AAA - Estados Unidos de América - Publicaciones

AI/ET Newsletter

COSO Releases Small Business Guidance Exposure Draft

AASB - Australia - Documentos

Liabilities arising from Participating in a Specific Market

Inventory rebates and settlement discounts

Direct costs affecting a financial instrument’s effective interest rate

Accountancy Age - Reino Unido - Noticias

Ernst & Young warns of oil tax hike 

Compass calls in auditors to probe subsidiary corruption

Don't waste CIS extension, accountants warned

Sanctuary warns of 'serious loss of capital' ahead of accounting review

KPMG loses Shell audit

SEC examines Sarbox for small business

Policy holders want public E&Y hearing

BDO moves in on top retail audit

KPMG shrugs off tax shelter blues

A global struggle for audit quality

Corporate insolvencies set to rise 

EU to push on with single corporate tax plan 

CIPFA members vote on merger

Refco bidder brings in Deloitte

Government releases new R&D advice

IFRS3 under attack from Europeans

KPMG reports bumper 20% growth

Audit threshold rise costs firms £360m 

EC a year away from liability decision

Refco scandal won't hurt accountancy firm

Women are losing out on start-up cash

AccountantsWorld - Estados Unidos de América - Noticias

Economic growth stronger than expected

Report due on Iraq oil-for-food scandal

Wanted- Accounting grads, willing to pay gym fees

Time to talk about why we rebuild in flood zones

25 accounting firms named best-managed

COSO releases small biz SOX guidance

CPA firms lack formal staffing programs

Bernanke's support stirs debate

Some uncomfortable findings for Wal-Mart

Smaller accounting firms in big demand

AICPA to relocate 400 jobs to North Carolina

Bernanke doesn't see inflation picking up

Wilma leaves 6 mln Floridians in the dark

Spotlight on Grant Thornton in Refco bankruptcy

Texas plans first U.S. offshore wind farm

Rosa Parks, dead at 92

Bush nominates Bernanke to lead US Fed

Key economic indicator declines sharply

Cendant to split into four companies

Fed officials say they can keep inflation low

Key inflation measure hits 25-year high

Ford calls for job cuts, plant closings as it reports loss

Fed officials say more rate hikes ahead

Anti-fraud group reports fast growth

Fed's worry beyond inflation ...

China- Piggy bank to the world

Fed chief nomination in November?

Grant Thornton entangled by REFCO

AICPA looks to relocate for cost savings

US Supreme Court throws out $280bn tobacco suit

Greenspan says oil costs to stifle growth for 'some time'

Cold, expensive winter forecast

AE Accountancy Education - Reino Unido - Noticias

The Institute of Chartered Accountants in England & Wales (ICAEW) has sharply criticised the International Accounting Standar.

The Institute of Chartered Accountants in England & Wales (ICAEW) have (Friday) issued the results of the latest sitting of t...

A study by Deloitte (UK) of 100 listed companies has found that less than half (45%) are currently disclosing the principal r...

ECSAFA PUBLISHES DRAFT GUIDE FOR SMES

ICAEW CALLS FOR BETTER GUIDANCE ON ACCOUNTING FOR INSURANCE BROKER DEBTORS AND CREDITORS

After several years of intense activity, the pace of change in financial reporting finally appears to be slowing, at least fo...

The Institute of Chartered Accountants in England & Wales (ICAEW) has written to the Urgent Issues Task Force (UITF) about th...

The Institute of Chartered Accountants in Ireland (ICAI) has called for statutory recognition of the term 'accountant' follow...

The Australian Securities and Investments Commission (ASIC) has accepted an enforceable undertaking from Mr Gary Bruce Holbro...

Major changes in the business world tend to qualify as transformations because they catch most organizations off guard- the s...

AECA - España - Publicaciones

Inmovilizado no Financiero de las Administraciones Públicas

AICPA - Estados Unidos de América - Noticias

AICPA Supports New COSO Guidance to Aid Small Public Companies

AICPA Survey- Most CPA Firms Lack Formal Staffing Programs

CPA Profession Expands Efforts in Public Company Auditing to Protect Investors

CPAs Release Report on Tax Reform, Including 10 Tax Policy Objectives to Guide Decision Makers

ANIF - Colombia - Noticias

Evolución de las importaciones industriales- ¿‘filtraciones’ recesivas o problemas estadísticos?

