1. Accountancy Age - Reino Unido - Noticias

    1. Gresham private equity calls in KPMG
    2. Senior partner raises IFRS regulation fears
    3. E&Y to act for Endemol in £1.1bn float
    4. Reform means audit fees should fall- minister
    5. Deloitte launches academy for company board directors
    6. Women close pay gap with men
    7. KPMG appoints head of retail banking
    8. $400m accounting error at General Motors 
    9. ECOFIN agrees roadmap to good accounting 
    10. Biggest firms rein in 'global' marketing
    11. Accountant is highest new entry in Power 100
    12. PwC paid £6.6m from MG Rover collapse
    13. BDO wins liquidator court battle
    14. PwC dragged into Refco controversy
    15. US not ready for convergence
    16. Proportionate liability arrives in companies bill
    17. Accounting chiefs slam government pension reforms
    18. Contact details for information commission registration
    19. Grant Thornton sells fund management arm
    20. Compass picks E&Y over Deloitte
    21. Watchdog probes Big Four transparency
    22. Banks cut red tape on privacy for auditors

  2. AccountantsWorld - Estados Unidos de América - Noticias

    1. Five former Enron execs reindicted in scandal
    2. SEC probing backdated options
    3. Seeking Indian chartered accountants
    4. Daimler sells Mitsubishi stake to Goldman Sachs
    5. GM to restate 2001 financial statements
    6. Fannie Mae extends accounting probe
    7. Fraud examiners doubt SOX will change culture
    8. Computerized CPA exam transforming education, workplace
    9. Toll Brothers cuts home sales forecast – rattles market
    10. AIG to restate results, add back $500m in profits
    11. Bush- U.S.-China trade gap bothersome
    12. Guidant sues J&J over acquisition
    13. The economics fueling the French riots
    14. Katrina survivors and cleanup workers wait for money
    15. Job growth weaker than expected
    16. Survey- SOX effective in identifying fraud
    17. GAO- NASA statements remain unauditable
    18. Senate OKs billions in spending cuts; Bush warns of veto
    19. IAASB issues drafts on international standards
    20. Volcker warns inflation may become problem
    21. Merger creates major U.S. CPA firm association
    22. AICPA chair aims to stop high turnover
    23. Black Friday at Wal-Mart revealed?
    24. Fed seen nudging rates up again
    25. Qwest agrees to $400 million shareholder settlement
    26. Can GM and Ford avoid junk yard?
    27. Accounting problems may ground NASA
    28. Trade groups starting from scratch on due diligence
    29. Expect Fed to raise rates again Tuesday
    30. OPEC- Oil prices near acceptable level

  3. Actualícese - Colombia - Noticias

    1. Informe DoingBussines - el sistema tributario Colombiano es demasiado complejo y engorroso para las empresas
    2. Entendiendo un poco mejor el enredo del XBRL
    3. Circular 0131 de 04 /11/2005 - Sanción por no enviar información. Artículo 651 del Estatuto Tributario

