Ven conmigo - Javeriana
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VEN CONMIGO
Número 10, Junio de 2013
El Diccionario de la Real Academia Española nos enseña que vademécum proviene del latín vade, anda, ven, y mecum, conmigo. Se trata de un “Libro de poco volumen y de fácil manejo para consulta inmediata de nociones o informaciones fundamentales”. Al terminar el período académico, los profesores del Departamento de Ciencias Contables de la Facultad de Ciencias Económicas y Administrativas de la Pontificia Universidad Javeriana (sede Bogotá) queremos destacar algunos sucesos recientemente ocurridos, reuniéndolos en este modesto vademécum, con el ánimo de profundizar nuestra conciencia sobre el permanente cambio de las disciplinas que enseñamos y como un fuerte llamado a la actualización de los programas de las asignaturas de los cuales somos responsables. Los invitamos a venir con nosotros en nuestro esfuerzo de mantenernos al día.
ASEGURAMIENTO
CONTABILIDAD FINANCIERA
CONTABILIDAD GERENCIAL
CONTABILIDAD Y ASEGURAMIENTO GUBERNAMENTAL
FINANZAS
IMPUESTOS
INVESTIGACIÓN
REGULACIÓN
SISTEMAS DE INFORMACIÓN
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Accountancy Age
FRC boss defends 'comply or explain' audit tendering
Scepticism sits low on FDs' audit priorities
Non-audit remains "point for discussion" within Europe
PwC- Don't change auditor for change's sake
Park Group swaps KPMG for E&Y as auditor
The Financial Director 2013 Audit Survey
Leader- Audit 'baby steps' are pragmatic
Auditors should reveal more about potential risk, say readers
KPMG picks up RSA audit in place of Deloitte
Deloitte sued over "reckless" failings in ChinaCast audit
Big Four audit dominance has "adverse" effect, CC to find
Internal auditors banned from engagement teams
PwC wins Cairn Energy audit tender
PwC falls to third place in auditor rankings
EU committee votes for seven-year auditor tendering
KPMG could face FRC investigation over HBOS audit
E&Y's Lloyd’s of London audit put out to tender
FCA chairman Griffith-Jones under fire over HBOS audits
Big Four find Competition Commission audit conclusions lacking
Colin- The ideal candidates for audit reform
Tension grows as EU audit decision looms
PwC reinstated as Schroders auditor
Transparency and flexibility are keys to audit reform
Colin- The auditor's reading list
Close season endangers swift passage of EU audit reform
Audit reforms are a great compromise- no one is happy
Audit reforms “nudge” in right direction but leave many unsatisfied
Europe imposes mandatory rotation on audits
Competition Commission revises audit reform timetable
Tweedie- Audit reports "hopeless"
Audit market “flirting with stagnation”, says PCAOB chair
Big Four make it into the Top 50 employers for women
FRC launches KPMG audit probes
Big Four fee growth outpaces smaller firms
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Accountants Association in Poland (AAP)
Grant Thornton demaskuje nieetycznego partnera
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Accountants World
Small Auditors Pose Misstatement Risks- PCAOB
New Ethics Guidance Affecting CPAs’ Nonattest Services and Firm Names
How Audit Committees Can Help Transform Internal Audit
Is FASB Killing the Auditing Profession-
The Changing Profile of Fraud
No Accounting For Auditor PwC At Levins Whale Hearing
Whats your fraud IQ-
The Effective Internal Auditor- 7 Key Attributes
Audit Standards Might Get a Makeover
Defending Third-party Audit Claims
Europe Takes Step Toward Mandatory Audit Firm Rotation
Significant Decline in IRS Staff Leads to Fewer Audits
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Accounting and Corporate Regulatory Authority – Singapur
Audit Practice Bulletin No. 2 of 2013: Auditor Independence – Serving as an Officer or Director on the Board of Assurance Clients
Survey of Preparers of Financial Statements
Global Audit Firms and Audit Regulators Discuss Ingredients for ASEAN Success
Audit Practice Bulletin No. 2 of 2013: Auditor Independence – Serving as an Officer or Director on the Board of Assurance Clients
Audit Practice Bulletin No. 1 of 2013: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (Part 4)
First Global Survey of Audit Inspection Findings Released
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ACFE
Unaccountable external auditors (part 2 of 2): Their roles in the 'Great Economic Meltdown'
Geis, Sutherland and white-collar crime (part 2 of 2)
New Regents join board during its semi-annual meeting
SEC of Pakistan includes CFE credential qualification in public head of internal audit positions
Board of Regents orders disciplinary actions on two members
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Actualicese
Enlace a [La Fecha] A presentar el informe de Control Interno
Se debe establecer el Gobierno Corporativo en las empresas para la implementación adecuada de las NIIF (IFRS)
El aseguramiento es tan importante como la aplicación de las NIIF (IFRS)
Enlace a Revisor fiscal de propiedad horizontal mixta no puede tener ningún vínculo con el edificio
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AE Accounting Education – Reino Unido – Noticias
CAQ AND AAA AUDITING SECTION ANNOUNCE ACCESS TO AUDIT PERSONNEL PROGRAM
PCAOB ISSUES REPORT ON DOMESTIC FIRMS THAT AUDIT 100 OR FEWER PUBLIC COMPANIES
PCAOB ENTERS INTO COOPERATIVE AGREEMENTS WITH FRENCH AND FINNISH AUDIT REGULATORS
CENTER FOR AUDIT QUALITY RELEASES 2012 YEAR IN REVIEW
IAASB FURTHER STRENGTHENS STANDARD ON USING WORK OF INTERNAL AUDITORS; ADDRESSES USE OF DIRECT ASSISTANCE
PCAOB ISSUES A PROPOSAL FOR THE REORGANIZATION OF AUDITING STANDARDS
COSO TO ISSUE UPDATED INTERNAL CONTROL FRAMEWORK IN MAY
STUDY SUGGESTS AUDITORS RELUCTANT TO ISSUE GOING CONCERN OPINION DUE TO MANAGEMENT PRESSURE
AUDIT COMMITTEE ISSUES TRANSCEND GEOGRAPHIC BOARDS SAYS NEW CAQ REPORT
AICPA ISSUES GUIDANCE ON AUDITING CONFLICT MINERALS REPORTS
SOX COMPLIANCE SURVEY SHOWS COMPANIES’ NEED FOR MORE SCRUTINY ON HIGH-RISK PROCESSES
AUDIT QUALITY INSPECTION ANNUAL REPORT 2012/13 RELEASED BY FRC
FRC RESPONDES TO COMPETITION COMMISSION'S PRELIMINARY REPORT ON THE STATUTORY AUDIT SERVICES MARKET
STUDY FINDS AUDITS GAIN CREDIBILITY AMONG INVESTORS WHEN PERFORMED BY FIRMS THAT ALSO PROVIDE TAX SERVICES
CHANGES TO STANDARD ON USING WORK OF INTERNAL AUDITORS IN NEW ZEALAND
PCAOB ANNOUNCES SIX FORUMS ON AUDITING IN THE SMALL BUSINESS ENVIRONMENT
CENTER FOR AUDIT QUALITY RELEASES “FIGHTING FRAUD” VIDEO
AICPA ISSUES GUIDANCE ON AUDITING CONFLICT MINERALS REPORTS
AUDIT COMMITTEE ISSUES TRANSCEND GEOGRAPHIC BOARDS SAYS NEW CAQ REPORT
CAQ REPORT EXAMINES AUDITOR ROLE IN FRAUDULENT REPORTING
PCAOB REPROPOSES AUDITING STANDARD, RELATED PARTIES, AND RELATED AMENDMENTS
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African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E)
Global Seminar on Audit of Extractive Industries
News from AFROSAI, The African Journal of Comprehensive Auditing
Workshop on Audit of Performance Information 15-18 April 2013
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American Academy of Actuaries - Estados Unidos de América
Professionalism Webinar- Risk Evaluation & Risk Treatment In Enterprise Risk Management- ASOP Nos. 46 And 47
Comments to IAIS on Draft on Roles of Actuary and External Auditor in Preparation and Audit of Financial Reports
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American Accounting Association (AAA) - Estados Unidos de América
Growing Concern over Going Concern- A high level of stock sales by top execs of distressed companies lowers the chance auditors will warn about firms' future, study finds
Let Your Auditor Do Your Taxes, Investors Say
Joint Tax and Audit Services Push Up Share Price
Don't Trust The Accountants: Insider Selling A Better Sign Of A Failing Firm
S.E.C.’s Revolving Door Hurts Its Effectiveness, Report Says
COSO to Issue Updated Internal Control-Integrated Framework: 2013 and Related Illustrative Documents in May — Guidance on transition also released
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American Institute of Certified Public Accountants (AICPA)
PCAOB reaches agreement with French, Finnish audit regulators
Internal audit reporting line to CEO gains steam as Fed weighs in
Proposed federal grant reforms would raise single-audit threshold
U.K. regulator considering mandatory audit firm rotation
Report shows decrease in audit deficiencies among certain U.S. firms
Clarifying the standard for group audits
Auditors required to modify New York City form
Technical practice aids address questions on audits of group financial statements
PCAOB may propose reorganization of auditing standards
Dancing with tech adoption
ASB corrects clarified auditing standard AU-C 920
Auditors of fair value now eligible for ABV credential
Significant decline in IRS staff leads to fewer audits
Iowa's auditor of state, David Vaudt, named GASB chairman
Goal for PCAOB's Hanson- Best practices list for auditors
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Asian Organisation of Supreme Audit Institutions (ASOSAI)
The Quality Assurance Handbook 2012 and the Strategic Plan 2013-2015
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Asociación Española de Contabilidad y Administración de Empresas (AECA) – España
Borrador de Resolución de la Presidenta del Instituto de Contabilidad y Auditoría de Cuentas por la que se dictan normas de registro, valoración e información a incluir en la memoria del inmovilizado intangible
Resolución de 31 de enero de 2013, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se someten a información pública las nuevas Normas Técnicas de Auditoría, resultado de la adaptación de las Normas Internacionales de Auditoría para su aplicación en España.
¿Es posible descubrir una contabilidad B a través de una auditoría?
Las auditoras crecen en el mundo (pdf)
El impacto de la Ley Financiera (44/2002) en la calidad de auditoria
La evaluación de la probabilidad de fracaso financiero. Contraste empírico del contenido informacional de la auditoria de cuentas
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Association of Chartered Certified Accountants (ACCA)
ACCA welcomes provisional findings for the future of audit services in the UK
Whistleblowing laws and audit independence must be promoted to build trust in public services, says ACCA report
Proposed international auditing standard will boost the quality of corporate reporting
FRC auditor’s report proposals too important to rush
PCAOB – There is safety in numbers
Audit quality – It's not (only) about the auditor
FRC auditor’s report proposals too important to rush
ACCA welcomes the balanced approach on the audit package adopted by the JURI committee
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Association of International Accountants
AUDIT MARKET NOT SERVING SHAREHOLDERS
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Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM)
Revised COSO Framework
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Auditing and Assurance Standards Board (AUASB)
Independence e-Newsletter issued for March 2013
The AUASB has issued 3 new Pronouncements on review engagements
AUASB issues Exposure Draft ED 01/13 for corrections to the ASAs and to amend ASRS 4400
AUASB issues revised Guidance Statement GS 004
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Auditing Practices Board (APB) - Reino Unido
FRC consults on proposals to improve the auditor’s report
FRC's CEO comments on the publication of the Competition Commission’s report on the audit market
Audit Quality Forum 2013- Spotlight on audit committees
FRC to adopt improved auditing standards on using the work of internal audit
FRC publishes Audit Quality Inspection Reports on BDO LLP and Grant Thornton UK LLP
FRC responds to Competition Commission’s preliminary report on the statutory audit services market
ASIG to debate restoring confidence in audit
FRC comments on European Parliament JURI committee's vote on audit rotation
BDO comment on the vote of the European Parliament Legal Affairs committee on the EC audit reform proposals
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Bank for International Settlements (BIS) - Internacional
Basel Committee publishes for consultation supervisory guidance on external audits of banks
External audits of banks
Principles for effective risk data aggregation and risk reporting
Regulatory consistency assessment programme (RCAP) - Analysis of risk-weighted assets for market risk
Report on the regulatory consistency of risk-weighted assets for market risk issued by the Basel Committee
Supervisory guidance for managing risks associated with the settlement of foreign exchange transactions
Basel Committee publishes for consultation supervisory guidance on external audits of banks
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Canadian Institute of Chartered Accountants (CICA)
Profiling a fraudster: When actions speak louder than words
Training to be a contender in forensic accounting: Have a well-rounded repertoire
To blow the whistle or not blow the whistle: That is the question.
Directing the puck: Keeping forensic accounting in context and defining its success
Peeling back the onion: common misconceptions about occupational fraud
Current EU audit firm rotation proposals watered down
Canadian input crucial as auditing standards board works towards new assurance handbook
From or not from concentrate. Potential changes to the U.K. audit market could have significant global implications
Moving in the right direction: Latest CPAB inspections show significant decline in audit deficiencies
Shifting gears: Audit inspectors change direction to enhance audit quality
Revising Canada’s independence standards: Is now the time to drop the $10 million independence threshold?
Engagement quality control review: when two sets of eyes are better than one
Only as strong as the weakest link: New framework aims at continual audit quality improvement
How can the role of the audit committee enhance audit quality?
Enhance audit quality, or eat more vegetables – which resolution will prevail in 2013?
Is Canada ahead of the curve or falling behind when it comes to the future of audit?
At the crossroads: Choosing a new path, maybe auditors need to take it
Coming clean on audit inspection results – could they help the audit committee?
A key to fighting fraud – skepticism throughout the financial reporting process
Grade A? Giving your auditor an annual performance appraisal
Canadians go to the polls to provide input on auditor reporting issues
Addressing the challenge of professional judgment
Wanted: Canadian views on auditor reporting and auditor independence
Mandatory comprehensive audit firm review – a sound alternative to mandatory audit firm rotation?
Is the proposed new auditor’s report suitable for all entities?
Concerns about emerging market issuers examined through an audit quality lens
Mandatory auditor commentary – the IAASB moves away from audit report boilerplate
Going concern: When should the watchdog bark?
Audit Quality: In the Eye of the Beholder?
Canada Enters the Ring in the International Audit Quality Debate
Cultivating audit committee disclosure – sunny days or frost warning in effect?
Watch Your Step – Wading Through the “Mind” Field of Skepticism
Walking the tightrope: IAASB Seeking Balance Between Relevance and Consistency in Auditor Reporting
Will All the Talking Lead to Meaningful Change for Auditing in Canada?
EU Audit Proposals: Are They Strong Medicine, or Will They Kill the Patient?
Auditors through the looking glass…should they be involved beyond financial statements?
Musical chairs anyone? PCAOB considers mandatory audit firm rotation
Enhancing Audit Quality: Conclusions and Recommendations
EAQ The Role of the Audit Committee in External Auditor Oversight Summary of Responses to Discussion Paper and Conclusions
EAQ Auditor Independence Summary of Responses to Discussion Paper and Conclusions of the Auditor Independence Working Group
EAQ Auditor Independence Summary of Responses to Discussion Paper
EAQ The Auditor Reporting Model Summary of Responses to Discussion Paper and Conclusions of the Auditor Reporting Working Group
EAQ The Auditor Reporting Model Summary of Responses to Discussion Paper
EAQ Role of the Audit Committee in External Auditor Oversight – Comment Letters
Third audit quality discussion paper issued for Canadian consultation - February 5, 2013
Enhancing Audit Quality: The Role of the Audit Committee in External Auditor Oversight –
EAQ Auditor Independence - Comment Letters - January 15, 2013
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Centre for Financial Reporting Reform
UK's Competition Commission finds that audit market is not serving shareholders
UK's FRC revises auditing standard to make auditors' work more transparent to investors
UK's FRC seeks further improvement in auditor scepticism and independence
EBA recommends that EU bank supervisors conduct review of asset quality in major EU banks
EFRAG and four European standard setters consult on three aspects of the conceptual framework for IFRS
Basel Committee publishes updated progress report on implementation of Basel bank rules
Basel Committee consults on measuring and controlling banks' large exposures
ESRB sees stronger EU financial system as a requirement for sustainable recovery
Basel Committee consults on supervisory guidance for external audits of banks
Basel Committee reports on banks' fulfilment of Basel III requirements in mid-2012
UK's FRC issues new reporting standard (FRS 102) for unlisted entities
IASB publishes revised proposals for loan-loss provisioning
EU moves closer to agreeing legal framework for implementing Basel III
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Canadian Public Accountability Board
Enhancing Audit Quality: The Role of the Audit Committee in External Auditor Oversight Discussion Paper
ICD webcast on the Enhancing Audit Quality Audit Committee Discussion Paper
Focus on Audit Committees Newsletter
ICD survey on the Enhancing Audit Quality Audit Committee Discussion Paper
Comments on proposed remedies – Statutory Audit Services Market Investigation
Enhancing Audit Quality: Conclusions and Recommendations
CPAB enters into a memorandum of understanding with France’s audit regulator
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Chartered Accountants Ireland
Chartered Accountants Ireland responds on Irish Independent audit article
Published – Advanced Auditing and Assurance
AASB strengthens standard on using work of internal auditors
Describing the application of FRS 101 and 102 in auditor’s reports
ODCE Prosecution activity in auditor cases
FRC publishes 'Scope and Authority of Audit and Assurance Pronouncements'
DJEI consults on audit exemption criteria
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CGMA Magazine
How audit committees can meet risk-management oversight challenges
Europe takes step toward mandatory audit firm rotation
Business shifts require refreshing of risk management techniques
Rotation model presents a challenge to internal audit independence
Skill needs challenge internal audit
Eagerly anticipated COSO framework set for May release
Internal audit reporting line to chief executive gains steam as US Fed weighs in
Big changes coming for audit reports
8 steps to update internal control
Protiviti exec Hirth named COSO chairman
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Chartered Institute of Public Finance and Accountancy (CIPFA) - Reino Unido
First UK public sector wide internal audit standards aim to strengthen public financial management
Audit: mission internal
CIPFA responds to Draft Local Audit and Accountability Bill
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Chinese Institute of Certified Public Accountants (CICPA)
CICPA Deputy President and Secretary General Chen Yugui Urges Firms to Focus on Excellence in the 2012 Annual Report Audit of Listed Companies (2012-12-24)
China Releases Comprehensive Measures for Evaluating Accounting Firms
China-U.S. to Boost Accounting Communication and Cooperation
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Colegio de Auditores o Contadores Públicos de Bolivia (CAUB)
GUÍA DE CONTROL DE CALIDAD PARA PEQUEÑAS Y MEDIANAS FIRMAS DE AUDITORÍA-
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Colegio de Contadores Públicos de Lima
Especialización en NIIF, Tributación y Auditoría Financiera
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Colegio de Contadores Públicos de México, A.C. - México
Principios Básicos de Gobierno Corporativo (II)
Principios básicos de gobierno corporativo (I)
Las Normas para Atestiguar: Dictamen del Seguro Social e INFONAVIT
Dictamen Fiscal. Propuesta de la Comisión de AGAFF y de la CONAA del modelo de Informe del Auditor Independiente para Efectos Fiscales.
