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Actuarial Association of Hong Kong - Hong Kong - Publicaciones
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Volume 2/2019
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Volume 1/2019
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Report on the Review of Group Medical Insurance Pricing Practice in Hong
Kong 2019
- Notification and consultation with ASHK members regarding revised
Professional Conduct Code [Cover
Letter and Exposure
Draft]
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African Organisation of English-speaking Supreme Audit Institutions
(AFROSAI-E) – Internacional - Noticias
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Building sustainable training capacity
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Regional HR Workshop participants experience Umuganda in Rwanda
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AFROSAI-E and ARABOSAI collaborate to train SAIs on auditing the SDGs
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INTOSAI KSC Disaster Preparedness Research Project
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SAI South Sudan introduces new five-year Strategic Plan
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AFROSAI-E Working Group on Information Systems Audit and Management
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American Academy of Actuaries - Estados Unidos de América - Noticias
- Actuaries Longevity
Illustrator Updated
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HealthCheck, October 2019
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Actuarial Update, September 2019
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Casualty Quarterly, Fall 2019
- Flood Insurance
Monograph Updated
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Briefing on Telehealth—A Digital Communication Approach to Improving
Health
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Committee Comments on Changes to RADV timing in the final 2020 NBPP and
related documents
- Professionalism Counts,
September 2019
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Financial Reporting Committee Submits Letter to IASB on IFRS 17 Draft
Amendments
- Work Group Publishes
Telehealth Issue Brief
- Flood Insurance
Monograph Updated
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Committee Submits Report to NAIC Outlining The 2019 Individual Life
Insurance Mortality Improvement Recommendation
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Life Capital Adequacy Committee Comments on NAIC Exposure
- PPC Releases Issue
Brief on Pension Plan Maturity
- COPLFR Comments to NAIC
on P/C Qualification
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Life Practice Council Provides Update on YRT Field Test to LATF
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Committee Submits Letter to EBSA Regarding ERISA Advisory Council Report
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HealthCheck, September 2019
- Surprise Medical Bills:
An Overview of the Problem and Approaches to Address It
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Contingencies, September/October 2019
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Task Force Submits Comment Letter Outlining Sensitivities to Longevity
RBC Factors
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Committees Submit Comments on Exposure Drafts of ASOP 27 and 35
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Committee Releases Notes from Meeting with Treasury, PBGC, and DOL
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Work Group Submits Comment Letter to NAIC on IUL Illustration Questions
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Subcommittee Comments to NAIC Health Risk-Based Capital Working Group
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This Week: Board Election Concludes; Latest ACI Figures; Early
Registration Deadline Today for P/C Loss Seminar; PBR Boot Camp Set for
December
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This Week: Voting for Regular Directors Ends Today; Post-NAIC Life
Webinar; New Professionalism Webinar; Public Employment Opportunities
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This Week: Online Election Closes Next Week; Capitol Forum Webinar Looks
at National Retirement Policy
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This Week: Online Election Underway; Academy Wraps Up NAIC Presentations
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This Week: Academy Presents at NAIC Summer Meeting; Pension Briefings
Wrap Up on Capitol Hill; Webinar Looks at Expected Return Assumptions
- This Week:
Professionalism 'Big Data' Webinar; Election of Regular Directors Set
for Aug. 8-23; Pension Briefing Draws a Crowd
- This Week: Academy
Adopts New International Strategy; Big Data Webinar Next Week; Election
News; New Annual Meeting Plenary Speaker Announced
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This Week: National Retirement Policy Issue Paper Released; Take the
Academy Volunteer Survey
- This Week: Issue Brief
Explores Health Insurance Premium Drivers; Lowest Rates for Annual
Meeting End Today
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This Week: Wildfire Issue Paper; Capital Adequacy ASOP; Annual
Meeting--Breakout Topics Announced, Extra-Early Deadline Next Week
- This Week: Academy
Service Award Nominations Due This Month; Extra-Early Annual Meeting
Registration Deadline Approaching
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American Accounting Association (AAA) - Estados Unidos de América -
Artículos y noticias
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Does new rule requiring audit partner disclosure enhance firms’
financial reporting? Initial research raises doubts
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Investors favor companies’ tax avoidance and good corporate citizenship,
but not in tandem, study finds
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Audit firms’ reputations suffer when they issue negative opinions about
corporate clients’ accounting, study finds
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Tax-reform bill has boosted multinationals’ capital investments abroad
more than at home, study finds
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Assumption of expanded roles by CFOs has been a plus for corporate
governance, new study finds
- Applying Target Costing to the Service Sector: Sunline Auto
Insurance Case James Wakefield and Paul Thambar
Abstract
| Full
Text |
PDF (144 KB) |
Supplemental Material
- Evaluating Risk and Processing Integrity Controls over Spreadsheets:
An Educational Case Penelope L. Bagley, Beau Grant Barnes and Nancy L.
