1. Financial Accounting Standards Foundation - Japón - Noticias

    1. Publicación del Informe de Respuesta Práctica Nº 41, "Manejo de transacciones para la concesión de acciones de forma gratuita como remuneración, etc. de los directores"
    2. Publicación de las "Directrices para la aplicación de normas contables para el cálculo de los precios de mercado (Proyecto)" del "Proyecto de publicación de las Directrices para la aplicación de las normas de contabilidad corporativa Nº 71 (Modificación de las Directrices para la aplicación de las normas de contabilidad corporativa nº 31)"
    3. Publicación de las "Directrices para la aplicación de las normas contables para el reconocimiento de ingresos (Proyecto)" del Proyecto Público Nº 70 (Modificación de la Directriz Nº 30 de las Directrices de Aplicación de normas contables corporativas)
    4. Publicación del Informe práctico de respuesta nº 40 "Manejo de la contabilidad de coberturas de instrumentos financieros referentes al LIBOR"

  2. Financial Action Task Force (FATF) - Internacional - Noticias

    1. Trade-Based Money Laundering: Risk Indicators
    2. Consolidated assessment ratings
    3. Guidance on Risk-Based Supervision
    4. Public Consultation on FATF Guidance on Proliferation Financing Risk Assessment and Mitigation
    5. Remarks at the G20 Finance Ministers and Central Bank Governors Meeting, 26 February
    6. Outcomes FATF Plenary, 22, 24 and 25 February 2021
    7. High-Risk Jurisdictions subject to a Call for Action - February 2021
    8. Jurisdictions under Increased Monitoring - February 2021
    9. Consolidated Processes and Procedures for Mutual Evaluations and Follow-Up (Universal Procedures)
    10. Procedures for the FATF Fourth Round of AML/CFT Mutual Evaluations
    11. FATF Plenary, February 2021
    12. Covid-19 and the Changing Money Laundering and Terrorist Financing Risk Landscape
    13. Opening remarks at Trade-Based Money Laundering Press Conference
    14. FATF/Egmont Trade-based Money Laundering: Trends and Developments
    15. FATF President speaks at annual Israel Money Laundering and Terror Financing Prohibition Authority (IMPA) Conference
    16. Private Sector Business Bulletin
    17. Joint Experts’ Meeting 23-26 November 2020
    18. FATF Methodology for assessing compliance with the FATF Recommendations and the effectiveness of AML/CFT systems
    19. G20 Leaders support the FATF’s work to address money laundering and terrorist financing risks
    20. FATF President's remarks to G20 Finance Ministers and Central Bank Governors meeting
    21. Opening Remarks by FATF Executive Secretary at V20 Summit
    22. The FATF Recommendations
    23. Outcomes FATF Plenary, 21-23 October 2020
    24. Jurisdictions under Increased Monitoring – 23 October 2020
    25. Public Statement on Counter Proliferation Financing
    26. High-Risk Jurisdictions subject to a Call for Action – 23 October 2020

  3. Financial Executives International (FEI) - Internacional- Noticias

    1. SEC to Focus on Climate-Related Disclosures
    2. 3 Ways to Improve Financial Management with AI in 2021
    3. COVID’s Biggest Takeaway for Business: Modernize Now
    4. A Roadmap to Pandemic-Type Insurance
    5. Finance Leaders Own ESG Reporting. Here’s Why That’s A Good Thing.
    6. Where Are We Now? The Story of ICFR at Large Public Companies as Told by Financial Executives
    7. Audit and Financial Reporting: New Skills, New Challenges: Part 4
    8. Audit and Financial Reporting: New Skills, New Challenges: Part 3
    9. Quarterly Priorities Survey: Q3 2020
    10. Data Analytics: How Companies Analyze Data

