AASB - Australia - Documentos

Australian Accounting Standard AASB 1048 Interpretation and Application of Standards

Australian Accounting Standard 2005-11 Amendments to Australian Accounting Standards [AASB 101, AASB 112, AASB 132, AASB 133, AASB 139 & AASB 141]

Australian Accounting Standard AASB 2005-10 Amendments to Australian Accounting Standards [AASB 132, AASB 101, AASB 114, AASB 117, AASB 133, AASB 139, AASB 1, AASB 4, AASB 1023 & AASB 1038]

Australian Accounting Standard AASB 2005-9 Amendments to Australian Accounting Standards [AASB 4, AASB 1023, AASB 139 & AASB 132]

Agenda Item 4.2 Director and Executive Disclosures by Disclosing Entities- Removal of AASB 1046 and Addition to AASB 124

Agenda Item 6.3 Proposed Interpretation 1002 Inventory Rebates and Settlement Discounts

Agenda Item 7.2 Update on IASB short-term convergence project on income taxes

Agenda Item 9.2 Draft AASB Strategy Paper Australian Accounting Standards and Public Sector Entities

Accountancy Age - Reino Unido - Noticias

20% of grads say accountancy makes best career

Big Four recruitment sets record

Identity theft on the rise

E&Y grills witnesses on Equitable's bonus claim

FRRP to investigate interim accounts

PwC says regulation bonanza will not dry up

ICAS supports 'Big Bang' approach to IFRS

Ex-KPMG US chairman dies 

FSA plays down IFRS scrutiny

Andersen UK escapes Enron probe

PwC posts 12% growth

IFRS work is only half done, says Aviva

Regulation scares groups from public markets

SEC chief accountant resigns

POBA takes over audit regulation from DTI

IAS39 causing 'illogical' outcomes

Insurers in clover under IFRS

Miners dig in for IFRS clarification

UK companies hit out at IASB

SMEs call for convergence halt

Polls differ on merger result

UK in hot water over EU accounting directive

EU to launch database on securities regulation

More charges in KPMG row

AccountantsWorld - Estados Unidos de América - Noticias

Tax inquiry is moving past KPMG

Confidence index falls to record low

Fed- Katrina severely hit output

Northwest to take bankruptcy route?

GE may no longer see the light

Google share sale to begin today

Tax bases shattered, Gulf region faces debt crisis

Greenspan's last day likely Jan. 31

Snow urges discipline as Katrina aid bill swells

How to find help

Should we rebuild the Big Easy?

Oil slips below $64, demand growth slows

Oracle to buy rival Siebel for $5.85 bln

Braking world oil demand may blunt Katrina impact

Get ready for a ‘tough winter’

GM to end employee pricing program

School district auditor indicted

Stock option expensing moves forward

Accountants working to modify GAAP

IRS and AICPA team up to aid disaster victims

$3 gas -- is it here to stay?

Ideas flow on what to do with 400,000 jobless

Ford to sell Hertz

Final OK given to $110M CVS settlement

Weathering Katrina on Wall Street

Wal-Mart's relief response hailed

Who's really to blame for $4-a-gallon gas?