Harp
Abstract |
Full Text
| PDF (1481
KB) |
Supplemental Material
- Unmasking the Fraud at Toshiba Dennis H. Caplan, Saurav K. Dutta and
David J. Marcinko
Abstract
| Full
Text |
PDF (505 KB)
- Is a Reported Goodwill Impairment Loss Really a Goodwill Impairment
Loss? A Financial Reporting Case on Evaluating the Efficacy of
Authoritative Guidance Casey J. McNellis and Walter R. Teets
Abstract
| Full
Text |
PDF (108 KB)
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American Institute of Certified Public Accountants (AICPA) - Estados
Unidos de América - Noticias
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Sustainability assurance’s link to reporting quality
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IRS clarifies the tax treatment of cryptocurrency ‘hard forks’ and
‘airdrops’
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Critical audit matters: What firms are reporting
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CFC downward attributions get safe harbors
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Children’s average allowance in 2019: $120 a month
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FASAB addresses multiple issues in omnibus amendments
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IASB, GASB address interbank-offered rate phaseout
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AICPA seeks guidance on adjustments for conversions from S corp. to C
corp.
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SEC addresses IPOs, ETFs, and retail investor protections
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News quiz: Scanning the economy and CPA hiring
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IRS issues 2019 to 2020 per-diem rates for traveling away from home
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Safe harbor allows QBI deduction for rental real estate businesses
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New TQAs discuss 2019 Compliance Supplement’s guidance for performing
single audits
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Final regs. loosen 401(k) hardship distribution requirements
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Hidden in plain sight: Accounting for embedded leases
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Auditors get high marks, but non-US market optimism sags
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5 tips for effective not-for-profit board oversight
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Regulations clarify bonus depreciation treatment
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7 tips for adopting integrated reporting
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FASB makes a second effort to improve balance sheet debt classification
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Proposed regs. clarify reporting requirements for tax-exempt
organizations
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IRS offers expatriate tax relief
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Tax accounting rules issued for advance payments
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FASB proposes guidance to ease transition to new benchmark rates
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Trade concerns widespread as economic outlook sags
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What to do before the cloud goes down
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How to make the most of FASB’s effective date delays
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8 recession signals to monitor
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Proposal would align AU-C 800 series with SAS No. 134
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7 in 10 young workers prefer freedom to job security
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Proposed regs. govern maximum automobile values
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PCAOB issues staff guidance on auditing estimates, specialists
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ASB addresses challenges in auditing accounting estimates
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FASAB clarifies cleanup cost liabilities guidance
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FASB proposes delay in long-term insurance standard effective date
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Determining materiality for nonquantitative subject matters
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GASB issues lease accounting implementation guide
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Underpayment penalty relief now automatic for eligible filers
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FASB proposes delays in 3 key effective dates
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FinREC issues credit loss standard working drafts
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Alimony tax gap swells to $3.2 billion, TIGTA finds
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Report finds shift in accounting firm hiring
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Rules proposed for classifying cloud and digital content transactions
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Coalition launched to protect professional licensing
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The benefits of a ‘decomposed’ approach to group audit planning
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IRS changes its third-party contact procedures
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Taxpayers may revoke or make late bonus depreciation elections
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FASB tackles difficult liabilities and equity topic
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FASB proposes clarifying interaction between 2 standards
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IRS permits certain partnerships to file superseding partnership returns
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IRS alerts virtual currency owners of nonfiling consequences
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Quiz: How well do you know internal control auditing requirements?
