Australian Law Reform Commission - submission on Uniform Evidence Acts
Australia New Zealand MOU on Business Law
Withdrawal of Interpretation on Emission Rights
Pre-Date-of-Transition Dual Listed Company Arrangements
Inventory rebates and settlement discounts
Direct costs affecting a financial instrument’s effective interest rate
E&Y smiling as Kazakh copper group eyes listing
Institutional investors call for audit fee increase
Investors want more say in standards
KPMG settles over Norwegian bankruptcy case
BREAKING NEWS- Equitable to drop £700m E&Y claim this morning
Eventful summer for E&Y and KPMG
JDS to push on with E&Y tribunal
Collapsed claim against E&Y was 'blood-curdling'
SA needs more black accountants says president
FRC to establish actuarial standards board
Big Four loan deals to lure graduates
PwC tight-lipped about public hearing
KPMG awarded £6m HMRC contract
Mowlem accounting overhaul 'substantially complete'
Rival to Big four as tax advice group doubles in size
Regulatory work costs companies 1.26% of revenue
Auditors of smaller companies to get help
PwC turns to consultancy growth
French market regulator call for IFRS clarity
PwC audit partner 'dependent' on actuaries
Oil below $64 as Rita shows some mercy
Boeing strike ends with compromise
IMF writes off poor countries' debt
Rita shuts 2.2 mln barrels of gasoline output
Oil falls as Rita keeps market guessing
HealthSouth whistleblower gets 27 months
How the Fed lost the inflation fight
Oil leaps above $68 as Rita rages
Expensing stock options- The rule is final -- or is it?
Viewpoint- Katrina relief- Just put it on the tab!
Interior Dep't- $12 bln audit unneccessary
State treasurer says big four firm should oversee aid
Oracle promises lifetime support for bought-in customers
Fannie Mae opens foreclosed homes to evacuees
Report from a general in the SEC's war on fraud
DELOITTE CEO LEADING THE ADVANCEMENT OF WOMEN
32 UNIVERSITIES TO COMPETE AT THE SECOND DELOITTE TAX CHAMPIONSHIP
ASIC ACCEPTS ENFORCEABLE UNDERTAKINGS FROM PKF MELBOURNE AUDITORS AND PKF VICTORIA
MORE CLARITY FOR SHAREHOLDERS NEEDED, SAY DIRECTORS
CIMA FORUM ISSUES WARNING TO UK RAE PANEL
FINANCIAL REPORTING- MORE SCIENCE, LESS ART
COMPANY LAW REFORM SHOULD BE GIVEN LEGISLATIVE PRIORITY
AVOIDING COMPUTER FRAUD IN SMALL BUSINESSES FEATURES IN NEW FRAUD ADVISORY PANEL GUIDE
ACCA LAUNCHES NEW RESEARCH STRATEGY PROGRAMME
THE PURPOSE OF AUDIT FORMS CORE QUESTION FOR AUDIT QUALITY FORUM AGENDA IN UK
FINANCIAL STATEMENTS OF CANADIAN BANKS 2005
AECA - España - Publicaciones
AICPA - Estados Unidos de América - Noticias
AICPA to Host First Women's Summit
ASBJ - Japón - Noticias
The ASBJ and the IASB hold second meeting on joint project for convergence
BID - Internacional - Noticias
Crean Consejo Asesor del Sector Privado para el BID
The fifth Quantitative Impact Study (QIS 5) Read
Jean-Claude Trichet: Testimony before the Committee on Economic and Monetary Affairs of the European Parliament Read PDF
Lucas Papademos: Financial structures, credit growth and house prices in the new EU Member States - policy challenges on the road to the euro Read PDF
Datuk Zamani Abdul Ghani: Role of development financial institutions in the financial system Read PDF
Mark W Olson: Business trends and management challenges for the banking industry Read PDF
Día internacional de la preservación de la capa de ozono
Discurso ante la Cumbre Mundial de 2005
La Cumbre de las Naciones Unidas examina difíciles problemas mundiales
CICA - Canadá - Noticias
Synergy, CICA’s 2004-2005 annual report
CISA Exam Now Offered Twice a Year
Investigative and Forensic Accounting Conference 2005 (Toronto, ON November 7-8, 2005)
Including Results of Organizations and Partnerships Applying Fair Value Measurement (Comments requested by October 21, 2005) Full Text
CNC - Francia - Documentos
CNDC - Italia - Noticias
Professioni: Albo unico: Dottori Commercialisti e Ragionieri, prima riunione congiunta dei due Consigli Nazionali.