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Comunidad Contable - Colombia
Auditoría establece sistema de certificación para entidades bajo vigilancia de gestión fiscal
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Conselho Federal de Contabilidade (CFC)
Deloitte e IAAER lançam programa para apoiar educação na área contábil e qualidade do reporte financeiro e da auditoria
CVM edita norma sobre prevenção à lavagem de dinheiro e ao financiamento do terrorismo
Critérios importantes para contratação de uma auditoria contábil
PwC quer resposta à pergunta- ‘Onde estava o auditor-’
Líderes de auditoria sofrem pressão para alterar resultados, aponta pesquisa mundial
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Confederation of Asian and Pacific Accountants (CAPA)
CAPA 2012 Annual Report now available
Erratum to the Call for Nominations for IFAC Boards and Committees in 2014
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Ernst & Young – Internacional
Ernst & Young statement- response to Competition Commission’s provisional findings on its UK statutory audit services market investigation
Global brands must change their approach to localization, or risk unprofitable growth in emerging Asia
Alison Kay appointed to lead Global Power and Utilities at EY
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European Federation of Accountants and Auditors for SMEs (EFAA)
EFAA Comments on IAASB Exposure Draft ISA 720 (Revised) – The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon »
EFAA responds to IAASB's "A Framework for Audit Quality" »
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External Reporting Board (XRB) – Nueva Zelanda -
10 - 12 Apr 2013 Amendments to the International Standards on Auditing (New Zealand) to promote improved Audit Quality
8 - 8 Apr 2013 Changes to the Standard on Using the Work of Internal Auditors
FEE comments on CICA-CPAB Discussion Paper “Enhancing Audit Quality- Canadian Perspectives - The Role of the Audit Committee in External Auditor Oversight”
New Professional and Ethical Standards issued
International Auditing and Assurance Standards Board's Staff Questions and Answers: Professional Skepticism in an Audit of Financial Statements
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Fédération des Experts Comptables Européens (FEE)
Online survey: FEE seeks input from Stakeholders about the Auditor Selection Process
FEE comments on CICA-CPAB Discussion Paper “Enhancing Audit Quality: Canadian Perspectives - The Role of the Audit Committee in External Auditor Oversight”
FEE comments on OECD International VAT/GST Guidelines – Draft Consolidated Version
FEE, ICAA and CAQ Global Observations on the Role of the Audit Committee - A Summary of Roundtable Discussions
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Financial Executives International (FEI)
Audit Deficiencies Down at Smaller Audit Firms, But Still of Concern Says PCAOB
PCAOB Issues Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies
PCAOB Proposes Auditing Standards Codification
PCAOB Issues a Proposal for the Reorganization of Auditing Standards
PCAOB Announces Forums on Auditing in the Small Business Environment
PCAOB Reproposes Auditing Standard on Related Parties, Significant Unusual Transactions
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Financial Reporting Council (FRC)
FRC's CEO comments on the publication of the Competition Commission’s report on the audit market
Financial Reporting Lab report on ‘Presentation of market risk disclosures’
Audit Quality Forum 2013- Spotlight on audit committees
Investigation announced in connection with KPMG Audit Plc & a Member
Investigation announced in connection with KPMG Audit Plc as auditors to Pendragon PLC
ASIG to debate restoring confidence in audit
FRC comments on European Parliament JURI committee's vote on audit rotation
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Financial Services Agency - Japón
Provisional translation of the “Opinion on the Standard Setting to Address Risks of Fraud in an Audit”
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Grant Thornton Internacional
The Audit Committee & External Auditor Relationship
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Haut Conseil du Commissariat aux Comptes (H3C) - Francia
Première étude internationale sur les résultats des contrôles des auditeurs, menée par l'IFIAR
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Hong Kong Institute of Certified Public Accountants
Institute comments on IAASB's Exposure Draft on ISA 720 (Revised) The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon
Financial reporting and auditing alert- Documentation requirements for group auditors and practical implications for auditor regulation in Hong Kong
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IAS PLUS
IAASB issues revised guidance on using internal auditors
IAASB consultation on audit quality framework
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Information Systems Audit and Control Association and Foundation (ISACAF)
ISACA Issues New Audit Programs on Identity Management and Software Assurance
ISACA and Deloitte Help Audit Professionals Prepare for CISA Exam
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Institute of Chartered Accountants in Australia
Audit retains central role in capital markets but support needed, UK Competition Commission finds
Auditors separate credible from charlatans – PCAOB chief
Primera vez que CNMV vigila una auditoría
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Institute of Chartered Accountants of Scotland - Reino Unido
Analysis- Competition Commission Proposes Series of Remedies to Increase Choice in FTSE 350 Audit Market
Mandatory rotation not the silver bullet for increased choice in Audit Market – ICAS
Independence not about flag-waving, Sturgeon tells ICAS
FRC audit plans welcome but premature – says ICAS
EU Audit Proposals Heading in the Right Direction – ICAS
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Institute of Chartered Accountants in England and Wales (ICAEW)
GCCAAO and ICAEW sign landmark audit quality monitoring agreement
ICAEW- Competition Commission must not undermine audit
MEPs’ vote bring EU audit proposals more in line with international standards
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Institute of Internal Auditors (IIA)
Blog- Seven Attributes of the Ethical Internal Audit Leader
New IPPF Practice Advisory Released – 2320-3- Audit Sampling
Chambers Blog- Google Glasses- Should Internal Auditors Wear Them-
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Instituto de Censores Jurados de Cuentas de España
Modelo de autoliquidación de la tasa por emisión de informes de Auditoría
Los auditores paralizan la elección de su máximo representante
El auditor avisa de la incertidumbre de Solaria para seguir con su actividad
Los auditores internos reclaman más independencia
“Las auditoras hemos hecho más cosas bien que mal”
Las auditoras piden más garantías al PP
FRC boss defends 'comply or explain' audit tendering
Non-audit remains "point for discussion" within Europe
Las auditoras piden un cambio legal que les permita clientes más grandes
Los Censores Jurados reúnen a los 350 participantes en Auditor por un día
Los altos cargos pasarán una auditoría de patrimonio obligatoria al fin de su mandato
La Seguridad social pagó 2,74 millones a auditores privados
Primera vez que CNMV vigila una auditoría
El auditor halló facturas falsas en la filial chilena que Pescanova quiere vender
KPMG releva a PwC como auditor de Red Eléctrica
Basilea endurece el rol del auditor de los bancos tras los fallos en la crisis
Las auditoras deberían aumentar su transparencia
Crece la tensión con el auditor BDO
“El trabajo de los auditores no es detectar fraudes. Eso es una labor policial”
KPMG será el auditor ‘forense’
Consolidación entre auditoras medianas
Reestructurar empresas, el gran negocio de las auditoras
¿Auditoras sin salvedades?
“Ahora, más que nunca, una auditoría es clave para obtener crédito”
KPMG deja de auditar a dos firmas en EEUU por fuga de información
Pescanova dice que BDO emitió una 'nota limpia' de sus cuentas
La empresa acusa a BDO de perder su independencia
Big Four find Competition Commission audit conclusions lacking
La pesquera justifica que despide al auditor porque no fue capaz de descubrir su engaño
Deloitte, PwC, KPMG y E&Y crecen un 4% gracias a su negocio legal y de consultoría
Las auditoras medianas sufren una caída del 5% en sus ingresos
PwC aspira a ser líder en plena consolidación del sector
Las grandes auditoras se refuerzan
Pescanova ultima su demanda contra BDO y ficha a dos bufetes
Pescanova y su auditor se cruzan amenazas de demandas
Los auditores dudan de la viabilidad de las inmobiliarias cotizadas
KPMG: “El fraude en las empresas amenaza su supervivencia”
PwC releva a Deloitte como auditor de BME
Tension grows as EU audit decision looms
El auditor exige a Pescanova que le dé más información
Sospecha y asedio en la auditoría
"El Estado necesita ayuda de los auditores para gestionar los fondos europeos”
Transparency and flexibility are keys to audit reform
Sólo 9 de cada 100 empresas hace auditorías continuas
El PP renuncia a la auditoría externa por las reticencias de las empresas
“España es el país más avanzado en el que PwC crece más, tras EE.UU”
Deloitte gana a KPMG la auditoría de Ortega
El juez de Bankia investiga si Deloitte mintió en su testimonio
Ni una sola auditoría con salvedades en la CNMV
Auditores de Cuentas: convocatoria conjunta de examen de aptitud
El Europarlamento pone límites al auditor
Una auditoría que era inútill
El Parlamento Europeo apoya a las auditoras en los cambios de su directiva
Nace un nuevo éxito: el Ecómetro KPMG-'elEconomista'
Los forenses de KPMG analizan cómo se ejecutó cada operación contable
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Instituto de Contabilidad y Auditoria de Cuentas (ICAC)
Resolución de 1 de marzo de 2013 de la Presidenta del Instituto de Contabilidad y Auditoría de Cuentas por la que se dictan normas de registro y valoración del inmovilizado material y de las inversiones inmobiliarias
Orden ECC/682/2013, de 15 de abril, por la que se publica la convocatoria conjunta de las Corporaciones representativas de los auditores, de examen de aptitud profesional para la inscripción en el Registro Oficial de Auditores de Cuentas (BOE 26-04-2013).
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Instituto de Contadores Públicos Autorizados de la República Dominicana
En la región Este; el ICPARD realiza graduación en Auditoría Gubernamental y en Tributación
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Instituto dos Auditores Independentes do Brasil
2013 - CNNT aborda temas importantes para a auditoria durante reunião no Ibracon
2013 - Diretoria Nacional debate detalhes da 3ª Conferência de Contabilidade e Auditoria Independente além de outros assuntos em reunião mensal
2013 - A 3ª Conferência Brasileira de Contabilidade e Auditoria Independente do Ibracon vem aí
2013 - Ibracon publica Comunicado Técnico contendo orientação aos Auditores Independentes
Integrantes do Comitê de Normas de Auditoria analisam tradução da Normal ISRE 2400
Meeting of the International Forum of Independent Audit Regulators, Noordwijk, 15-17 April, 2013
Integrantes do Comitê de Normas de Auditoria analisam tradução da Normal ISRE 2400
2013 - “Processo de Supervisão dos Auditores” será tema de painel na 3ª Conferência Brasileira de Contabilidade e Auditoria Independente do Ibracon
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Instituto Nacional de Contadores Públicos de Colombia (INCP)
La administración de riesgos en firmas de Contadores Públicos
“Entrar a la Ocde sería tan importante como el grado de inversión”
Norma para trabajos de revisión con aseguramiento limitado
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Instituto Mexicano de Contadores Públicos (IMCP)
Requisitos éticos relevantes de la norma de control de calidad y algunos otros asuntos
Guía para el uso de las Normas Internacionales de Auditoría en auditorías de pequeñas y medianas empresas.
Noticias Internacionales 2013-2 E-News INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD
Folio 23/2012-2013 Modelo de informe del auditor independiente para las entidades paraestatales del Gobierno Federal por el año terminado el 31 de diciembre de 2012 y notas y comentarios relacionados
Normas de Auditoría, para Atestiguar, Revisión y Otros Servicios Relacionados
¿Es legal el acuerdo del FATCA firmado por la SHCP?
Modelo de informe del auditor de acuerdo a las Normas Internacionales de Auditoría (NIAs) “Estados Financieros Comparativos”
Modelo de informe del auditor de acuerdo a las Normas Internacionales de Auditoría (NIAs) Cifras correspondientes de periodos anteriores
Dictamen Fiscal Propuesta de la Comisión de AGAFF y de la CONAA del modelo de Informe del auditor independiente para efectos fiscales
Modelo de informe del auditor independiente para las entidades paraestatales del Gobierno Federal por el año terminado el 31 de diciembre de 2012 y notas y comentarios relacionados
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International Federation of Accountants (IFAC)
Strategic Risk Management in the Face of Uncertainty and Unexpected Risks
The Auditor’s Role Relating to Information Communicated to Financial Statement Users
IAASB Consults on Audit Quality Framework
IAASB February 2013 Meeting Highlights and Podcast Now Available
IAASB Seeks Input on Strategic Review
IAASB Further Strengthens Standard on Using Work of Internal Auditors; Addresses Use of Direct Assistance
IAASB eNews: March 2013
Recent Developments in Auditing: The Importance of Audit Quality and Auditor Reporting
IAASB April 2013 Meeting Highlights and Podcast Now Available
Constructive Cooperation for International Standards
IAASB Releases 2012 Annual Report—Responding to the Needs of an Interconnected World
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International Monetary Fund (IMF) - Internacional - Documentos, noticias y discursos
Factsheet -- Protecting IMF Resources: Safeguards ...
Greece: Selected Issues; IMF Country Report No. 13/155; May 21, 2013
Burundi: Letter of Intent, Memorandum of Economic and Financial Policies, and Technical Memorandum of Understanding; January 28, 2013
Factsheet -- Standards and Codes: The Role of the IMF
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Japanese Institute of Certified Public Accountants - Japón
Survey results of audit engagements of financial statements reported
Comments on the proposed International Standard on Auditing (ISA) 720 (Revised) " The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon."
FSA publishes provisional translation of the "Opinion on the Standard Setting to Address Risks of Fraud in an Audit"
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Koninklijk Nederlands Instituut van Registeraccountants - Países Bajos
Audit Magazine- relatie internal auditor en externe accountant
Audit integration moet gaan 'vliegen'
Limperg Symposium Statistical Auditing 2013
Grant Thornton, BDO, Baker Tilly Berk en Mazars- verbeteringen doorgevoerd na AFM-onderzoeken
Audit Alert NOREA over keteninformatisering
Nasdaq eist internal audit-functie van genoteerde ondernemingen
NOREA- IT-auditors moeten zich ook richten op ketenrisico’s betalingsverkeer
Web Only- Auditfiles- haal eruit wat er in zit
Statistical auditing (22)- Werken we zo weinig omdat de materialiteit zo hoog is, of andersom-
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KPMG Internacional
Lettre n°20 de l'audit interne et du contrôle interne Février 2013
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Malaysian Institute of Accountants – Malasia
Audit Committee Members Urged to Champion Effective And Robust Governance
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Malta Institute of Accountants - Malta
MIA comment letter on IAASB's Exposure Draft ISA 720 (Revised)
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National Board of Accountants and Auditors (NBAA)
The new NBAA By – Laws as published on Government Notice No. 35,36 and 37 of 1/3/2013
Seminar on IFRSs, Auditing and Assets management at Morogoro Hotel - Morogoro
Questionnaires for assessment of audit firms in the Africa Region
The NBAA Governing Board Chairman Dr. Mussa Juma Assad elected to be PAFA President
List of Audit Firms recognized by NBAA from March 2013
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New Zealand Institute of Chartered Accountants - Nueva Zelanda
DP2 Assurance for Registered Charities PDF
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Pacific Association of Supreme Audit Institutions (PASAI) - Internacional – Noticias
Pacific Regional Report of the Cooperative Performance Audit: Managing Sustainable Fisheries
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PricewaterhouseCoopers
Lettre n°20 de l'audit interne et du contrôle interne Février 2013
PwC's 2013 State of the Internal Audit Profession- The Audit Committee Perspective webcast – March 26, 2013
In brief- PCAOB proposes framework for reorganization of PCAOB auditing standards (No. 2013-17)
PwC and Knowledge@Wharton: Currency hedging: The risks and benefits aren’t limited to financial issues
Being better informed FS regulatory, accounting and audit bulletin - PwC FS Regulatory Centre of Excellence Mars 2013
The audit (Insights from the Investment Community)
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Public Company Accounting Oversight Board (PCAOB)
Feb. 25, 2013 PCAOB Issues Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies
Feb. 25, 2013 PCAOB Issues Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies
March 26, 2013 PCAOB Issues a Proposal for the Reorganization of Auditing Standards
March 21, 2013 PCAOB to Consider a Proposal for the Reorganization of Auditing Standards
April 11, 2013 PCAOB Announces Six Forums on Auditing in the Small Business Environment
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Securities and Exchange Comission (SEC)
Slide Presentation (PDF)- SEC Staff Review of Common Financial Reporting Issues Facing Smaller Issuers, 2012 PCAOB Forums on Auditing in the Small Business Environment
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Smartpros - Estados Unidos de América
KPMG Resigns as Auditor for Herbalife, Skechers
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South African Institute of Chartered Accountants (SAICA) - Sudáfrica
SAICA supports the AGSA general report of audit results of national and provincial government
Survey among Small and Medium accounting firms confirms that businesses still prefer audits
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Superintendencia Financiera de Colombia
Convergencia a Normas Internacionales de Información Financiera y de Auditoría y Aseguramiento de la Información - Respuestas a las inquietudes formuladas - Presentación
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Superintendencia de Sociedades - Colombia
220-027134 LA ASISTENCIA DEL REVISOR FISCAL DURANTE LA CELEBRACIÓN DE REUNIONES DEL MÁXIMO ÓRGANO SOCIAL O DE JUNTA DIRECTIVA NO ES OBLIGATORIA, A MENOS QUE SU PRESENCIA SEA INDISPENSABLE SEGÚN LOS ESTATUTOS SOCIALES
220-025101 DESIGNACIÓN DEL REVISOR FISCAL
220-034372 Inhabilidades del revisor fiscal.- Períodos de los miembros de la junta directiva
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The CPA Journal
Effective Audit Report Writing- Following the Objective-Based Approach
Publisher’s Column- Internal Audit Function Preserved—For Now
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Web OF Knowledge
Client employment of previous auditors: shareholders' views on auditor independence
The role of the audit committee and the informativeness of accounting earnings in East Asia
When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors
Auditors' Consideration of Material Income-Increasing versus Material Income-Decreasing Items during the Audit Process
Selecting Audit Samples Using Benford's Law
The Effects of Clients' Controversial Activities on Audit Pricing
An Examination of the Legal Liability Associated with Outsourcing and Offshoring Audit Procedures
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Accountancy Age - Reino Unido –
Former ICAEW chief seals SME finance deal
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AE Accounting Education - Reino Unido - Noticias
IFRS FOUNDATION PUBLISHES THE 2013 ANNUAL VERSION OF THE IFRS TAXONOMY
IFRS XBRL TAXONOMY LABELS PUBLISHED IN JAPANESE
IFRS RESOURCES LIST IS UPDATED
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Actualícese - Colombia - Noticias
Algunos importadores y exportadores aplicarán NIIF plenas
Aplicación voluntaria de NIIF Plenas (IFRS Full)
Supersociedades determina actividades para convergencia a NIIF
Supersociedades pide a empresas del Grupo 1 obligadas a aplicar NIIF plenas informar su “Plan de implementación”
Grupo 1 aplicará NIIF Plenas vigentes a enero 1 de 2012
Gobierno define grupo 1 para Implementación de NIIF Plenas
Gobierno emite Normas Contables para Microempresas Formales e Informales que quieran formalizarse
Definidas nuevas normas de contabilidad simplificada que microempresas aplicarán a partir de 2014
Resumen de cambios al Direccionamiento Estratégico del CTCP a Diciembre de 2012
Lo bueno, lo malo, aciertos y descaches en la convergencia a estándares internacionales
Qué pasó con los Estándares Internacionales en el 2012
El futuro de los IFRS – Samuel Alberto Mantilla B
Anclados en el costo histórico, adiós a las NIIF – Samuel Alberto Mantilla B
Enlace a “Por aferrarse al pasado, estándares internacionales les están quedando grandes a los contadores”
Enlace a Contabilidad para efectos fiscales por implementación NIIF (IFRS)
Enlace a [La Cita] ¿PUC para NIIF-
Enlace a Al momento de implementar NIIF, información tributaria será ilegible
Enlace a Se vislumbra PUC para aplicación de NIIF (IFRS)
Enlace a [La Cita] Obligación para quienes apliquen NIIF Plenas
Las NIC-NIIFS en Colombia – material ejecutivo (2) – Luis Raúl Uribe Medina
Las NIC-NIIFS en Colombia – material ejecutivo (1) – Luis Raúl Uribe Medina
Las NIIF y su Implementación- Solo tiene que ver con Contabilidad- – Luis Raúl Uribe Medina
CTCP. Evaluación técnica de las NIIF en Colombia – Beiky Hasley Cardozo Vargar
La convergencia a las NIIF en Colombia es más que una obligación legal – Waldo Maticorena
NIIF – Implicaciones de la NIC 21 – Ronald Robert Rivera Cáceres
Enlace a Formato 1732, herramienta de análisis para la DIAN sobre impactos de las NIIF (IFRS)
Las NIC-NIIFS en Colombia – material ejecutivo (3) – Luis Raúl Uribe Medina
Enlace a NIIF en Colombia- todavía quedan muchos obstáculos por derribar
PROCEDIMIENTO CONTABLE PARA EL RECONOCIMIENTO Y REVELACIÓN DE HECHOS RELACIONADOS CON LAS PROPIEDADES, PLANTA Y EQUIPO
El aseguramiento es tan importante como la aplicación de las NIIF (IFRS)
[La Cita] A estudiar… pero en serio sobre NIIF
CTCP conceptúa- certificación en NIIF no es necesaria pero…
Contadores, les llegó la hora de capacitarse en NIIF
Supersociedades publicará guía para que microempresas cumplan con convergencia del Decreto 2706
Las NIC-NIIFS en Colombia – material ejecutivo (4) – Luis Raúl Uribe Medina
Capacitarse y certificarse en NIIF, marca la diferencia en el proceso de convergencia hacia los estándares internacionales
Enlace a NIIF (IFRS) la oportunidad de ejecutar una reingeniería de procesos
Enlace a Las microempresas no pueden minimizar el cambio de Marco Normativo Técnico
Enlace a El papel protagónico de la tecnología y el conocimiento profesional en la Implementación de las NIIF (IFRS)
Enlace a Temática NIIF (IFRS) que el marco técnico para microempresas no aborda
Enlace a Algunas microempresas aplicarán parcialmente las NIIF (IFRS)
Enlace a Se debe establecer el Gobierno Corporativo en las empresas para la implementación adecuada de las NIIF (IFRS)
Enlace a [La Cita] El Consejo Técnico de la Contaduría ya es del GLENIF
Enlace a [La Norma] Midiendo a largo plazo el impacto de las NIIF
Enlace a Decálogo del proceso de implementación de las NIIF (IFRS)
Enlace a Contabilidad para microempresas en Colombia – Luis Raúl Uribe Medina
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Accounting Standards Board of Japan - Japón - Noticias
Comments on the Exposure Draft “Annual Improvements to IFRSs 2011-2013 Cycle”
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Asociación Española de Contabilidad y Administración de Empresas (AECA) - España - Noticias
Información Integrada- El Cuadro Integrado de Indicadores (CII-FESG) y su Taxonomía XBRL
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Asociación Española de Contabilidad y Administración de Empresas (AECA) - España - Noticias
Consecuencias económicas de la adopción por primera vez de las NIIF en Europa
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Auditing Practices Board (APB) - Reino Unido - Noticias
EFRAG and the national standard setters of France, Germany, Italy and the UK publish three Bulletins in relation to the revision of the IFRS Conceptual Framework
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Autoridades Públicas - Colombia – Legislación
DECRETO 2669 DEL 21 DE DICIEMBRE DE 2012 Por el cual se reglamenta la actividad de factoring que realizan las sociedades comerciales, se reglamenta el artículo 8º de la Ley 1231 de 2008, se modifica el artículo 5° del Decreto 4350 del 2006 y se dictan otras disposiciones
Contaduría General de la Nación Resolución 717 por medio de la cual se modifican los
Procedimientos Contables del Manual de Procedimientos del Régimen de Contabilidad Pública
Resolución 718 por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública
Resolución 719 por medio de la cual se modifica el Catálogo General de Cuentas del Manual de Procedimientos del Régimen de Contabilidad Pública
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Canadian Institute of Chartered Accountants (CICA) - Canadá – Noticias
2013 Financial Reporting in Canada Under IFRSs
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Centre for Financial Reporting Reform - Internacional – Noticias