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Stock market surge boosts financial satisfaction
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Comply with the newly effective ‘Hosting Services’ interpretation
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Guidance adds preventive care items to high-deductible health plans
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FASB to propose delaying effective dates for 4 major standards
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ASB addresses ERISA plan auditor reporting, other information in annual
reports
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AICPA issues forensic accounting standards
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GASB seeks comment on several issues
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FASB considering goodwill accounting changes
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Final rules permit truncated TINs on W-2s
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Advocacy update: Testifying on the ERISA audit process
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Congress approves IRS reform bill, drops Free File language
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GASB proposes changes to Sec. 457 plan reporting
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FASB proposes narrow-scope changes to credit loss standard
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Get private companies ready for the new revenue standard
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Quiz: How well do you know the risk assessment standard?
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Supreme Court holds North Carolina cannot tax trust
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SEC addresses auditor independence and the Loan Provision
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Audit evidence standard would be updated under proposal
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Quiz: Can you spot the usage and word errors?
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Virtual currency not FBAR reportable (at least for now)
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Convergence with international standards sought for SSARSs
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W-2 methods proposed for Sec. 199A(g) deduction by agricultural co-ops
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New GASB guide addresses fiduciary activities
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Final HRA rules permit integration with individual health insurance
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Final rules govern GILTI, Subpart F income, and foreign tax credits
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GASB proposes guidance on PPPs and APAs
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Develop a coaching culture in your organization
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What tax firms need to know now about technology
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SALT deduction cap rules finalized, safe harbor proposed
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Tax law changes join staffing as a top issue for CPA firms
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NASBA and AICPA seek input on evolving licensure model
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PEEC updates 2 ethics interpretations
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Liquidity, regulation among not-for-profits’ top challenges
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A refined approach to auditing accounting estimates
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4 ways to protect your data from the dark web
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When choosing technology, put clients first
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What to say to grieving clients
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How to motivate and retain your talent
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Ninth Circuit upholds IRS cost-sharing regulation
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Anti-Fraud Collaboration – Estados Unidos de América - Noticias
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Non-GAAP Financial Measures: Continuing the Conversation
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COSO Fraud Risk Management Guide Executive Summary
- 2018 Global Business
Ethics Survey
-
Enhancing Auditor Professional Skepticism
-
Arab Organization of Supreme Audit Institutions (ARABOSAI) -
Internacional - Noticias
- إعلان موسكو: ما الذي اتفقت عليه الأجهزة العليا للرقابة؟
- الأمانة العامّة تنشر العدد الثاني من تقريرها حول المستجدات الفنية
لمنظمة الانتوساي
- دور الأجهزة العليا في تقييم دور الحكومات لتحقيق أهداف التنمية
المستدامة
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Arco Mediterráneo de Auditores – Internacional -Noticias
-
28 Congreso AMA Palma de Mallorca
-
Asian-Oceanian Standard-Setters Group (AOSSG) – Internacional -Noticias
-
Meeting of ISAR of UNCTAD in Geneva.
-
Asian Organisation of Supreme Audit Institutions (ASOSAI) -
Internacional - Noticias
-
Within the framework of the “SAI Engagement with Stakeholder......