Revisión de cifras del PIB por Cuenta del Dane- ¿Depuración informativa o cambios metodológicos?

La inflación de Estados Unidos- ¿un fenómeno temporal o permanente?

AUASB - Australia - Noticias

AUASB Media Release "Mandatory Requirements Strengthened in Second Group of Proposed Auditing Standards Released by the AUASB

Position Paper- Proposed Auditing Standards Maintain the Need for Auditors to Comply with Ethical Requirements

AUASB Exposure Drafts of proposed re-issued Auditing Standards

Setting the Standard - Information about Australia’s proposed new legally enforceable Auditing Standards

Parliamentary Joint Committee - Submission on Corporate Social Responsibility

BID - Internacional - Noticias y artículos

Bancos multilaterales coordinarán medidas contra la corrupción

BIS - Internacional - Noticias y publicaciones

Jaime Caruana: Basel II progress  Read PDF

Timothy Geithner: US and the global economy  Read PDF

Lars Heikensten: Introduction on monetary policy  Read PDF

Timothy F Geithner: Challenges in risk management  Read PDF

David Dodge: Monetary policy report Read PDF

Ardian Fullani: Inflation targeting in practice Read PDF

Donald L Kohn: The economic outlook  Read PDF

CAN - Internacional - Noticias

Presentan inventario subregional de medidas relacionadas al comercio

CICA - Canadá - Noticias

Accounting for Stripping Costs in the Mining Industry

Implicit Variable Interests Under AcG-15

Accounting for Convertible Debt Instruments

EIC Decision Summary, September 29, 2005

CNC - Francia - Noticias

Communiqué du Conseil national de la comptabilité du 2 septembre 2005 sur les réponses directes aux questions de la DLF du 26 novembre 2004 non soumises au Comité d’urgence

Avis n° 2005-09 du 20 octobre 2005 relatif à la comptabilisation des opérations sur titres modifiant :– le règlement n° 90-01 du 23 février 1990 du Comité de la réglementation bancaire ; – l'annexe au règlement n° 2000-03 du 4 juillet 2000 du Comité de la réglementation comptable relatif aux documents de synthèse individuels ; – l'annexe au règlement n° 99-07 du 24 novembre 1999 du Comité de la réglementation comptable relatif aux règles de consolidation ; des établissements de crédit, des entreprises d'investissement (autres que les sociétés de gestion de portefeuille), des compagnies financières et des compagnies financières holding mixtes soumises aux dispositions du Code monétaire et financier – Note de présentation

Avis n° 2005-G du 12 octobre 2005 du Comité d’urgence relatif aux conditions de constatation d’une provision chez la société mère bénéficiant du régime de l’intégration fiscale (Article 223-A du CGI) - Note de présentation

Consejo de Estado - Colombia - Jurisprudencia

Inversiones obligatorias y operaciones de cartera y crédito Contabilidad de bancos debe permitir establecer el origen de los recursos invertidos La contabilidad de los bancos debe permitir establecer el origen de los recursos con los que se hacen las inversiones obligatorias o las operaciones de cartera y crédito a las que se destinen tales recursos, sin importar la forma en que dispongan la destinación de los recursos de la sección de ahorros. Así lo indicó el Consejo de Estado, en sentencia del pasado 8 de septiembre. C. E., Secc. Cuarta, Sent. 14191 (2002-90261), sep. 8/05, C. P. Juan Ángel Palacio

Consejo Técnico de la Contaduría Pública - Colombia - Doctrina

Procesos de contratación estatal Estados financieros deben presentarse, si el pliego de condiciones lo determina Si los pliegos de condiciones o términos de referencia de los procesos de contratación estatal les imponen la obligación de presentar estados financieros a todos los proponentes, los interesados en participar deben cumplir este requisito y las disposiciones aplicables en materia de información contable, señaló el Consejo Técnico de la Contaduría Pública. CTCP, Cpto. 162, ago. 23/05

Corporaciones no pueden readquirir acciones, por ausencia de ánimo de lucro Las corporaciones o asociaciones no pueden readquirir acciones, pues su carácter civil y la ausencia de ánimo de lucro las excluyen de la aplicación de las normas dirigidas a las sociedades comerciales, señaló el Consejo Técnico de la Contaduría Pública. En relación con el origen de los fondos para readquirir acciones, se generaría la disminución del patrimonio de la corporación, en detrimento de la prenda común, advirtió la entidad. CTCP, Cpto. 165, ago. 23/05