  4. AE Accountancy Education - Reino Unido - Noticias

    1. NINE UNIVERSITIES ADVANCE TO THE DELOITTE TAX CHAMPIONSHIP FINAL COMPETITION
    2. BOLD STEPS TOWARD CONVERGENCE OF CHINESE ACCOUNTING STANDARDS AND INTERNATIONAL STANDARDS
    3. ALIGNING COBIT, ITIL AND ISO 17799: GUIDANCE FROM THE IT GOVERNANCE INSTITUTE AND UK OFFICE OF GOVERNMENT COMMERCE
    4. KPMG WELCOMES STRONG AND BALANCED PACKAGE OF AUDIT LIABILITY REFORM
    5. COMMENT LETTER - DRAFT TECHNICAL CORRECTIONS TO IAS 21 THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE
    6. COMMENT LETTER - EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 37 PROVISIONS, CONTINGENT LIABILITIES
    7. ALTERNATIVE PERFORMANCE MEASURES TO ENSURE BEST PRACTICE BY COMPANIES IN THE INFORMATION PREPARED FOR INVESTORS
    8. COMMENT LETTER - EXPOSURE DRAFTS: BUSINESS COMBINATIONS, PROPOSED AMENDMENTS TO IFRS 3
    9. NEW INDEPENDENT BOARD TO SET PROFESSIONAL STANDARDS
    10. ICAI PRESIDENT SAYS DIVERGENT ACCOUNTING REGIMES NORTH AND SOUTH REPRESENT OBSTACLE TO ALL ISLAND ECONOMY
    11. ICAEW RESPONDS TO PUBLICATION OF COMPANY LAW REFORM BILL
    12. APB ISSUES CONSULTATION PAPER SEEKING VIEWS ON ITS PROPOSED APPORACH TO IAASB EDS ARISING FROM THE CLARITY PROJECT
    13. AASB ISSUES ED 144 - PROPOSED AUSTRALIAN GUIDANCE TO ACCOMPANY AASB 1004 CONTRIBUTIONS
    14. COMPANY TREASURERS NOT SATISFIED WITH IAS 32 AND 39
    15. ACCOUNTING FOR PROPERTY, PLANT AND EQUIPMENT, ASSET RETIREMENT OBLIGATIONS AND DEPRECIATION
    16. ASB RESPONDS TO IASB PROPOSALS ON BUSINESS COMBINATIONS
    17. DELOITTE WELCOMES DEREGULATORY MEASURES IN UK COMPANY LAW REFORM BILL
    18. ICAS WELCOMES THE ENSHRINING OF “TRUE AND FAIR VIEW” IN UK FINANCIAL REPORTING LAW
    19. 9TH COLLOQUIUM ON ACCOUNTING CHANGE DEEMED SUCCESSFUL BY DELEGATES
    20. TEACHING KIDS THE VALUE OF MONEY
    21. PRICEWATERHOUSECOOPERS LAUNCHES ITS 2005 GLOBAL ANNUAL REVIEW - 2005 REVENUES REACH A RECORD US$20.3 BILLION
    22. MANDATORY REQUIREMENTS STRENGTHENED IN SECOND GROUP OF PROPOSED AUDITING STANDARDS RELEASED BY THE AUASB
    23. COSO RELEASES SMALL BUSINESS GUIDANCE EXPOSURE DRAFT FOR CONTROL FRAMEWORK IMPLEMENTATION TO SUPPORT SOX 404 COMPLIANCE EFFORTS
    24. ASB ISSUES AMENDMENT TO FRS 26
    25. INSTITUTE LINKS UP WITH OXFORD UNIVERSITY AND CCH TO HELP TRAIN FUTURE BUSINESS LEADERS
    26. EXPOSURE DRAFT OF THE STANDARDS OF GRAP ON PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS
    27. CIMA JOINS FORCES WITH AICPA
    28. NEW INTERPRETATION ACT MAY GIVE RISE TO INITIAL CONFUSION
    29. CFA CENTRE PROPOSES COMPREHENSIVE FINANCIAL REPORTING STANDARDS TO MEET INVESTOR NEEDS
    30. NEW STANDARD FOR FINANCIAL PLANNERS RELEASED (APS 12)
    31. KPMG UK TURNOVER RISES 20 PERCENT - 29 NEW PARTNERS APPOINTED - RECORD BONUS PAYMENTS FOR KPMG STAFF
    32. KPMG REPORTS REVENUE GROWTH OF 16.4 PERCENT TO $15.65 BILLION
    33. ILLINOIS CPA SOCIETY ANNOUNCES SCHOLARSHIPS FOR FUTURE CPAS
    34. AFP SURVEY FINDS BUSINESSES MAY BENEFIT FROM STANDARD FORMAT WITH INCOMING WIRE TRANSFERS
    35. SUPPLY AND DEMAND FOR ACCOUNTING GRADUATES
    36. THE EXPANDING ROLE OF THE 21ST CENTURY ACCOUNTANT