Albo unico: rotto monopolio dei CAF: Tamborrino (dottori commercialisti) e Santorelli (ragionieri): “un plauso al Governo che ha mantenuto le promesse”.
Colegio de Contadores de Chile - Chile - Noticias
CONSRAG - Italia - Noticias
Gli Ordini- non siamo un freno alla concorrenzaSantorelli- La nostra unificazione esempio per tutti
Contraloría General de la República - Colombia - Noticias
La Oficina Jurídica de la Contraloría General de la República presentó un concepto sobre el proyecto de Memorando de entendimiento, MOU, entre Colombia Telecomunicaciones S.A., coltel, y Telmex de Mexico. ver más
El análisis de la CGR sobre el Proyecto de Presupuesto de 2006 señala el impacto fiscal del mismo y expresa su preocupación por el incremento del crédito interno y externo y la falta de claridad en la programación de los recursos por privatizaciones Análisis_Presupuesto_2006
DNP - Colombia - Noticias
INVERSIONISTAS EXTRANJEROS PODRÁN FINANCIARSE EN EL MERCADO LOCAL
Proyectos Estratégicos del Fondo Especial Cuota de Fomento
Modificación al Documento Conpes 3372 de 2005, "Distribución de los excedentes financieros de los Establecimientos Públicos, Empresas Industriales y Comerciales del Estado y Sociedades de Economía Mixta"
FASB - Estados Unidos de América - Documentos
Proposed FSP FAS 123(R)-c—Transition Election Related to Accounting for the Tax Effects of Share-Based Payment Awards (Posted: September 23, 2005) (Comment Deadline: October 8, 2005)
PCAOB Chairman McDonough Announces His Resignation
Congress Passes Tax Bill For Hurricane Katrina Relief
Foreign Private Issuers Impacted By SEC Action
FRC progress in implementing the Morris Review of the Actuarial Profession
GAO - Estados Unidos de América - Documentos
International Trade: Issues and Effects of Implementing the Continued Dumping and Subsidy Offset Act GAO-05-979, September 26, 2005
Managerial Cost Accounting Practices: Departments of Labor and Veterans Affairs GAO-05-1031T, September 21, 2005
Business Combinations Phase 2 Proposals
SOX 404 delayed for non-accelerated filers SEC Announcement
Accounting, Prudential Regulation and Financial Stability- Elements of a Synthesis
IASB - Internacional - Noticias
The IASB and the Accounting Standards Board of Japan
The September 2005 issue of IFRIC Update is available here
Three Countries Meeting- China, Japan and Korea
IFAC - Internacional - Noticias
IFAC Exposure Draft Updates International Public Sector Standards to Conform With IFRSs
New global agreement to advance the internal audit profession The IIA and the Association of Chartered Certified Accountants (ACCA) have signed a Memorandum of Understanding that will create a structure for collaboration and cooperation on the global level, as well as locally through affiliates all over the world. The agreement includes ACCA’s recognition of the Professional Practices Framework as authoritative guidance for internal auditors, and states that ACCA will strongly advise its members to apply The IIA’s Standards when performing internal audit activities.