CONSGRAG - Italia - Noticias

Ragionieri, lista di dubbi sulla contabilità digitale

Contraloría General de la República - Colombia - Noticias

Competitividad y TLC 2005/10/25 El Contralor General de la República, Antonio Hernández Gamarra, consideró que, mientras se discuten las posibilidades y amenazas del TLC, el Estado actual no está en las mejores condiciones de contribuir a la competitividad. ver más

COSO - Internacional - Documentos

COSO Small Business Guidance Exposure Draft

DANE - Colombia - Noticias

Licencias de Construcción

DIAN - Colombia - Doctrina

¿Para establecer si existe la obligación de presentar la declaración tributaria firmada por revisor fiscal, se tienen en cuenta los topes de ingresos y patrimonio del año inmediatamente anterior a la presentación de la misma o del año anterior al año gravable correspondiente?

DRSC - Alemania - Documentos

The English version of Draft Accounting Interpretation No. 3 Obligation to Dispose of Electrical and Electronic Equipment is now freely available for download. Comments on the draft should be submitted by 30 November 2005

The comment letters to ED Amendments to IFRS 3 Business Combinations and ED Amendments to IAS 27 Consolidated and Separate Financial Statements and also to ED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefit are now available for download

GASB comment letter to IASB and FASB on the IASB’s decision to amend IAS 12 (adoption of the FAS 109 requirements for purposes of accounting for a change in tax laws or rates) is now available

EFRAG - Internacional - Documentos

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

E&Y - Internacional - Publicaciones

Download the publication, Sarbanes-Oxley and Tax.

FASB - Estados Unidos de América - Noticias

Results of the 2005 Annual FASAC Survey

New—FASB Staff Working Draft of a final Statement on Fair Value Measurements (Posted: 10/21/05)  Working Draft Standard  Working Draft Basis  Proposed FSP FAS 133-a

Proposed FASB Staff Positions (FSPs) New—Proposed FSP FAS 133-a (Posted: 10/21/05) (Comment Deadline: November 21, 2005)

New—Proposed FSP SOP 94-6-a (Posted: 10/13/05) (Comment Deadline: November 11, 2005)

Proposed FSP FIN 46(R)-c (Posted: 09/29/05) (Comment Deadline: November 30, 2005)

Final FASB Staff Positions (FSPs) New—FSP FAS 123(R)-2 (Posted: 10/18/05)

FSP FAS 13-1 (Posted: 10/6/05)

FEE - Internacional - Noticias

Forum on Risk Management and Internal Control in the EU

Financial Reporting- Progress on the Convergence Roadmap

Forum on Risk Management and Internal Control in the EU

Analysis of Responses to FEE Discussion Paper on the Auditor’s Involvement with the New EU Prospectus Directive

FEE Issues Proposals for Successful Implementation of the EU’s Prospectuses Regime

FEI - Internacional - Noticias

COSO Releases Proposed Guidance For Small Businesses

Results Of 2005 FASAC Survey

FASB Working Draft On Fair Value; Proposed FSP on Derivatives

President Bush Nominates Ben Bernanke Federal Reserve Chairman

Sweeping Changes Coming In Worldwide M&A With FAS 141, IFRS No. 3

PCAOB Announces 2006 SAG Members

Tax Reform Panel To Recommend Simplification For Corporate Filers

FRC - Reino Unido - Noticias

APB Issues Draft updated Guidance on Bank Confirmations

ASB Issues Amendment to FRS 26

APB issues Exposure Draft of proposed Auditing Standard covering Auditor's Reports on the OFR

FRC Hosts Roundtable of Independent Audit Regulators

IAIS - Internacional - Noticias

21 October 2005- IAIS closed its 2005 annual conference where an insurance supervisory framework and other crucial new standards for the supervision of insurers were issued

21 October 2005- IAIS released a paper entitled Towards a common structure and common standards for the assessment of insurer solvency- cornerstones for the formulation of regulatory financial requirements

21 October 2005- IAIS released a supervisory paper entitled Guidance paper on risk transfer, disclosure, and analysis of finite reinsurance