  5. American Institute of Certified Public Accountants (AICPA) - Estados Unidos de América - Noticias

    1. IRS Awards AICPA Citation of Excellence In Serving Small Business Community
    2. AICPA Joins Forces With Premier International Management Accounting Association
    3. The CPA Letter  November 2005
    4. The Future Has Never Looked Brighter
    5. The Virtues of Volunteering
    6. GET YOUR BV NICHE OUT THERE
    7. MEDICAL PRACTICES- A BV Rx
    8. BANKRUPTCY REFORM IS HERE
    9. NO PRIVACY IN BANKRUPTCY
    10. VALUING IP POST-SARBANES-OXLEY
    11. DOUBLE-TEAMING IN EXCEL
    12. Technology Q&A
    13. PAY NOW OR DEFER
    14. News Digest- Accounting
    15. News Digest- Audit and Attest
    16. News Digest- Compliance
    17. News Digest- International
    18. CPA, CFO Confidence in Economy Fades
    19. AICPA News Update  Issue No. 142 HTML format or as Adobe PDF file
    20. AICPA News Update  Issue No. 141 HTML format or as Adobe PDF file 

  6. Asociación Nacional de Instituciones Financieras (ANIF) - Colombia - Artículos

    1. La política monetaria y los costos laborales unitarios en Estados Unidos
    2. Alzas en las tasas de interés de largo plazo en EE.UU: los “Fundamentales” se van imponiendo lentamente

  7. Association for Integrity in Accounting (AIA) - Estados Unidos de América - Boletines

    1. The Corporate Reform Weekly  11-14-2005

  8. Auditing and Assurance Standards Board (AUASB) - Australia - Noticias

    1. 2005 Supplement to Audit Guide "The Audit of Superannuation Funds"

  9. Australian Accounting Standards Board - Australia - Noticias

    1. “Policyholder Equity” of Friendly Societies and AASB 1038 Life Insurance Contracts
    2. AASB Action Alert Number 89 - November 2005
    3. Post-Date-of-Transition Stapling Arrangements Issue Summary 05/12
    4. ED 144 Proposed Australian Guidance to accompany AASB 1004 Contributions

  10. Autoridades Nacionales - Colombia - Legislación

    1. Ministerio de Hacienda y Crédito Público Decreto 3800 por el cual se reglamenta parcialmente la Ley 448 de 1998 y el artículo 3° de la Ley 819 de 2003.

  11. Banco de la República - Colombia - Noticias

    1. "Situación actual y perspectivas de la economía colombiana"
    2. Informe sobre Inflación
    3. Índice de Precios del Productor - IPP - Octubre de 2005: 158.05. Variación mensual 0.45%  Cuadro 1 Cuadro 2 cuadro 3 4 parte I 4 parte II cuadro 5 Gráficos

  12. Banco Interamericano de Desarrollo (BID) - Internacional - Noticias

    1. Indicadores fiscales en América Latina y el Caribe
    2. UNA AGENDA PARA LA GESTION PRESUPUESTARIA

  13. Banco Mundial - Internacional - Documentos

    1. Estados financieros de proyectos financiados por el Banco Mundial - cuestiones fundamentales
    2. Gestión financiera de proyectos financiados por el Banco Mundial - definiciones clave

  14. Bank for International Settlements (BIS) - Internacional - Noticias y publicaciones

    1. David Dodge: Economic and financial efficiency - the importance of pension plans  Read PDF
    2. T T Mboweni: Monetary policy and sustainable economic growth Read PDF
    3. Susan Schmidt Bies: Basel II implementation and revisions to Basel I Read PDF
    4. Kristina Persson: Monetary policy yesterday, today and tomorrow Read PDF
    5. Alan Greenspan: Economic outlook Read PDF
    6. Y V Reddy: Implications of global financial imbalances for the emerging market economies Read PDF
    7. Roger W Ferguson: Monetary credibility, inflation and economic growth Read PDF
    8. Mark W Olson: A look at fair lending through the lens of the new HMDA data Read PDF
    9. Jean-Pierre Roth: Rising oil prices - a challenge for monetary policy? Read PDF
    10. Alan Bollard: Housing debt, inflation and the exchange rate  Read PDF
    11. Hermann Remsperger: Money in an uncertain world  Read PDF
    12. Svein Gjedrem: Risk and growth in the financial industry Read PDF
    13. Zero-coupon yield curves: technical documentation Read     

