1. Accountancy Age - Reino Unido - Noticias

    1. Firms urge action on liability flaw
    2. PKF adds to anti-MTIC statements
    3. E&Y Manchester boss looks for growth
    4. Competition for KPMG top job still wide open
    5. Thomas Cook denies E&Y's Club 18-30 selloff
    6. Mike Rake gets 30% pay rise
    7. ASB airs views on future role
    8. BDO issues carousel fraud statement
    9. Fraud risk as internal audit fails

  2. AccountantsWorld - Estados Unidos de América - Noticias

    1. Breakdown of charges against Lay, Skilling
    2. Japan to reimpose ban on all US beef imports
    3. Consumer Price Index up 3.4 pct. in 2005
    4. Consumer prices unexpectedly fell in December
    5. Konica Minolta pulls plug on camera, film business
    6. Fed member says at least one more rate hike
    7. Buffett issues warning over trade deficit

  3. Actualícese - Colombia - Noticias

    1. Medios Magnéticos- una bomba de tiempo para los Contadores

  4. AE Accountancy Education - Reino Unido - Noticias

    1. On Jan. 6, 2006, the Securities and Exchange Commission asked the court overseeing its accounting fraud case against i2 Techn...click to read full article
    2. In April 2005, the Accounting Standards Board issued CICA Handbook Section 3855, Financial Instruments – Recognition and Meas...click to read full article
    3. The Chartered Institute of Public Finance and Accountancy has published its January 2006 E-Newsletter. The lead news item in ...click to read full article
    4. The Auditing and Assurance Standards Board (AASB) of the CICA met on January 11, 2006 and approved a new Assurance and Relate...click to read full article
    5. While each city in Canada has its own unique identity, characteristics and environment, a new study from PricewaterhouseCoope...click to read full article
    6. The Australian Urgent Issues Group will discuss at its meeting on 16 February 2006 a draft submission to the International Fi...click to read full article
    7. The Council on Corporate Disclosure and Governance (CCDG) is seeking public feedback on its review of the quarterly reporting...click to read full article
    8. According to the most recent CIMA Insigth magazine, recent years have seen significant changes in both management accounting ...click to read full article
    9. APB ISSUES BULLETIN PROVIDING UPDATED EXAMPLE OF AUDITOR REPORTS ON FINANCIAL STATEMENTS IN THE REPUBLIC OF IRELAND
    10. SEC VOTES TO PROPOSE CHANGES TO DISCLOSURE REQUIREMENTS CONCERNING EXECUTIVE COMPENSATION AND RELATED MATTERS
    11. Further to the statement made on 15 December 2005, the Financial Reporting Council today (January 17, 2006) began consultatio...click to read full article
    12. KPMG LLP, the UK member firm of KPMG International, has reported operating profits of £305 million for the financial year end...click to read full article
    13. Students and graduates in New Zealand (NZ) wanting to become Associate members of CPA Australia, will benefit from the recent...click to read full article
    14. Nine institutions of higher learning from five countries have earned international accreditation from AACSB International­The...click to read full article

  5. American Accounting Association (AAA) - Estados Unidos de América - Publicaciones

    1. The Accounting Review / January 2006 Issue
    2. Journal of International Accounting Research / Volume 4, No. 2, 2005

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

    1. ISACA and AICPA Ink Agreement Offering CITP Credential to CPAs with CISA
    2. AICPA Financial Literacy Campaign Wins 2005 Magellan Platinum Award
    3. Proposed Statement on Standards for Attestation Engagements, Reporting on an Entity’s Internal Control Over Financial Reporting

  7. Australian Accounting Standards Board (AASB) - Australia - Noticias

    1. Accounting ED 145 "Operating Segments"
    2. AASB Media Release "Proposals to Change Segment Reporting"
    3. Accounting Standard AASB 2006-1 "Amendments to Australian Accounting Standards "
    4. AASB Media Release "IFRIC Draft Interpretation D18 for Comment"