  4. Financial Reporting & Assurance Standards - Canada - Noticias

    1. March 12, 2021 News New International Financial Reporting for Non-Profit Organizations (IFR4NFPO) Consultation Paper
    2. March 4, 2021 News Article – Increasing the accountability value of public sector financial statements
    3. March 2, 2021 News AcSB Response – COVID-19-Related Rent Concessions beyond June 30, 2021 (Proposed Amendment to IFRS 16)
    4. March 1, 2021 News Bridging the Gap – 2021-2022 Annual Plan Issue Date and Other Upcoming Activities
    5. February 24, 2021 Meeting Summary AcSB Decision Summary – February 24, 2021
    6. February 23, 2021 News Global Initiative to Develop Financial Reporting Guidance for Not-for-Profit Organizations (#IFR4NPO) 
    7. February 16, 2021 Document for Comment AcSB Exposure Draft – Covid-19-Related Rent Concessions beyond June 30, 2021 (Proposed amendment to IFRS 16)
    8. February 16, 2021 Meeting Summary Auditing and Assurance Standards Board Meeting – February 16, 2021
    9. February 12, 2021 News The Future of Auditing Standards – AASB Draft Strategic Plan
    10. February 5, 2021 News News Release – Representatives of the Accounting Standards Board of Canada and the Accounting Standards Board of Japan Hold Virtual Meeting
    11. February 4, 2021 Meeting Summary AcSB Decision Summary – February 4, 2021
    12. January 25, 2021 Resource Close Call Going Concern Assessments
    13. January 21, 2021 News Board and Oversight Council responses to IFRS sustainability consultation paper
    14. January 21, 2021 Meeting Summary AASB Decision Summary – January 21, 2021
    15. January 20, 2021 Meeting Summary AcSB Decision Summary – January 20, 2021
    16. January 14, 2021 Document for Comment AASB Draft Strategic Plan 2022-2025
    17. January 13, 2021 News AcSB Response – Business Combinations—Disclosures, Goodwill and Impairment
    18. January 13, 2021 News Blockchain and Cryptoassets – Insights from Practice
    19. January 11, 2021 Resource Making Sense of PSAB’s New Documents for Comment
    20. January 11, 2021 Resource Visual – Exposure Draft, “The Conceptual Framework for Financial Reporting in the Canadian Public Sector”
    21. January 11, 2021 Resource Visual – Exposure Draft, “Financial Statement Presentation, Proposed Section PS 1202”
    22. January 11, 2021 Resource In Brief – PSAB’s Government Not-for-Profit Strategy Consultation Paper II
    23. January 11, 2021 Resource In Brief – Exposure Draft, “Financial Statement Presentation, Proposed Section PS 1202”
    24. January 11, 2021 Resource In Brief – Exposure Draft, “The Conceptual Framework for Financial Reporting in the Canadian Public Sector”
    25. January 11, 2021 Document for Comment Exposure Draft – Financial Statement Presentation, Proposed Section PS 1202
    26. January 11, 2021 Document for Comment Exposure Draft – Consequential Amendments Arising from the Financial Statement Presentation Standard, Proposed Section PS 1202 
    27. January 11, 2021 Document for Comment Exposure Draft – Consequential Amendments Arising from the Proposed Conceptual Framework 
    28. January 11, 2021 Document for Comment Exposure Draft – The Conceptual Framework for Financial Reporting in the Public Sector
    29. January 11, 2021 Document for Comment Government Not-for-Profit Strategy Consultation Paper II
    30. January 6, 2021 Resource Going Concern and Liquidity Risk (Updated January 2021)
    31. December 9, 2020 Document for Comment AcSB Exposure Draft – Lease Liability in a Sale and Leaseback
    32. December 9, 2020 Meeting Summary, Webpage PSAB Decision Summary – December 9, 2020
    33. December 2, 2020 Meeting Summary AcSB Decision Summary – December 2, 2020
    34. December 2, 2020 News Fall 2020 Standard-setting Update – Prioritizing, supporting, and maintaining community during COVID-19
    35. November 30 - December 1, 2020 Meeting Summary AASB Decision Summary – November 30 – December 1, 2020
    36. November 23, 2020 News Incoming chair and strategies help shape future vision for PSAB
    37. November 20, 2020 Meeting Summary Now Available! Meeting Report from PSA DG Meeting — November 20, 2020
    38. November 11, 2020 News Handbook Update – Section 3462, Employee Future Benefits
    39. November 10, 2020 Document for Comment Exposure Draft – Proposal to Modify the Canadian Public Sector GAAP Hierarchy
    40. November 5, 2020 Meeting Summary Private Enterprise Advisory Committee Notes – November 5, 2020
    41. November 2, 2020 News AcSB endorses Amendments to IFRS 17 and Extension of the Temporary Exemption from Applying IFRS 9 (Amendments to IFRS 4)
    42. November 2, 2020 News Handbook Update – Section 3065, Leases
    43. October 29, 2020 Document for Comment New IPSASB Exposure Draft on Borrowing Costs
    44. October 29-30, 2020 Meeting Summary, News AcSOC Meeting – October 29-30, 2020
    45. October 27, 2020 Meeting Summary AcSB Decision Summary – October 27, 2020
    46. October 19, 2020 News AASB Response Letter – IAASB Exposure Draft on Audits of Group Financial Statements
    47. October 19, 2020 Meeting Summary AASB Decision Summary – October 19, 2020
    48. October 16, 2020 News AcSB Response – General Presentation and Disclosures
    49. October 16, 2020 News AASB Response Letter – IASB Exposure Draft, General Presentation and Disclosures
    50. October 15, 2020 Document for Comment AcSB Exposure Draft – 2021 Annual Improvements