  15. Colegio de Contadores de Chile - Chile - Documentos

    1. Plan de Convergencia Principios de Contabilidad Chilenos hacia Normas Internacionales

  16. Colegio de Contadores y Economistas del Uruguay - Uruguay - Noticias

    1. Versión taquigráfica de las palabras pronunciadas por el Señor Representante, Cr. Alfredo Asti, en oportunidad de la sesión de la Cámara de Representantes, acerca de la importancia de la colegiación profesional legal. Detalles

  17. Comisión Económica para América Latina (CEPAL) - Internacional - Documentos

    1. Panorama de la inserción internacional de América Latina y el Caribe, 2004 Tendencias 2005
    2. Estudio Económico de América Latina y el Caribe, 2004-2005
    3. Panorama 2005. El nuevo patrón de desarrollo de la agricultura en América Latina y el Caribe.
    4. Objetivos de Desarrollo del Milenio- una mirada desde América Latina y el Caribe
    5. La volatilidad de los precios del petróleo y su impacto en América Latina

  18. Comisión Europea - Internacional - Noticias

    1. Consultation in relation to possible implementing measures to the Transparency Directive

  19. Comunidad Andina (CAN) - Internacional - Noticias

    1. CAN y UE concluyen satisfactoriamente fase técnica del proceso de valoración
    2. Andinos coordinan aspectos de la Cumbre Mundial de la Sociedad de la Información

  20. Conseil national de la comptabilité - Francia - Noticias

    1. Avis n° 2005-11 du 20 octobre 2005 relatif au plan comptable des établissements et organismes de diffusion culturelle situés à l’étranger
    2. Avis n° 2005-10 du 20 octobre 2005 afférent à l’actualisation du règlement n° 99-02 relatif aux comptes consolidés des sociétés commerciales et entreprises publiques – Note de présentation 

  21. Conselho Federal de Contabilidade - Brasil - Noticias y normas

    1. CFC aprova Comitê de Pronunciamentos Contábeis
    2. RESOLUÇÃO CFC Nº 1.055/05 Cria o COMITÊ DE PRONUNCIAMENTOS CONTÁBEIS – (CPC), e dá outras providências
    3. O lento avanço da nova Lei das Sociedades por ações
    4. Resolução CFC nº 1.054/05 Aprova a NBC T 11.17 – Carta de Responsabilidade da Administração
    5. Resolução CFC nº 1.053/05 Aprova a NBC T 10.20 – Consórcio de Empresas
    6. Resolução CFC nº 1.052/05 Aprova a NBC T 7 – Conversão da Moeda Estrangeira nas Demonstrações Contábeis
    7. Resolução CFC nº 1.051/05 Aprova a NBC P 2.6 – Responsabilidade e Zelo
    8. Resolução CFC nº 1.050/05 Aprova a NBC P 2.3 – Impedimento e Suspeição
    9. Resolução CFC nº 1.049/05 Altera a redação da NBC T 3 – Conceito, Conteúdo, Estrutura e Nomenclatura das Demonstrações Contábeis.