EFRAG issues final comment letter in response to the IASB's review of the IFRS for SMEs
EFRAG and four national standard-setters invite companies to field test how the move to IFRS9 will affect the measurement of financial assets
IFRS Foundation publishes free teaching material on treatment of non-financial assets in IFRS
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CPA Australia - Australia - Noticias
IFRS financial statements – are they beneficial or not-
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Chartered Accountants Ireland - Irlanda - Noticias
EFRAG's consultation on the transition from IAS 39 to IFRS 9 for macro-hedging practices
EFRAG's letter on the IASB's Review Draft IFRS 9 Hedge Accounting
IASB Exposure Draft on proposed amendments to impairment under IAS 36
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Colegio de Auditores o Contadores Públicos de Bolivia (CAUB) - Bolivia - Noticias
SEMINARIO - TALLER INTERNACIONAL "NUEVAS NORMAS Y ACTUALIZACIONES EN NIIF, PERIODO 2009-2012"
DIPLOMADO NORMAS NIIF EN UTEPSA
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Colegio de Contadores Públicos de Lima (CCPL) - Perú - Noticias
Se clausuró Especialización en NIA y Diplomado en NIIF
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Comunidad Contable - Colombia - Noticias
Derogan resoluciones que adoptaban el modelo general de contabilidad para empresas de servicios públicos
¿Quiénes deben implementar las NIF para microempresas-
Supervigilancia realiza clasificación parcial de empresas del sector para adopción de las NIIF
Supersociedades solicita información sobre el proceso de implementación de las NIF a las entidades clasificadas en el grupo 1
Gobierno Nacional expide la Norma de Información Financiera para Microempresas
Gobierno Nacional expide NIF para entidades que conforman el grupo 1
Aplicación de las NIIF Grupo 1 ¿Aplico-
Llegó la hora de ajustarse a nuevas normas contables
Contadores, a destacarse del montón
Entidad que importa más del 50 % de sus compras, pero no cumple con activos ni planta de personal, no estaría obligada a aplicar las NIIF
Estas son las primeras directrices en NIF para microempresas en Colombia
¿Es obligatorio para el contador público certificarse en NIIF-
Implementación de NIIF en el sector solidario no es contraria a la clasificación en grupos para la convergencia
NIF para microempresas, guía de aplicación
Implementación de las NIIF en Colombia, lo que debe saber
NIIF para microempresas en Colombia- patrimonio
NIIF para microempresas en Colombia- pasivo
NIIF para microempresas en Colombia- activo
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Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF) - México - Noticias
Cambios contables 2013
Mejoras NIF 2013
Promulgación dic 2012
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Consejo de Estado - Colombia - Jurisprudencia
Sentencia sobre el Consejo Técnico de la Contaduría Pública Por lo expuesto, se concluye que los miembros de este Consejo no son empleados públicos a pesar de que ejercen función pública; y, en consecuencia no le son aplicables las disposiciones relacionadas con la edad del retiro forzoso
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Consejo Técnico de la Contaduría Pública - Colombia - Documentos
Direccionamiento dic de 2012
PROGRAMA DE TRABAJO AJUSTADO DEL CTCP
PRESENTACIÓN PLAN DE TRABAJO A DIC.31 2012
CONSOLIDACIÓN PLAN DE TRABAJO A DIC 31 2012-13
Enmiendas efectuadas por el IASB a las Normas Internacionales de Información Financiera durante el periodo comprendido entre el 01/01/2012 y el 31/12/2012
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Contaduría General de la Nación - Colombia - Doctrina y noticias
PROCEDIMIENTO PARA CORREGIR VALORES DE INGRESOS QUE ERRÓNEAMENTE SE HAYAN RECONOCIDO DE MÁS EN PERÍODOS CONTABLES ANTERIORES
MANEJO CONTABLE POR PARTE DE UNA ENTIDAD PÚBLICA DE OBLIGACIONES INCOBRABLES
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Corte Constitucional - Jurisprudencia - Colombia
La Ley 1314 de 2009 no vulnera la reserva de ley puesto que no otorga una habilitación legal o el otorgamiento de facultades al Presidente de la República para crear tributos ni para definir o modificar sus elementos constitutivos
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Deutsches Rechnungslegungs Standards Committee (DRSC) -
EFRAG and the national standard setters publish their strategy on the revision of the IFRS Conceptual Framework
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European Financial Reporting Advisory Group (EFRAG) - Internacional - Noticias
EFRAG's Final Comment Letter on the IASB ED/2012/2 Annual Improvements to IFRSs 2011-2013 Cycle
EFRAG’s endorsement advice and effects study report on Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
EFRAG's Final Comment Letter on the IASB's ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)
EFRAG's comment letter to the IASB on the transition from IAS 39 to IFRS 9 for macro-hedging practices
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Financial Accounting Standards Board (FASB) - Estados Unidos de América – Noticias
FASB Issues XBRL Implementation Guide for Subsequent Events
FASB Issues Accounting Standards Update on Proposed Clarification to Fair Value Disclosure Exemption Affecting Private Companies and Not-for-Profit Organizations
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Financial Reporting Council (FRC) - Reino Unido - Noticias
EFRAG and the national standard setters of France, Germany, Italy and the UK publish their strategy on the revision of the IFRS conceptual framework
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Fédération des Experts Comptables Européens (FEE) - Internacional - Noticias
FEE Comment Letter on IASB Request for information- Comprehensive review of the IFRS for SMEs
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Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) - Argentina - Noticias
Circular de Adopción de NIIF Nº 4 en consulta
La Fundación IFRS creó un Consejo Asesor de los principales emisores de normas del mundo
¿Y las Pymes dónde están-
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Grupo Latinoamericano de Emisores de Normas de Información Financiera (GLENIF) – Internacional - Noticias
GTT 10 Revisión Integral de la NIIF pra las PYMES. Acceso al documento
GTT 7 Mejoras Anuales a las NIIF s – Ciclo 2010 - 2012. Acceso al documento
GTT 6 Guía de Transición - Modificaciones propuestas a la NIIF 10. Acceso al documento
Directorio del Glenif se reúne en Ecuador
Trustees de la Fundación IFRS anuncian los miembros del Accounting Standards Advisory Forum (ASAF)
IASB publica propuestas revisadas para la provisión de pérdidas crediticias
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Hong Kong Institute of Certified Public Accountants - Hong Kong - Noticias
Institute comments on IASB Exposure Draft of Annual Improvements to IFRSs 2011 – 2013 Cycle
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IAS PLUS - Internacional - Noticias
IASB publishes proposal for IFRS Taxonomy 2013
New IFRS for SMEs training module
IFRS Foundation issues educational material on fair value measurement
IFRS compliance, presentation and disclosure checklist for 2012
EFRAG draft comment letter on acceptable methods of depreciation and amortisation
ESMA comment letter on IFRS for SMEs
New European newsletter on the debate on Conceptual Framework
IFRS Advisory Council membership update
10 years of IFRS- Reflections and expectations - Part two
Agenda for March 2013 IFRS Interpretations Committee meeting
EU formally adopts amendments to IFRS 1
IFRS conference in Amsterdam announced
English translation of online paper on ten misconceptions regarding IFRSs
ESMA comments on the potential widening of the scope of the IFRS for SMEs
IFRS Advisory Council meeting agenda
IFRS XBRL taxonomy for 2013 is available
The Korean experience with IFRS adoption
IFRS 2013 'Red Book' now available
IFRS Project Insights — Revenue recognition
IFRS Interpretations Committee membership update
Further training material on the IFRS for SMEs available
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Instituto dos Auditores Independentes do Brasil - Brasil - Noticias
2013 - Conferência da Fundação IFRS retorna à América Latina em abril de 2013
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Instituto Nacional de Contadores Públicos de Colombia (INCP) - Colombia - Noticias
Grupo 1 NIIF- ¿a qué fecha calificarse-
La “Y” de las NIIF
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International Accounting Standards Board (IASB) - Internacional - Noticias
February IFRS for SMEs Update published
IFRS Foundation publishes free teaching material
IASB meeting May 2013, agenda papers now available
Representatives of the IASB and ASBJ meet in Tokyo, confirm future relationship
IFRS Interpretations Committee 2013 appointments
April IFRS for SMEs Update published
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Instituto de Censores Jurados de Cuentas de España - España - Noticias
Llega la norma contable que pondrá en jaque los resultados de 2013
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International Valuation Standards Committee (IVSC) - Internacional - Noticias
Investment Property - Press Release
Specialised Public Service Assets - Press release
November 2012 - Issue 50
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Japanese Institute of Certified Public Accountants - Japón – Noticias
India-Japan IFRS Dialogue 2012
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KPMG Internacional - Internacional - Noticias
IASB aims to ease the transition to IFRS for entities subject to rate regulation
(
Ministerio de Comercio, Industria y Turismo - Colombia - Noticias
Colombia Incorpora en su Legislación Normas de Información Financiera con Estándares Internacionales
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Organismo Italiano di contabilità (OIC) - Italia - Noticias
EFRAG e i National Standard Setters di Francia, Germania, Italia e UK pubblicano la loro strategia sulla revisione dell’IFRS Conceptual Framework
Regolamento (UE) 313/2013 che adotta Guida alle disposizioni transitorie (Modifiche agli IFRS 10, 11 e 12)
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PricewaterhouseCoopers - Internacional – Noticias
IFRS news - March 2013
IFRS news- Disclosures - IASB takes on the challenge
IFRS news- IASB and FASB publish exposure drafts on impairment of financial instruments.
IFRS news - April 2013
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South African Institute of Chartered Accountants (SAICA) - Sudáfrica - Noticias
Asset and investment management industry to begin implementing IFRS
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SAMantilla - Colombia - Artículos
El futuro de los IFRS
Las NIIF en Colombia
El futuro de los IFRS
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Superintendencia de la Economía Solidaria - Colombia - Legislación
Circular externa 001 del 2013 Proceso de aplicación del marco técnico normativo para los preparadores de información financiera para el Grupo 1 y 3
Circular Externa No. 003 Modificación de la Circular Básica Contable y Financiera No. 004 de 2008.
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Superintendencia de Sociedades - Colombia - Legislación
Circular Externa No. 115-000001 Proceso de implementación de las Normas de Información Financiera - NIF y solicitud Plan de Implementación entes económicos clasificados en el Grupo 1. Esta Circular Externa fue publicada en el Diario Oficial No. 48670 de fecha 11 de enero de 2013.
Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) - Argentina - Noticias
Aplicación de las NIIF para estados financieros de transportistas y distribuidoras de gas y sus controlantes
La FACPCE y el GLENIF enviaron sus comentarios al Proyecto de Revisión Integral de la NIIF para las PYMES
Reunión de discusión sobre el Marco Conceptual para la Información Financiera
Foro de Debate - Información a revelar en los informes financieros
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Superintendencia de Puertos y Transporte - Colombia - Legislación
Supertransporte expide Circular por la cual establece el proceso de implementación de las normas de contabilidad e información financiera - NIIF Circular 2 2013 Plan de Implementación NIF Información Matrices y Subordinadas
Circular 2 Proceso de implementación de las normas de contabilidad e información financiera
Circular Externa No. 00000013 PROCESO DE EJECUCIÓN DEL MARCO TEÓRICO NORMATIVO DE INFORMACIÓN FINANCIERA PARA LAS MICROEMPRESAS GRUPO 3 NIIF Y PLAN DE IMPLEMENTACIÓN
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Superintendencia de Servicios Públicos Domiciliarios - Colombia - Noticias
Conozca las nuevas directrices de envío de información al SUI para seguimiento al proceso de aplicación de las NIF. Ver resolución .pdf
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Superintendencia de Vigilancia y Seguridad Privada - Colombia - Noticias
SuperVigilancia expide lineamientos para el proceso de convergencia a NIIFServicios del sector deberán adoptar Normas Internacionales de Información Financiera
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Superintendencia Financiera de Colombia - Colombia - Legislación
Carta Circular 10 (Enero 24). Solicita información relativa a los planes de acción del proceso de convergencia hacia las Normas Internacionales de Información Financiera para entidades del Grupo 1. Anexo.
Superfinanciera promueve nuevos instrumentos para apoyar la inclusión financiera en Colombia
Convergencia a Normas Internacionales de Información Financiera y de Auditoría y Aseguramiento de la Información - Respuestas a las inquietudes formuladas - Presentación
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Superintendencia Nacional de Salud - Colombia - Legislación
Carta Circular 000003 PROCESO DE IMPLEMENTACIÓN DEL MARCO TÉCNICO NORMATIVO DE INFORMACIÓN FINANCIERA (NIF), EN ENTIDADES VIGILADAS DEL GRUPO 3
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The CPA Journal - Estados Unidos de América - Artículos
Is IFRS for SMEs a Beneficial Alternative for Private Companies-- The IASB’s Comprehensive Review
The Progress of XBRL Conversion- Reviewing the Rules, Consequences, and Potential Remedies
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XBRL Internacional - Internacional - Noticias
XII Best Practices Board Seeks Case Studies for Webinar Series
XII Taxonomy Recognition Task Force Grants “Acknowledged” Status to the General Purpose Taxonomy of Chinese Accounting Standards
XII 2012 Annual Report Available
XBRL international Seeks Abstract Model Implementations
XBRL International Announces Release of HTML Version of XBRL 2.1 SPEC
XII Announces Release of Versioning Specification Recommendation
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American Institute of Certified Public Accountants (AICPA)
Integrated reporting gains steam with IIRC, IASB agreement
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Asia-Pacific Management Accounting Association (APMAA)
2013 APMAA Executive Council and Steering Committee
The 9th (2013) APMAA Conference
The 10th (2014) APMAA Annual Conference
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Asociación Española de Contabilidad y Administración de Empresas – AECA
2013 va a ser, sin duda, un año de muchas novedades en materia de gobierno corporativo
Entregas AECA 2013
Existencias (revisado)
Indicadores para entidades sin fines lucrativos
Información Integrada- El Cuadro Integrado de Indicadores (CII-FESG) y su Taxonomía XBRL
Nuevo número y nueva herramienta Revista Gestión Joven
Reunión del Grupo de Trabajo sobre Información Integrada y de la Comisión RSC de AECA
Revista AECA No.100
XII Premio AECA a la Transparencia Empresarial
XVII Congreso AECA Ética y emprendimiento: valores para un nuevo desarrollo. Normas de Presentación de Comunicaciones y Pósteres
Transparencia, pero sobre todo claridad
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Asociación Brasilera de Costos – ABC
XX Congresso Brasileiro de Custos. Custos e Sustentabilidade nos Sistemas de Logística Reversa
XXX Conferencia Interamericana de Contabilidad
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Association of Taxation & Management Accountants – ATMA
The Deputy Registrar of the Department of Justice in Victoria has approved ATMA Members and Fellows in terms of Section 96(4) of the Associations Incorporation Reform Act to conduct reviews of financial statements of tier 2 associations.
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CGMA Magazine
38% of CFOs rethinking retirement
A non-traditional approach to finance management
Are your global payroll processes efficient and effective?
As role changes, finance chiefs must master new languages
Boot the budget? Why rolling forecasts might make more sense
Converged leases project struggles to maintain momentum
CEOs put China at top of investment wish list
CFO pay rises, but subjective bonuses rankle finance chiefs
CFOs most crave these 2 non-accounting skills
CFO’s optimism on the rise
CFOs overwhelmingly happy with their jobs, surveys shows
Companies step up patent filings to prepare for global recovery
Companies invest in employee training to reduce global skills gap’s effects
Companies not tapping into big data, US CIO survey says
Companies still tightening belts despite return to growth
CPAs expect modest difficulty applying revenue recognition standard
Data deluge weighs down HR’s ability to measure talent
Dated approach to information risk costing businesses
Dubai is building billion-dollar fashion hub
European workers win when it comes to paid time off
Executives warm only slowly to spending more cash on M&A
Finance chiefs plan to increase business partnering
Finance execs meet rising demands with three key strategies
Finance teams require better data skills to tackle fraud
Finding your pace in the three-speed world economy
Five critical factors in the design of a strategic plan
Frustration recedes, optimism rises for CFOs
FSA unveils next steps in transparency drive
Good leadership requires a flexible approach, but leaders are increasingly rigid, study shows
How have CPAs responded to regulatory overload?
How three companies get their employees to care about their work
How to make the transition from CFO to non-executive director
Incentives important in US finance executives’ compensation
Indonesia’s consumer base to double by 2020
Integrated reporting gains steam with IIRC, IASB agreement
Integrated reporting takes a big step with international framework draft
Lower wages lure BPO work to Eastern Europe
Mobile devices expose organisations to unprecedented security risks, reports say
More US companies poised to spend stockpiled cash, survey shows
Much-awaited leases proposal includes dual-recognition approach
New proposal in lease project narrowly advances
OECD announces Authorised Intermediary system for withholding on portfolio investments
One-third of UK organisations may lay off staff
Pact enables US, Chinese regulators to co-operate on enforcement
Rewarded or threatened? UK workers divided
Search for growth drives rise in cross-border acquisitions
Six best practices for combating fraud and corruption
Six key components of analytics-based performance management
Talent retention tops CFOs’ staffing concerns
Talent scarcity threatens growth
Tech CFOs expect cloud deals to boost M&A in 2013
Ten top topics on the minds of investors
The core priorities for North American CFOs
The talent drain: Good news for skilled workers, bad news for CFOs
Three takes on measuring performance
Time to listen to your CIO
Tips for effective investor communication
Top performers earn larger pay raises
US companies may be ready to deploy cash, survey shows
US economic optimism still neutral, but rising
US finance execs upbeat about their businesses, economy
What opportunities are hidden in your supply chain?
What to ask when evaluating your risk-assessment process
Who got the best 2012 pay raises in finance departments?
Why CFOs’ roles are shifting
Why more data does not guarantee better business decisions
Workers’ stress has risen, but employers can put them at ease
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Chartered Accountants Ireland
IIRC publishes background paper on 'business model' concept
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Chartered Institute of Management Accountants
2013 CIMA Global Business Challenge regional finalists announced
A bright idea
A whisper on governance and ethics that is getting louder
ACOA registrations open
Annual member meetings
Australasia Voice
Bottom line April/May 2013
Bottom line February/March 2013
Building an effective anti-fraud network
Business must value 'Good People'
Catch up on responsible business issues
CGMA designation awarded imperial sponsorship for WCOA 2014
CIMA and AICPA awarded imperial sponsorship for WCOA 2014
CIMA announces results for March 2013 exams
CIMA Hong Kong newsletter April 2013
CIMA Hong Kong newsletter February 2013
CIMA Hong Kong newsletter May 2013
CIMA India newsletter
CIMA Knowledge fast forward
CIMA publishes November 2012 exam results
CIMA recognised as the professional body for management accountants in South Africa
Companies lagging on business model reporting
Costs of hiding the numbers - what price would you pay?
Economic value added adoption in China’s state-owned enterprises
Ethical issues in the spotlight
Ethics: vital for T4 and your career
Financial reporting news – April 2013
Financial reporting news – May 2013
Financial reporting news – June 2013
Global business too easily spooked by short-term economic uncertainty
How would you deal with an ethical dilemma at work?
How would you deal with unethical behaviour?
IFAC poll of small practices
Ignoring the ethical dimension: a very dangerous strategy
INSPIRE: issue one
Integrating risk into performance: reporting to the board of directors
It pays to be ethical
Maintaining your professionalism
Managing responsible business - harnessing the value
May 2013 British Community Committee (BCC) diary.
MiP News
Performance measurement and risk management in intermediary food chain businesses
Preventing corruption with strong leadership and good governance
Psychopaths and criminals
Relevance regained: performance management in shared service centres
Reforms could be introduced as authorities look to restore confidence
SE Asia Voice: issue four
Shared service centre annual forum
Trust in business has never been so damaged, says CIPD chief executive
Values hold the key to successful business
View from professional standards: on whistleblowing
Waking up to ethics: horsemeat and derivatives
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Chartered Professional Accountants of Canada (CPA Canada)
CA Manitoba and CMA Manitoba sign agreement to pursue merger and establish CPA Manitoba
CAs, CMAs and CGAs in BC Issue announcements
CAs in Alberta to provide feedback on unification in member survey
CGA British Columbia releases member survey results
CGA Newfoundland and Labrador announces positive vote results
CMA Canada is CPA Canada now: visual identity introduced
CMA Canada welcomes the Government of Canada’s ongoing commitment to enhance innovation, commercialization and creativity in Budget 2013
CMA magazine change issue now online
CMA Magazine January/February 2013
CMA Magazine March/April 2013
CMA Magazine May/June 2013
CMA magazine recognized for design and writing
CPA Canada By-Law published — includes article on protection of legacy rights
CPA Canada legacy publications winners at KRW Awards
ICAS and CMA SK issue Report to Government and provide an update on unification development
National CPA Canada organization established
Interested in marking for the Strategic Leadership Program
NBICA, CMA NB and CGA-NB release provincial merger proposal
New Brunswick CA, CMA and CGA accounting bodies issue announcements
New Brunswick Institute of Chartered Accountants releases member survey results
Newfoundland and Labrador CA, CMA, and CGA accounting bodies issue announcements
New issue of CPA Canada Update released
New issue of CPA Canada Update released
Winners of Award of Excellence for Comptrollership in the Public Sector announced
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Confederation of Asian and Pacific Accountants (CAPA)
Companies lagging on Business Model Reporting; Background Paper released to tackle the issue
ICMAP Management Accountant - Jan-Feb 2013 issue
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Conselho Federal de Contabilidade (CFC)
A contabilidade a serviço da transparência e gestão eficaz
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Ernst & Young - Internacional – Noticias
Canadian mining companies focused on cost control, project execution in 2013- Ernst & Young
Cost competitiveness key issue for Canadian miners
Ernst & Young Germany acquires J&M Management Consulting AG
New Ernst & Young LLP and Boston College survey of sustainability experts examines the benfits of the GRI Sustainability Framework and the risks of not reporting
Pricing pressure and cost cutting- top risks for business in 2013
Shareholder proposals show investors are pushing for more disclosure and enhanced sustainability reporting
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Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) - Argentina – Noticias
IASB y IIRC formalizan su cooperación para desarrollar un marco de Información Corporativa Integrada
Se encuentra disponible la Tercera edición de la Guía de Prácticas de Gestión
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FocusIFRS – Francia
Conférence IMA - Les fondamentaux de IAS 19 à travers l'actualité
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Institute of Certified Public Accountants of Kenya
First GRI Certified in Kenya 2013
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Institute of Cost and Work Accountants of India
An appeal to all the members of our Institute to become Life Members of our Benevolent Fund.
