International Accounting Forum
Information Systems Section Newsletter
ICAA Submission to Associations Incorporation Act Review
AASB Media Release "New Amending Accounting Standards"
Approved Minutes, UIG Meeting No. 41, held on 16 June 2005
UIG Action Alert 05-5 (July 2005)
Decommissioning and Environmental Rehabilitation Funds
Determining whether an Arrangement contains a Lease
Professional audit accreditation first for Wales
BDO in £3m lawsuit over bankruptcy
Investors fear liability cap by the back door
Audit report will be sliced in two
Small company audit exemption is 'close'
No tax rises until 2007 predicts E&Y report
Professional audit accreditation first for Wales
UK bankrupts reach highest levels on record
Offshore outsourcing sees continued rise
It's big, it's turquoise but does anyone notice?
FRRP gives UK accounting clean bill of health
Doubts loom over accounting for partners' capital
SOX no cure-all for accounting's ills
AICPA white paper makes the case for CPAs as CFOs
GM ending employee discount prices
Ex-WorldCom CFO Sullivan, two others in settlement
Democrats set to reveal Retirement Security Plan
Viewpoint- Our only hope- Retiring later
Enron goes to Washington to save $500M in fees
Why is company pension funding such a big secret?
US job growth unexpectedly strong in July
Martha Stewart's confinement is extended (by 3 weeks)
NJ- Sale of Turnpike, Parkway not unthinkable
Time Warner in $2.5B fraud settlement
Adidas to buy Reebok for $3.8 bln
Financial statements study finds problems
Whistleblowers pay a heavy price
Bracing for a spending hangover
Carb-makers rejoice at demise of Atkins empire
Ideas for prompt collections and fair practices
JPMorgan talking to acquisition candidates
Oil rises above $61 as Saudi king dies
Low-carb pioneer Atkins files Chapter 11
Study shines light on earnings statements
Official- Real estate shows good economy
Viewpoint- How social security reform died
89 PERCENT OF TECH COMPANIES WILL KEEP STOCK OPTIONS POST FAS 123(R) REQUIREMENTS
CANADIAN REGULATORS REVISED TIMELINE FOR INTERNAL CONTROL REPORTING PROJECT
THE BENEFITS OF BEING AN ACCOUNTANT ABROAD - VIEWPOINT OF ICAS MEMBERS
UK FRRP PUBLISHES FIRST REPORT ON PRO-ACTIVITY
LEGISLATION PROCLAIMED IMPROVING INVESTOR PROTECTION
NET CLOSES IN ON FRAUDSTERS AS MORE CASES REACH UK COURTS
COMPANIES MUST EXPLAIN IMPACT OF NEW ACCOUNTING STANDARDS ON DIVIDENDS
FINANCIAL REPORTING COMMUNITY VOICE CONCERNS OVER OFR
ICAEW WELCOMES DTI PUBLICATION URGING BUSINESSES TO SHAPE EUROPEAN CORPORATE GOVERNANCE FRAMEWORK
ICAEW RELEASES FIRST DRAFT JOINT GUIDANCE WITH NAPF FOR THIRD PARTY REPORTING IN FINANCIAL SERVICES
ANNUAL REPORT ON UK AUDIT REGULATION PUBLISHED
AICPA and NASBA Issue UAA Exposure Draft
NASBA UAA Committee Exposure Draft (August 2005).
AICPA Issues Auditing Interpretations Pertaining to Auditing Fair Values
ANSWER PLEASE- FRAUD-BASED INTERVIEWING
NEW HORIZONS- ENTERPRISE-WIDE COMPLIANCE
The CPA LetterAugust 2005
August 1 Is Business Too Good for Your Own Good?July 25 CPAs: You Need a Vacation
AICPA News Update Issue No. 128 HTML format
Comments on IFRIC D16 "Scope of IFRS 2"
Informe sobre Inflación Presentación (ppt)
Informe al Congreso de la República
Índice de Precios del Productor - IPP - - 0.10% variación mensual para el mes de julio de 2005 Cuadro 1 Cuadro 2 cuadro 3 4 parte I 4 parte II cuadro 5 Gráficos
Ratificación del CAFTA impulsa integración en las Américas
Enhancing corporate governance for banking organisations Read
Consolidated banking statistics for the first quarter of 2005 Read
Potentially endogenous borrowing and developing country sovereign credit ratings Read
An empirical evaluation of structural credit risk models Read
CAN anuncia acuerdo de asociación con Unión Europea para 2006
Decisión 614: Estrategia Andina de Desarrollo Alternativo Integral y Sostenible Publicado en la Gaceta Oficial 1220
Decisión 624: Creación del Comité Andino de Autoridades Reguladoras del Mercado de Valores Publicado en la Gaceta Oficial 1221
Principales indicadores de la Comunidad Sudamericana de Naciones 1994 - 2004
Implicit Variable Interests Under AcG-15 (D53)
Financial Reporting and Accounting Conference(Toronto, ON September 12-14, 2005)
Documentation (Comments requested by August 31, 2005) Full Text - Status
Segment Disclosures (Comments requested by September 23, 2005) Full Text - Status
CISA Exam Now Offered Twice a Year
Directors Source helps CAs find directorships
Business Combinations (Comments requested by October 28, 2005) Full Text
Boletín 6Junio 2005
6 Studi di settore monitorati: dottori commercialisti - acquisizione dei dati
Speech of C. McCreevy: The European Corporate Governance Action Plan: Setting priorities
European Forum makes progress on common approach to responsible company management
Traumatismos por nueva metodología del Sisben- Vicecontralor
Indice de Precios al Consumidor
Sacrifio de Ganado en 24 Municipios del Departamento del Huila
Indice de Costos de la Construcción de Vivienda
Indice de Costos de la Construcción Pesada
GOBIERNO LANZA PROPUESTA VISIÓN COLOMBIA II CENTENARIO 2019
Plan Operativo Anual de Inversiones. Vigencia 2006
The AIC published the comment letter on Consultative Document IFRIC – Review of Operations
The comment letters to IASB-paper Due process of IASB -Draft Handbook of Consultative Arrangements and Draft Memorandum of Understanding on the role of Accounting Standard-Setters and their relationship with the IASB are now available for download.