  22. Consiglio Nazionale dei Dottori Commercialisti (CNDC) - Italia - Noticias

    1. il Presidente Tamborrino accetta la proposta del Ministro Storace di coinvolgere i dottori commercialisti per una adesione dei contribuenti-clienti. il comunicato stampa con la dichiarazione. >>

  23. Consiglio Nazionale dei Ragonieri e Periti Commercial (CONSRAG) - Italia - Noticias

    1. La previdenza in agricoltura
    2. OK al dl fiscale, soddisfatto il Consiglio nazionale
    3. Distefano “Fallimentare, una riforma ancora con troppi vincoli”

  24. Contraloría General de la República - Colombia - Documentos

    1. Auditoría del Balance General de la Nación 2004
    2. ELEMENTOS PARA UNA NUEVA VISIÓN DEL PROBLEMA DEL NARCOTRÁFICO

  25. Departamento Administrativo Nacional de Estadística (DANE) - Colombia - Noticias

    1. Importaciones
    2. Exportaciones y Balanza Comercial
    3. Muestra Mensual de Comercio al por Menor
    4. Industria
    5. Indice de Precios al Consumidor
    6. Encuesta Continua de Hogares
    7. Indice de Costos de la Construcción de Vivienda
    8. Indice de Costos de la Construcción Pesada

  26. Deutsches Rechnungslegungs Standards Committee - Alemania - Documentos

    1. The comment letter on FASB's Equity and Liability Milestone One Draft is available for download. In the comment letter the GASB questions the conceptual basis of the draft und suggests an in-depth analysis of the conceptual issues involved. In addition, the comment letter expresses concern about some details of the draft. The GASB offers the Financial Accounting Standards Board (FASB) its support in the ongoing discussions concerned with the classification of equity and liabilities
    2. The English version from the Act on the Enforcement of Accounting Regulations for Company Financial Statements (Accounting Enforcement Act - Bilanzkontrollgesetz – BilKoG) is now available

  27. European Financial Reporting Advisory Group (EFRAG) - Internacional - Documentos

    1. 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
    2. Draft Technical Correction 1: Proposed Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates—Net Investment in a Foreign Operation

  28. Federación de Colegios de Contadores Públicos de Venezuela - Venezuela - Noticias

    1. 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

  29. Fédération des Experts Comptables Européens (FEE) - Internacional - Noticias

    1. Seminar on IFRS Convergence and Consistency
    2. FEE Guide - How SMEs can reduce the risk of fraud

  30. Financial Accounting Standards Board (FASB) - Estados Unidos de América - Noticias

    1. November 10, 2005—FASB Adds Comprehensive Project to Reconsider Accounting for Pensions and Other Postretirement Benefits—Board Seeks to Improve Transparency and Usefulness for Investors, Creditors, Employees, Retirees and Other Users of Financial Information
    2. FSP FAS 13-1—Accounting for Rental Costs Incurred during a Construction Period (October 6, 2005)

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

    1. FASB Takes On Pension, OPEB Project
    2. IASB Discussion Paper On Management Commentary
    3. SEC Comments On Materiality, XBRL, Section 404, More
    4. FEI’s CCR and IMA’s FRC Express Concerns On Business Combinations
    5. FERF Audit Committee Checklist
    6. Advisory Panel Releases Tax Reform Report
    7. Emerging Trends In Corporate Governance 2005

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

    1. APB issues Consultation Paper seeking views on its proposed approach to IAASB Exposure Drafts arising from the Clarity Project

  33. Financial Stability Forum (FSF) - Internacional - Noticias

    1. The Financial Stability Forum will hold its fourth Latin-American Regional Meeting in Mexico City on 16 November 2005.

  34. Fondo Monetario Internacional - Internacional - Publicaciones

    1. Estimating China's "Equilibrium" Real Exchange Rate
    2. Can the Standard International Business Cycle Model Explain the Relation Between Trade and Comovement?
    3. The Role of Domestic and Foreign Investors in a Simple Model of Speculative Attacks
    4. Colombia- First Review Under the Stand-By Arrangement, Requests for Modification of Performance Criteria, and Waiver of Nonobservance of Performance Criteria and of Applicability of end-September Performance Criteria
    5. Financial Reform- What Shakes It? What Shapes It?
    6. Controlled Capital Account Liberalization- A Proposal