IMF - Internacional - Documentos
The Political Economy of Seigniorage
Explicit and Implicit Targets in Open Economies
The IMF's Role in Low-Income Countries- Issues and Challenges
Pity the Finance Minister- Issues in Managing a Substantial Scaling-Up of Aid Flows
A Global View of the U.S. Investment Position
Communiqué of the International Monetary and Financial Committee of the Board of Governors of the International Monetary Fund
Global Financial Stability Report
ISACA - Internacional - Noticias
IT Governance Institute Identifies Top Actions for Security Managers
ANSI Accreditation Awarded to CISA and CISM Certifications
ISO - Internacional - Noticias
Standards for a safer world - 36th World Standards Day - 14 October 2005
OECD - Internacional - Noticias
Canadians must have more opportunity to extend their working lives, says OECD
OECD, partner governments commit to enhance value of Multinational Guidelines
Governments should improve access to publicly funded research, finds OECD report
OECD Environmental Performance Review of France - A positive but demanding assessment
OIC - Italia - Noticias
6/09/2005 Nella riunione odierna del Comitato Esecutivo sono stati approvati definitivamente, a seguito del parere favorevole ricevuto dalle Autorità, i Principi contabili 17, 20 e 23. >> Dettaglio
15/09/2005 Si comunica che la Fondazione IASC ha esteso al 10 ottobre 2005 la scadenza per la presentazione delle candidature alla carica di trustee. I posti attualmente vacanti sono 9, compreso l'incremento del numero dei trustees da 19 a 22 membri. >> Dettaglio
ONU - Internacional - Noticias
Eliminación del trabajo infantil beneficiaría la economía sudamericana
El PMA continuará trabajando en Corea del Norte
UNCTAD asistirá a palestinos en asuntos comerciales en Gaza
Annan urge a G-77 a ayudar a impulsar el desarrollo para combatir la pobreza
FMI prevé crecimiento sólido y lento en América Latina
Banco Mundial pide igualdad de oportunidades para combatir la pobreza
PNUMA- Liberalización del comercio fracasará si se olvida al medio ambiente
Gobiernos y empresarios respaldan crecimiento de turismo para combatir la pobreza
FAO divulga acuerdo sobre modelo de desarrollo de agricultura sostenible
PWC - Internacional - Publicaciones
IFRS News – Issue 33 August/September 2005
SEC - Estados Unidos de América - Noticias
2005-134 Sep. 21, 2005 SEC Votes to Propose Changes in Filing Deadlines and Accelerated Filer Definition; Postpone 404 Compliance Date for Nonaccelerated Filers; Propose Issuing Section 28(e) Interpretive GuidanceEn el régimen subsidiado en salud, el 11,3% de los subsidios es recibido por personas de los cinco deciles superiores (población no pobre). La población total está dividida en 10 deciles, de acuerdo con su nivel de ingreso. Mientras tanto, un porcentaje importante de la población en indigencia y pobreza (40% de la población de los deciles más pobres) no goza de afiliación al Sistema de Seguridad Social en Salud. Pero los problemas de asignación de subsidios observados en Bogotá son moderados en comparación con los del total nacional, donde el 22% de los subsidios se concentran en la población más rica.
Smaller Companies Get Additional SEC Delay
IFRS and U.S. GAAP Comparison Book Coming Soon
Expensing Stock Options- The Rule Is Final -- Or Is It?
Twist in Accounting Fraud Case; Some Charges Could Be Dropped
GAO Questions Adequacy of SEC Fund Probes
XBRL- A Non-Technical Explanation
Superintendencia Bancaria - Colombia - Legislación
Proyecto de Circular Externa mediante la cual se modifica el Capítulo XVIII de la Circular Externa 100 de 1995, con el propósito de establecer la metodología de valoración de operaciones forward sobre divisas conocida como 'puntos swap', así como la valoración y contabilización de las operaciones a plazo de cumplimiento financiero (OPCF) sobre divisas que se negocian a través de la Bolsa de Valores, se aclara el concepto de operaciones de contado y se ajusta la forma de contabilización de las operaciones forward sobre divisas. Plazo para comentarios: 26 de septiembre de 2005 hasta las 12 m. Anexo .
027 Septiembre 20 Imparte instrucciones sobre la renuncia o remoción de los representantes legales y revisores fiscales. Anexo.
028 Septiembre 20 Imparte instrucciones relacionadas con la independencia de las juntas directivas, consejos directivos o de administración. Anexo.
Superintendencia de Sociedades - Colombia - Doctrina
220-45889 2005/09/20 Bogotá La disminución de la cuenta inversión suplementaria al capital asignado.
220-47265 2005/09/20 Bogotá Aprobación de los estados financieros por parte de los accionistas, cuando todos son administradores de la sociedad.
220-45343 2005/09/20 Bogotá APROBACIÓN DEL INVENTARIO EN LA LIQUIDACIÓN DE UNA SOCIEDAD NO VIGILADA POR LA SUPERINTENDENCIA DE SOCIEDADES
220-46570 2005/09/20 Bogotá El liquidador no es responsable por el monto de la reserva para el pago de obligaciones condicionales o en litigio, siempre que actúe bajo los parámetros legales.
220-46569 2005/09/20 Bogotá A los administradores les esta prohibido ejecutar actos que impliquen competencia desleal o que comporten conflictos de interés.
UIAF - Colombia - Documentos
Typologies of Money Laundering
XBRL - Internacional - Noticias
Business Wire introduces the XBRL Smart News Release
First service using new FDIC XBRL Data is launched by HighRidge