AAA - Estados Unidos de América - Publicaciones

International Accounting Forum

ATA Newsletter

In the Public Interest

Information Systems Section Newsletter

AARF - Australia - Noticias

ICAA Submission to Associations Incorporation Act Review

AASB - Australia - Documentos

AASB Media Release "New Amending Accounting Standards"

Compiled Accounting Standard AASB 1 "First-time Adoption of Australian Equivalents to International Financial Reporting Standards"

Approved Minutes, UIG Meeting No. 41, held on 16 June 2005

AASB Media Release "Release of Exposure Drafts – Business Combinations, Provisions, Contingent Liabilities and Contingent Assets, Employee Benefits and Consolidated and Separate Financial Statements"

UIG Action Alert 05-5 (July 2005)

Decommissioning and Environmental Rehabilitation Funds

Determining whether an Arrangement contains a Lease

Accountancy Age - Reino Unido - Noticias

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

KPMG to avoid criminal trial 

UK bankrupts reach highest levels on record

Offshore outsourcing sees continued rise

It's big, it's turquoise but does anyone notice?

Deloitte 'audit' income soars

FRRP gives UK accounting clean bill of health

Doubts loom over accounting for partners' capital

KPMG sues over 'unpaid' fees

AccountantsWorld - Estados Unidos de América - Noticias

Accountants who blog

Ex-Qwest CEO may be charged

SOX no cure-all for accounting's ills

AICPA white paper makes the case for CPAs as CFOs

PCAOB agrees on auditor rule

GM ending employee discount prices

Ex-WorldCom CFO Sullivan, two others in settlement

Here come the mass affluent

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?

Viewpoint- A deficit disorder

US job growth unexpectedly strong in July

New bankruptcy reform

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

GM employs new pricing

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

Superyachts of the CEOs

AE Accountancy Education - Reino Unido - Noticias

89 PERCENT OF TECH COMPANIES WILL KEEP STOCK OPTIONS POST FAS 123(R) REQUIREMENTS

BOARD ADOPTS STANDARD ON REMEDIATION OF MATERIAL WEAKNESSES, RULES ON AUDITOR INDEPENDENCE AND TAX SERVICES

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 - Estados Unidos de América - Noticias

AICPA and NASBA Issue UAA Exposure Draft

NASBA UAA Committee Exposure Draft (August 2005).

AICPA Issues Auditing Interpretations Pertaining to Auditing Fair Values

Proposed Statement on Standards for Valuation Services- Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset

XBRL- It’s Unstoppable

Explode Generation X Myths

THE BEST OF BOTH WORLDS

WITHDRAW WITHOUT PENALTY

ANSWER PLEASE- FRAUD-BASED INTERVIEWING

STAY OUT OF TROUBLE

NEW HORIZONS- ENTERPRISE-WIDE COMPLIANCE

EMERGENCY RX FOR WINDOWS XP

The 5% rule and materiality.

News Digest: Accounting

News Digest: Auditing

News Digest: International

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

ASBJ - Japón - Noticias

Comments on IFRIC D16 "Scope of IFRS 2"

AUASB - Australia - Documentos

Research Report by the University of New South Wales (UNSW) and Australian National University (ANU)- The Impact of New Audit Report Formats on Perceptions and Investment Decision-Making Judgements of Users

Banco de la República - Colombia - Documentos

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

BID - Internacional - Noticias

Ratificación del CAFTA impulsa integración en las Américas

BIS - Internacional - Noticias y publicaciones

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 - Internacional - Noticias

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

CICA - Canadá - Noticias

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

PSAB Bulletin, July 2005

Business Combinations (Comments requested by October 28, 2005) Full Text

CINIF - México - Noticias

Conferencias del Seminario Interamericano de Contabilidad“Hacia la Convergencia con Normas Internacionales de Contabilidad”

Boletín 6Junio 2005

CNC - Francia - Documentos

Rapport d'étape du groupe de travail Consolidation des OPCVM sur la comptabilisation des opcvm dans les comptes individuels et consolidés de l’investisseur

CNDC - Italia - Documentos

Cultura e professione

Decreto legislativo 28 giugno 2005 n. 139“Costituzione dell’Ordine dei dottori commercialisti e degli esperti contabili, a norma dell’articolo 2 della legge 24 febbraio 2005, n. 34”

6  Studi di settore monitorati: dottori commercialisti - acquisizione dei dati

Comisión Europea - Internacional - Noticias

Speech of C. McCreevy: The European Corporate Governance Action Plan: Setting priorities

European Forum makes progress on common approach to responsible company management

Contraloría General de la República - Colombia - Noticias

Contralor General dice que hay que sanear las finanzas del Gobierno Nacional para salvar la descentralización.

Traumatismos por nueva metodología del Sisben- Vicecontralor

DANE - Colombia - Noticias

Importaciones

Indice de Precios al Consumidor

Sacrifio de Ganado en 24 Municipios del Departamento del Huila

Encuesta Continua de Hogares

Licencias de Construcción

Indice de Costos de la Construcción de Vivienda

Indice de Costos de la Construcción Pesada

PIB de la Construcción

DNP - Colombia - Noticias

GOBIERNO LANZA PROPUESTA VISIÓN COLOMBIA II CENTENARIO 2019

Consideraciones Técnicas para la Evaluación de Solicitudes de Celebración de Contratos de Estabilidad Jurídica.