  35. IAS Plus - Internacional - Noticias

    1. October 2005 Accounting Roundup
    2. Earlier November News

  36. Information Systems Audit and Control Association (ISACA) - Internacional - Noticias

    1. Convergence of Enterprise Security Organizations
    2. COBIT 4.0 FAQs
    3. Panama Information Security Conference
    4. June 2006 CISA Exam Bulletin of Information BOI
    5. June 2006 CISM Exam Bulletin of Information BOI
    6. Aligning COBIT, ITIL and ISO 17799- Guidance from the IT Governance Institute and UK Office of Government Commerce

  37. Institute of Internal Auditors (IIA) - Intenracional - Noticias

    1. In the November 15 issue of ITAudit you will learn how implementing strategic security policies and procedures enhances the protection of IT assets and digital information and helps compliance with U.S. government regulations. Also read about recent GAO testimony that highlights several best management practices organizations can follow when updating their IT systems
    2. In the November/December issue of Auditwire, read strategies for giving your audit report an extreme makeover, learn about the impact of Sarbanes-Oxley on the role of internal auditing in a Deloitte & Touche report, and find out about the dangers of password overload in the workplace
    3. Audit committee members should read the brochure, "Internal Audit Standards: Why They Matter" (PDF 395KB) to better understand the responsibilities, benefits, and qualities of an effective internal audit activity
    4. The IIA had in 1941. Now, 64 years later, we have a few more than 111,000. This growth is a result of your commitment to the internal audit profession, as well as The Institute's research, guidance, certification, and training opportunities. Learn how to share the value of membership with a friend or colleague.

  38. International Accounting Standards Board - Internacional - Noticias

    1. Bold steps toward convergence of Chinese accounting standards and international standards
    2. Business Combinations II – Roundtables
    3. User's guide to financial instruments standards published
    4. October edition of IASB Update now available

  39. International Federation of Accountants (IFAC) - Internacional - Noticias

    1. IAASB Defers Effective Dates of Recent Amendments to ISAs 200 and 210
    2. IFAC Invites Comments on Proposed New Governance Structure
    3. IAASB Issues Exposure Drafts to Enhance the Clarity of International Standards
    4. November 2005 newsletter
    5. Building an Investment Climate of Trust

  40. International Organization for Standardization (ISO) - Internacional - Noticias

    1. New ISO committee will develop standards for nanotechnologies
    2. New, improved ISO 9000 guidelines for health sector

  41. International Organization of Supreme Audit Institutions (INTOSAI) - Internacional - Publicaciones

    1. International Journal of Government Auditing October 2005

  42. New Zealand Institute of Chartered Accountants - Nueva Zelanda - Noticias

    1. New academic requirements for the College of Chartered Accountants

  43. Organisation for Economic Co-operation and Development  (OECD) - Internacional - Noticias

    1. China’s farm support less protectionist than in most OECD countries, says new report
    2. OECD countries spend only 3% of healthcare budgets on prevention, public awareness
    3. Economic Survey of Chile
    4. OECD Science, Technology and Industry Scoreboard 2005

  44. Organismo Italiano di Contabilità (OIC) - Italia - Noticias

    1. Si pubblicano i commenti che l'OIC ha inviato all'EFRAG e allo IASB relativi a: ED of Proposed Amendments to IFRS 3 Business Combinations ED of Proposed Amendments to IAS 37 Provisions, ContingentLiabilities and Contingent Assets ED of Proposed Amendments to IAS 27... >> Dettaglio

  45. Organización de las Naciones Unidas - Internacional - Noticias

    1. OMPI ofrece apoyo a Colombia para que modernice infraestructura de propiedad intelectual
    2. OMT ofrece asistencia a Jordania para evaluar daños a infraestructura turística tras atentados
    3. FAO destaca importancia de mejorar capacitación de población rural
    4. Personalidades del espectáculo entregan premios de la ONU a iniciativas de microcrédito
    5. Asamblea General aprueba resolución contra embargo comercial a Cuba
    6. FAO coordinará nuevo censo agrícola mundial
    7. OIT subraya importancia de Cumbre de las Américas para generación de empleo decente
    8. OIT destaca valor de trabajadores turcos para Unión Europea
    9. Mejora régimen comercial de Bolivia, reporta OMC
    10. UNCTAD presenta nuevo Índice de Comercio y Desarrollo