Engagement of Research Associates.
Exposure Draft on Framework of Indian GAAR.
Final Course Study Materials Syllabus 2012
IFAC SMP Quick Poll Now Open!
Notifications and Forms in respect of Fresh Election (By-Election) to the Council from Southern India Regional Constituency.
Institute releases the Exposure Draft of Guidance Note on Cost Accounting Standard on Repairs and Maintenance Cost (CAS-12)
MCQ Practice Papers Foundation Course Students Syllabus 2008 (Additional)
Press Release May 04, 2013 on "Costing Institute lends support in investigating Ponzi Schemes
Press Release May 19, 2013 on "Costing Institute Celebrates its Annual Day
Tender Documents for Printing,Packing & Storing - Study Materials - CAT.
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Institute of Management Accountants – IMA
ACCA/IMA Survey Indicates a Tough Balancing Act of CFO Priorities
All ACCA Members Now Have Access to a U.S. Management Accounting Credential
Business Leaders Join Global Accounting Think Tank
Cyber-terror fears and fuel increases are top concerns for US companies, says new report from ACCA/IMA
Ethics Issues for Accountants Get Spotlight at IMA Conference
Global Business Confidence Dropped in Fourth Quarter, Report Finds
ICMA Recognizes Top Performers on Certified Management Accountant (CMA) Exam
IMA and NetSuite Report Finds Roles of Finance Professionals Expanding
IMA Announces Joseph A. Vincent, CMA as Fiscal 2013-2014 Chair-Elect
IMA Announces Winners of Educator and Student Awards
IMA Comments on Proposed Changes to IESBA Code of Ethics for Accountants
IMA in China - Helping to Address Talent Management
IMA Introduces 15 New Experts to its Speakers Bureau Featuring Accounting, Finance and Business Thought Leaders
IMA Opens Registration for 94th Annual Conference & Exposition
Last Chance to Register for IMA’s Annual Conference & Exposition at Regular Rates
New Report Shows Changing Fraud Environment
Political ‘Hangover’ Holds Back US Business Confidence Despite Financing Boost
Putting Friedman's Ethics Ideas in the History Books where They Belong
Task Force Finalizes Curriculum to Bridge the Accounting ‘Skills Gap’
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Institute of Social and Ethical AccountAbility
AccountAbility Advisory Council Member Abdallah S. Jum’ah Appointed Chairman of the Board of Saudi Investment Bank
AccountAbility CEO Delivers Keynote Speech at IOD Conference in Dubai
AccountAbility Releases Preliminary Findings of Groundbreaking Sustainability Study at the World Economic Forum in Davos
AccountAbility Strategies completes the transfer of the AA1000 Standards Intellectual Property & Assets to AccountAbility AA1000 CIC
AccountAbility-UN Global Compact Study Demonstrates Value of Voluntary Corporate Sustainability Commitments
AccountAbility’s Dr. Thomas Scheiwiller Featured in the Latest Edition of MyRoche – Roche Group’s Premier Internal Publication
GRI Launches new G4 Reporting Guidelines
The International Integrated Reporting Committee (IIRC) Publishes the Consultation Draft of the International Framework
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Instituto Argentino de Profesores de Costos - IAPUCO
Artículo de la revista INFORTAMBO sobre una presentación de la DECoM
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Instituto Internacional de Costos - IIC
XIII Congreso Internacional de Costos
intercostos en Facebook
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International Association for Accounting Education and Research (IAAER)
Integrated Reporting business and investor led coalition releases new corporate reporting model for consultation
Integrated Reporting Framework Development
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International Federation of Accountants
2013: The Year of the Accountant in Brazil
Building For Sustainable Growth—(re)Defining the Accountancy Profession in the Age of Twitter
CGMA Designation Awarded Imperial Sponsorship for World Congress of Accountants 2014
Companies Lagging on Business Model Reporting; Background Paper Released to Tackle the Issue
Global Accountancy Leaders Identify Major Themes for 2013
IAESB Releases Revised IES 1, Entry Requirements to Professional Accounting Education Programs
IAESB Issues Revised IES 5, Initial Professional Development–Practical Experience
IFAC Applauds Release of International Integrated Reporting Framework
IFAC Global Forum Focuses on Innovations to Support the Growth of Small Businesses and the Accountants That Serve Them
Integrating Governance throughout an Organization Helps Achieve Sustainable Success
Interview: New IFAC chief executive Fayez Choudhury
New IFAC Guidance Helps Accountants Improve Business Reporting Processes
New Publication from IFAC Helps Professional Accountants Implement Effective Business Reporting Processes in Organizations
PAIB eNews: January 2013
PAIB eNews: May 2013
Professional Accountants in Business Committee of the Institute of Chartered Accountants of Pakistan
SMP eNews: Sustainability Challenges and Opportunities
Upcoming Event - 2014 World Congress of Accountants
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International Labour Organization (ILO)
Ryder- justicia social, una solución inteligente para equilibrar la economía
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International Organization for Standarization (ISO) - Internacional - Noticias
Green buildings - Laying tomorrow's foundations today
How YOU can influence next edition of ISO 14001
How green is green? ISO standards can help!
Integrating information security and service management - a new ISO/IEC standard tells how
Integrated management systems
ISO 9000 and ISO 14000- two flagship collections now available online
New opportunities - Improving SME access to standards
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Japanese Institute of Certified Public Accountants - Japón – Noticias
JICPA publishes an interim report of the survey conducted on professional accountants in business
JICPA publishes Management Advisory Service Research Committee Research Report No. 49, "An international case study of integrated reporting"
JICPA Publishes Report on Quality Control Review
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KPMG Internacional
For Global Manufacturers, End-to-End Supply Chain Visibility a Critical Imperative
Integrated Reporting Framework- IR could be the key that enables capital markets to focus on long term value
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Malaysian Institute of Accountants
NACRA 2013- Sustaining A Strong Capital Market Through Excellent Coporate Reporting Standards
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Organization for Economic Co operation and Development (OECD)
New approach to globalisation and global value chains needed to boost growth and jobs, says OECD
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PricewaterhouseCoopers - Internacional - Noticias
CEO confidence in growth down
Governments and industry must work together to resolve aviation climate impasse
Government and the Global CEO: Report Calls for a New Contract between Business and the State
Green Deal launch - PwC comments on expectations and role of the scheme
Supply chain flexibility
Technology Forecast- Solving business problems with game-based design
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Revista Iberoamericana de Contabilidad de Gestión
Nº 20. Vol. X. julio - diciembre 2012
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The CPA Journal
Management Accountants- Doing Both … and More
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United Nations Research Institute for Social Development (UNRISD)
Social Development Research at UNRISD 2005–2009
Uncovering the Politics of “Evidence”
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INTERNACIONAL
Ernst & Young called to give evidence to the Public Accounts Committee
We welcome the inquiry by the Public Accounts Committee into the UK tax system and the opportunity to participate in it.
A robust, competitive tax system based on the rule of law is important for the UK economy, business, investors and the capital markets. We support improving certainty and transparency in the global tax system and compliance with it.
Ernst & Young comments on publication of Government's decision document on Renewable Obligation
Ben Warren, Environmental Finance Partner at EY said: "DECC's published RO (Renewable Obligation) decision document finally provides some much needed clarity for UK renewable energy developers and investors. While the consultation process has been a long time coming, it is clear that the views of industry have been listened to.
“The sector comes out of this process with a lot of uncertainty removed and with a much better understanding of the Government's longer term objectives with regards to the role that renewable energy has to play in the UK’s energy mix".
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EXTERNAL REPORTING BOARD (ERB)
Public Sector Public Benefit Entity Simple Format Reporting Exposure Drafts Package (This Communique has been sent to subscribers on both the XRB and NZASB communique lists – our apologies if you have received it twice as a result)
The purpose of this Communiqué is to advise that the New Zealand Accounting Standards Board (NZASB) has issued for comment a package of Exposure Drafts designed to operationalise the new Accounting Standards Framework as it applies to Tier 3 and Tier 4 Public Sector Public Benefit Entities (PS PBEs).
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IPSASB
The International Public Sector Accounting Standards Board (IPSASB) has published the first four chapters of its 'Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities'. This completes Phase 1 of the IPSASB's Conceptual Framework Project.
These four chapters lay the groundwork for (1) developing consistent and useful IPSASs and Recommended Practice Guidelines (RPGs) and (2) completing the other three phases of the Conceptual Framework project.
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INSTITUTO DE CENSORES JURADOS DE CUENTAS DE ESPAÑA
Auditoría en el sector público
Aparecen en losmediosde comunicación manifestaciones que evidencian claramente lasdificultades o limitaciones de las pequeñasy medianas firmas de auditoría en los sistemas de contratación del sector público .Así, indagando fácilmente en la hemeroteca podemos encontrar artículos con titulares como el siguiente: El Gobierno diseña la auditoría de Correos a medida de las cuatro grandes.
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INSTITUTO MEJICANO DE CONTADORES PÚBLICOS
Municipios, con apoyo para cumplir con ley de contabilidad
Los estados y municipios más pobres del país podrán acceder a un fondo de recursos por 53.8 millones de pesos para poder cumplir con la Ley General de Contabilidad Gubernamental y la reforma que fue aprobada este año para transparentar sus estados financieros.
Así se prevén en el Presupuesto de Egresos de la Federación 2013 que se publicó ayer en el Diario Oficial de la Federación.
Marco contable regulatorio para las entidades paraestatales del Gobierno Federal por el año terminado el 31 de diciembre de 2012.
El Comité Ejecutivo Nacional del IMCP, a través de la Vicepresidencia de Práctica Externa, a cargo del C.P.C. José Gilberto Alfaro Servin, emite documento sobre el Marco regulatorio aplicable a las entidades paraestatales del Gobierno Federal que debe considerarse con motivo de las auditorías de estados financieros para el año terminado el 31 de diciembre de 2012.
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IFAC
IPSASB Publishes First Chapters of Public Sector Conceptual Framework
The International Public Sector Accounting Standards Board (IPSASB) has issued the first four chapters of its Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework). The chapters are:
Chapter 1: Role and Authority of the Conceptual Framework
Chapter 2: Objectives and Users of General Purpose Financial Reporting
Chapter 3: Qualitative Characteristics
Chapter 4: Reporting Entity
IFAC Issues Policy Position Paper on Effective Governance, Risk Management, and Internal Control
The International Federation of Accountants (IFAC), the global organization for the accountancy profession, today issued Policy Position Paper 7, Effective Governance, Risk Management, and Internal Control, to highlight good practice and the role of professional accountants in business.
Effective Governance, Risk Management, and Internal Control- Policy Position Paper #7
IFAC believes that establishing an integrated and effective system of governance, risk management, and internal control is desirable for all types of organizations and can make an invaluable contribution to achieving sustained organizational success. When organizations fail, the costs to society can be considerable.1 This was illustrated during the global financial and sovereign debt crises, when the failure of organizations—irrespective of size or structure, or whether in the private sector or public sector—led to a variety of adverse consequences. These included loss of social, financial/economic, or environmental value; reduced services; deprived stakeholders; the need for government bailouts and subsidies; increased unemployment; and, in extreme circumstances, civil unrest.
Good Governance in the Public Sector
IFAC and the Chartered Institute of Public Finance and Accountancy (CIPFA) have issued this Consultation Draft to promote the development of robust governance. The Draft looks to establish a benchmark for good governance in the public sector at both the government and individual public sector entity levels.
The Framework is not intended to replace national and sectoral public sector governance codes. Instead, it is designed as a reference document for those who develop and set national governance codes for the public sector when updating and reviewing their own codes. Where codes and guidance do not exist, the Framework provides a shared understanding of what constitutes good governance in the public sector and a powerful stimulus for positive action.
Consultation on Public Sector Governance Released by IFAC, CIPFA
The International Federation of Accountants (IFAC), the global organization for the accountancy profession with 172 members and associates in 129 countries, and the Chartered Institute of Public Finance and Accountancy (CIPFA) today issued for public comment a Consultation Draft for an International Framework on governance in the public sector.
The draft Good Governance in the Public Sector encourages better service delivery and improved accountability by establishing a benchmark for good governance in the public sector.
Evaluating and Improving Internal Control in Organizations
This Executive Summary of Evaluating and Improving Internal Control in Organizations is part of the International Good Practice Guidance series. The condensed version summarizes the principles and the importance of effective systems of internal control, as well as explains some of the pitfalls that can be avoided.
The executive summary is available for local customization and/or translation. If your organization is interested, please visit the Translations and Permissions page for the permission request form.
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports
The International Public Sector Accounting Standards Board (IPSASB) has released for comment Conceptual Framework Exposure Draft 4, Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports.
This Exposure Draft is related to the project to develop a Conceptual Framework for the general purpose financial reporting of public sector entities. It further develops and modifies the conceptual approach highlighted in the Consultation Paper (CP) published in 2012 and reflects the IPSASB’s consideration of the responses to that document.
At a Glance: Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports
This At-a-Glance is a summary of Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports.
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GASB
Financial Accounting Foundation Board of Trustees Approves New FASB/GASB Agenda-Setting Process, PIR Report
The Financial Accounting Foundation (FAF) Board of Trustees today approved a key change to the agenda-setting process of the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB). Decisions regarding project plans, agenda setting, and priority of projects now will be approved by a majority vote of the respective Boards, instead of by the Board chair alone.
Financial Accounting Foundation Seeks Stakeholder Input on Proposed Changes to GASB Agenda-Setting Process.
The Financial Accounting Foundation Board of Trustees today issued for public comment a proposal to revise the agenda-setting process for the Governmental Accounting Standards Board (GASB) to assist the Trustees in assessing the scope of the GASB’s standard-setting activity.
The proposal is the result of discussions between the Trustees and GASB leaders following completion of an independent academic study that documented GASB stakeholders’ views on the scope of the GASB’s standard-setting activities and authority. The study revealed a lack of consensus about the appropriate scope of the GASB’s activities and involvement in government accountability reporting.
Gasb issues proposals on concepts for measurement of assets and liabilities and on the measurement and application of fair value
The Governmental Accounting Standards Board (GASB) today issued for public comment a proposed Concepts Statement that would guide the GASB when establishing standards regarding the measurement of assets and liabilities for U.S. state and local governments. The GASB also issued its Preliminary Views regarding the measurement of fair value and the application of fair value, including note disclosures. Finally, the GASB issued a Plain-Language Supplement that addresses both proposals and is intended to solicit feedback on the proposals from non-accountant financial statement users.
The GASB new statement for nonexchange financial guarantees is now available
The Governmental Accounting Standards Board (GASB) today published a new Statement that provides accounting and financial reporting guidance to state and local governments that offer nonexchange financial guarantees and for governments that receive nonexchange financial guarantees on their obligations. The pronouncement, which was approved on April 22, is available to download at no charge on the GASB website.
GASB Responds to Financial Accounting Foundation’s Post-Implementation Review of Deposit and Investment Risk Disclosure Standards
The Governmental Accounting Standards Board (GASB) today issued a response to the Financial Accounting Foundation’s (FAF) Post-Implementation Review (PIR) report on GASB Statements No. 3, Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements, and No. 40, Deposit and Investment Risk Disclosures. The Statements require note disclosures regarding deposit and investment risks. Statement 3 also provides accounting guidance for repurchase and reverse repurchase agreements.
The GASB’s New Standard for Government Combinations and Disposals of Government Operations Is Now Available
The Governmental Accounting Standards Board (GASB) today published standards intended to improve accounting and financial reporting for U.S. state and local governments’ combinations and disposals of government operations. The pronouncement, which was approved on January 8, is available to download at no charge on the GASB website.
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GAO
Continued Management Attention Would Strengthen Internal Supervisory Controls
After the passage of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) in 2010, the Securities and Exchange Commission's (SEC) Office of Compliance Inspections and Examinations, Division of Corporation Finance, and Division of Enforcement (herein "the offices") established a working group that developed an internal supervisory control framework. Internal supervisory controls include the processes established by management to help ensure that procedures applicable to staff are performed completely, consistent with applicable policies and procedures, and remain current. The overall control framework is generally consistent with federal internal control standards, which includes identifying and assessing risks, identifying and assessing internal controls, and reporting the results of testing to management and Congress.
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CIPFA
Effective governance and management of risk in the public sector will be significantly strengthened when a new unified set of internal audit standards is implemented across the UK on the 1st of April this year.
The new Public Sector Internal Audit Standards (PSIAS) are based on the existing International Standards for Internal Audit, which are set by the Global Institute of internal Auditors (IIA), to which the Chartered Institute of Internal Auditors is affiliated. Additional requirements and interpretations have been inserted for the UK public sector. They have been developed by the Chartered Institute of Public Finance and Accountancy (CIPFA), and the other Relevant Internal Audit Standard Setters working in collaboration with the Chartered Institute of Internal Auditors (CIIA).
The Chartered Institute of Public Finance and Accountancy (CIPFA) has welcomed the publication of a report by Eurostat, the European Commission’s statistics directorate, into the suitability of International Public Sector Accounting Standards (IPSASs) for adoption in Europe.
The report’s support for the adoption of accrual reporting is consistent with the recent recognition by the G20 of the importance of transparency and comparability of public sector reporting. While the report acknowledges that the status of IPSASs as ‘the only internationally recognised set of public-sector accounting standards’, it concludes that more detailed and prescriptive guidance – European Public Sector Accounting Standards (EPSASs) – would be necessary in order to ensure consistency of application.
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NACIONAL
CONTADURIA GENERAL DE LA NACIÓN
Normatividad contable pública
La Contaduría General de la Nación emite las Resoluciones 051de 213, por medio de la cual se incorpora al Régimen de Contabilidad Pública el marco n ormativo aplicable a algunas empresas suhetas a su ámbito.
La Contaduría General de la Nación emite la Resolución 052 y 160 de 213, por medio de las cuales modifica el Manual de Procedimientos del Régimen de Contabilidad Pública.
Al Estado le deben 37.8 billones de pesos en deudas morosas.
Al 30 de noviembre de 2012, las entidades públicas registraron cartera morosa por $37.8 billones en el Boletín de Deudores Morosos del Estado (BDME), presentando un aumento de $803.3 MM con respecto al BDME del corte 31 de mayo de 2012, el que registró deudas morosas por valor de $37.1 billones. Así lo informó la Contaduría General de la Nación (CGN) en un informe que presentó ante los medios de comunicación del país, y a la ciudadanía en general.
El informe de la CGN señala que 557.443 personas naturales le adeudan al Estado $27.3 billones, en tanto que 134.933 personas jurídicas le adeudan $10.5 billones. Entre las entidades contables públicas que registran el mayor valor están las del nivel nacional que concentran el 79.7% de las deudas a favor del Estado por $30.8 billones, mientras que las del nivel territorial presentan el 20.2% restante, equivalente a $7.8 billones.
Modifican el catálogo de cuentas del Régimen de Contabilidad Pública
Teniendo en cuenta que la Ley 1607 del 2012 (reforma tributaria) creó nuevos impuestos y que algunos de ellos tienen destinación específica, la Contaduría General de la Nación expidió la Resolución 159 para crear 23 subcuentas en la estructura del catálogo general de cuentas del Régimen de Contabilidad Pública, relacionadas con el impuesto sobre la renta para la equidad CREE, impuesto nacional al consumo, impuesto nacional a la gasolina y el ACPM, anticipo de impuesto sobre las ventas, entre otras.
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CONTRALORÍA GENERAL DE LA REPÚBLICA
Contraloría moderniza la forma de auditar a las entidades públicas
La Contraloría de Chile donó a la Contralorá General de la República un aplicativo que permite controlar en tiempo real todo el proceso auditor y focalizar las entidades más riesgosas, donde debe dedicar su mayor atención.
El Sistema Integrado para el Control de Auditorías, SICA, es una moderna herramienta tecnológica que permitirá lograr mayor oportunidad, efectividad y calidad en el control fiscal.