  5. Financial Reporting Council (FRC) - Australia - Noticias

    1. 2021/1 - FRC Chair Role - 01 February 2021
    2. 2020/4 - FRC appoints board member to the AASB - 09 November 2020

  6. Financial Reporting Council (FRC) - Reino Unido - Noticias

    1. Investigation into Deloitte for the audits of Lookers plc
    2. Financial Reporting Lab newsletter: March 2021
    3. Podcast: In Conversation on the FRC’s new approach to audit supervision
    4. FRC delivers initial investigation report into KPMG’s 2013 audit of Carillion plc
    5. FRC encourages more transparency when reporting against the UK Corporate Governance Code
    6. Call For Feedback - FRC Launches Technical Actuarial Standards Post Implementation Review
    7. Operational separation of audit practices
    8. Recording available: LGBT+ History Month Webinar
    9. Virtual and augmented reality offer a new frontier for corporate reporting
    10. TCA fees instrument consultation
    11. FRC on track to becoming a robust and independent regulator
    12. Open for comment, UK Endorsement Board secretariat’s draft comment letter on IASB’s ED/2020/4 Lease
    13. Draft Statutory Instrument on the delegation of functions relating to the adoption of IFRS from Secr
    14. Wates Principles for large private companies
    15. IFoA publishes first thematic review - actuarial factors used to calculate benefits in UK pension sc
    16. Podcast in conversation with Deepa Raval on the FRC's Future of Corporate Reporting project
    17. Joint regulators statement for companies, auditors and users of financial accounts
    18. MoU on Reciprocal Arrangements with IAASA and approval of CPA Ireland qualification as an approved t
    19. Podcast: Reflections from the Financial Reporting Lab
    20. UK-adoption of Amendments for IBOR Phase 2 and Amendments to IFRS 4
    21. FRC publishes the report of the Disciplinary Tribunal following the sanctions against Deloitte and f
    22. UKEB website launched
    23. AS TM1 accumulation rate survey
    24. Transitional provision guidance
    25. FRC launches consultation to revise UK quality management standards
    26. Local Audit and Accountability Act 2014 – ICAS surrenders RSB Status for Local Audit from 1 January
    27. Amendments to accounting standards – UK exit from the EU and IBOR Phase 2
    28. FRC response to IFRS Foundation consultation on sustainability reporting
    29. Technological Resources – Using Technology To Enhance Audit Quality
    30. Draft comment letter on IASB’s Disclosures, Goodwill & Impairment project
    31. In conversation with... David Styles and Maureen Beresford on corporate governance reporting
    32. FRC publishes latest list of companies whose Reports and Accounts have been reviewed
    33. FRC announces its thematic reviews, audit areas of focus and priority sectors for 2021/22
    34. Financial Reporting Lab newsletter: December 2020
    35. FRC highlights importance of a challenge culture in audit firms
    36. Consolidated covid-19 guidance for companies and auditors
    37. New research supports introduction of standards for Audit Committees
    38. FRC consults on annual review of FRS 101
    39. Consultation on revised review standard (ISRE (UK) 2410) for interim financial statements
    40. Reporting on the new Corporate Governance Code is a mixed picture
    41. In conversation with Hannah Armitage and Julia Morris on climate change and audit
    42. FRC statement in response to the Asset Management Taskforce report
    43. Audit firms enhance going concern assessments
    44. Additional flexibility on non-pre-emptive issuances to end on 30 November 2020
    45. Podcast: In conversation with Hannah Armitage and Janet Lucke on climate reporting
    46. Stark barriers to LGBTQ+ progression revealed
    47. Preparation of cash flow statements needs to improve
    48. Consultation on revised practice note for the audit of housing associations in the UK
    49. FRC announces company reporting expectations for 2020/21
    50. Covid-19 strengthens need for audit improvement
    51. Podcast: In conversation with ... Hannah Armitage and Jen Sisson on the FRC's Climate Thematic Revie
    52. Time to raise the bar on climate change reporting