  46. PricewaterhouseCoopers (PWC)- Internacional - Publicaciones y noticias

    1. IFRS News  November 2005
    2. PricewaterhouseCoopers Launches its 2005 Global Annual Review --- 2005 Revenues Reach a Record US$20.3 Billion
    3. Samuel A. DiPiazza, Jr. Reappointed PricewaterhouseCoopers Global CEO Announces New Global Leadership Responsibilities
    4. China, India, Turkey, Vietnam, Russia, Romania and Bulgaria Offer Greatest Investment Opportunities for Retail and Consumer Companies According to PwC
    5. Global Fuel Cell Sector Revenues Dip, But Still Exceed R&D Expenditures

  47. Public Company Accounting Oversight Board (PCAOB) - Estados Unidos de América - Noticias

    1. Board Announces 2006 Standing Advisory Group Members

  48. Securities and Exchange Commission (SEC) - Estados Unidos de América - Artículos

    1. Board Diversity- The 21st Century Challenge; "The New Regulatory Climate and Impact on Board Composition"
    2. Remarks at the 12th XBRL International Conference
    3. Remarks before the Institute of International Bankers' Annual Regulatory Examination and Compliance Seminar

  49. Secretaría de Hacienda Bogotá Distrito Capital - Colombia - Noticias

    1. Las estadísticas sobre las prácticas de los residentes en Bogotá ante problemas de salud indican que la mayoría de la población acude a instituciones de salud o a profesionales del área médica (73,2%), mientras que el 13,2% utiliza tratamientos no convencionales, como autorrecetarse, acudir al farmacéutico, boticario, tegua o al curandero, y el 5,1% no emprende acción alguna. Comparada con las otras regiones, Bogotá presenta, después de San Andrés y Providencia, la más baja ocurrencia en la utilización de tratamientos no convencionales. Sólo 132 de cada 1.000 personas que estuvieron enfermas en los 30 días anteriores a la entrevista acudieron a este tipo de tratamientos no convencionales
    2. Los estados contables del Distrito Capital

  50. Smartpros Accounting & Auditing - Estados Unidos de América - Noticias

    1. SEC's Cox Defends Dual Regulators in Some Cases
    2. Five Former Enron Execs Reindicted in Scandal
    3. Early Salary Survey Results- Accountants Want Healthcare
    4. FASB OKs Project for Pension Standards
    5. Fannie Mae Discloses New Accounting Errors
    6. Texas CPAs Provide Free Workplace Financial Literacy Materials
    7. Fraud Examiners Doubt SOX Will Change Culture
    8. SOX Initiatives Moving On to 302
    9. Accountants Turn to Internet, CPE for SOX Info
    10. KPMG Creates New Senior Operations Position
    11. AICPA, Ajilon Annouce Hall of Fame CPAs
    12. Paper Reveals Impact of SOX on AP Functions
    13. KPMG Settlement Gets Preliminary Approval
    14. KPMG Admits 166 New Partners
    15. Accounting Problems May Ground NASA
    16. Demand for Accounting Talent, Rise in Pay

  51. Superintendencia Bancaria - Colombia - Legislación

    1. Circular Externa 041 (Noviembre 03). Modifica el Capítulo XIII-08 de la Circular Básica Financiera y Contable 100 de 1995, sobre posición propia de los intermediarios del mercado cambiario. Anexos.
    2. 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