- Auditor General of Nepal Submits 56th
Annual Report to the President
-
Asociación Bancaria y de Entidades Financieras de Colombia (ASOBANCARIA)
- Colombia - Noticias y publicaciones
-
Edición 1205| Semillero de Propietarios, la nueva generación de
programas de vivienda
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Edición 1204| Gestión de riesgos en el marco de la era digital
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Edición 1203| Discurso de Clausura 18° Congreso de Derecho Financiero
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Edición 1202| El rol de las juntas directivas en la gestión de los
riesgos cibernéticos
-
Edición 1201| Balance y perspectivas de la economía colombiana para
2019: recuperación económica en un contexto de riesgos globales
-
Edición 1200| Leasing: cómo combatir la obsolescencia tecnológica a
partir de la servitización
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Edición 1199| Discurso de Apertura 31° Simposio de Mercado de Capitales
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Edición 1198| FINCA: Programa de educación financiera “Finanzas para el
Campo”
-
Edición 1197| Dinámica reciente de los corresponsales bancarios en
Colombia
-
Edición 1196 | Discurso de Apertura: 3° Encuentro de Leasing
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Edición 1195 | Transición a nuevas tasas de referencia en el mercado
monetario
-
Edición 1194 | Discurso de Instalación 19° Congreso Panamericano de
Riesgo de Lavado de Activos y Financiación del Terrorismo
-
Edición 1193 | Cambio del consumidor de vivienda nueva en Colombia: ¿una
demanda realmente satisfecha?
-
Edición 1192 | Marco Fiscal de Mediano Plazo 2019 y perspectivas
fiscales
-
Edición 1191 | Verdades y mitos sobre el sector bancario en Colombia
-
Edición 1190 | Ecosistema financiero: las transferencias inmediatas ya
están aquí
-
Edición 1189 | Diagnóstico de la inclusión financiera empresarial en
Colombia
-
Edición 1188 | Discurso de Clausura 54a Convención Bancaria: más
crecimiento, más sostenibilidad Santiago Castro Gómez Cartagena de
Indias, 5, 6 y 7 de junio de 2019
-
Edición 1187 | En un negocio basado en la confianza, la reputación es la
clave
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EDICIÓN 781 | INFORME SEMANAL DE REGULACIÓN
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EDICIÓN 780 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 779 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 778 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 777 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 776 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 775 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 774 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 773 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 772 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 771 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 770 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 769 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 768 | INFORME SEMANAL DE REGULACIÓN
-
EDICIÓN 767 | INFORME SEMANAL DE REGULACIÓN
-
Asociación Española de Contabilidad y Administración de Empresas (AECA)
- España - Noticias
-
Nº 150- Junio 2019
-
Nº 149 - Mayo 2019
-
Nº 148- Abril 2019
-
Nº 147 - Marzo 2019
-
Nº 146- Febrero 2019
-
Los costes de producción y de la empresa para las cuentas anuales
-
Marco conceptual de la responsabilidad social corporativa en las
administraciones públicas
-
Control económico de la gestión ambiental
-
Valoración por múltiplos
-
Contabilidad y control de gestión comercial
-
E-government 2.0: Medios de comunicación social en el sector público
-
Asociación Interamericana de Contabilidad (AIC) - Internacional -
Noticias
-
Boletín AIC N°. 109-19
-
Boletín AIC N°. 108-19
-
Boletín AIC N°. 107-19
-
Boletín AIC N°. 106-19
-
Boletín AIC N°. 105-19
-
Boletín AIC N°. 104-19
-
Boletín AIC N°. 103-19
-
Asociación Internacional de Actuarios - Internacional - Noticias
-
July 9, 2019 – IAA Resource and Environment Working Group Releases a
Discussion Paper on Flood Risk |
Français
-
June Newsletter
-
June 27, 2019 – IAA Issues Statement on IFRS 17 Insurance Contracts
Amendments |
Français
-
October 10, 2019 – IAA Resource and Environment Working Group Releases a
Discussion Paper on Climate Change, Insurance and Vulnerable Populations
|
Français
-
Newsletter — August 2019
-
Newsletter — June 2019
-
Asociación Latinoamericana de Integración (ALADI) - Internacional -
Noticias
-
ALADI y CONCANACO SERVYTUR firman Memorándum de Entendimiento
-
Día del Patrimonio 2019: La sede de la ALADI abrió sus puertas a
visitantes
-
Día del Patrimonio en la ALADI :: 5 y 6 de octubre de 2019
-
Argentina y Brasil acuerdan reglas que regirán el comercio del sector
automotor
-
Continúa el ciclo ALADI e IICA destinado a la promoción de la
internacionalización de las PYMES agrícolas
-
ALADI apoya la Internacionalización de las Organizaciones de la
Agricultura Familiar Sustentable en Bolivia
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