  7. Financial Services Agency - Japón - Noticias

    1. Preparation for permanent cessation of LIBOR NEW
    2. “The Council of Experts Concerning the Follow-up of Japan’s Stewardship Code and Japan’s Corporate Governance Code” the Twenty- Fifth Council NEW
    3. G20: Efforts on Governance Issues in Decentralized Financial Systems ”BGIN” - new global network NEW
    4. Stewardship Code : 293 institutional investors have signed up to the Principles for Responsible Institutional Investors as of December 31, 2020
    5. Establishment of the “Expert Panel on Sustainable Finance”

  8. Financial Services Commission - Korea - Noticias

    1. Juntos, el comité financiero, el Kumsumwon, las bolsas y los fiscales han comprobado los principales problemas de la negociación desleal en el mercado de valores, como el intercambio de orden de mercado en el sistema tributario de la ciudad.
    2. Previsión legislativa para la modificación del "Decreto de Ejecución de la Ley de Mercados de Capitales"
    3. [Comunicado de Prensa] 2021 56º Resultados Certificados del Examen Primario de Contador Público
    4. Promoveremos mejoras en el sistema de información pública corporativa para reducir la carga corporativa y fortalecer la protección de los inversores.
    5. [Comunicado de prensa] Reduciremos la carga para las pequeñas y medianas empresas al facilitar la formación de una auditoría y una junta de personal.
    6. Aprobado el Consejo de Estado sobre la modificación del Decreto de Ejecución de la Ley de Auditoría Externa para apoyar el mercado de la reforma contable
    7. Medidas para investigar e informar sobre el informe empresarial
    8. En 2021, se seleccionarán más de 1.100 contadores públicos certificados.
    9. Nos centraremos en el hecho del contrato de mantenimiento de auditoría entre la empresa y el auditor designado de acuerdo con el momento de que esta información sea designada por el auditor.
    10. «Hemos anunciado la primera modificación de las Normas de Contabilidad Corporativa Nº 1117 (Contrato de Seguro), que está previsto que entre en vigor el 23.1.1.
    11. Celebró la tercera ceremonia del "Día de la Contabilidad"
    12. Medidas para investigar informes de auditoría, etc.
    13. Medidas sobre los resultados de la investigación y gestión de informes empresariales, etc.
    14. Aprobado el Consejo de Estado sobre la modificación del Decreto de Ejecución de la Ley de Auditoría Externa para apoyar el mercado de la reforma contable

  9. Financial Stability Board (FSB) - Internacional - Noticias

    1. FSB Chair updates Finance Ministers and Central Bank Governors on the FSB’s key priorities for 2021
    2. FSB sets out 2021 work programme
    3. FSB encourages the IFRS Foundation and authorities to use TCFD’s recommendations as the basis for climate-related financial risk disclosures
    4. FSB reports on global trends and risks in non-bank financial intermediation
    5. FSB Americas group discusses financial market developments and enhancing cross-border payments
    6. FSB examines financial stability implications of climate change
    7. FSB sets out progress on interest rate benchmark reform
    8. FSB highlights need for resolution preparedness
    9. FSB acts to address issues highlighted by March market turmoil
    10. FSB releases guidance on CCP financial resources for resolution and announces further work
    11. FSB publishes annual report on implementation and effects of financial regulatory reforms
    12. FSB publishes 2020 G-SIB list
    13. FSB consults on regulatory and supervisory issues relating to outsourcing and third-party relationships
    14. FSB welcomes TCFD status report
    15. FSB encourages use of cyber incident response and recovery toolkit
    16. FSB publishes global transition roadmap for LIBOR
    17. FSB updates on work to address market fragmentation
    18. FSB Chair updates G20 on action to harness benefits from financial technology and innovation
    19. FSB delivers a roadmap to enhance cross-border payments
    20. FSB publishes high-level recommendations for regulation, supervision and oversight of “global stablecoin” arrangements
    21. FSB report considers financial stability implications of BigTech in finance in emerging market and developing economies
    22. FSB encourages broad and timely adherence to the ISDA IBOR Fallbacks Protocol
    23. FSB report highlights increased use of RegTech and SupTech
    24. FSB and IMF publish 2020 Progress Report on G20 Data Gaps Initiative