CGR presentó el SICA y expediente electrónico a entidades auditadas
La Contralora General de la República, Sandra Morelli Rico, presentó a las entidades sujetos de control la avanzada estrategia tecnológica, la metodología y filosofía que guiará el nuevo control fiscal que empezó aplicar este año la CGR, y que se sustenta en dos modernas herramientas:
Por una parte, el Sistema Integrado para el Control de Auditorías, SICA, un aplicativo que donó a la Contraloría colombiana su similar de Chile y el cual permite controlar en tiempo real todo el proceso auditor y focalizar las entidades más riesgosas, donde la CGR debe dedicar su mayor atención.
Por otra parte, la CGR ha empezado a implantar el expediente electrónico para los procesos de responsabilidad fiscal iniciados en la vigencia 2013 y progresivamente hará lo propio con los que vienen de años anteriores.
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DEPARTAMENTO NACIONAL DE PLANEACIÓN
La de regalías, la gran reforma de la descentralización
El director del Departamento Nacional de Planeación, Mauricio Santa María, destacó que el nuevo Sistema General de Regalías es la reforma más importantes que gobierno alguno haya realizado en materia de descentralización.
La afirmación la hizo durante la instalación del “Seminario sobre política de desarrollo territorial: perspectivas y retos de la gobernanza pública y política regulatoria, Colombia ante la OCDE (Organización para la Cooperación y el Desarrollo Económico)”.
Premiados los mejores planes de desarrollo territoriales
Los municipios de Maní (Casanare) y Barrancabermeja (Santander), así como los departamentos de Cauca y Antioquia, fueron los ganadores de la cuarta versión del concurso los “Mejores planes de desarrollo territoriales 2012-2015”, que es liderado por el Departamento Nacional de Planeación.
Ingreso de colombia a la OCDE es “un reconocimiento a los logros del gobierno y del país”
"Este es un reconocimiento a los logros del Gobierno y del país en materia social, económica y de seguridad", resaltó el Presidente Juan Manuel Santos este jueves al conocer la noticia sobre la invitación oficial a Colombia a formar parte de Organización para la Cooperación y el Desarrollo Económico (OECD).
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SECRETARIA DE HACIENDA DISTRITAL
Crecimiento económico de Bogotá en 2012 fue positivo:
Bogotá registró un crecimiento muy positivo en 2012. Así lo informó el secretario de Hacienda, Ricardo Bonilla González, al presentar los resultados del análisis del recaudo del impuesto de industria y comercio (ICA) durante el año pasado.
Fitch Ratings Internacional ratifica calificación crediticia de Bogotá y mejora la perspectiva de estable a positiva
Bogotá 8 de marzo de 2013. La agencia calificadora internacional FITCH RATINGS ratifica la calificación crediticia de Bogotá en Grado de Inversión “BBB-“, como emisor de deuda en moneda extranjera de largo plazo y del Bono Global en Pesos con vencimiento en el año 2028, así como la calificación “BBB“ de la deuda a largo plazo en moneda local. La perspectiva (outlook) de la calificación se incrementó de Estable a Positiva.
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MINISTERIO DE HACIENDA Y CRÉDITO PÚBLICO
Marco Fiscal con menos déficit y endeudamiento, y Plan Financiero con reducción de colocaciones de deuda.
El Ministro de Hacienda y Crédito Público, Mauricio Cárdenas, informó este viernes que el Gobierno Nacional radicó el Marco Fiscal de Mediano Plazo de 2013 ante las Comisiones Económicas del Congreso de la República, conforme a lo dispuesto en la Ley 819 de 2003.
En rueda de prensa, el funcionario destacó que la política presentada al Legislativo, contempla un Marco Fiscal con menos déficit y endeudamiento, así como un Plan Financiero con reducción en las colocaciones de deuda interna.
A través de la descentralización podemos resolverle los problemas a la gente más rápidamente y llevar más bienestar a las regiones.
El Ministro de Hacienda y Crédito Público, Mauricio Cárdenas, este jueves afirmó que a través de la descentralización se pueden resolver de manera más rápida los problemas de los colombianos y llevar mayor bienestar a las regiones.
“Creemos firmemente en la descentralización, tenemos plena convicción de que a través de la descentralización podemos resolverle los problemas a la gente más rápidamente y llevar más bienestar a las regiones”, sostuvo el funcionario durante la firma del convenio de ejecución descentralizada de recursos, firmado por la Gerente del Fondo de Adaptación, Carmen Arévalo y el Gobernador de Sucre, Julio César Guerra.
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PRESIDENCIA DE LA REPÚBLICA
Listo acuerdo laboral entre Gobierno Nacional y empleados públicos
El Gobierno Nacional y las tres centrales obreras del país: CUT, CGT y CTC, y sus Federaciones Estatales: Fenaltrase, Fenaser, Fecotraservipúblicos, Utradec, Únete y Fecode, con el acompañamiento de la Internacional de Servicios Públicos (ISP)
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NACIONAL
BANCO DE LA REPUBLICA
Información recopilada y calculada por el Departamento Técnico y de Información Económica del Banco de la República. Junio 11 de 2013
Procedimientos Operativos de Compensación y Liquidación de Cheques y Otros Instrumentos de Pago Físicos (Cámaras de Compensación)
Valores de la Unidad de Valor Real (UVR) vigentes para el período 16 de enero de 2013 al15 de febrero de 2013
Resolución Externa No. 1 de 2013. "Por la cual se expiden regulaciones en materia cambiaria" Circular Reglamentaria Externa DCIN-83 del 29 de Enero de 20 13 Asunto: 1º "Procedimiento Aplicable a las Operaciones de Cambio"
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SUPERINTENDENCIA FINANCIERA
Resolución número 0100 de 2013
Cancela la inscripción ante el Registro Nacional de Valores y Emisores – RNVE - de las acciones ordinarias de INTERBOLSA S.A. EN LIQUIDACIÓN JUDICIAL, así como del emisor.
Resolución número 0608 de 2013
Certifica los porcentajes de cobertura de riesgo de tasa de interés y de tasa de cambio, para efectos de la proyección de los intereses y del saldo de la deuda de los entes territoriales.
Circular Externa número 002 de 2013
Amplía el período de pruebas para garantizar el adecuado funcionamiento del esquema de valoración utilizando la información suministrada por los Proveedores de Precios para valoración y modificación del Capítulo I de la Circular Básica Contable y Financiera
Circular Externa número 007 de 2013
Imparte instrucciones relativas a la administración de los riesgos y el manejo de los Depósitos de Dinero Electrónico.
Circular Externa número 009 de 2013
Imparte instrucciones para el envío de la información correspondiente al cálculo de solvencia
Circular Externa número 012 de 2013
Imparte instrucciones sobre las reglas para la clasificación de los instrumentos de capital regulatorio y modificación a la codificación de los trámites de correspondencia dirigida a la Superintendencia Financiera de Colombia
Carta Circular número 010 de 2013
Solicita información relativa a los planes de acción del proceso de convergencia hacia las Normas Internacionales de Información Financiera para entidades del Grupo 1
Carta Circular número 019 de 2013
Informa sobre la suspensión de la negociación de las acciones ordinarias de Fabricato S.A. incluyendo las negociaciones originadas en compraventas inferiores a sesenta y seis mil (66.000) UVR.
Carta Circular número 046 de 2013
Informa aspectos relacionados con las entidades del exterior ATLANTIC SAVINGS & TRUST LIMITED, FABRINEX ADVISORS LIMITED Y ANALIX.
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INTERNACIONAL
G-20
Priorities of Russia's G20 presidency in 2013
The core objective of the Russian Presidency is to concentrate the efforts of G20 - forum of the world's largest economies - on developing a set of measures aimed at boosting sustainable, inclusive and balanced growth and jobs creation around the world.
Dmitry Medvedev: Group of Twenty is becoming more effective
"I believe the G20 is becoming more effective and is bringing together most of the leading nations," Dmitry Medvedev said. "I remember the early days of the G20. I remember the skepticism that filled the room back then as we were going through a severe economic crisis. Nevertheless, we have created the G20, and it has played its role. We managed to consolidate the very different positions of many countries, and did so in time, otherwise the outcome would have been quite different. Therefore, we are prepared to cooperate in all mutually beneficial areas."
The first International Financial Architecture Working Group within Russia’s Presidency in the G20 took place in Moscow
The IFA Working Group meeting was held on February 13, 2013 in Moscow (Russia). The representatives of the G20 Finance Ministries and Central Banks and experts from IMF, World Bank, OECD, BIS, G24 took part in the meeting.
Vladimir Putin: We believe the G20’s main objective is to create new instruments for stimulating growth in all parts of the world
On February 15, President of Russia Vladimir Putin welcomed G20 finance ministers and central bank governors to the Kremlin. In particular, the meeting addressed the global economic situation, the actions of G20 nations to stimulate growth in the global economy and the re-establishment of trust in the financial markets.
Transparency is essential for the normal functioning of financial markets, including in the energy sector
In her welcoming remarks at the Energy Sustainability Working Group Meeting, the Russian G20 Sherpa and Chief of the Presidential Experts' Directorate Ksenia Yudaeva reminded of Russia's Presidency priorities: growth through quality jobs and investment, growth through trust and transparency; growth through effective regulation. "These priorities precisely match the Energy Sustainability Working Group agenda," - Ksenia Yudaeva remarked.
World Bank presents umbrella report on financing investments
During the first G20 Finance Ministers and Central Bank Governors' meeting which was held on February 15-16 in Moscow (Russia) World Bank presented the Umbrella Report on the topic of "Long-Term Investment Financing for Growth and Development".
Engaging youth is vital for the G20
Ksenia Yudaeva, Chief of the Presidential Experts Directorate and the Russian G20 Sherpa, noted that the key focus of Russia's Presidency of the G20 was cooperation with various social groups, in particular with Youth 20, Business 20, Civil 20 and Labour 20.
The Working Group on Economic Policy to prepare the Labour 20 proposals for the G20
On March 18-19, 2013 the Meeting of the Trade Union Advisory Committee (TUAC) and the International Trade Union Confederation (ITUC) Working Group on Economic Policy was held at the OECD premises in Paris. At a special session the Labour 20 representatives from trade unions of the OECD member countries, Argentina, Brazil, India and South Africa, and international labour organisations discussed the current G20 process issues, including the Labour 20 recommendations and the joint Labour and Employment and Finance Minister Meeting .
Global Finance in Transition conference to take place in Istanbul
On May 7-8, 2013, Istanbul (Turkey) will host the Global Finance in Transition conference. The event is organized by the Central Bank of the Republic of Turkey jointly with the Reinventing Bretton Woods Committee and the Russian Ministry of Finance.
G20 Finance Ministers and Central Bank Governors Meeting to focus on public debt management
The minister noted that the outlook for the world economy had been revised downwards, and that this trend will continue into the coming years. As such, debt management will be a key discussion point during the next G20 Finance Ministers and Central Bank Governors Meeting.
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BANCO DE PAGOS INTERNACIONALES
Foreign exchange intervention and expectation in emerging economies
Using monthly data for four selected emerging economies, sterilised central bank foreign exchange intervention is found to have little systematic influence on the near-term nominal exchange rate expectations in the direction intended by the central banks. In other words, central bank dollar purchases to stem exchange rate appreciation or related exchange rate volatility are not associated with an adjustment of the near-term exchange rate forecasts in the direction of depreciation, and vice versa.
Central bank finances
This paper looks at the relevance of a central bank's own finances for its policy work. Some central banks are exposed to significant financial risks, partly due to the environment in which they operate, and partly due to the nature of policy actions. While financial exposures and losses do not hamper central banks' operational capabilities, they may weaken the effectiveness of central bank policy transmission.
Implementation of PFMIs monitored by CPSS and IOSCO
The Committee on Payment and Settlement Systems (CPSS) and the International Organization of Securities Commissions (IOSCO) have started the process of monitoring implementation of the Principles for financial market infrastructures (PFMIs). The PFMIs are international standards for payment, clearing and settlement systems, including central counterparties (CCPs) and trade repositories (TRs). They are designed to ensure that the infrastructure supporting global financial markets is robust and well placed to withstand financial shocks.
Basel Committee reports to G20 Finance Ministers and Central Bank Governors on Basel III implementation
The Basel Committee on Banking Supervision has today published its Report to G20 Finance Ministers and Central Bank Governors on monitoring implementation of Basel III regulatory reform. The report will be considered at the meeting of G20 ministers and governors in Washington DC on 18-19 April.
Financial crises and bank funding: recent experience in the euro area
This paper provides an overview of bank funding trends in the euro area following the 2007-09 global financial crisis and the euro area crisis. It shows that funding has become segmented along national borders and that secured instruments are much more prevalent than previously. Rising debt retention by euro area banks has accompanied greater dependence on liquidity provided by the ECB.
Basel III: The Liquidity Coverage Ratio and liquidity risk monitoring tools
he Basel Committee has issued the full text of the revised Liquidity Coverage Ratio (LCR) following endorsement on 6 January 2013 by its governing body - the Group of Central Bank Governors and Heads of Supervision (GHOS). The LCR is an essential component of the Basel III reforms, which are global regulatory standards on bank capital adequacy and liquidity endorsed by the G20 Leaders.
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SECURITIES AND EXCHANGE COMMISSION (SEC)
SEC Charges Revlon with Misleading Shareholders in Going Private Transaction
Washington, D.C., June 13, 2013 — The Securities and Exchange Commission today charged cosmetics and beauty care manufacturer Revlon with violating federal securities laws when the company misled shareholders during a "going private transaction."
SEC Announces More Charges in Massive Kickback Scheme to Secure Business of Venezuelan Bank
Washington, D.C., June 12, 2013 — The Securities and Exchange Commission today charged the former head of the Miami office at brokerage firm Direct Access Partners (DAP) for his role in a massive kickback scheme to secure the bond trading business of a state-owned Venezuelan bank.
SEC, FINRA Warn Investors About Pump-And-Dump Stock Spam
Washington, D.C., June 12, 2013 — The Securities and Exchange Commission and the Financial Industry Regulatory Authority (FINRA) today issued a warning to investors about a sharp increase in e-mail linked to "pump-and-dump" stock schemes.
SEC Charges CBOE for Regulatory Failures
Washington, D.C., June 11, 2013 — The Securities and Exchange Commission today charged the Chicago Board Options Exchange (CBOE) and an affiliate for various systemic breakdowns in their regulatory and compliance functions as a self-regulatory organization, including a failure to enforce or even fully comprehend rules to prevent abusive short selling.
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FONDO MONETARIO INTERNACIONAL
Informe sobre la estabilidad financiera mundial – abril 2013
Las condiciones mundiales financieras y la situación de los mercados han mejorado notablemente en los últimos seis años, lo cual ha brindado un apoyo adicional a la economía y ha propiciado una marcada recuperación de los activos de riesgo. Estas condiciones favorables obedecen al efecto combinado de compromisos más profundos en materia de políticas, la renovación del estímulo monetario y el continuo apoyo a la liquidez.
Perspectivas económicas - Las Américas: Tiempo de reforzar las defensas macroeconómicas; Mayo de 2013
Las perspectivas de la economía mundial han mejorado gracias a las políticas implementadas por las economías avanzadas, que ayudaron a disipar los graves riesgos a corto plazo que amenazaban hace algunos meses. Se espera que el crecimiento del producto mundial aumente a alrededor de 3¼ por ciento en 2013 y 4 por ciento en 2014.
Perspectivas de la economía mudial; abril de 2013
Lo que hasta ahora había sido una recuperación a dos velocidades, fuerte en las economías de mercados emergentes y en desarrollo pero más débil en las economías avanzadas, está convirtiéndose en una recuperación a tres velocidades. Las economías de mercados emergentes y en desarrollo mantienen su dinamismo, pero las avanzadas parecen haber llegado a un punto de bifurcación entre Estados Unidos y la zona del euro.
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FINANCIAL STABILITY BOARD
FSB Chair Letter sent to the G20 Ministers and Governors
Financial market conditions have improved over recent months. Nonetheless, medium-term downside risks remain, given weak growth prospects and high levels of public and private sector debt in many economies.
Implementing the FSB Key Attributes of Effective Resolution Regimes - how far have we come?
At their February meeting this year, the G20 Finance Ministers and Central Bank Governors reiterated their commitment to ensure that all global systemically important financial institutions (G-SIFIs) are resolvable, and requested a report on progress.
Fifth progress report on OTC derivatives
This progress report is the first since the passing of the end-2012 deadline set by G20 Leaders to fulfil commitments for reforms to global over-the-counter (OTC) derivatives markets. While progress has been made in moving these markets towards centralised infrastructure, less than half of the FSB member jurisdictions currently have legislative and regulatory frameworks in place to implement the G20 commitments and there remains significant scope for increases in trade reporting, central clearing, and exchange and electronic platform trading in global OTC derivatives markets.
Financial regulatory factors affecting the availability of long-term investment finance
The most important contribution of financial regulatory reforms to LT investment finance is to promote a safer, sounder and therefore more resilient financial system. If implemented in timely and consistent manner, these reforms will help rebuild confidence in the global financial system, which will enhance its ability to intermediate financial flows through the cycle and for different investment horizons. For this reason, the G20 regulatory reform programme is supportive of LT investment and economic growth.
Thematic Review on Risk Governance
The recent global financial crisis exposed a number of governance weaknesses that resulted in firms' failure to understand the risks they were taking. In the wake of the crisis, numerous reports painted a fairly bleak picture of risk governance frameworks at financial institutions, which consists of the three key functions: the board, the firm-wide risk management function, and the independent assessment of risk governance. The crisis highlighted that many boards had directors with little financial industry experience and limited understanding of the rapidly increasing complexity of the institutions they were leading. Too often, directors were unable to dedicate sufficient time to understand the firm's business model and too deferential to senior management.
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INTERNATIONAL VALUATION STANDARDS COUNCIL
Establishing and Developing a Valuation Professional Organisation
This Guide provides good practice guidance about the role of the valuation profession and the role and responsibilities of valuation professional organisations. It is designed to be a practical tool to help those involved in establishing a valuation professional organisation, and to further develop existing valuation professional organisations.
Valuation of Liabilities - discussion paper
The Introduction to the International Valuation Standards (IVSs) states that the standards apply to the valuation of both assets and liabilities. The definition of Market Value in the IVSs specifically includes liabilities in addition to assets. However, there is no definition of what constitutes a liability, and little consideration of any characteristics or attributes that are specific to liabilities as opposed to assets.
Valuation: refocusing the rules
Problems with the valuation of financial instruments lay at the heart of the credit crisis but regulators have done little to tackle this area. Sir David Tweedie explains how the International Valuation Standards Council (IVSC) aims to improve practices and professionalism in valuation.
Comment to IASB on proposed amendments to IAS 36
Recoverable Amount Disclosures For Non-Financial Assets, Proposed Amendments to IAS 36 (ED/2013/1)
Response to European Banking Authority's proposals for prudential valuation adjustments
Draft Regulatory Technical Standards on prudent valuation under Article 100 of the draft Capital Requirements Regulation (EBA/DP/2012/03)
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WORLD ECONOMIC FORUM
Foreign Direct Investment as a Key Driver for Trade, Growth and Prosperity: The Case for a Multilateral Agreement on Investment
Foreign direct investment (FDI) is a powerful instrument for growth and development, and is key to enhancing prosperity worldwide and boosting the global economy. Building on its previous work on the subject, the Global Agenda Council on Global Trade and FDI has been examining ways to encourage more FDI in both developed and developing countries.
The Green Growth Action Alliance: Progress Report from the First Year of Catalysing Private Investment
At the World Economic Forum Annual Meeting 2013 in Davos-Klosters, three leading economic voices – the presidents of the International Monetary Fund and the World Bank and the Secretary-General of the Organisation for Economic Co-operation and Development – delivered the troubling message that it will not be possible to emerge from the current global economic crisis without addressing resource scarcity and climate change.
World Economic Forum on East Asia: Courageous Transformation for Inclusion and Integration
As the first international gathering to be held in Myanmar after its bold economic and political reforms were introduced, the 22nd World Economic Forum on East Asia provided a historic opportunity for participants to analyse and help shape the country’s ongoing reforms and reconciliation process.
Natural Riches? Perspectives on Responsible Natural Resource Management in Conflict-affected Countries
To meet growing global demand, natural resources are under increasing pressure. New sources have entered global markets – many of them in developing or emerging economies. Valuable resources such as oil, copper, tungsten, gold and timber can be found in many poor or fragile states, sometimes in very remote areas.
World Economic Forum on Latin America Delivering Growth, Strengthening Societies
The 2013 World Economic Forum on Latin America convened the presidents of Mexico, Panama and Peru, numerous prominent public and private sector leaders, and civil society and academic experts to debate how to deliver growth and strengthen the foundations of societies across the region. More than 650 participants took part, representing young leaders, social entrepreneurs, businesses, universities and governments from across Latin America and around the world. The meeting counted on the full support of President Ollanta Humala and the Government of Peru.