FASB’s speed bumps for dealmakers

Katrina's fury ripples far and wide through US economy

Fed rate hikes now in doubt after Katrina devastation

FASB- Katrina not extraordinary

Accounting and tax relief for business owners hit by Katrina

Banks set up numbers for Katrina victims

Expect Katrina stimulus package, House leaders say

Unemployment rate falls to four-year low

Actualícese - Colombia - Noticias

XXII Simposio sobre Revisoria Fiscal, 22, 23 y 24 de Septiembre

AE Accountancy Education - Reino Unido - Noticias

ICAI WELCOMES PUBLICATION OF REVISED ANTI MONEY LAUNDERING GUIDANCE

ACCOUNTING FOR CONDITIONAL ASSET RETIREMENT OBLIGATIONS

FINANCIAL STATEMENTS OF CANADIAN BANKS 2005

NEW GUIDE FOR PREPARERS OF PROFIT FORECASTS

DELOITTE RESPONSE TO FINAL CONSULTATION ON UK COMPANY REFORM VOICES CONCERN OVER DISPROPORTIONATE SANCTIONS

MORE WORK NEEDED TO BRING AUSTRALIAN INTO LINE WITH IFRS

NO TURNING BACK – ICAS SUPPORTS THE ACCOUNTING STANDARD BOARD'S ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

ICAS WARNS OF DANGERS OF PROPOSED NEW CRIMINAL OFFENCE FOR AUDITORS

FISHER & PAYKEL HEALTHCARE TOPS 2005 PWC CORPORATE VALUE REPORT

ENTERPRISE RISK MANAGEMENT - POST SARBANES-OXLEY

AUDITING STANDARDS TO MAINTAIN NEED FOR AUDITORS TO COMPLY WITH ETHICAL REQUIREMENTS

INFORMATION SECURITY STUDY FINDS WEAKNESS IN STRATEGIC PLANNING AND REGULATORY COMPLIANCE

NEW CIRCULAR ISSUED TO ADHERE WITH LATEST JSE LISTING REQUIREMENTS

SUCCESSION PLANNING CRITICAL FOR THE SURVIVAL OF FAMILY BUSINESS- SURVEY

MIDDLE MARKET FIRMS IGNORING FRAUD AT THEIR PERIL WARNS KPMG

DELOITTE CHINA AND PAN-CHINA SCHINDA MERGE, EFFECTIVE 1 SEPTEMBER

ICAS CALLS FOR DIRECTORS’ STATEMENT ON “TRUE AND FAIR” VIEW

AUDITOR INDEPENDENCE – ANYTHING TO DECLARE?

ASB COMMENTS ON IASB FRAMEWORK PROJECT

AGREEMENT ON AUDIT RECOGNITION BETWEEN ICAS, ICAEW AND CANADIAN CHARTERED ACCOUNTANCY BODIES

NEW UK REGULATIONS CHANGE ACCOUNTING AND REPORTING REQUIREMENTS

ICAEW ADVANCED STAGE RESULTS DEMONSTRATE BUSINESS SKILLS FOCUS TO NEW EXAMS

NEW PROPOSED AUDITING STANDARDS TO ENHANCE CREDIBILITY OF AUDITED FINANCIAL REPORTS AND IMPROVE INVESTOR CONFIDENCE

APRA RELEASES SECOND IFRS DISCUSSION PAPER

AICPA - Estados Unidos de América - Noticias

Limitation of Liability Provisions and Forensic Accounting Services (Sep. 15, 2005)

Proposed Revision to “Other Considerations” in Int. 101-1 and Proposed Conceptual Framework (Sep. 15, 2005)

Proposed Statement on Auditing Standards, Communication of Internal Control Related Matters Noted in an Audit

NASBA UAA Committee Exposure Draft (August 2005).

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

ALADI - Internacional - Noticias

Boletín ALADI.org

ASBJ - Japón - Documentos

Memorandum of Understanding (MoU) of the 5th Three Countries' Accounting Standard Setters' Meeting between China, Japan and Republic of Korea

AUASB - Australia - Noticias

AUASB Media Release- "Auditing Standards to Maintain Need for Auditors to Comply with Ethical Requirements"

Australia New Zealand MOU on Business Law

Banco de la República - Colombia - Documentos

Índice de Precios del Productor - IPP - Agosto de 2005: 157.96. Variación mensual - 0.02% Cuadro 1 Cuadro 2 Cuadro 3 4 parte I 4 parte II Cuadro 5 Gráficos (pdf)

Con el propósito de facilitar el acceso y uso de las cuentas corrientes de compensación por parte de los residentes en Colombia que realicen operaciones de venta de valores en el mercado accionario, el Banco de la República autorizó a las sociedades comisionistas de bolsa a administrar cuentas de carácter colectivo para el reintegro de operaciones de inversión extranjera.

BID - Internacional - Noticias

Objetivos de Desarrollo del Milenio en América Latina

Diálogo abierto sobre acuerdos de libre comercio

BID, dirigentes religiosos celebran conferencia sobre comercio global y reducción de pobreza

BID lanza bono global a 10 años por 1.000 millones de dólares

BIS - Internacional - Noticias y publicaciones

Explaining credit default swap spreads with equity volatility and jump risks of individual firms Read

David Dodge: The evolution and resolution of global imbalances Read PDF

Rakesh Mohan: Communications in central banks - a perspective Read PDF

Speech by Malcolm Knight; Challenges to financial stability in the current global macroeconomic environment Read

Basel Committee Newsletters: Validation of low-default portfolios in the Basel II Framework Read

BIS Quarterly Review September 2005. Read

CAN - Internacional - Noticias

Presentan lineamientos para elaborar Estrategia Andina sobre Sociedad de la Información

Países de la CAN inician etapa de intenso trabajo para definir una política arancelaria común en diciembre