  10. Financial Stability Institute (FSI) - Internacional - Noticias

    1. The universe of supervisory mandates - total eclipse of the core?
    2. Fintech regulation: how to achieve a level playing field
    3. From data reporting to data-sharing: how far can suptech and other innovations challenge the status quo of regulatory reporting?
    4. The banking crisis in Ireland
    5. Stress-testing banks during the Covid-19 pandemic

  11. Financial Supervisory Service (FSS) - Korea - Noticias

    1. Amendments Proposed to the Enforcement Decree of the Act on Reporting and Use of Certain Financial Transaction Information

  12. FocusIFRS - Francia - Noticias

    1.  IFRS pour PME Update - Décembre 2020 - 15 février 2021
    2.  Règlement (UE) 2020/2097 du 15 décembre 2020 - 23 décembre 2020
    3.  EFRAG Update – Décembre 2020 - 15 février 2021
    4.  L'ANC publie sa lettre de commentaires concernant la décision provisoire de l'IFRS IC : Financement de la chaîne d'approvisionnement - Affacturage inversé - 21 décembre 2020
    5.  Priorités de l'ESMA pour les états financiers 2020 des sociétés cotées - 06 novembre 2020

  13. Fondo Multilateral de Inversiones (FOMIN) - Internacional - Noticias

    1. BID APRUEBA OPERACIÓN PARA MEJORAR EL DESEMPEÑO LOGÍSTICO DE COLOMBIA
    2. BID CELEBRA REUNIÓN DE ALCALDES SOBRE RECUPERACIÓN SOSTENIBLE E INCLUSIVA DE CIUDADES
    3. BID Invest y Procaps apoyan el desarrollo y la sostenibilidad del sector farmacéutico en Colombia
    4. BID Invest y el Grupo Kahai promueven el desarrollo de la industria del cacay en la Orinoquía colombiana
    5. BID Invest lanza un bono inaugural de referencia de sostenibilidad de mil millones de dólares
    6. BID INVEST, DFC Y FINDEV CANADA APOYAN LAS PYME, PYME MUJER Y EL FINANCIAMIENTO VERDE EN COLOMBIA A TRAVÉS DE DAVIVIENDA
    7. BID INVEST PROMUEVE LA INCLUSIÓN FINANCIERA EN COLOMBIA A TRAVÉS DE ALPHACAPITAL
    8. BID INVEST APOYA EL FINANCIAMIENTO PARA LA MEDIANA EMPRESA EN PERÚ, COLOMBIA Y CHILE, CON EL FONDO HMC DEUDA PRIVADA ANDINA
    9. BID INVEST Y IFC COMPARTEN UN SISTEMA PARA AYUDAR A QUE LAS INSTITUCIONES FINANCIERAS LATINOAMERICANAS MIDAN EL IMPACTO CLIMÁTICO
    10. BID INVEST RENUEVA SU COMPROMISO A DEFENDER LOS DERECHOS HUMANOS
    11. LAS INVERSIONES EN INFRAESTRUCTURA DIGITAL DAN SUS FRUTOS
    12. BID INVEST Y BANCO W APOYAN LAS MICROEMPRESAS LIDERADAS POR MUJERES EN COLOMBIA CON UN BONO DE COP$150 MIL MILLONES
    13. BID INVEST Y BANCÓLDEX IMPULSAN LAS MIPYME DE COLOMBIA AFECTADAS POR EL COVID-19

  14. Foreningen af Statsautoriserede Revisorer (FSR) - Dinamarca - Noticias

    1. 1 de marzo de 2021 Las pymes son reacias a pedir prestado en 2021
    2. 29 de enero de 2021 FSR - Auditores daneses: Entrega necesaria de 170.000 millones de DKK para empresas
    3. 7 de enero de 2021 Sorprendentemente pocas quiebras en años corona
    4.  6 de enero de 2021 Recomendaciones para evitar el acoso sexual en las empresas danesas de auditoría
    5. 8 de diciembre de 2020 Proyecto de Ley de Finanzas 2021 para auditores
    6. 20. november 2020 Los auditores ven el futuro de forma más negativa
    7. 03. november 2020 Número récord de empresas que optan por no auditar
    8. 02. november 2020 Oportunidad de participar en el trabajo del comité en FSR - Auditores daneses
    9. 12 de octubre de 2020 Los auditores corrigen errores materiales en las cuentas
    10. 07. oktober 2020 Quiebras de Corona: doble que los empleos perdidos en septiembre

  15. Fraud Advisory Panel – Reino Unido - Noticias

    1. Fraud Advisory Panel warns charities of increasing fraud risks  

 

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