Due Process of IASB: Draft Handbook of Consultative Arrangements
IFRIC-Review of Operations: Consultative Document
EFRAG ANNOUNCES ADVISORY FORUM ON CONSISTENT APPLICATION OF IFRS
ACHIEVING CONSISTENT APPLICATION OF IFRS IN THE EU: A DISCUSSION PAPER
New—FASB 2005–2006 Annual Bound Editions: Original Pronouncements As Amended and Current Text Available August 22, 2005 Description and Order Information
Green Paper on Financial Services Policy (2005 - 2010)
Potential Amendments to the Insurance Groups Directive
Interpretation of IAS 39 - Paragraphs 10 and 11
Share-Based Payment- FEE Comments on Interpretation of IFRS 2
Recommendation on Alternative Performance Indicators
SEC Chairman Cox Addresses SEC Staff
Declines In Health Plan Cost Trends Expected In 2006
SEC Questionnaire Seeks Small Public Companies’ Input By Aug. 31
PwC Chairman Nally On Sarbanes-Oxley’s Affect On U.S. Business
Sarbanes-Oxley At Three; Time For Re-Examination
PCAOB Approves Two Standards - Remediation And Tax Services
COSO For Small Businesses ED Tentatively Slated For Aug. 15
ASB Consults on IFRS-based Standards on Business Combinations
Financial Reporting Review Panel publishes First Report on Pro-activity
July 29, 2005—GASB Issues Guide to Understanding Service Efforts and Accomplishments Reports
Decreto 2513 por el cual se reglamenta la Ley 155 de 1959 sobre prácticas restrictivas de la competencia.
Checklist for Transition from Danish GAAP to IFRSs in 2005
Complete August 2005 IFRIC Meeting Report Here
iGAAP Newsletter on Business Combinations
Accounting Roundup 29 July 2005
IFRS - Potential Threat to Ability to Pay Dividends
Australian Accounting Alert 2005/09
Australian Accounting Alert 2005/10
Table Summarising the Use of IFRSs for Reporting by Domestic Listed Companies
Summary Record of the 8 July 2005 Meeting of the Accounting Regulatory Committee
IFRIC Draft Interpretation D17
The July 2005 issue of IASB Update is available here
IASB invites comment on IASB Policy on Technical Corrections
Kurt Ramin to lead IASC Foundation’s efforts on XBRL
IFRIC Draft Interpretation - D16- IFRIC Scope of IFRS 2
2 62/JUNIO 2005 Texto Refundido de la Ley de Sociedades Anónimas, Artículo 127 ter.
3 62/JUNIO 2005 Impuesto sobre el Valor Añadido. NV 15ª Reducción de la base imponible.New Fly Higher website launched
Management Accounting Issues Addressed in New IFAC Publication of Award-Winning Articles
Continuous Auditing: An Operational Model for Internal Auditors addresses a wide range of topics, including definitions and concepts of continuous auditing, its application areas, data warehousing and data mining techniques, validation, and training issues. Click here for more information.
For the latest IT information, be sure to read the August 1 issue of ITAudit to learn how auditors can help maximize compliance with audit recommendations in developing countries. Also, read how implementing electronic data management policies can help organizations comply with government regulations and save millions of dollars in lawsuits
After the recent reorganization of The IIA headquarters, advocacy was brought to the forefront. To find out more about advocacy and The IIA's role, please read, "What's this advocacy stuff all about?" — a Q-and-A sit-down with The IIA's chief advocacy officer.
Watch this space for COSO's guidance on implementing the Internal Control-Integrated Framework in small businesses. The draft will be published in mid-September and available for public comment for two months. Click here for more information or visit the COSO site.