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DOCUMENTOS INTERNACIONALES
Accountancy Age - Reino Unido - Noticias
KPMG chooses Glasgow for 150-job tax compliance centre
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Accountants World - Estados Unidos de América - Noticias
Blame Congress, As Well As H&R Block And IRS, For College Tax Credit Mess
The Top Tax Scams
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Accreditation Council for Accountancy and Taxation (ACAT) - Estados Unidos de América - Noticias
When to Ask for an Extension to File Your Tax Return
Finding Tax Deductions to Lower Your Tax Bill
Top Ten Reasons to Hire a Tax Preparer
All Is Not Lost If You’ve Lost Tax Records
What to Do When You Owe the IRS Big Money
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AE Accounting Education - Reino Unido - Noticias
TAX SIMPLIFICATION BRINGS MULTIPLE BENEFITS SAYS CGA-CANADA TAX SUMMIT REPORT
FAF TO CONDUCT POST-IMPLEMENTATION REVIEW OF FASB INCOME TAX STANDARD
COMBATING OFFSHORE EMPLOYMENT TAX AVOIDANCE - HM TREASURY AND HMRC LAUNCH NEW CONSULTATION
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American Institute of Certified Public Accountants (AICPA) - Estados Unidos de América – Noticias
A look at the estate tax provisions in the president's FY 2014 budget proposal
President proposes many tax changes in 2014 budget
Survey shows how Americans plan to use tax refunds this year
Appeals court reverses $2.6 million penalty against tax shelter promoter
Proposed regs. would govern employment tax liability of third-party agents
AICPA Submits Civil Tax Penalty Reform Proposals to Congress
10 Tips for Last-Minute Tax Filers from the American Institute of CPAs
Taxpayers filing delayed forms get late-payment penalty relief
Tax reform prospects good, say veterans of 1986 reform
Tax Court stops taxpayers from avoiding 40% penalty by conceding on alternative grounds
Employers have additional time to claim work opportunity tax credit
State Tax Tribunals
Sales and Use Tax Reporting
Outlook Good for Passage of Tax Reform in 2014, Veterans of Tax Reform Act of 1986 Predict
10 Tax Tips for Small Business Owners from the American Institute of CPAs
AICPA Sends Congress Legislative Proposals to Simplify or Make Technical Corrections to Tax Laws
A look at the estate tax provisions in the president's FY 2014 budget proposal
President proposes many tax changes in 2014 budget
10 Tips for Last-Minute Tax Filers from the American Institute of CPAs
Tax reform prospects good, say veterans of 1986 reform
Sales and Use Tax Reporting
IRS appeals decision striking down tax return preparer registration program
AICPA Applauds Proposed IRS Regulations as a Necessary Step to Combat Tax Related Identity Theft
Indoor tanning tax final regulations issued
Taxpayer can contest trust fund penalty where son tossed Letter 1153 into basement
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Asociación Española de Contabilidad y Administración de Empresas (AECA) - España – Noticias
Información Integrada- El Cuadro Integrado de Indicadores (CII-FESG) y su Taxonomía XBRL
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Association of Accounting Technicians - Reino Unido – Noticias
"The UK needs the taxman now more than ever" new HMRC executive argues
Complexity of tax system and lack of financial incentive hampering entrepreneurs and SMEs around the country
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Association of Chartered Certified Accountants (ACCA) - Reino Unido – Noticias
Budget needs to put the brakes on fiscal drag
The new Financial Transaction Tax (FTT) proposals still do not lift all the existing concerns over an EU-only tax, says ACCA
The new Financial Transaction Tax (FTT) proposals still do not lift all the existing concerns over an EU-only tax, says ACCA
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Asociación Internacional de Actuarios - Internacional – Noticias
Informal response to IASB on investment taxes and IAS 19 – March 2013
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Australian Accounting Standards Board (AASB) - Australia – Noticias
The AASB has updated Staff paper on Accounting for Carbon Tax from the Emitters’ Perspective
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Banco Interamericano de Desarrollo (BID) - Internacional - Noticias
Esfuerzo fiscal municipal en Guatemala
Avaliação da estrutura e do desempenho do sistema tributário Brasileiro- Livro branco da tributação Brasileira
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Canadian Institute of Chartered Accountants (CICA) - Canadá - Noticias
Technical tax amendments provide clarity- CICAMany using tax refunds to better financial position- CPA Canada survey
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CPA Australia - Australia - Noticias
Calling for Hong Kong "roots and branch" tax review
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Certified General Accountants Association of Canada - Canadá – Noticias
Budget receives thumbs up for training, but action needed on tax reform, says CGA-Canada
One in five Canadians exposed to tax season scams
CGA-Canada urges Parliament to move technical tax bill forward
One in five Canadians exposed to tax season scams
Tax simplification brings multiple benefits, says CGA-Canada’s Tax Summit report
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Chartered Accountants Ireland - Irlanda – Noticia
Tax burdens on Employment Income in OECD Countries Continue to Rise
Tax burdens on Employment Income in OECD Countries Continue to Rise
Commission launches consultations on Taxpayer's Code and Tax Identification Numbers
Towards responsible taxation- - FEE Tax Day
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Colegio de Contadores Públicos de México, A.C. - México - Noticias
Cumple con el Fisco, tus inversiones y los impuestos
Boletín informativo marzo de 2013
Boletín informativo febrero de 2013
Boletín informativo enero de 2013
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Colegio de Contadores Públicos de Lima (CCPL) - Perú – Noticias
Conferencias del Comité de Normas Legales y Tributarias
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Comisión Económica para América Latina y el Caribe (CEPAL) - Internacional – Noticias
Destacan importancia de pacto fiscal y crecimiento económico para aumentar ingresos tributarios y mejorar equidad
Panorama fiscal de América Latina y el Caribe. Reformas tributarias y renovación del pacto fiscal
Autoridades y expertos evaluarán reformas tributarias para aumentar ingresos fiscales y mejorar la equidad
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Conselho Federal de Contabilidade (CFC) - Brasil - Noticias
Novo conceito fiscal do BC exclui contabilidade criativa
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Chartered Institute of Public Finance and Accountancy (CIPFA) - Reino Unido – Noticias
Local authorities split on taking council tax freeze grant
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Deloitte Touche Tohmatsu (DTT) - Internacional – Noticias
Deloitte comments on plans to develop and pilot multilateral tax information exchange
Budget 2013- Bill Dodwell, Head of Tax Policy at Deloitte comments on the Budget
Budget 2013- Deloitte comments on creative sector tax relief
Budget 2013- Abolition of stamp duty reserve tax makes London more attractive for small caps
New rules use government buying power against tax avoidance
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Ernst & Young - Internacional – Noticias
Tax day is quickly approaching! Are you ready-
Indirect tax systems becoming more efficient, but tax authorities increasing focus on compliance and enforcement
Tax day is quickly approaching! Are you ready-
Increase in global trade in rapid growth markets boosts economy but creates tax complexity
56% of non-tax business leaders aren’t up to speed on tax risk management
Increase in global trade in rapid growth markets boosts economy but creates tax complexity
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Fédération des Experts Comptables Européens (FEE) - Internacional - Noticias
FEE Tax Day 2013
FEE comments on EC Consultation on an EU Tax Identification Number
FEE comments on EC Consultation on a European Taxpayer’s Code
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Financial Accounting Standards Board (FASB) - Estados Unidos de América – Noticias
FASB Issues Proposed Accounting Standards Update—Income Taxes (Topic 740)- Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)
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Financial Executives International (FEI) - Internacional – Noticias
FEI Focuses on Tax Reform
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Grant Thornton Internacional - Internacional - Noticias y publicaciones
Government moves away from new rules on corporate group taxation in federal budget
Grant Thornton Offers Tax Season Planning Tips for Businesses and Individuals
67% of businesses would not locate to another country for any level of reduction in the corporate tax rate
2012 Year-end tax guide
Understanding the international tax challenges of software as a service and cloud computing
TIP on Tax- How cloud computing providers can weather the on-going tax storm
Majority of businesses want more tax guidance - even if it means paying more
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Instituto Mexicano de Contadores Públicos, A.C. (IMCP) - México - Noticias
Reforma fiscal, eficaz sólo si combate informalidad: IMCP
Reforma Fiscal, Entrevista al Presidente del IMCP 20 de marzo, Radio Red
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Institute of Certified Public Accountants in Ireland (CPA) - Irlanda - Noticias
CPA Calls for Changes in Tax Law to Encourage Innovation in the SME Sector
Delay in tax advice reform jeopardises much-needed consumer protections
Key tax education and training alliance renewed
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Institute of Chartered Accountants in Australia - Australia - Noticias
Working together towards an effective, efficient tax system
The Institute urges further long-term tax reform
Putting tax safeguards back on the table is the right move for consumers
Delay in tax advice reform jeopardises much-needed consumer protections
Tax advice reforms should push ahead- CPA Australia and ICAA
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Institute of Chartered Accountants in England and Wales (ICAEW) - Reino Unido – Noticias
Childcare tax relief changes
ears of VAT is no April fool
Tax laws need to catch up with real business, says ICAEW
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Institute des Experts comptables et des Conseils fiscaux - Belgica – Noticias
CFE Forum 2013 (21 March) – “Tax Planning- what is (un)acceptable -”
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Institute of Chartered Accountants of Scotland - Reino Unido - Noticias
Budget 2013- Tax Avoidance, simplification and being business-friendly
Agriculture, employment taxes and HR
Legislative approach to tax regime will avoid possibility of trial by media – ICAS
Minister Fires Warning Over Scottish Corporation Tax Bid
ICAS principles on the issue of tax avoidance
PAC has its own responsibilities for tax legislation, ICAS says
HMRC consults on partnerships- a review of two aspects of the tax rules
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Institut des Experts comptables et des Conseils fiscaux - Belgica – Noticias
CFE Forum 2013 (21 March) – “Tax Planning- what is (un)acceptable -”
Faites appel au service de conciliation fiscale !
Nouveau taux général du précompte mobilier applicable aux bonis de liquidation à partir du 1er octobre 2014 - quelques précisions
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Institute of Public Accountants (IPA) - Australia – Noticias
MEDIA RELEASE- Tax offset a must for small business
MEDIA RELEASE- IPA advocates for legal privilege to tax advice
MEDIA RELEASE- Public at risk while financial planners tax advice reforms delayed
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IAS PLUS - Internacional - Noticias
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International Association of Book-keepers - Internacional – Noticias
Tax cheats named and shamed
Renew early, Tax Credit
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International Bureau of Fiscal Documentation (IBFD) - Internacional - Noticias
Help on small loans from employers a good move say tax campaigners (UK)
Campaigners welcome HMRC promise of face-to-face visits for taxpayers who need help
Corporate tax system needs adapting for 21st century
IBFD Supports Young Tax Lawyers
Corporate tax system needs adapting for 21st century
IBFD Supports Young Tax Lawyers
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International Monetary Fund (IMF) - Internacional - Documentos, noticias y discursos
Fiscal Sustainability- A 21st Century Guide for the Perplexed
Fiscal Monitor- Fiscal Adjustment in an Uncertain World, April 2013
The Day After Tomorrow- Designing an Optimal Fiscal Strategy for Libya
Targeting, Cascading, and Indirect Tax Design
Taxation, Bank Leverage, and Financial Crises
Taxing Immovable Property Revenue Potential and Implementation Challenges
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International Trade Centre (ITC) – Internacional – Noticias
Three quarters of Kenyan trade affected by NTMs
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Koninklijk Nederlands Instituut van Registeraccountants - Países Bajos – Noticias
Ernst & Young US koopt vervolging om tax shelter af met $ 123 miljoen
Platform Taxateurs en Accountants presenteert aanbevelingen voor taxateurs
E&Y-topman- 'Taxplanning is normaal zakendoen’
Changes in tax regimes are reshaping investments in oil and gas
G8 summit provides opportunity to reduce tax complexity, increase information sharing, and promote a consistent approach to transparency, says Ernst & Young
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KPMG Internacional - Internacional - Noticias
KPMG identifies countries most active in using tax as green policy tool
Statement from Jane McCormick, head of tax at KPMG in the UK, on the House of Commons Committee of Public Accounts Report- “Tax avoidance- the role of large accountancy firms”
Jersey agrees to the UK tax package
Budget 2013- Revised gov procurement tax rules
KPMG’S Tax Governance Institute Webcast To Focus On Tax Reform For Partnerships And S Corporations
Budget 2013- Revised gov procurement tax rules
Federal budget 2013 to target “tax loopholes”, KPMG predicts
Budget 2013- Chancellor “walks a difficult tightrope” says KPMG head of tax policy
Tax Reform Should Be Separated From Reforms To ‘Entitlements’ And Deficit Reduction, According To KPMG Survey
KPMG Strengthens Alternative Investment Funds Practice With New Tax Managing Directors In New York And Los Angeles
Work Programme parliamentary committee report - payment by results is saving taxpayer money, says KPMG
KPMG Survey- Corporate Tax Leaders Say U.S. Business Tax Reform And Transfer Pricing Environment Are Top Global Tax Concerns
Manal Corwin Re-joins KPMG As Head Of International Corporate Services And Principal-In-Charge, Washington National Tax- International Tax Policy
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Organization for Economic Co-operation and Development (OECD) - Internacional – Noticias
Tax burdens on labour income in OECD countries continue to rise
Costa Rica refuerza la transparencia fiscal
Tax burdens on labour income in OECD countries continue to rise
The Global Forum on Tax Transparency welcomes Azerbaijan and the Kingdom of Lesotho as new members
Austria, Luxembourg and Singapore among countries signing-on to end tax secrecy
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PricewaterhouseCoopers - Internacional – Noticias
L'actualité fiscale brésilienne, retours d'expérience et témoignages Avril 2013
PwC response to Public Accounts Committee Report on tax and the Big Four
PwC's head of tax, Kevin Nicholson, comments on the Budget
Entertainment, Media and Communications Tax Newsletter- Volume 17
Taxpayers may continue to accelerate certain AMT credits
Medical device excise tax (updated March 28, 2013)
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PwC's head of tax, Kevin Nicholson, comments on the Budget
Medical device excise tax (updated March 28, 2013)
Global FS Tax Newsflash- Impact of EU Financial Transaction Tax on the asset management industry
Global Tax Compliance
PwC's quarterly tax accounting webcast - Q1 2013 – April 4, 2013
FASB issues exposure draft proposing netting of unrecognized tax benefits when a net operating loss carryforward or tax credit carryforward exists
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South African Institute of Chartered Accountants (SAICA) - Sudáfrica – Noticias
Value-Added Tax levied on membership fees of employees paid by employers should be amended
PwC TaxTalk - War on debt podcast
China tax - Chinese SAT publicised first official reply on offshore indirect equity transfer
Technology - China tax incentives for advanced technology service industries extended to 2018
Asia Pacific Tax Note
Private Wealth Services - European Tax Newsletter (June 2013)
Flash News- Luxembourg – Extension of the double tax treaty network
Flash News- Luxembourg tax authorities relax rules governing the special tax regime or inbound employees
Assessing tax- 2013 tax rate benchmarking study for industrial products and automotive sectors
Top 10 mobility issues for Tax Directors to think about
Final regulations on deemed asset sale elections offer taxpayers more flexibility
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The CPA Journal - Estados Unidos de América – Artículos
Website of the Month- MSN Money Tax Center
CPA Calls for Changes in Tax Law to Encourage Innovation in the SME Sector
Website of the Month- MSN Money Tax Center
Strategies for Reducing the AlternativeMinimum Tax Liability- Considering the AMT’s Design and the Effect of State Taxes
Implications of the 2013 ‘Fiscal Cliff’ Deal- ATRA Raises Taxes on Investment Income
Criminal Liability of CPAs in Federal Securities Fraud and Tax Fraud Cases- Knowledge, Willful Blindness, and Unawareness
Website of the Month- Thomson Reuters Tax & Accounting
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World Bank - Internacional - Noticias y publicaciones
Social spending, taxes and income redistribution in Uruguay
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United Nations (UN) - Internacional – Noticias
CEPAL convoca a debate sobre reformas tributarias en la región
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DOCUMENTOS NACIONALES
– Actualidad - Colombia – noticias
¿A qué se expone el revisor fiscal que no firme con salvedades las declaraciones tributarias-
¿Información contable base de información fiscal- – Gabriel Vásquez Tristancho
Ganaderos obligados a llevar contabilidad, estar en el régimen común del IVA y expedir factura de venta
Enlace a [La Norma] Formato 1732 antes del Formulario 110
Enlace a [La Cita] La DIAN y su conexión con las NIIF
Enlace a Formato 1732, herramienta de análisis para la DIAN sobre impactos de las NIIF (IFRS)
¿Información contable base de información fiscal- – Gabriel Vásquez Tristancho
Enlace a Reforma Tributaria- La contabilidad fiscal se tendrá que seguir llevando durante los primeros 4 años de vigencia de las NIIF
Enlace a “Hay pocos contadores financieros y muchos tributaristas de coctel”
Enlace a Al momento de implementar NIIF, información tributaria será ilegible
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Autoridades Públicas - Colombia – Legislación
DECRETO 803 DEL 24 DE ABRIL DE 2013 Por el cual se reglamenta parcialmente la Ley 1607 de 2012. Relativo al impuesto sobre las ventas y la creación del impuesto nacional al consumo, precisión para su correcta aplicación.
DECRETO 702 DEL 12 DE ABRIL DE 2013 Por el cual se reglamentan parcialmente los artículos 375, 376, 381 parágrafo 2°,382,580-1 Y 800 del Estatuto Tributario.
DECRETO 699 DEL 12 DE ABRIL DE 2013 Por el cual se reglamentan los artículos 147, 148 Y 149 de la Ley 1607 de 2012.
DECRETO 652 DEL 05 DE ABRIL DE 2013 Por el cual se establecen los porcentajes de componente inflacionario no constitutivo de renta, ganancia ocasional, costo o gasto y el rendimiento mínimo anual de préstamos entre las sociedades y socios.
DECRETO 601 DEL 01 DE ABRIL DE 2013 Por el cual se deroga el Decreto 1299 de 2006, con sus modificaciones, adiciones y se dictan otras disposiciones
DECRETO 568 DEL 21 DE MARZO DE 2013 Por el cual se reglamenta parcialmente la Ley 1607 de 2012
DECRETO 186 DEL 12 DE FEBRERO DE 2013 Por el cual se reglamenta el procedimiento para la aplicación del artículo 10 del "Convenio entre el Reino de España y la República de Colombia para evitar la doble imposición y prevenir la evasión fiscal en materia de impuestos sobre la renta y sobre el patrimonio", y su Protocolo, firmado en Bogotá D. C., el 31 de marzo de 2005, y se reglamenta el procedimiento para la aplicación del artículo 10 del "Convenio entre la República de Chile y la República de Colombia para evitar la doble imposición y para prevenir la evasión fiscal en relación al impuesto a la renta y al patrimonio" y su Protocolo, firmado en Bogotá D. C., el 19 de abril de 2007.
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Congreso de la República - Colombia - Legislación, proyectos de ley, noticias
A sanción presidencial exoneración tributaria para la chatarrización de vehículos
Proyecto de Ley 285 de 2013 Cámara por la cual se expiden normas para la armonización del cobro del impuesto predial y el catastro, entre otras disposiciones.
Informe de Ponencia Para Primer debate al Proyecto de Ley 229 de 2012 Cámara, 38 de 2012 Senado por medio de la cual se aprueba el Acuerdo entre el Gobierno de la República de Colombia y la República de la India para evitar la doble imposición y para prevenir la evasión fiscal en relación con el Impuesto sobre la Renta y su protocolo, suscritos en Nueva Delhi, el 13 de mayo de 2011.
ACIERTOS Y DESACIERTOS DE LA REFORMA TRIBUTARIA
REPARCHEO TRIBUTARIO EN LUGAR DE REFORMA ESTRUCTURAL
Tres iniciativas esenciales para el sector económico del país, ya son leyes de la República
Por Ley, reglamentarán normas para seguridad en las playas del país
Sancionada nueva Ley Marco Aduanero que mejorará competitividad del país
"Por lo menos 12 millones de predios se podrán legalizar con la ley país de propietarios"
"Declarar patrimonio cultural el Festival de cine de Cartagena, fortalecerá la producción fílmica"
San Andrés- Vitrina mundial de la confección colombiana
También habrá veedurías para los recursos del Sistema General de Salud
Consejo Nacional de Paz sería modificado para dar participación a más sectores sociales
Más de 9.700 predios donde funcionan instituciones educativas serían legalizados
Ley 1611 por medio de la cual se aprueba el "Acuerdo de reconocimiento mutuo de títulos y grados académicos de educación superior universitaria entre el Gobierno de la República de Colombia y el Gobierno del Reino de España", suscrito en Mar del Plata, Argentina, el 4 de diciembre de 2010
Ley 1609 por la cual se dictan normas generales a las cuales debe sujetarse el Gobierno para modificar los aranceles, tarifas y demás disposiciones concernientes al Régimen de Aduanas
LEY 1607 DEL 26 DE DICIEMBRE DE 2012 POR LA CUAL SE EXPIDEN NORMAS EN MATERIA TRIBUTARIA Y SE DICTAN OTRAS DISPOSICIONES
LEY 1606 DEL 21 DE DICIEMBRE DE 2012 POR LA CUAL SE DECRETA EL PRESUPUESTO DEL SISTEMA GENERAL DE REGALÍAS PARA EL BIENIO DEL 1° DE ENERO DE 2013 AL 31 DE DICIEMBRE DE 2014.
LEY 1593 DEL 10 DE DICIEMBRE DE 2012 POR EL CUAL SE DECRETA EL PRESUPUESTO DE RENTA Y RECURSOS DE CAPITAL Y LEY DE APROPIACIONES PARA LA VIGENCIA FISCAL DEL 1° DE ENERO AL 31 DE DICIEMBRE DE 2013
Texto Aprobado en Comisión del Proyecto de ley 103 de 2012 Senado TEXTO DEFINITIVO (Aprobado en la Comisión Séptima Constitucional Permanente del honorable Senado de la República, en sesión ordinaria de fecha diciembre 5 de 2012, según Acta número 21, Legislatura 2012-2013) AL PROYECTO DE LEY NÚMERO 103 DE 2012 SENADO por la cual se incentiva la generación de empleo, modificando el artículo 11 de la Ley 1429 de 2010.
