AAA - Estados Unidos de América - Publicaciones

The ABO Reporter SUMMER 2005

AARF - Australia - Documentos

Qld Dept Tourism, Fair Trade and Wine Industry Development Office of Fair Trading Review of Qld Associations Incorporation Act

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 - Australia - Documentos

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

Employee Share Loan Plans

Classification of Long-Service Leave Liabilities

Accountancy Age - Reino Unido - Noticias

Finance bill railroaded despite pensions fears

BDO Stoy Hayward boosted by Numerica deal

ICAEW workings face scrutiny

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

AccountantsWorld - Estados Unidos de América - Noticias

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.

Lessons for whistle-blowers

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

Fed throws economists a curve

Pick for SEC chief stirs debate

Payroll growth surprisingly slow

Who killed Andersen- It was suicide

Cox to head SEC

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

The rise and fall of Yukos

Viewpoint- Class and the American Dream

Beyond cost-based pricing

Actualícese - Colombia - Artículos

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

AE Accountancy Education - Reino Unido - Noticias

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

AICPA - Estados Unidos de América - Noticias y artículos

WOULD YOU, COULD YOU, SHOULD YOU BLOG?

TIME TO GO PAPERLESS

OUTSOURCING, OFFSHORING, NEARSHORING- WHAT TO DO?

ASSESSING COMPANY-LEVEL CONTROLS

EBR- THE NEXT STEP

THE PRACTITIONER-PROFESSOR LINK

WHEN YOU SUSPECT FRAUD

SELL IT OR RENT IT?

News Digest- Accounting

News Digest- International

News Digest- Ethics

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

The Tax Adviser

 E-newsletter for Members in Business & Industry May 20, 2005 - Issue No. 81

Banco de la República - Colombia - Noticias

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

BID - Internacional - Noticias

Continúa el buen momento económico para la región

A mejorar condiciones para estabilidad democrática en las Américas

BIS - Internacional - Noticias y publicaciones

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

CAN - Internacional - Noticias

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

Declaración de Lima. Conclusiones de la VII Reunión de Alto Nivel del Mecanismo de Coordinación y Cooperación en materia de Drogas entre América Latina y el Caribe y la Unión Europea,

CEPAL - Internacional - Noticias

América Latina y el Caribe cumplirá algunas Metas del Milenio pero está rezagada en la lucha contra la pobreza

Reducir la brecha digital y aumentar la igualdad de oportunidades

Promueven políticas de equidad de género para el sector financiero de Costa Rica

CICA - Canadá - Noticias

Accounting for Pre-Existing Relationships Between the Parties of a Business Combination

Flow-Through Shares

Financial Instruments — Hedges

CNC - Francia - Documentos

Synthèse des travaux des groupes de travail du CNC sur les spécificités de mise en œuvre des normes IFRS par les organismes d’assurance

Colegio de Contadores de Paraguay - Paraguay - Documentos

PROYECTO DE REGLAMENTO DE ARANCELES PROFESIONALES

Congreso de la República - Colombia - Proyectos de ley

Ponencia para Segundo Debate al Proyecto de Ley 033 de 2004 Cámara, 234 de 2005 Senado por la cual se dictan normas generales y se señalan en ellas los objetivos y criterios a los cuales debe sujetarse el Gobierno Nacional para regular las actividades de manejo, aprovechamiento e inversión de recursos captados del público que se efectúen mediante valores y se dictan otras disposiciones.

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.

CONSRAG - Italia - Noticias

Albo Unico, sprint per il traguardo

OPPORTUNITA´ TECNOLOGICHE PER I PROFESSIONISTI (Videoconferenza del 9 giugno) in collaborazione con Ministero innovazione e tecnologie e CNIPA

I documenti n.18 e 19 analizzano aspetti peculiari del decreto convertito in legge il 14 maggio scorso.