  52. Superintendencia de Industria y Comercio - Colombia - Doctrina

    1. El término se cuenta desde el último asiento, documento o comprobante Libros y papeles del comerciante solo deben ser conservados por 10 años Los libros y papeles del comerciante solo deben ser conservados por un periodo de 10 años, contados a partir de la fecha del último asiento, documento o comprobante, indicó la Superintendencia de Industria y Comercio, en concepto del pasado 12 de octubre. La entidad explicó que el comerciante puede conservar los documentos en papel o en cualquier medio técnico, magnético o electrónico que garantice su reproducción exacta. Superindustria, Cpto. 5054043, oct. 12/05

  53. Superintendencia de la Economía Solidaria - Colombia - Legislación

    1. SUPERSOLIDARIA MODIFICA FORMULARIO OFICIAL DE RENDICION DE CUENTAS

  54. Superintendencia de Notariado y Registro - Colombia - Noticias

    1. En Bogotá se mantiene el Repunte en el Registro de Venta de Bienes Inmuebles en el último Trimestre

  55. Superintendencia de Servicios Públicos Domiciliarios - Bogotá - Legislación

    1. Resolución PUC-PCG
    2. Anexo 1.Plan de contabilidad.
    3. Anexo 2.Sistema de costos y gastos,

  56. Superintendencia de Sociedades - Colombia - Doctrina

    1. 220-058024  El informe de la revisoría fiscal y el de gestión de los administradores deben ser aprobados o improbados por el máximo órgano social
    2. 220-058449  La capitalización de la prima por colocación de cuotas, implica su registro en la cuenta de capital social
    3. 220-058579  Derecho de inspección en las sociedades puede ejercerse directamente o por conducto de un representante
    4. 220-060983  Causal de disolución por pérdidas Artículo 457, ordinal 2 del Código de Comercio
    5. 220-056142  Diferentes tipos de control aplicables al sector privado y qué diferencia encuentran con los controles del sector público
    6. 220-059552  Liquidación voluntaria. Documentos que requieren aprobación; pago de gastos hasta la culminación del proceso obligaciones litigiosas o condicionales
       

  57. Superintendencia del Subsidio Familiar - Colombia - Legislación

    1. Resolución 0271 por la cual se actualiza y amplía el Plan Único de Cuentas para el Sistema de Subsidio Familiar en Colombia

  58. The Accounting Hall of Fame The Ohio State University  - Estados Unidos de América - Reseñas

    1. George Oliver May
    2. Robert Hiester Montgomery
    3. William A. Paton

  59. The CPA Journal - Estados Unidos de América - Artículos

    1. 'The Future of the Accounting Profession' Report
    2. Interstate Compact- Regulating the Profession as Practiced
    3. Businesses Respond to Cybercrime and Security Trends
    4. Measuring Volatility and the Cost of Retirement
    5. Using Special Needs Trusts
    6. Optimizing the Use of E-mail
    7. Maximum Tax Relief from Soaring Gas Prices
    8. Wheel, Deal, and Steal- Deceptive Accounting, Deceitful CEOs, and Ineffective Reforms
    9. Rebalancing Internal Audit in the Sarbanes-Oxley Era
    10. The European Union's Role in International Standards Setting
    11. Earnings Quality- It's Time to Measure and Report
    12. Reporting Employee Stock Option Expenses- Is the Debate Over?
    13. Current SEC and PCAOB Developments
    14. Growth and Succession in Small to Midsize Accounting Practices
    15. Bridging the Gap Between Professors and Practitioners- 'Quasi-' Case Studies
    16. Innovations in Auditing This special issue of The CPA Journal analyzes current auditing practice and the implications of the Sarbanes-Oxley Act. Click here

  60. United Nations Conference on Trade and Development (UNCTAD) - Internacional - Documentos

    1. PROSPECTS FOR FOREIGN DIRECT INVESTMENT AND THE STRATEGIES OF TRANSNATIONAL CORPORATIONS, 2005-2008

  61. XBRL International - Internacional - Noticias

    1. CoreFiling launches TRAX collaboration system for XBRL
    2. Rivet Software announces free XBRL viewer
    3. Hitachi and PwC team up to deliver enhanced XBRL solutions
    4. CoreFiling releases ReportDirect, a PDF-based XBRL solution