Texto Aprobado en Sesión Plenaria al Proyecto de Ley 65 de 2012 Senado TEXTO definitivo APROBADO AL PROYECTO DE LEY NÚMERO 65 DE 2012 SENADO, ACUMULADO CON EL PROYECTO DE LEY NÚMERO 31 DE 2012 SENADO Aprobado en sesión plenaria el día 4 de diciembre de 2012 por medio de la cual se regula el derecho fundamental de petición y se sustituye un título del Código de Procedimiento Administrativo y de lo Contencioso Administrativo.
Informe de Ponencia Segundo Debate Proyecto de Ley 81 de 2012 Senado por la cual se dictan normas para suprimir y prohibir la contratación laboral, mediante Cooperativas de Trabajo Asociado y demás formas de tercerización laboral.
Concepto Jurídico del Ministerio de Salud y Protección Social al P.L. 174 de 2012 Cámara, 143 de 2011 Senado CONCEPTO JURÍDICO DEL MINISTERIO DE SALUD Y PROTECCIÓN SOCIAL AL PROYECTO DE LEY NÚMERO 174 DE 2012 CÁMARA, 143 DE 2011 SENADO por la cual se establecen reglas especiales para disolver sociedades, se crea un trámite breve de liquidación y se establecen otras disposiciones.
Informe de Ponencia Segundo Debate Proyecto de Ley 143 de 2012 Cámara, 200 de 2012 Senado por la cual se promueve el acceso al crédito y se dictan normas sobre garantías mobiliarias.
Informe de Ponencia Segundo Debate Proyecto de Ley 184 de 2012 Cámara por medio de la cual se modifica el contrato de aprendizaje y se dictan otras disposiciones.
PRESENTARÁN PROYECTO DE LEY PARA EVITAR COBROS ABUSIVOS DEL IMPUESTO PREDIAL
Informe de Ponencia Segundo Debate Proyecto de Ley 262 de 2012 Senado, 006 de 2011 Cámara por medio de la cual se establece una exoneración tributaria sobre el impuesto de vehículos automotores y se dictan otras disposiciones.
Informe de Ponencia Para Primer debate al Proyecto de Ley 215 de 2012 Cámara, 34 de 2012 Senado por medio de la cual se aprueba el Convenio entre la República de Corea y la República de Colombia para evitar la doble imposición y para prevenir la evasión fiscal con relación al impuesto sobre la renta y su Protocolo suscritos en Bogotá, D.C., el 27 de julio de 2010.
Proyecto de Ley 275 de 2013 Cámara por medio de la cual se modifica la Ley 25 de 1921, y se dictan otras disposiciones.
A sanción presidencial exoneración tributaria para la chatarrización de vehículos
Proyecto de Ley 285 de 2013 Cámara por la cual se expiden normas para la armonización del cobro del impuesto predial y el catastro, entre otras disposiciones.
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Comunidad Contable - Colombia - Noticias
10 aspectos claves de la reforma tributaria para contadores públicos
Integración de las NIIF con la normatividad tributaria
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Dirección de Impuestos y Aduanas Nacionales (DIAN) - Colombia – Noticias
Proyecto de decreto Por el cual se reglamenta la devolución del Impuesto sobre las ventas a los turistas extranjeros no residentes en Colombia por la compra de bienes en el territorio nacional
Impuesto al consumo
Formularios 300 y 310
Decreto 0568 2013- Impuesto a la gasolina y acpm
48 Hoy comienza a regir tabla de retención mínima
Lo que debe saber de Relevancia Tributaria
Información importante para declarantes del impuesto de renta
Resolución 010269 por la cual se establecen nuevos Grandes Contribuyentes y se excluyen algunas sociedades y/o entidades de esta calificación
Por la cual se dictan normas generales a las cuales debe sujetarse el gobierno para modificar los aranceles, tarifas y demás disposiciones concernientes al régimen de aduanas
DECRETO
Por el cual se reglamenta parcialmente el Estatuto Tributario
DECRETO
Por el cual se modifica el Decreto 2766 de 2012
RESOLUCIÓN
Por la cual se reglamentan algunas disposiciones del Decreto 2261 de 2012 y se modifica la Resolución 7408 de 2010
RESOLUCIÓN
Por la cual se modifica el horario de trabajo de la Dirección Seccional de Impuestos y Aduanas de Sincelejo
RESOLUCIÓN
Por la cual se prescriben y habilitan los formularios y formatos para el cumplimiento de la sobligaciones tributarias, aduaneras y cambiarias correspondientes al año 2013 y se fijan los precios de venta al público
RESOLUCIÓN
Por la cual se adiciona la Resolución 4240 de 2000 y se dictan otras disposiciones
Proyecto de Resolución que señala el procedimiento para administrar el cupo anual establecido en el Acuerdo parcial entre Colombia y Venezuela
Proyecto de Decreto plazos para la presentación de las declaraciones tributarias para el año 2013
1 Responsables del impuesto al consumo deberán utilizar facturación autorizada por la DIAN
Decreto 2714 de 2012, reglamenta los articulos 70 y 73 del Estatuto Tributario
3 DIAN destruye 40 toneladas de contrabando
Resolución 000001 del 4 de enero de 2013
Impuesto al consumo
Proyecto de Decreto que reglamenta el tema Retención en la fuente para empleados por concepto de ingresos laborales en el Estatuto Tributario
Decreto 099 del 25 de enero de 2013 Por el cual se reglamenta parcialmente el Estatuto Tributario
Proyecto de resolución por la cual se prescribe el formato para expedir el CP
Proyecto de resolución que establece la forma, contenido y términos para CP
Proyecto circular por el cual se señala el procedimiento para el cálculo de los intereses moratorios
Proyecto de decreto que reglamenta parcialmente el artículo 850-1 del Estatuto Tributario
o compensación del impuesto sobre las ventas en materiales de construcción utilizados en vivienda de interés social
Proyecto de decreto que reglamenta el artículo 29 de la Ley 344 de 1996
23. La Dian frena ingreso ilegal de 260 mil dólares
Decreto 0187 Febrero 12 de 2013- Por el cual se modifica y adiciiona el Decreto 2634 de 2012
Rut actualizado en línea es válido para efectos legales
19. Nueva oportunidad para que morosos se pongan al día
Proyecto de decreto por el cual se reglamentan los artículos 147, 148 y 149 de la Ley 1607 de 2012
Proyecto de decreto por el cual se reglamenta parcialmente la Ley 1607 de 2012
DECRETO
Por el cual se modifica el artículo 23-1 del decreto 2634 de 2012, adicionado por el Decreto 0187 de 2013
DECRETO
Por el cual se reglamenta parcialmente la Ley 1607 de 2012
DECRETO
Por el cual se reglamenta parcialmente la Ley 1607 de 2012
RESOLUCIÓN
Por la cual se adiciona un Parágrafo al artículo 2 de la Resolución 139 de 2012
RESOLUCIÓN
Por la cual se modifica la jornada laboral ordinaria y el horario de atención al público, en la Dirección Seccional de Impuestos de Tuluá
RESOLUCIÓN
Por la cual se prescribe el formulario para la presentación de la Declaración de Renta y Complementarios o de Ingresos y Patrimonio por el año gravable 2012, por parte de las personas jurídicas y asimiladas y personas naturales y asimiladas, obligadas a llevar contabilidad, y se señala el formato para el suministro de la información con relevancia tributaria
Proyecto Decreto CREE de 2013- Por medio del cual se reglamenta parcialmente la Ley 1607 de 2012
Proyecto de decreto Por el cual se reglamenta la devolución del Impuesto sobre las ventas a los turistas extranjeros no residentes en Colombia por la compra de bienes en el territorio nacional
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Federación Nacional de Comerciantes FENALCO - Colombia – Noticias
MinHacienda reglamenta impuesto nacional al consumo en bares y restaurantes
MinHacienda publica proyecto de decreto reglamentario de la reforma tributaria con relación al RUT
MinComercio publica proyecto de decreto por el cual se modifica el régimen de zonas francas
Comunicado de la DIAN sobre falsas sanciones económicas
Texto conciliado de la Reforma Tributaria
Ponencia para ultimo debate de de la Reforma Tributaria
Formulario para declaración del impuesto al consumo
Solicitudes de devolución y compensación del IVA de periodos gravables anteriores no requieren presentar declaración de renta
Nuevo proyecto de decreto reglamentario de la reforma tributaria disponible para comentarios
MinHacienda reglamenta artículos de la reforma tributaria (ley 1607 de 2012)
Nueva demanda de inconstitucionalidad contra la reforma tributaria (ley 1607 de 2012)
DIAN presenta instructivo para la declaración de renta y complementarios de personas jurídicas
Se decretan porcentajes de componente inflacionario no constitutivo de renta, ganancia ocasional, costo o gasto
Efecto Reforma Tributaria- manejo de la economía y política monetaria se traduce en menores costos de endeudamiento para los colombianos
A comentarios proyecto de decreto que regula criterios de exclusión y exención de IVA e impuesto nacional al consumo
Ministerio de Hacienda presenta proyecto de decreto reglamentario del impuesto sobre la renta para la equidad (CREE)
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Instituto Nacional de Contadores Públicos (INCP) - Colombia – Noticias
Costo fiscal del endeudamiento a partir del 2013
Formulario de renta personas jurídicas
¿Información contable base de información fiscal-
Retención en la fuente para empleados, trabajadores por cuenta propia y otros (I)
Ley 1607, una reforma tributaria compleja y con efectos impredecibles
Reforma tributaria- retención trabajadores independientes
Llegó la reforma tributaria
Nuevos derroteros en la devolución de los saldos a favor
Un cierre contable y fiscal 2012 mas los efectos de la reforma tributaria
Empleados y trabajadores por cuenta propia
Contabilidad fiscal para los IVAs descontables
Ganado bovino exento de IVA (II)
DECRETO 444 DEL 14 DE MARZO DE 2013 Por el cual se establecen disposiciones para regular la importación de mercancías usadas clasificada en la subpartida 8905.10.00.00 del Arancel de Aduanas, en el marco del artículo 3° del Decreto 2261 de 2012
Retención mínima- cálculo de la tarifa en el último rango de la tabla
Los imaginarios gastos no deducibles
Tasa de interés simple
Formulario de renta personas jurídicas
¿Información contable base de información fiscal-
TAX TIPS patrimonios de familia
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Ministerio de Hacienda y Crédito Público - Colombia - Noticias y legislación
Boletín No. 0046 Colombia y Estados Unidos negocian Acuerdo de Intercambio de Información Tributaria
Gobierno Nacional supera Meta Fiscal de 2012 y el Sector Público No Financiero alcanza el mayor superávit registrado en los últimos 49 años
“Colombia converge al equilibrio fiscal y macroeconómico”- MinHacienda
Colombia emite títulos TES en pesos a 15 años a la menor tasa de interés de la historia para este plazo
Findeter cuenta con $2,45 billones para financiar proyectos de infraestructura en las regiones en este 2013
Gobierno Nacional anuncia el cumplimiento de metas fiscales 2012 y redención anticipada de deuda por $2.3 billones
Remuneración mínima en Colombia para el año 2013 será de $660 mil pesos, un incremento del 4,02%
"A los empresarios- formalizar a los trabajadores y crear empleo, y a los sectores populares- la reforma es apoyo y alivio a la clase trabajadora"
“Pasó la prueba el concepto de fondo de esta Reforma que es la sustitución de los impuestos al empleo por impuestos a las utilidades”
Crecimiento económico proyectado para el 2012 estará entre el 4% y 4.5%- MinHacienda
Plenarias de Cámara y Senado aprueban Proyecto de Ley de Reforma Tributaria
‘Reforma Tributaria quedó bien y cumplirá objetivo de generar más empleo y equidad’- Presidente Santos
OCAD del Meta aprobó proyectos por $178.659 millones
Decreto 2739 por el cual se establece el auxilio de transporte
Ministerio del Trabajo Decreto 2738 por el cual se fija el salario mínimo legal
Efecto Reforma Tributaria- manejo de la economía y política monetaria se traduce en menores costos de endeudamiento para los colombianos
Boletín No. 0046 Colombia y Estados Unidos negocian Acuerdo de Intercambio de Información Tributaria
Comunicado No. 0031 Gobierno Nacional supera Meta Fiscal de 2012 y el Sector Público No Financiero alcanza el mayor superávit registrado en los últimos 49 años
Comunicado No. 0030 Exitosa Colocación de $600 mil millones en Títulos TES .
Boletín No. 0042 Plan de Impulso a la Productividad y el Empleo no afectará metas fiscales.
Colombia y Estados Unidos negocian Acuerdo de Intercambio de Información Tributaria.
Gobierno Nacional supera Meta Fiscal de 2012 y el Sector Público No Financiero alcanza el mayor superávit registrado en los últimos 49 años
Exitosa Colocación de $600 mil millones en Títulos TES
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Ministerio de Comercio, Industria y Turismo - Colombia - Noticias
Alivio tributario para exportadores de servicios
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Presidencia de la República - Colombia - Noticias
Gobierno reglamentó beneficio de deducción de la renta para empleadores que ocupen a trabajadoras mujeres víctimas de la violencia
Con la Reforma Tributaria se crearán más empleos formales
Reforma Tributaria no gravará los almuerzos económicos, los populares ‘corrientazos’
DECRETO 2763 DEL 28 DE DICIEMBRE DE 2012 Por medio del cual se reglamenta parcialmente la ley 1607 de 2012
DECRETO 2729 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamenta el parágrafo 10 del artículo 61 de la Ley 388 de 1997 relativo al anuncio de programas, proyectos u obras de utilidad pública o interés social"
DECRETO 2714 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamentan los artículos 70 y 73 del Estatuto Tributario
DECRETO 2713 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamenta el artículo 69 de la Ley 1151 de 2007, el artículo 101 de la Ley 1450 de 2011, en relación con el Fondo de Estabilización de Precios de los Combustibles, FEPC y se dictan otras disposiciones
DECRETO 2677 DEL 21 DE DICIEMBRE DE 2012 Por el cual se reglamentan algunas disposiciones del Código General del Proceso sobre los procedimientos de insolvencia de la persona natural no comerciante y se dictan otras disposiciones
DECRETO 2669 DEL 21 DE DICIEMBRE DE 2012 Por el cual se reglamenta la actividad de factoring que realizan las sociedades comerciales, se reglamenta el artículo 8º de la Ley 1231 de 2008, se modifica el artículo 5° del Decreto 4350 del 2006 y se dictan otras disposiciones
DECRETO 2642 DEL 17 DE DICIEMBRE DE 2012 Por el cual se reglamenta transitoriamente la Ley 1530 de 2012
DECRETO 2641 DEL 17 DE DICIEMBRE DE 2012 Por el cual se reglamentan los artículos 73 y 76 de la Ley 1474 de 2011
DECRETO 2637 DEL 17 DE DICIEMBRE DE 2012 "Por el cual se reglamenta el artículo 112 de la Ley 1450 de 2011
DECRETO 2636 DEL 17 DE DICIEMBRE DE 2012 Por el cual se reglamenta el artículo 150 de la Ley 1450 de junio de 2011 y el artículo 2° de la Ley 1547 de 2012, en relación con el incentivo a la permanencia y calidad de la Educación Superior por medio de la condonación de la deuda de los créditos otorgados a través del ICETEX
DECRETO 2634 DEL 17 DE DICIEMBRE DE 2012 Por el cual se fijan los lugares y plazos para la presentación de las declaraciones tributarias y para el pago de los impuestos, anticipos y retenciones en la fuente y se dictan otras disposiciones
DECRETO 2580 DEL 13 DE DICIEMBRE DE 2012 Por el cual se reajustan los valores absolutos del Impuesto sobre Vehículos Automotores de que trata el artículo 145 de la Ley 488 de 1998, para el año gravable 2013
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Secretaría Distrital de Hacienda (Bogotá) - Colombia - Noticias
Secretaría de Hacienda extenderá su servicio a cinco centros comerciales para impuesto de Vehículos
Más de 5 mil contribuyentes de Bogotá reciben formación para el pago de sus impuestos
Departamento Nacional de Planeación Decreto 2783 Por el cual se determinan los porcentajes de incremento de los avalúos catastrales para la vigencia de 2013
Secretaría de Hacienda extenderá su servicio a cinco centros comerciales para impuesto de vehículos
Motos de más de 125 cm3 también pueden ahorrarse 10% de descuento en impuesto de vehículos
Secretaría de Hacienda atiende directamente en las localidades sobre predial
Más de 5 mil contribuyentes de Bogotá reciben formación para el pago de sus impuestos
Las cinco claves del predial para 2013
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[pic]
ADVERTENCIA: Muchas de las direcciones electrónicas incrustradas en o asociadas con los títulos de esta sección SOLO harán conexiones exitosas si el respectivo computador es reconocido por los sistemas de seguridad que gestionan al acceso a las publicaciones. En varios casos la referencia muestra únicamente una reseña o un artículo corto.
Accounting, Auditing & Accountability Journal
Volumen 26 Número 6
Volumen 26 Número 5
Volumen 26 Número 4
Volumen 26 Número 3
Volumen 26 Número 2
Volumen 26 Número 1
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ACCOUNTING & TAX
LA RELEVANCIA DE LOS GASTOS DE I+D. ESTUDIO EMPÍRICO EN EL SECTOR DEL AUTOMÓVIL/THE VALUE-RELEVANCE OF THE R&D EXPENDITURES. AN EMPIRICAL STUDY ON THE AUTOMOTIVE INDUSTRY
VARIABLES Y MODELOS PARA LA IDENTIFICACIÓN Y PREDICCIÓN DEL FRACASO EMPRESARIAL: REVISIÓN DE LA INVESTIGACIÓN EMPÍRICA RECIENTE*/VARIABLES AND MODELS FOR THE IDENTIFICATION AND PREDICTION OF BUSINESS FAILURE: REVISION OF RECENT EMPIRICAL RESEARCH ADVANCES
FACTORES EXPLICATIVOS DEL BUEN GOBIERNO EN LA EMPRESA ESPAÑOLA*/EXPLANATORY FACTORS OF GOOD GOVERNANCE IN SPANISH LISTED FIRMS
JOINING THE UN GLOBAL COMPACT IN SPAIN: AN INSTITUTIONAL APPROACH/LA ADHESIÓN AL PACTO MUNDIAL EN ESPAÑA: UN ENFOQUE INSTITUCIONAL
Os Saberes dos Professores-Referéncia no Ensino de Contabilidade*/The Knowledge of Model Professors in Teaching Accounting
VARIABLES Y MODELOS PARA LA IDENTIFICACIÓN Y PREDICCIÓN DEL FRACASO EMPRESARIAL: REVISIÓN DE LA INVESTIGACIÓN EMPÍRICA RECIENTE*/VARIABLES AND MODELS FOR THE IDENTIFICATION AND PREDICTION OF BUSINESS FAILURE: REVISION OF RECENT EMPIRICAL RESEARCH ADVANCES
DIVULGACIÓN DE INFORMACIÓN SOBRE CORRUPCIÓN: EMPRESAS DEL IBEX 35*/CORRUPTION REPORTING DISCLOSURE: IBEX 35 COMPANIES
WE WERE THE FIRST TO SUPPORT A MAJOR IS INNOVATION". RESEARCH INTO THE MOTIVATIONS OF SPANISH PIONEERS IN XBRL/"FUIMOS LOS PRIMEROS EN APOSTAR POR UNA DE LAS PRINCIPALES INNOVACIONES EN SISTEMAS DE INFORMACIÓN". INVESTIGACIÓN DE LAS MOTIVACIONES DE LOS PIONEROS ESPAÑOLES EN XBRL
A COMPARATIVE STUDY OF DIFFICULTIES IN ACCOUNTING PREPARATION AND JUDGEMENT IN AGRICULTURE USING FAIR VALUE AND HISTORICAL COST FOR BIOLOGICAL ASSETS VALUATION*/ESTUDIO COMPARATIVO DE LAS DIFICULTADES PARA LA REALIZACIÓN DE LA CONTABILIDAD Y LA INTERPRETACIÓN DE LA INFORMACIÓN EN LA AGRICULTURA APLICANDO COSTE HISTÓRICO Y VALOR RAZONABLE EN LA VALORACIÓN DE LOS ACTIVOS BIOLÓGICOS
GOBIERNO CORPORATIVO Y RENDICIÓN DE CUENTAS: ¿EXISTE ALGÚN EFECTO SOBRE LA PERFORMANCE EMPRESARIAL?*/CORPORATE GOVERNANCE AND ACCOUNTABILITY: ANY EFFECT ON BUSINESS PERFORMANCE?
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ASOCIACIÓN COLOMBIANA PARA EL AVANCE DE LA CIENCIA.
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COLCIENCIAS
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Cuadernos de Contabilidad
Inversiones inmobiliarias: la elección contable valor razonable versus coste en los grupos cotizados españoles
Mercado Integrado Latinoamericano (MILA): análisis de correlación y diversificación de los portafolios de acciones de los tres países miembros en el período 2007-2012
Los servicios de aseguramiento en la pequeña empresa: ¿nivel de seguridad alto o moderado?