Países andinos se disponen a actuar en forma conjunta en la prevención de los desastres

Revisan proceso preparatorio de Primera Cumbre de la Comunidad Sudamericana de Naciones

CEPAL - Internacional - Noticias

Las reformas económicas en tres países centroamericanos- resultados divergentes, destinos distintos

Aumenta comercio internacional de América Latina y el Caribe por segundo año

China busca afianzar lazos económicos con los países latinoamericanos

Integración regional necesita corregir falencias para superar nuevos desafíos

Base de datos sobre intercambio comercial de América Latina y el Caribe

Estrategias para la superación de la pobreza y precariedad urbana en América Latina y el Caribe

CFC - Brasil - Noticias y documentos

Empresas Contábeis têm Programa de Qualidade (Comunique-se)

CICA - Canadá - Noticias

Accounting for Conditional Asset Retirement Obligations

Measurement of Exchangeable Securities

AcSB September 7-8, 2005 Decision Summary

The Effect of Contingently Convertible Instruments on the Computation of Diluted Earnings per Share

Accounting by a Vendor for Consideration Given to a Customer (Including a Reseller of the Vendor's Products)

CICA's National Conference on Audit Committees, September 19-20, 2005, Toronto, ON

Quality Control

AASB August 30, 2005 Decision Summary

CNC - Francia - Documentos

Avis n° 2005-E du 6  septembre 2005 du Comité d’urgence relatif à la comptabilisation d’une vente avec condition suspensive - Note de présentation

Colegio de Contadores de Chile - Chile - Noticias y documentos

Proyecto convergencia 2004 - 2008

Marco Conceptual

Inversiones en ciertos Títulos de Deuda y de Capital

Congreso de la República - Colombia - Proyectos de ley

Proyecto de Ley 108 de 2005 Cámara.  por medio de la cual se dictan normas en materia de integraciones y prácticas restrictivas de la competencia.

CONSRAG - Italia - Noticias

Gruppo di studio lavoro e previdenza- Norme sul collocamento

Contaduría General de la Nación - Colombia - Legislación

Contaduría General de la Nación Resolución 338 por medio de la cual se modifica el Catálogo General de Cuentas del Plan General de Contabilidad Pública, PGCP, adoptado mediante la Resolución 400 de 2000.

IV Congreso Cuarto Congreso Nacional de Contabilidad Pública, sobre normas internacionales de Contabilidad, en el mes de Noviembre. Ver Más >>

La Corte Constitucional declaró exequibles las normas relativas al Boletín de Deudores Morosos del Estado (BDME) Bogotá, 12 de septiembre de 2005. La Corte Constitucional respaldó el Boletín de Deudores Morosos del Estado al considerar que no basta con que una norma jurídica incida o limite derechos fundamentales para que deba ser tramitada como ley estatutaria. Más información.

DANE - Colombia - Noticias

Todos contamos en el Censo General

Importaciones

Censo de Edificaciones

DIAN - Colombia - Documentos

Anotaciones para reflexionar acerca de una reforma tributaria en Colombia

Los beneficios tributarios en el impuesto sobre la renta en Colombia. Año gravable 2004

DNP - Colombia - Noticias

Para el 2019 incremento de la infraestructura en transporte impulsa crecimiento económico

Carne y leche colombiana se abrirán paso en el exterior

Colombia se pone a tono con exigencias internacionales sanitarias y fitosanitarias

Gas Natural llegará a cerca de 327 mil colombianos de escasos recursos en trece departamentos

Colombia’s Higher Education Quality Control System and Potential for Further DevelopmenMaria Otilia OROZCO. Agosto 2005

Evaluación de la gestión de los colegios en Concesión en Bogotá 2000-2003. Alfredo SARMIENTO, Carlos Eduardo ALONSO, Gustavo DUNCAN , Carlos Alberto GARZON. Septiembre 2005

DRSC - Alemania - Documentos

IFRIC 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment

IFRS 7 Financial Disclosures and Amendments to IAS 1 Presentation of Financial Statements

Amendments to IAS 39 Financial Instruments- Recognition and Measurement and IFRS 4 Insurance Contracts - Financial Guarantee Contracts

EFRAG - Internacional - Documentos

Adoption of Amendments to IFRS 1 First-time Adoption of IFRSs and IFRS 6 Exploration for and Evaluation of mineral Resources

Adoption of Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts - Financial Guarantee Contracts