18 October 2005- IAIS opens its 2005 annual conference on the theme of Solvency, governance and market conduct

IAS Plus - Internacional - Noticias

Letter of Comment on Proposed Amendments to IAS 19

Commission Regulation (EC) No 1725/2005

Remarks before the European Parliamentary Financial Services Forum

Letter of Comment on Proposed Amendments to IAS 37

Letter of Comment on Proposed Amendments to IFRS 3

Letter of Comment on Proposed Amendments to IAS 27

Australian Accounting Alert 2005/12

October 2005 Edition of the Deloitte Global Offerings Services Newsletter

Accounting Roundup- Third Quarter in Review - 2005

IASB - Internacional - Noticias

IASB publishes Discussion Paper on Management Commentary

Joint IASB and FASB Meeting

Restructured Standards Advisory Council appointed

ICAC - España - Noticias

Modificación del Reglamento de la Ley de Auditoría Modificación Reglamento de la Ley de Auditoría de Cuentas (Exámenes ROAC y Fianza).

IFAC - Internacional - Noticias

International Panorama of Accounting and Auditing

IFAC Ethics Forum Introductory Remarks

Remarks to the IFAC Ethics Committee

Audit Reporting- The DAS as an Audit Reporting Instrument. What Is the DAS? What Does It Say? What Does It Not Say?

Professional Accountants in Business- New Roles and New Challenges

IIA - Internacional - Noticias

COSO exposes SOX 404 guidance for smaller businesses COSO’s latest project, Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting, will guide smaller public companies through the process of applying the Internal Control — Integrated Framework when assessing and reporting on the effectiveness of internal control over financial reporting. To access and comment on the exposure draft, visit COSO’s Web site

IMF - Internacional - Documentos

IMF Executive Board Approves the Establishment of Policy Support Instruments for Aiding Low-Income Countries

Debt Maturity, Risk, and Asymmetric Information

Boom-Bust Cycles in Housing- The Changing Role of Financial Structure

Robbing the Riches- Capital Flight, Institutions, and Instability

International Reserves- Precautionary vs. Mercantilist Views, Theory, and Evidence

Introducing financial Management Information Systems in Developing Countries

Social Welfare and Cost Recovery in Two-Sided Markets

INTAL - Internacional - Boletines

Carta Mensual No. 110 - Septiembre 2005

Carta Mensual No. 109 - Agosto 2005

ISAR - Internacional - Boletines

ISAR Update, Newsletter, No. 6, 2005

INTERNATIONAL ACCOUNTING AND REPORTING ISSUES, 2004 REVIEW

ISO - Internacional - Noticias

State-of-the-art information security management systems with new ISO/IEC 27001:2005 standard

KPMG - Internacional - Artículos

KPMG Firms Report Revenue Growth of 16.4 Percent to US$15.65 Billion

Pressure Points- Risk Management in the Pharmaceutical Industry

KPMG in the U.K. named "Best Corporate Citizen"

Fall 2005 Audit Committee Roundtable Series

Frontiers In Finance- Opportunities in a Changing Market

MIF - Internacional - Documentos

Taller en Argentina, Octubre 2005 - AGENDA Y PRESENTACIONES

OIC - Italia - Noticias

Lo IASB, in data odierna, ha pubblicato la Discussion Paper Management Commentary in cui si valuta il ruolo che lo stesso IASB potrebbe avere nel miglioramento della qualità informativa della relazione sulla gestione. I commenti dovranno pervenire entro il 28 aprile 200... >> Dettaglio

È stato pubblicato in Gazzetta Ufficiale L 282 dell'Unione europea del 26 ottobre 2005 il Regolamento (CE) n. 1751/2005 della Commissione del 25 ottobre 2005, che comporta l'adozione di modifiche allo IAS 39, all'IFRS 1 e al SIC 12. Il presente regolament... >> Dettaglio

Si informa che in data 26 ottobre 2005 il Comitato Esecutivo dell'OIC ha approvato in via definitiva il Principio contabile OIC 2 Patrimoni e finanziamenti destinati ad uno specifico affare, a seguito dei pareri favorevoli ricevuti dalle Autorità. ... >> Dettaglio

Lo IASB ha annunciato il completamento della ristrutturazione del SAC (Standards Advisory Council), che dovrà essere di supporto sia ai Trustee che allo IASB, la cui presidenza è stata affidata a Nelson Carvalho. Si compone di 40 membri tra cui 3 italiani: la... >> Dettaglio