Plan Operativo Anual de Inversiones. Vigencia 2006

DRSC - Alemania - Documentos

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.

EFRAG - Internacional - Documentos

ED of Proposed Amendments to IFRS 3 Business Combinations, Proposed Amendments to IAS 27 Consolidated and Separate Financial Statements and IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits

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

EFRAG ANNOUNCES ADVISORY FORUM ON CONSISTENT APPLICATION OF IFRS

ACHIEVING CONSISTENT APPLICATION OF IFRS IN THE EU: A DISCUSSION PAPER

FASB - Estados Unidos de América - Noticias

New—FASB 2005–2006 Annual Bound Editions: Original Pronouncements As Amended and Current Text Available August 22, 2005 Description and Order Information

2005 Annual FASAC Survey

FEE - Internacional - Documentos

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

FEI - Internacional - Noticias

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

FRC - Reino Unido - Noticias

ASB Consults on IFRS-based Standards on Business Combinations

Financial Reporting Review Panel publishes First Report on Pro-activity

GASB - Estados Unidos de América - Noticias

July 29, 2005—GASB Issues Guide to Understanding Service Efforts and Accomplishments Reports

Gobierno Nacional - Colombia - Legislación

Ministerio de Hacienda y Crédito Público Decreto 2502 por el cual se reglamenta parcialmente el artículo 437-1 del Estatuto Tributario.

Decreto 2513 por el cual se reglamenta la Ley 155 de 1959 sobre prácticas restrictivas de la competencia.

HAUT CONSEIL DU COMMISSARIAT AUX COMPTES (H3C) - Francia - Documentos

Décision 2005-03 concernant les objectifs assignés aux contrôles périodiques et les principes généraux à appliquer pour les atteindre aux campagnes à venir, ainsi que la mise en application pour les contrôles périodiques 2005-2006

IAIS - Internacional - Boletines

Newsletters 2nd quarter newsletter 2005

IAS Plus - Internacional - Noticias

Checklist for Transition from Danish GAAP to IFRSs in 2005

July 2005 Global Edition

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

iGAAP in your Pocket 2005

Summary Record of the 8 July 2005 Meeting of the Accounting Regulatory Committee

IASB - Internacional - Noticias

Comment Letters

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

Publication of IFRS 7

ICAC - España - Documentos

1 62/JUNIO 2005 Normas para la formulación de Cuentas Anuales consolidadas (NOFCAC). Artículo 42 del Código de Comercio.

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.

ICANZ - Nueva Zelanda - Noticias

New Fly Higher website launched

IFAC - Internacional - Noticias

Management Accounting Issues Addressed in New IFAC Publication of Award-Winning Articles

IFAC Board Approves Initiatives to Strengthen Financial Reporting, Assist Developing Nations and SMEs

IIA - Internacional - Noticias

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.

IMF - Internacional - Noticias

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

INTOSAI - Internacional - Publicaciones

Revista Internacional de Auditoría Gubernamental July 2005 Vol. 32, No. 3

IOSCO - Internacional - Boletines

IOSCO News Letter

NASBA - Estados Unidos de América - Documentos

NEW - Proposed Uniform Accountancy Act statute revisions have been released for comment.  Here is the draft. The exposure period ends October 3, 2005.

OECD - Internacional - Noticias

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

OIC - Italia - Noticias

27/07/2005 Lo IASB comunica che provvederà alla pubblicazione dell'IFRS 7 Financial Instruments: Disclosures e delle modifiche apportate allo IAS 1 Capital Disclosures in data 18 agosto 2005. Per gli utenti registrati al sito IASB le bozze di tali documenti sono disponibili nella... >> Dettaglio

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

ONU - Internacional - Noticias

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

PCAOB - Estados Unidos de América - Documentos

2005- Board Adopts Standard on Remediation of Material Weaknesses, Rules on Auditor Independence and Tax Services

PCAOB Release 2005-002: Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees 

PCAOB-2005-01: Reporting on Whether a Previously Reported Material Weakness Continues to Exist SEC Filing Form 19b-4

SEC - Estados Unidos de América - Documentos

Report and Recommendations Pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 On Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers

Economic Aspects of Hedge Funds

Secretaría de Hacienda Distrito Capital - Colombia - Noticias

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.

SIC - Colombia - Doctrina

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

SmartPros - Estados Unidos de América - Noticias

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

Superintendencia Bancaria - Colombia - Legislación

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.

Superintendencia de Sociedades - Colombia - Doctrina

220-32204  Actas de órganos sociales.

Superintendencia de Puertos y Transporte - Colombia - Legislación

Resolución 13123 por la cual se definen los parámetros para la presentación de la información financiera del período comprendido entre el 1º de enero y el 31 de diciembre del año 2004 para las Sociedades sujetas a Inspección, Vigilancia y Control y se imparten instrucciones para la remisión en los formatos diseñados para tal fin.

The CPA Journal - Estados Unidos de América - Artículos

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

Letters to the Editor

Leveling the Online- Marketing Playing Field

The Varying Concept of Auditor Independence

Accounting for Stock Options

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

XBRL - Internacional - Noticias

Kurt Ramin to lead IASC Foundation’s efforts on XBRL

CSO creates first live implementation of XBRL in Ireland

Spanish Stock Exchange begins use of XBRL