Adoption of IFRIC 6 - Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment

Adoption of IFRS 7 Financial Instruments: Disclosures

Adoption of the Amendment to IAS 1 Presentation of Financial Statements - Capital Disclosures

FASAB - Estados Unidos de América - Noticias

August - September 2005

FASB - Estados Unidos de América - Documentos

Proposed FSP FAS 123(R)-b—Practical Exception to the Application of Grant Date as Defined in FASB Statement No. 123(R) (Posted: September 16, 2005) (Comment Deadline: October 1, 2005)

"Introducing the Milestone Draft"

FCCPV - Venezuela - Noticias

XI CONGRESO VENEZOLANO DE CONTADURÍA PÚBLICA Y VI ENCUENTRO NACIONAL DE EDUCADORES DEL AREA DE CONTADURÍA PÚBLICA. MARACAIBO- ESTADO ZULIA- 21, 22, Y 23 DE NOVIEMBRE DE 2005

FEE - Internacional - Noticias

Share-Based Payment + IFRS for SMEs

Clarity of International Standards on Auditing (ISAs)

FEI - Internacional - Noticias

CFO Survey- Higher Energy Costs Largely Absorbed By Companies

SEC Considers 10-K, 10-Q and Small Company 404 Deadlines

EITF Sept 15 Meeting Summary, By Deloitte

FASB On Fair Value, Impairment, Stock Option Grant Date

Corporate Governance Survey Of Top 100 U.S. Public Companies

FRC - Reino Unido - Noticias

The Mayflower Corporation Plc

POBA takes over formal responsibility for oversight of audit regulation

FSF - Internacional - Noticias

The FSF held its Fourteenth FSF Meeting in London (8-9 September 2005).

Haut Conseil du commissariat aux comptes - Francia - Documentos

Rapport au Président de la République relatif à l'ordonnance n° 2005-1126 du 8 septembre 2005 relative au commissariat aux comptes

Ordonnance n° 2005-1126 du 8 septembre 2005 relative au commissariat aux comptes

IAS Plus - Internacional - Noticias

Database of Statistics

Memorandum of Understanding

Adoption of IFRSs Prudential Approach 2- Tier 1 Capital and Securitisation

August 2005 Accounting Roundup

IFAC - Internacional - Noticias

IFAC Requests Proposals to Develop ISA Guide for Small and Medium Entities

Ethics Forum on Independence Slated For October 11

2006 World Congress of Accountants - The 17th World Congress of Accountants will be held in Istanbul, Turkey on November 13-17, 2006. The Congress, organized around the theme "Generating Economic Growth and Stability Worldwide," will feature plenary sessions and workshops led by internationally recognized speakers from the public and private sectors. They will address issues of accounting, auditing, ethics and financial management. For more information and to register to attend, please visit the Congress' website: https://www.wcoa2006istanbul.org.tr.

IIA - Internacional - Noticias

From compliance, to ethics, to communication, to composition, audit committees face a myriad of challenges in today’s demanding business environment. The latest issue of Tone at the Top (PDF 206KB) provides audit committee information and tips based on leading-edge research. Also watch this space for the next edition of Tone at the Top, which will feature COSO’s soon-to-be-released guidance on implementing the internal control framework in smaller organizations

For the latest IT information, be sure to read the September 15 issue of ITAudit. In this issue you will learn why poorly conducted penetration tests and ethical attacks may leave organizations exposed to external threats and the top-five errors system administrators make when configuring Windows security. Also, this issue provides information about a recent survey, which found information security was a leading technology concern for financial executi

IMF - Internacional - Publicaciones

Subordinated Levy Processes and Applications to Crude Oil Options

Quality of Financial Policies and Financial System Stress

Commodity Price Shocks and the Odds on Fiscal Performance

Financial Development, Financial Fragility, and Growth

World Economic Outlook

ISACA - Internacional - Noticias

How to Measure and Demonstrate the Value of IT- Guidance from the IT Governance Institute

CE Quiz #102

ISO - Internacional - Noticias

Latest ISO Survey confirms integration of ISO 9001 and ISO 14001 with world economy

OECD - Internacional - Noticias

China could become world’s largest exporter by 2010

Economic Survey of China

OECD calls for broader access to post-school education and training

Economic Survey of Mexico

Latest edition of the DACNews just released

China needs far-reaching reforms in public and corporate governance, OECD says

Chief economist Cotis says resilience to oil price hike likely to vary across US, Japan and Europe