La Commissione europea ha deciso di archiviare la procedura d'infrazione contro l'Italia riguardante la cosiddetta legge "salvacalcio" relativa alle relazioni finanziarie delle società sportive professioniste. La Commissione ritiene infatti che le recenti modifiche in... >> Dettaglio

ONU - Internacional - Noticias

CEPAL reporta mejora de productividad y exportaciones de sector agropecuario en América Latina

OMT celebrará por primera vez su reunión anual en un país subsahariano

OMC- Disminuye crecimiento del comercio en 2005 debido a altos precios del petróleo

OIT destaca consecuencias del estrés en los trabajadores y las empresas

En riesgo el cumplimiento de objetivos de Educación para Todos, advierte UNESCO

OMT insta a evitar alarma injustificada por gripe aviar que dañe el turismo

La ONU pide acciones para erradicar la pobreza

PWC - Internacional - Publicaciones

Technology executive connections

From Beijing to Budapest- Winning brands, winning formats

8th annual CEO survey

IT outsourcing- The importance of retaining a strong management capability

IFRS for SMEs - Is it relevant for your business?

SEC - Estados Unidos de América - Noticias

2005-153 Oct. 26, 2005 Statements of SEC Chief Accountant Donald Nicolaisen and Corporation Finance Division Director Alan Beller Regarding New COSO Guidance on Section 404 Compliance

Secretaría de Hacienda Distrito Capital - Colombia - Noticias

El sistema escolar enfrenta problemas relacionados con la falta de pertinencia de los programas en relación con las necesidades de la demanda, los métodos de enseñanza y los ambientes de aprendizaje. A esto se agregan otros problemas, como la distancia entre el hogar y el centro educativo, la desnutrición, y las deficiencias del sistema educativo para evaluar los logros de los estudiantes. En 2004, había alrededor de 107.000 jóvenes con educación primaria completa o incompleta, 256.000 con secundaria incompleta, y 445.000 bachilleres no pudieron continuar sus estudios ni vincularse al mercado laboral.

SmartPros - Estados Unidos de América - Noticias

AICPA, CIMA Partner for Resource Development

25 Accounting Firms Named Best-Managed

COSO Releases Small Biz SOX Guidance

Texas Accounting Students Sport CPA Tattoos

PCAOB Fills Advisory Slots

AICPA Looks to Relocate for Cost Savings

NYSE- SEC Should Relax Rules for Derivatives

AICPA Releases Tax Reform Report

Critics Say Sarbanes-Oxley's Costs Are Too High

Ten More Charged in KPMG Tax Shelter Probe

Superintendencia Bancaria - Colombia - Legislación

035 Octubre 14 Modifica el Capítulo II de la Circular Externa 100 de 1995 y al Anexo 3 del mismo Capítulo, relacionados con el Sistema de Administración del Riesgo Crediticio (SARC). Anexos

036 Octubre 14 Modifica algunas proformas y señala las entidades oficiales a las cuales aplican. Anexos

Circular Externa 038 (Octubre 14). Modifica el Capítulo I de la Circular Externa 100 de 1995, sobre clasificación, valoración y contabilización de inversiones. Anexo

Circular Externa 037 (Octubre 14). Modifica los Capítulos V y X del título I de la Circular Externa 007 de 1996 y el anexo I de la Circular Externa 100 de 1995. Anexos.

Superintendencia de Industria y Comercio - Colombia - Doctrina

Sociedades de personas Capitalizar saldo acumulado en cuenta de revalorización requiere reforma estatutaria En las sociedades de personas, la capitalización del saldo acumulado en la cuenta de revalorización del patrimonio es un aumento de capital que requiere una reforma estatutaria sujeta a inscripción en el registro mercantil, señaló la Superintendencia de Industria y Comercio. En el caso de las sociedades por acciones, si la capitalización solo implica un aumento del capital suscrito, debe ser inscrito en el registro mercantil, aclaró la entidad. Superindustria, Cpto. 5073342, sep. 8/05

Superintendencia de Sociedades - Colombia - Legislación

Circular Externa 100-000007 Referencia: Solicitud de información financiera año 2005

220-054887  2005/09/30 Bogotá Capitalización de acreencias en sociedades de responsabilidad limitada

XBRL - Internacional - Noticias

XBRL Week in Dublin, Ireland