  8. Banco de la República - Colombia - Noticias

    1. Encuesta de expectativas de inflación y tasa de cambio Enero

  9. Banco Mundial - Internacional - Noticias y documentos

    1. The size of the informal sector in 110 countries
    2. Voluntary reputation building and standards
    3. Audit Committee, Board of Director Characteristics, and Earnings Management

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

    1. Statistics on payment and settlement systems in selected countries - Figures for 2004
    2. Housing finance in the global financial market
    3. European Central Bank- Press conference - introductory statement (Central Bank Articles and Speeches) 
    4. Marion V Williams- Foreign exchange reserves - how much is enough? (Central Bank Articles and Speeches) 
    5. Susan Schmidt Bies- Productivity and economic outlook for the United States (Central Bank Articles and Speeches) 

  11. Canadian Institute of Chartered Accountants (CICA) - Canadá - Noticias y documentos

    1. Survey of Younger Members Underway
    2. AASB January 11, 2006 Decision Summary
    3. CICA Tax Practice Manual
    4. FYI Newsletter January 2006

  12. Colegio de Contadores Públicos de Lima - Perú - Boletines

    1. Descargue aquí la Edición Setiembre Octubre 2005 de la Revista "El Contador Público"

  13. Comisión Económica para América Latina y el Caribe (CEPAL) - Internacional - Noticias

    1. América Latina y el Caribe realiza primer foro de aplicación regional del desarrollo sostenible

  14. Comunidad Andina (CAN) - Internacional - Noticias

    1. Se amplia el mercado andino

  15. Confederation of Asian and Pacific Accountants (CAPA) - Internacional - Noticias

    1. December 2005 - January 2006 issue of the Chronicle.

  16. Conselho Federal de Contabilidade (CFC)- Brasil - Publicaciones

    1. Manual de procedimentos contábeis para Micro e Pequenas Empresas
    2. RESOLUÇÃO CFC N°1.067/05 Altera a NBC T 19.1 – Imobilizado, aprovada pela Resolução CFC nº 1.025/05.

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

    1. Índice de Costos Construcción Vivienda- Diciembre 2005
    2. Índ de Costos de Construcción Pesada - Diciembre 2005
    3. PIB de la Construcción - III Trimestre 2005

  18. Departamento Nacional de Planeación (DNP) - Colombia - Noticias

    1. Presentación estimaciones pobreza e indigencia

  19. Deutsches Rechnungslegungs Standards Committee e.v. (DRSC) - Alemania - Noticias

    1. AIC publishes final Interpretation AIC 2 Obligation to Dispose of Electrical and Electronic Equipment

  20. Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) - Argentina - Noticias

    1. Comisión de Enlace FACPCE-AFIP. Actas de Comisión por Fecha. más info.

  21. Federación de Colegios de Contadores Públicos de Venezuela - Venezuela - Documentos

    1. RESOLUCIÓN DE LA COMISIÓN NACIONAL DE VALORES SOBRE LAS NIIF

  22. Fédération des Experts Comptables Européens (FEE) - Internacional - Noticias y documentos

    1. Active Share Ownership in Europe
    2. GRI Publishes Draft G3 Sustainability Reporting Guidelines

  23. Financial Accounting Standards Board (FASB) - Estados Unidos de América - Documentos

    1. Financial Instruments

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

    1. U.S. Chamber Of Commerce Calls For Liability Protection For Big 4
    2. Former SEC Chair- ‘Sarbanes-Oxley’ Type Lobbying Reforms For Congress

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

    1. APB Issues Bulletin Providing Updated Example Auditor's Reports on Financial Statements in the Republic of Ireland
    2. FRC Consults on Changes to the Combined Code

  26. FOCUSIFRS - Francia - Noticias

    1. CESR - Infos claires et transparentes sur toute option offerte par les normes d'info fin
    2. L'EFRAG recherche 2 directeurs de projet
    3. ED8_Révision d'IAS 14 "Information sectorielle"

