
An Overview of Tax Audits in Russia
Document Destruction and Privacy Protections
Section 1031 Exchanges- Underused Tax- Planning Tool
Asset Based Finance- Proven Disciplines for Prudent Lending
Consolidation and Competition in Public Accounting
FASB Interpretation 46(R)- Consolidation Required in Unexpected Situations
Toward Improved Internal Controls