Contraloría General de la República - Colombia - Noticias

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

CTCP - Colombia - Doctrina

Ajustes por inflación empresas en liquidación

Condominios

Oportunidad del reconocimiento de servicios prestados

Libranza

Cuentas de orden

Ajustes por inflación Iglesias

Software - Factoring

Conservación de soportes

Imputación pagos copropiedades

Peritaje

Parentesco

DANE - Colombia - Noticias

Importaciones

Indice de Precios al Consumidor

Muestra Mensual de Comercio al por Menor

Transporte Urbano Automotriz de Pasajeros

Encuesta Continua de Hogares

Reconocimiento a labor de producción estadística en el país

Informes de coyuntura económica Regional - ICER

Encuesta Anual de Servicios (Hoteles, Restaurantes y Agencias)

Licencias de Construcción

Muestra Mensual Manufacturera

DNP - Colombia - Noticias

Director del DNP dice que tasa de desempleo podría llegar al 10 por ciento en diciembre

DRSC - Alemania - Documentos

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 - Internacional - Documentos

EFRAG Annual Review 2004 released

IASB draft ‘Memorandum of Understanding on the role of Accounting Standard-Setters and their relationships with the IASB’

Due Process of IASB: Draft Handbook of Consultative Arrangements

IFRIC—Review of Operations: Consultative Document

CESR draft Technical Advice on Equivalence of Certain Third Country GAAP and on Description of Certain Third Countries’ Mechanisms of Enforcement of Financial Information

ED of Proposed Amendments to IFRS 6 Exploration for and Evaluation of Mineral Resources and IFRS 1 First-time Adoption of International Financial Reporting Standards

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

FASB - Estados Unidos de América - Documentos

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)

FEI - Internacional - Noticias

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

FRC - Reino Unido - Noticias

Panel Concludes Enquiry on Royal Bank of Scotland Accounting for Joint Venture

APB Issues Draft Revised Guidance on the Audit of Registered Social Landlords

GASB - Estados Unidos de América - Noticias

June 2, 2005—GASB Publishes Plain-Language Guide to Notes to The Financial Statements and Supporting Information

IAIS - Internacional - Noticias

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

IAS Plus - Internacional - Noticias

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)

Alert 2005/04

IASB Project Timetable

June 2005 Past News Page

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

IASB - Internacional - Documentos y noticias

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.

Draft Amendment to IFRS 6

IASB launches programme of European roadshows

Comment letters received on the IFRIC Draft Interpretations - D12, D13, D14- Service Concession Arrangements

IFAC - Internacional - Noticias

Competence Requirements for Audit Professionals

IIA - Internacional - Noticias

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.

IMF - Internacional - Documentos y noticias

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

New Rates from New Weights

Are Emerging Market Countries Learning to Float?

Technology Diffusion, Services, and Endogenous Growth in Europe. Is the Lisbon Strategy Useful?

ISACA - Internacional - Noticias

ISACA Unveils New Career Centre- Job Board Connects IT Job Hunters and Employers

CISA Certification Recognized by National Stock Exchange of India and Indian Computer Emergency Response Team

New Book from ISACA Offers Guidance on Cybercrime Prevention and Incident Response

ISO - Internacional - Noticias

ISO Annual Report 2004

OECD - Internacional - Noticias

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

OIC - Italia - Noticias

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

PCAOB - Estados Unidos de América - Documentos

Forum on Auditing in the Small Business Environment  Presentation Slides from Previous Forum (Denver)

PUJ - Colombia - Noticias

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

SEC - Estados Unidos de América - Documentos

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

Secretaría de Hacienda - Distrito Capital - Colombia - Noticias

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.

SmartPros - Estados Unidos de América - Noticias

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

Reforming Fannie and Freddie

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

KPMG Elects Chair and CEO 

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 

Superintendencia de Servicios Públicos Domiciliarios - Colombia - Noticias

Boletín No. 3 Superservicios

Superintendencia de Sociedades - Colombia - Doctrina

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

The CPA Journal - Estados Unidos de América - Artículos

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

Audit Documentation- It's a Whole New World

CPAs' Perceptions of the Impact of SAS 99