  27. Government Accountability Office (GAO) - Estados Unidos de América - Documentos

    1. High-Risk Series: An Update (GAO-05-207), January 2005

  28. IAS Plus - Internacional - Noticias

    1. German interpretation on accounting for electronic waste English Version (AIC 2)
    2. Smooth transition to IFRSs in Australia ASIC Release
    3. CESR statement on IFRS accounting policy disclosures Full Text of CESR Statement
    4. SEC proposes expanded disclosures SEC Announcement
    5. EFRAG recommends endorsement of IFRIC 7 Endorsement Letter
    6. Model IFRS Financial Statements for 2005 in Danish 

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

    1. ISACA and AICPA INK Agreement Offering CITP Credential to CPAs with CISA
    2. CE Quiz #104
    3. New Guidance From ISACA Provides 15 Steps to Wireless Security

  30. Instituto de Contabilidad y Auditoría de Cuentas (ICAC) - España - Documentos y doctrina

    1. ORDEN EHA/3829/2005, de 1 de diciembre, por la que se acuerda publicar la convocatoria de examen de aptitud profesional, exigido como requisito para obtener la inscripción en el Registro Oficial de Auditores de Cuentas dependiente del Instituto de Contabilidad y Auditoría de Cuentas.
    2. Sobre el criterio aplicable para calificar a una empresa como asociada
    3. Sobre el tratamiento contable que debe darse a la cesión del derecho de uso sobre un terreno concedido por una administración pública
    4. Sobre si los trabajos de revisión limitada a que se refieren las Normas Internacionales de Auditoría (NIAS) de la Internacional Federation of Accountants (IFAC, en su número 910 (ahora 2400), tienen la consideración de trabajos de auditoría de cuentas conforme a lo previsto en la Ley 19/1988 de Auditoría de Cuentas, y por tanto si están sujetos a lo dispuesto en dicha Ley a todos los efectos. Y si esta misma consideración se extiende a los otros trabajos de servicios relacionados que se contemplan en las NIAS 920 y 930 (ahora 4400 y 4410), de “procedimientos acordados” y “compilación o elaboración de información financiera”.
    5. Sobre los criterios de actuación del auditor en la realización del trabajo y emisión del informe de auditoría de las cuentas anuales correspondientes al primer ejercicio social en que resultan de aplicación las Normas Internacionales de Contabilidad (NIC).
    6. REAL DECRETO 1636/1990, DE 20 DE DICIEMBRE, POR EL QUE SE APRUEBA EL REGLAMENTO QUE DESARROLLA LA LEY 19/1988, DE 12 DE JULIO, DE AUDITORÍA DE CUENTAS (B.O.E. número 308, de 25 de Diciembre)
    7. Plan General de Contabilidad de 1990 (PGC90) Modelos de presentación de las cuentas anuales

  31. Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) - Internacional - Noticias

    1. REPORT OF THE INTERGOVERNMENTAL WORKING GROUP OF EXPERTS ON INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING ON ITS TWENTY-SECOND SESSION

  32. International Accounting Standards Board (IASB) - Internacional - Noticias

    1. IASB publishes convergence proposals on segment reporting

  33. International Federation of Accountants (IFAC) - Internacional - Artículos

    1. Impairment of Non-Cash-Generating AssetsArticle originally published in the Israeli Professional Journal Roeh Haheshbon
    2. Remarks to the Institute of Chartered Accountants in England & Wales' Information for Better Markets Conference
    3. Transparency and Audit Regulation
    4. Recent International Developments and IFAC Initiatives
    5. Has the Accountancy Profession Met the Challenges of the Changes in the Business Environment-
    6. Corporate Sustainable Management and Environmental Management Accounting
    7. The Role of Accounting Firms in Market Access
    8. The PIOB and the International Federation of Accountants
    9. Regulation of the Audit Profession- IFAC View
    10. The Accounting Professional in the New World Order
    11. Building an Investment Climate of Trust
    12. International Panorama of Accounting and Auditing
    13. IFAC Ethics Forum Introductory Remarks
    14. Remarks to the IFAC Ethics Committee
    15. Audit Reporting- The DAS as an Audit Reporting Instrument. What Is the DAS? What Does It Say? What Does It Not Say?
    16. Professional Accountants in Business- New Roles and New Challenges
    17. International Convergence and Implementation of International Financial Reporting Standards
    18. The International Federation of Accountants- An Overview of Recent Initiatives
    19. Achieving Greater Accountability in Government Through Improved Public Sector Financial Reporting
    20. The Future of the Accountancy Profession
    21. Serving the Public Interest
    22. Restoring Confidence in the Global Profession