OECD publishes a new, updated version of its Model Tax Convention

ONU - Internacional - Noticias

OIT advierte mayor índice de desempleo en la historia de Asia

Empresas de América Latina siguen afrontando trabas para generar empleo, reporta Banco Mundial

ONU-HABITAT prevé agravamiento de escasez de vivienda en los próximos 25 años

FIDA aprueba crédito para comunidades rurales del noroeste de México

América Latina requiere un mayores esfuerzos para alcanzar Objetivos del Milenio, advierte la FAO

OMM diseña plan para mitigar impacto de condiciones meteorológicas extremas en Europa

Indios misquitos de Nicaragua sufren grave escasez de alimentos a causa de plagas

Reducción de natalidad en países en desarrollo puede mejorar condiciones de vida, dice la ONU

UNIDO debate sobre crecimiento sostenido en países en desarrollo

Gobiernos locales deben comprometerse con Objetivos del Milenio, dice Secretario General

UNCTAD estudiará impacto comercial de barreras no arancelarias

Informe de Desarrollo Humano advierte falta de recursos para alcanzar Objetivos del Milenio

OMT y PNUMA presentan guía sobre turismo sostenible

FAO- Educar a la población rural es crucial para África

RUTGERS - Estados Unidos de América - Documentos

The Use of Fine-grained and structured data in Continuous Auditing

Capital Market Reform and the Continuous Integrated Audit Approach

Exploring the Effects of The Sarbanes-Oxley Act on Internal Auditors

B2B E-COMMERCE ASSURANCE-  THE INFLUENCE OF PARTNER RISKS ON CONTINUOUS ASSURANCE DESIRABILITY & RELATIONSHIP SATISFACTION

EMPLOYING GENERALIZED AUDIT SOFTWARE IN THE FINANCIAL SERVICES SECTOR- CHALLENGES AND OPPORTUNITIES

Continuous Assurance Services for Financial Analysts

Automation of Double-Entry Accounting- An Emerging Technology

SEC - Estados Unidos de América - Noticias

Statement Regarding Use of Market Instruments in Valuing Employee Stock Options

Governance, the Board, and Compensation

SmartPros - Estados Unidos de América - Noticias

SEC Expected to Give Smaller Cos. Another Reprieve From Rules

Annual Reports Lack Web Usability, Says Study

AICPA Posts Disaster Response Checklist

Microsoft Announces Accounting Software $179

KPMG Appoints New Tax Services Leaders

Accounting Charge Dropped Against Former Halliburton CFO

Accountants Working to Modify GAAP

More Charges in KPMG Tax Scandal

Superintendencia Bancaria - Colombia - Legislación

Nuevo Producto Página Web: Documentos de Interés sobre el Sistema Especial de Administración de Riesgos de Seguros - SEARS (Versión Inglés).

Documento de Divulgación del Manual de Supervisión del SARC; por medio del cual se da a conocer el marco general y criterios objetivos que se observarán en la supervisión del Sistema de Administración del Riesgo Crediticio

Superintendencia de Servicios Públicos Domiciliarios - Colombia - Documentos

Propuesta de actualización del Plan de Contabilidad para entes prestadores de servicios públicos domiciliarios.

Superintendencia de Sociedades - Colombia - Doctrina

220- 46367  2005/09/08 Bogotá Derecho de inspección -En las sociedades anónimas puede ejercerse directamente o por conducto de un representante.

220- 47483  2005/09/08 Bogotá Interpretación del artículo 185 del Código de Comercio

Superintendencia de Valores - Colombia - Documentos

Encuentro del Consejo de Reguladores de Valores de las Américas

The CPA Journal - Estados Unidos de América - Artículos

Financial Literacy- CPAs Can Make a Difference

Peer Review- Dealing with the Reality of Perceptions

Sarbanes-Oxley Means Opportunities and Challenges for Companies and IROs

Expanding into Financial Services

Investors Continue to Make Costly Mistakes

Detecting Improper Portfolio Management Activity

Basic Principles in the New Accounting for Stock Options

Management Control Systems in a Global Economy

Incorporating Professional Ethics Throughout an Accounting Curriculum

UNCTAD - Internacional - Noticias

NEW FDI BOOK SETS OUT CHALLENGES FOR FUTURE

DOES AFRICA NEED A CORPORATE FIX?, UNCTAD study weighs impact of FDI on African development

EXPERTS DISCUSS NON-TARIFF BARRIERS TO TRADE

NEW UNCTAD SURVEYS- FOREIGN DIRECT INVESTMENT PROSPECTS PROMISING FOR 2005-2008