Global Aging and Fiscal Policy with International Labor Mobility- A Political Economy Perspective
U.S. Tax Reform- An Overview of the Current Debate and Policy Options
Haircuts- Estimating Investor Losses in Sovereign Debt Restructurings, 1998-2005
Financial Reform- What Shakes It? What Shapes It?
Ten Years After the CFA Franc Devaluation- Progress Toward Regional Integration in the WAEMU
Money Demand and Inflation in Dollarized Economies- The Case of Russia
Revista Internacional de Auditoría Gubernamental July 2005 Vol. 32, No. 3
NEW - Proposed Uniform Accountancy Act statute revisions have been released for comment. Here is the draft. The exposure period ends October 3, 2005.
OECD Composite Leading Indicators Show Slightly Improved Performance in June 2005
Annual inflation decreases to 2.2% in June 2005
OECD Secretary-General Donald Johnston welcomes China's exchange rate reform
26/07/2005 La Banca d'Italia ha pubblicato, in data 25 luglio 2005, una bozza di normativa riguardante i bilanci bancari (individuale e consolidato) a fini di consultazione. Il documento è disponibile sul suo sito web nella sezione: funzioni di vigilanza/vigilanza sulle banch... >> Dettaglio
México- Banco Mundial aprueba préstamo para saneamiento de agua
PMA advierte peligro de crisis alimentaria en Mali, Burkina Faso y Mauritania
Día Mundial de la Alimentación 2005 destacará importancia de debate agrícola intercultural
Níger- ONU pide duplicar fondos de emergencia para aliviar crisis alimentaria
CEPAL pronostica crecimiento de 4,3% en América Latina y el Caribe en 2005
FAO reporta gran avance en combate a langosta marroquí en Afganistán
OMC falla a favor de productores de América Latina en disputa sobre banano con Unión Europea
Níger- FAO solicita fondos para aliviar crisis alimentaria
UIT lanza manual para reglamentación de nuevas tecnologías
OIT destaca ventajas económicas de buena alimentación a trabajadores
PMA envía ayuda de emergencia a Níger
FAO pide mejorar gestión pesquera en el Mediterráneo
PMA recibe donativo de Japón para asistir a población en África
OMT ofrece ayuda a Egipto tras atentados en centro turístico
FIDA imparte en Bangladesh taller para combatir pobreza rural
Economic Aspects of Hedge Funds
Según la Encuesta de Calidad de Vida 2003, con cálculos del Dane y del DAPD, en la localidad de Usme, el 31,86% de su población se encuentra en estado de indigencia y el 86,46% en estado de pobreza. Se anota que el grupo indigentes es un subconjunto del grupo pobres.
En San Cristóbal, el 28,92% se encuentra en estado de indigencia y el 79,63% en estado de pobreza.
Para Ciudad Bolívar, estos porcentajes son de 24,21% y 78,32%, respectivamente.
05055576 21-Julio-2005 Matricula mercantil en la figura de reconstitución de una sociedad Cámaras de Comercio
05054645 21-Julio-2005 Veracidad y suficiencia de la información Protección al consumidor
05052952 21-Julio-2005 Información al consumidor Protección al consumidor
Suit- Accounting Firm Misled Mirant
Investors Moving Away From Do-It-Yourself Investing
IFAC Publishes 10 Award-Winning Accounting Articles
Report- Ex-KPMG Partners May Face Charges
Differing Views of Earnings Estimates
CEOs Say SOX Makes Better Boards; NYSE Survey Outlines 2006 Business Challenges
IFAC to Launch Global Study on Financial Reporting Supply Chain Quality
GASB Issues Guide on SEA Reports
Circular Externa 024 (Agosto 03). Recepción de información vía electrónica con firma digital. Anexo.
Circular Externa 023 (Agosto 03). Modifica el Capítulo Sexto del Título I del la Circular Básica Jurídica 007 de 1996, relacionado con Reglas sobre protección del Consumidor en materia de acceso a los servicios de entidades vigiladas. (Página 21). Anexo.
220-32204 Actas de órganos sociales.
CPAs in China- Fascinating Similarities and Differences
Perseverance Brings Results- Improving Accountability
What Nonaccelerated Filers Can Learn About Sarbanes-Oxley Compliance
Reasonable Security Practices: The AICPA/CICA Privacy Framework
Social Security: Safety Net in Need of Repair
The Influence of a State Board of Public Accountancy on Ethics Education
Can Proposed Audit Adjustments Challenge Auditor Independence?
Values and Ethics for CPAs in a Changing World
Forensic Accounting and Fraud Investigation for Non-Experts
Leveling the Online- Marketing Playing Field
The Varying Concept of Auditor Independence
New Guidance for Review Engagements- SSARS 10
The Role of Audit Committees in the Public Sector
Primer on Partnership-Compensation Models
The Sarbanes-Oxley Act and Undergraduate Courses
Kurt Ramin to lead IASC Foundation’s efforts on XBRL