  34. International Monetary Fund (IMF) - Internacional - Noticias y documentos

    1. The Moral Consequences of Economic Growth
    2. Corruption, Competition, and Contracts- A Model of Vote Buying
    3. Will the Doha Round Lead to Preference Erosion-
    4. The Global Impact of Demographic Change
    5. Financial Dollarization in Latin America
    6. Sectoral Balance Sheet Mismatches and Macroeconomic Vulnerabilities in Colombia, 1996-2003
    7. How Does Trade Openness Influence Budget Deficits in Developing Countries?
    8. Are Donor Countries Giving More or Less Aid?
    9. Preserving Financial Stability
    10. Moving to a Flexible Exchange Rate- How, When, and How Fast?
    11. Considerations in the Choice of the Appropriate Discount Rate for Evaluating Sovereign Debt Restructurings

  35. International Organization of Securities Commissions (IOSCO) - Internacional - Documentos

    1. Takeover Regulation in the Jurisdiction of Some IOSCO EMC Members, Report of the Emerging Markets Committee of IOSCO  View this document in pdf format
    2. High-Level Principles for Business Continuity, Joint Forum (IOSCO, BCBS and IAIS) View this document in pdf format

  36. KPMG - Internacional - Publicaciones y noticias

    1. Globalization and Manufacturing
    2. KPMG at the World Economic Forum

  37. Le Haut Conseil du Commissariat aux Comptes - Francia - Noticias

    1. Normes d’exercice professionnel - Délibération du Haut Conseil en date du 3 janvier 2006

  38. National Association of State Boards of Accountancy (NASBA) - Estados Unidos de América - Documentos

    1. UAA Fourth Edition, December 2005
    2. 2005 Annual Report

  39. Organización de las Naciones Unidas - Internacional - Noticias

    1. El desempleo sigue en aumento y afectando a los jóvenes, señala la OIT
    2. ONU prevé crecimiento mundial de 3,3% en 2006 con impulso de países en desarrollo
    3. PMA- Se duplica en una década número de africanos que reciben asistencia alimentaria
    4. Aumenta 5% inversión extranjera directa en América Latina en 2005, señala UNCTAD
    5. UNICEF pide 805 millones de dólares para emergencias humanitarias

  40. Presidencia de la República - Colombia - Noticias

    1. 686 COMPRADORES INTERNACIONALES ASISTEN A FERIA COLOMBIATEX
    2. 2,70% AUMENTARON COSTOS DE CONSTRUCCIÓN DE VIVIENDA EL AÑO PASADO
    3. GOBIERNO SUPERÓ META DE CONTRATOS PETROLEROS EN 2005
    4. CAJA AGRARIA EN LIQUIDACION SUPERA META DE CARTERA RECUPERADA EN 2005
    5. DESDE EL MIÉRCOLES 41 EMPRESAS COLOMBIANAS PARTICIPAN EN FITUR 2006
    6. EMPRESARIOS ESPAÑOLES OFRECEN 16 EMPLEOS
    7. INGRESOS POR EXPORTACIONES DE ENERGÍA CRECIERÓN 12% EN 2005
    8. 2,60% SUBIERON COSTOS DE CONSTRUCCIÓN PESADA EN 2005
    9. 300 EMPRESAS EN MACRORRUEDA DEL SECTOR AGROINDUSTRIAL
    10. BANCO COREANO OTORGÓ CRÉDITO DE US$10 MILLONES AL BANCOLDEX
    11. OPORTUNIDAD LABORAL EN ESPAÑA PARA 50 MÉDICOS COLOMBIANOS
    12. FIRMADAS DOS NUEVAS ALIANZAS PRODUCTIVAS EN POLLO Y PESCA
    13. US$22 MILLONES DE INVERSIÓN COLOMBIANA EN HOTEL DECAMERÓN DE EL SALVADOR
    14. DIAN RECAUDO $43,5 BILLONES EN IMPUESTOS DURANTE 2005
    15. FNA DESTINA $405 MIL MILLONES PARA FINANCIAR 11.573 CRÉDITOS DE VIVIENDA
    16. EN ÚLTIMA SEMANA DE ENERO SE DEFINIRÍA NEGOCIACIÓN AGRÍCOLA DEL TLC
    17. COLOMBIA Y GUATEMALA TENDRÁN TRATADO DE LIBRE COMERCIO
    18. LISTO PROCESO PARA PROVEER 63 MIL EMPLEOS DE CARRERA ADMINISTRATIVA
    19. 200 MIL COLOMBIANOS INGRESAN ESTE AÑO A RIESGOS PROFESIONALES
    20. GOBIERNO LANZA INCENTIVO SANITARIO PARA FLORES Y BANANO
    21. CONSTRUCCIÓN NO PUEDE ALTERAR USO AGRÍCOLA DEL SUELO RURAL
    22. GOBIERNO COLOCÓ $253.496 MILLONES EN TES DENOMINADOS EN UVR
    23. 207 MIL USUARIOS SE BENEFICIARÁN CON LA NACIENTE EMPRESA “AGUAS DE URABÁ”
    24. ISA PAGARÁ ESTE JUEVES $25.440 MILLONES EN DIVIDENDOS
    25. DESEMPLEO AL 10% PONE AL PAÍS EN UMBRAL DE OPTIMISMO- MINPROTECCIÓN
    26. ARRANCA EL PLAN DE PESCA Y ACUICULTURA PARA EL CARIBE, EL PACIFICO Y LA MOJANA
    27. AUMENTAN 25 SEMANAS PARA PENSIÓN DE VEJEZ

  41. Securities and Exchange Commission - Estados Unidos de América - Noticias

    1. Remarks before the XBRL-US National Conference, by R. Corey Booth, Chief Information Officer and Director, Office of Information Technology, San Jose, California
    2. Discussion: An Overview of Bond Market Transparency, by Chester S. Spatt, Chief Economist and Director, Office of Economic Analysis, Boston, Massachusetts
    3. Remarks before the 2005 AICPA National Conference on Current SEC and PCAOB Developments, by Alison Spivey, Associate Chief Accountant, Washington, DC

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

    1. NASD, NYSE Propose Rule Changes in Entertainment
    2. Audit Industry at Risk, Business Group Says
    3. U.K. Regulator Sees Big Four Audit Dominance As Major Concern
    4. PCAOB Letter to COSO Posted on New Small Business Web Page
    5. AICPA Deal Offers CITP Credential to CPAs With CISA
    6. New Accounting, Tech Blog Targets Houston Business
    7. PCAOB to Continue Small Biz Auditing Forums

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

    1. George Davis Bailey
    2. Richard Thomas Baker
    3. Andrew Barr
    4. William Threipland Baxter

  44. United Nations Conference on Trade and Development ( UNCTAD) - Internacional - Noticias

    1. UNCTAD Handbook of Statistics 2005
    2. DATA SHOW FOREIGN DIRECT INVESTMENT CLIMBED SHARPLY IN 2005, Increase of 29% seen over 2004; FDI to developed nations jumped an estimated 38%, ending four-year slump
    3. HIGH-PRESSURE TALKS RESUME ON TROPICAL TIMBER AGREEMENT , Geneva negotiations mark 4th attempt to reach new pact; current agreement expires at end of 2006

  45. XBRL International - Internacional - Noticias

    1. SEC to help lead the quick introduction of interactive data
    2. EDGAR Online to provide Chinese company data in XBRL