Aproximación a los factores que influyen en la divulgación de información sobre RSC en empresas de América Latina
La contabilidad vista como dispositivo de poder: aproximación interpretativa desde la perspectiva foucaultiana
Adscripción de la contabilidad en la estructura general del conocimiento
Corrientes educativas internacionales presentes en programas de contaduría pública
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DIALNET
Invenio: Revista de investigación académica
La Teoría del valor
Las Políticas regionales de México, Brasil y Venezuela con respecto a la integración de América Latina
Algunas consideraciones sobre la utilidad actual de una interpretación whig de la historia del análisis económico
La Volatilidad en mercados financieros y de commodities
Evolución en Argentina de la normativa dictada a través de diversos organismos de regulación y supervisión estatal, Primera parte
Femineidad y masculinidad en la organización del trabajo
¿Ahora o después?: efectos de la presión del tiempo sobre la postergación de las decisiones
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EBSCO
Fundamentos de economía, Marcela Astudillo, Jorge Paniagua (colaborador),
Instituto de Investigaciones Económicas-unam, probooks
Ocho lecciones de y para América Latina*
La adopción del e-Gobierno en entornos voluntarios
Cayetano Medina Molinaa,∗, Ramón Rufin Morenob y Manuel Rey Morenoc
La competencia lingüística en el Espacio Europeo de Educación Superior desde la
perspectiva del docente. El caso espa˜nol en el contexto europeo
The Role of Reputable Auditors and Underwriters in the Design of Bond Contracts
The Effect of Client Importance and Auditor Tenure on Accounting Conservatism: Evidence from Chinese Companies
Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach
Do Former Audit Firm Partners on Audit Committees Procure Greater Nonaudit Services from the Auditor?
Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions
Financial Statement Disaggregation Decisions and Auditors’ Tolerance for isstatement
EFECTO DEL CONOCIMIENTO CULTURAL EN LA PERCEPCIÓN DE LOS AUDITORES: CONTROLES INTERNOS Y FRAUDE
Decentralized Deterrence, with an Application to Labor Tax Auditing
Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing
Is Enough?
The Contagion Effect of Low-Quality
Limiting Liability? – Risk and Ambiguity Attitudes Under Real Losses
Investor Skepticism and Creative Accounting: The Case of a French SME Listed on Alternext
How Much Does IFRS Cost? IFRS Adoption and Audit Fees
Arranger Certification in Project Finance
A ROBUST UNSUPERVISED METHOD FOR FRAUD RATE ESTIMATION
ORGANIZATIONAL STRUCTURE, BOARD COMPOSITION, AND RISK TAKING IN THE U.S. PROPERTY CASUALTY INSURANCE INDUSTRY
Arranger Certification in Project F
LAGGED EFFECTS OF TRAINING ON FINANCIAL PERFORMANCE: EVIDENCE FROM LONGITUDINAL
The Effectiveness of SOX Regulation: An Interview Study of Corporate Directors
ENVIRONMENTAL PERFORMANCE AND RESPONSIBLE CORPORATE GOVERNANCE: AN EMPIRICAL NOTE
MANAGERIAL INCENTIVES FOR EARNINGS MANAGEMENT AMONG LISTED FIRMS: EVIDENCE FROM FIJI
FISCAL ILLUSION FROM PROPERTY REASSESSMENT? AN EMPIRICAL TEST OF THE RESIDUAL
A ROBUST UNSUPERVISED METHOD FOR FRAUD RATE ESTIMATION
FISCAL ILLUSION FROM PROPERTY REASSESSMENT? AN EMPIRICAL TEST OF THE RESIDUAL
Annotated Listing of New Books
Was European Integration Nice while It Lasted?
Targeting with Agents
Preferences for Truthfulness:
Heterogeneity among and within Individuals†
QUALITY OF GOVERNANCE AND THE MARKET VALUE OF CASH: EVIDENCE FROM SPAIN
CORPORATE GOVERNANCE AND INFORMATION CONTENT OF STOCK TRADES: EVIDENCE FROM S&P 100 COMPANIES
The Impact of CFO Gender on Bank Loan Contracting
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EBSCO HOST
ANNUITIES, A REVIEW AND ANALYSIS
DEVELOPING A GREY ACTIVITY BASED COSTING (G-ABC) METHOD TO CAPTURE THE INHERENT UNCERTAINTY IN IDENTIFYING COST DRIVERS' CONSUMPTION RATES
CAPITAL STRUCTURE CHOICES AND SURVIVAL IN A DEREGULATED ENVIRONMENT
OWNERSHIP AND CONTROL RIGHTS' ALLOCATIONS AND INCOMPLETE CONTRACTS: EMPIRICAL ANALYSIS OF DRUG DEVELOPMENT PARTNERSHIPS
DO ANALYSTS REMOVE EARNINGS MANAGEMENT WHEN FORECASTING EARNINGS?
RECONCILING COST CALCULATIONS AND MANAGEMENT CONTROL TOOLS IN MUNICIPAL SERVICES: AN EMPIRICAL STUDY
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EBRARY
Flawed Advice and the Management Trap : How Managers Can Know When They're Getting Good Advice and When They're Not
Nonprofit Consulting : What Nonprofits and Consultants Need to Know
Why Should the Boss Listen to You? : The Seven Disciplines of the Trusted Strategic Advisor
Million Dollar Consulting Proposals : How to Write a Proposal That Is Accepted Every Time
Business Consulting : A Guide to How It Works and How to Make It Work
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PROQUEST.
NOTICIAS FINANCIERAS
EE.UU. investiga a IBM por corrupcion en la Argentina: [Source: NoticiasFinancieras
Los mayores errores financieros en Excel
Informe de Lanata: el escandalo Farina-Baez y #LaRutaDelDineroK
CMPC encuentra irregularidades en su firma en el país
CMPC descubre irregularidades contables en negocio de papel tissue en Colombia
Acme Packet anuncia los resultados del cuarto trimestre de 2012
Dilema fiscal de EU: ?Crisis o reforma?
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Academy of Accounting and Financial Studies Journal
RECONCILING COST CALCULATIONS AND MANAGEMENT CONTROL TOOLS IN MUNICIPAL SERVICES: AN EMPIRICAL STUDY. Avelé, D. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 109-125. Retrieved from
DEVELOPING A GREY ACTIVITY BASED COSTING (G-ABC) METHOD TO CAPTURE THE INHERENT UNCERTAINTY IN IDENTIFYING COST DRIVERS' CONSUMPTION RATES. Raeesi, R., & Amini, A. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 41-56. Retrieved from
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Accounting, Auditing & Accountability Journal
THE PRACTICE TURN IN ENVIRONMENTAL REPORTING. Lodhia, S., & Jacobs, K. (2013). Accounting, Auditing & Accountability Journal, 26(4), 595-615. doi:
POWER AND PERFORMANCE. Yang, C., & Modell, S. (2013). Accounting, Auditing & Accountability Journal, 26(1), 101-132. doi:
ACCOUNTING AMBIGUITY AND STRUCTURAL CHANGE. Englund, H., Gerdin, J., & Abrahamsson, G. (2013). Accounting, Auditing & Accountability Journal, 26(3), 423-448. doi:
ACCOUNTING AS A HUMAN RIGHT: THE CASE OF WATER INFORMATION. Hazelton, J. (2013). Accounting, Auditing & Accountability Journal, 26(2), 267-311. doi:
TECHNOLOGY, CHANGE, AND MANAGEMENT CONTROL: A TEMPORAL PERSPECTIVE. Beaubien, L. (2013). Accounting, Auditing & Accountability Journal, 26(1), 48-74. doi:
MORAL ACCOUNTING? EMPLOYEE DISCLOSURES FROM A STAKEHOLDER ACCOUNTABILITY PERSPECTIVE Williams, S. J., & Adams, C. A. (2013). Accounting, Auditing & Accountability Journal,26(3), 449-495. doi:
BUSINESS RESEARCH IN VIRTUAL WORLDS: POSSIBILITIES AND PRACTICALITIES. MacKenzie, K., Buckby, S., & Irvine, H. (2013). Accounting, Auditing & Accountability Journal, 26(3), 352-373. doi:
RETHINKING THE SACRED AND SECULAR DIVIDE.Bigoni, M., Enrico, D. G., & Funnell, W. (2013). Accounting, Auditing & Accountability Journal, 26(4), 567-594. doi:
DESCRIPTIVE, INSTRUMENTAL AND STRATEGIC APPROACHES TO CORPORATE SOCIAL RESPONSIBILITY. Boesso, G., Kumar, K., & Michelon, G. (2013). Accounting, Auditing & Accountability Journal, 26(3), 399-422. doi:
CONSTRUCTING A RESEARCH NETWORK: ACCOUNTING KNOWLEDGE IN PRODUCTION. Joannidès, V., & Berland, N. (2013). Accounting, Auditing & Accountability Journal, 26(4), 512-538. doi:
EXECUTIVE HUBRIS: THE CASE OF A BANK CEO. Brennan, N. M., & Conroy, J. P. (2013). Accounting, Auditing & Accountability Journal, 26(2), 172-195. doi:
FREEDOM AND RESPONSIBILITY FOR FRENCH UNIVERSITIES: FROM GLOBAL STEERING TO LOCAL MANAGEMENT.Boitier, M., & Rivière, A. (2013). Accounting, Auditing & Accountability Journal, 26(4), 616-649. doi:
PERCEPTIONS OF SHARE PRICE: LONG-TERM OR SHORT-TERM ORIENTED? Chakhovich, T. (2013). Accounting, Auditing & Accountability Journal, 26(1), 133-155. doi:
ACCOUNTABILITY AND GIVING ACCOUNTS.Hardy, L., & Ballis, H. (2013). Accounting, Auditing & Accountability Journal, 26(4), 539-566. doi:
Australasian Accounting Business & Finance Journal
ACCOUNTING FOR HERITAGE, CULTURAL AND COMMUNITY ASSETS - ALTERNATIVE METRICS FROM A NEW ZEALAND MAORI EDUCATIONAL INSTITUTION. Wild, S. (2013). Australasian Accounting Business & Finance Journal, 7(1), 1-22. Retrieved from
FRAUD RISK FACTORS AND AUDIT PROGRAMME MODIFICATIONS: EVIDENCE FROM JORDAN. Abdullatif, M. (2013). Australasian Accounting Business & Finance Journal, 7(1), 59-77. Retrieved from
DIVERSITY IN RISK COMMUNICATION. Probohudono, A. N., Tower, G., & Rusmin. (2013). Australasian Accounting Business & Finance Journal, 7(1), 43-58. Retrieved from
TECHNICAL EFFICIENCY OF THAI MANUFACTURING SMES: A STOCHASTIC FRONTIER ANALYSIS. Charoenrat, T., & Harvie, C. (2013). Australasian Accounting Business & Finance Journal, 7(1), 99-121. Retrieved from
COMPANY RISK-RELATED DISCLOSURES IN A CODE LAW COUNTRY: A SYNOPSIS. Oliveira, J., Rodrigues, L., & Craig, R. (2013). Australasian Accounting Business & Finance Journal, 7(1), 123-130. Retrieved from
BELIEF AND INVESTING: PREFERENCES AND ATTITUDES OF THE FAITHFUL.Brimble, M., Vyvyan, V., & Ng, C. (2013). Australasian Accounting Business & Finance Journal, 7(1), 23-41. Retrieved from
A COMPARISON OF QUALITATIVE AND QUANTITATIVE METHODS OF DETECTING EARNINGS MANAGEMENT: EVIDENCE FROM TWO FIJIAN PRIVATE AND TWO FIJIAN STATE-OWNED ENTITIES. Naidu, D., & Patel, A. (2013). Australasian Accounting Business & Finance Journal, 7(1), 79-98. Retrieved from
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Accounting History
ISLAMIC BANKING IN PAKISTAN: A HISTORY OF EMERGENT ACCOUNTABILITY AND REGULATION. Rammal, H. G., & Parker, L. D. (2013). Accounting History, 18(1), 5-29. Retrieved from
REFLECTIONS ON THE ORIGINS OF MODERN ACCOUNTING. Lee, T. A. (2013). Accounting History, 18(2), 141-161. doi:
AN INSTITUTIONAL PERSPECTIVE ON THE DEVELOPMENT OF CANADA'S FIRST PUBLIC ACCOUNTS.Baker, R., & Rennie, M. D. (2013). Accounting History, 18(1), 31-50. Retrieved from
THE AMERICAN INSTITUTE OF ACCOUNTANTS AND THE PROFESSIONALIZATION OF AUDITING: THE CAMPAIGN TO END TEMPORARY AUDIT STAFF AND PROMOTE THE NATURAL BUSINESS YEAR, 1923-1960. Doron, M. E. (2013). Accounting History, 18(2), 257-269. doi:
ACCOUNTING FOR ETERNAL GLORY: FINANCIAL STATEMENTS ON TEMPLE STELAE IN NINETEENTH-CENTURY SOUTH CHINA. Wissler, T. E. (2013). Accounting History, 18(2), 229-255. doi:
CONTEMPORARY EVOLUTIONS IN COSTING METHODS: UNDERSTANDING THESE TRENDS THROUGH THE USE OF EQUIVALENCE METHODS IN FRANCE. Levant, Y., & Zimnovitch, H. (2013). Accounting History, 18(1), 51-75. Retrieved from
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Accounting Horizons
A FRAMEWORK FOR RESEARCH ON CORPORATE ACCOUNTABILITY REPORTING.Ramanna, K. (2013). Accounting Horizons, 27(2), 409-432.
AUDIT PARTNER PERCEPTIONS OF POST-AUDIT REVIEW MECHANISMS: AN EXAMINATION OF INTERNAL QUALITY REVIEWS AND PCAOB INSPECTIONS. Houston, R. W., & Stefaniak, C. M. (2013). Accounting Horizons, 27(1), 23-49.
CHALLENGES AND OPPORTUNITIES IN CROSS-COUNTRY ACCOUNTING RESEARCH. Gordon, E. A., Greiner, A., Kohlbeck, M. J., Lin, S., & Skaife, H. (2013). Accounting Horizons, 27(1), 141-154.
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Asian Review of Accounting
ACCOUNTING IN A DEVELOPING TRANSITIONAL ECONOMY: THE CASE OF VIETNAM. Doan Ngoc, P. A., & Nguyen, D. (2013). Asian Review of Accounting, 21(1), 74-95. doi:
EARNINGS QUALITY AND THE ADOPTION OF IFRS-BASED ACCOUNTING STANDARDS. Wan Adibah, W. I., Kamarudin, K. A., Tony, v. Z., & Dunstan, K. (2013). Asian Review of Accounting, 21(1), 53-73. doi:
PRATICAS DE ORCAMENTO DE CAPITAL: UM ESTUDO EM EMPRESAS HOTELEIRAS DE FLORIANOPOLIS (SC). de Souza, P., & Rogério João Lunkes. (2013). Revista Universo Contabil, 9(1), 28. Retrieved from
GERENCIAMENTO DA APRESENTAÇÃO: UMA ANALISE DA UTILIZAÇÃO DE GRAFICOS NOS RELATORIOS DA ADMINISTRAÇÃO. Marina Dutra, d. N., Fernanda, F. R., Melo Albuquerque, P. H., & César, A. T. (2013). Revista Universo Contabil, 9(1), 46. Retrieved from
RISCO REGULATORIO E REAÇÃO DO MERCADO: ANALISE DO SETOR DE ENERGIA ELETRICA BRASILEIRO. Marinês Taffarel, Wesley Veira, d. S., & Clemente, A. (2013). Revista Universo Contabil, 9(1), 121. Retrieved from
FATORES DETERMINANTES DE OCORRENCIA DE CUSTOS OCULTOS: ESTUDO EM UMA COOPERATIVA AGROINDUSTRIAL DE ARROZ DO RIO GRANDE DO SUL.Souza, M. A., Alberton, J. R., Luiz Henrique, F. M., & Renato, P. M. (2013). Revista Universo Contabil, 9(1), 6. Retrieved from
Evidencias de disclosure de valor recuperavel de ativos em firmas listadas no mercado acionario brasileiro. Esmael, A. M., Ana Paula Capuano, d. C., Renata, T. T., & Gerlando Augusto Sampaio Franco,de Lima. (2013). Revista Universo Contabil, 9(1), 86. Retrieved from
AVALIAÇÃO E DIVULGAÇÃO DE INDICADORES DE DESEMPENHO DOS MUNICIPIOS PORTUGUESES: O CASO DO DISTRITO DE SETUBAL. Teixeira, A. B., Mata, C., Pardal, P. N., & Teixeira, N. (2013). Revista Universo Contabil, 9(1), 147. Retrieved from
ANALISE DA RELEVANCIA DA INFORMAÇÃO CONTABIL NO BRASIL NUM CONTEXTO DE CONVERGENCIA AS NORMAS INTERNACIONAIS DE CONTABILIDADE. Marcelo Alvaro da, S. M., Márcio André, V. M., & Márcia, R. M. (2013). Revista Universo Contabil, 9(1), 65. Retrieved from
O ENIGMA DOS DIVIDENDOS E O RISCO SISTEMATICO. Heloísa, P. B., & Ricardo, H. I. (2013). Revista Universo Contabil, 9(1), 104. Retrieved from
RELAÇÃO ENTRE A AUDITORIA INTERNA E A AUDITORIA EXTERNA E O IMPACTO NOS HONORARIOS DOS AUDITORES EXTERNOS. Ana Sofia Valente Cunha,e Silva, & Helena, C. I. (2013). Revista Universo Contabil, 9(1), 135. Retrieved from
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Asian Journal of Research in Business Economics and Management
CORPORATE SOCIAL RESPONSIBILITY AND PHILANTHROPY - ESSENTIAL TOOLS FOR BUILDING STRONG BRANDS; A MARKETING PERSPECTIVE. Rao,M V A L N., Babu, S. R., & Babu, M. K. (2013). Asian Journal of Research in Business Economics and Management, 3(6), 108-121. Retrieved from
TOWARD HIGHER STUDIES IN BUSINESS SCHOOLS. Ahmed, R. (2013). Asian Journal of Research in Business Economics and Management, 3(6), 160-176. Retrieved from
DLSU Business & Economics Review
EXPLORING INTEGRITY, LEADERSHIP AND VALUE MAXIMIZATION IN MICROFINANCE. Peréz, J. A. (2013). DLSU Business & Economics Review 23.1, pp. 43-52. []=6400&path[]=6615
CONSUMPTION PATTERN OF POOR HOUSEHOLDS IN METRO MANILA – A MICROECONOMETRIC EVALUATION. Rufino, C.(2013). DLSU Business & Economics Review 23.1, pp. 10-24. []=6398&path[]=6613
A CUT FROM ABOVE: THE IMPACT OF LOYALTY PROGRAM STATUS ON MEMBER’S BEHAVIOR. Espiritu-de Mesa, F. (2013). DLSU Business & Economics Review 23.1, pp. 1-9. []=6397&path[]=6612
RISK INFORMATION IMPACT ON INVESTMENT DECISIONS: EXPERIMENTAL TEST OF PMM THEORY, A CASE OF INDONESIA. Kencono Putri, N., Baridwan, Z. & Nahartyo E. (2013). DLSU Business & Economics Review 23.1, pp. 66-83. []=6402&path[]=6617
ENVIRONMENTAL QUALITY, ECONOMIC DEVELOPMENT, AND POLITICAL INSTITUTIONS IN EAST ASIA:A SURVEY OF ISSUES. Alonzo, R. & Puzon, K. (2013). DLSU Business & Economics Review 22.2, pp. 64-81. []=5786&path[]=6022
TEACHING STRATEGIES FOR BUSINESS ETHICS COURSES IN THE UNDERGRADUATE ACCOUNTANCY CURRICULUM. Manalo, M. (2013). DLSU Business & Economics Review 22.2, pp. 82-94. []=5787&path[]=6023
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Accounting & Taxation
THE RELATIONSHIP BETWEEN FINANCIAL COMMUNICATION AND FIRM PERFORMANCE: EVIDENCE FROM FRANCE.Pozniak, L., Croquet, M., & Colot, O. (2013). Accounting & Taxation, 5(1), 9-17. Retrieved from
STOCK MARKET AND TAX REVENUE COLLECTION IN MALAYSIA: EVIDENCE FROM COINTEGRATION AND CAUSALITY TESTS. Taha, R. (2013). Accounting & Taxation, 5(1), 29-39. Retrieved from
INTERNAL CONTROL AND FINANCIAL QUALITY: EVIDENCE FROM POST-SOX RESTATEMENT. Wang, Y. (2013). Accounting & Taxation, 5(1), 19-28. Retrieved from
THE IMPACT OF OWNERSHIP STRUCTURE ON VOLUNTARY CORPORATE DISCLOSURE IN ANNUAL REPORTS: EVIDENCE FROM FIJI. Khan, I., Chand, P. V., & Patel, A. (2013). Accounting & Taxation, 5(1), 47-58. Retrieved from
EMPLOYEE BENEFITS AND STOCK RETURNS: A LOOK AT HEALTH CARE BENEFITS.Sum, V. (2013). Accounting & Taxation, 5(1), 1-8. Retrieved from
SHARE REPURCHASES ANNOUNCEMENT EFFECT ON EARNINGS: EVIDENCE FROM SOUTH AFRICA. Makasi, L. W., & Kruger, J. W. (2013). Accounting & Taxation, 5(1), 41-46. Retrieved from
GENERATIONAL DIFFERENCES IN ATTITUDES TOWARD DEFICIT REDUCTION POLICY. Durant, M. O., & McCarthy, M. (2013). Accounting & Taxation, 5(1), 71-84. Retrieved from
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Abacus
A PRAGMATIST DEFENCE OF CLASSICAL FINANCIAL ACCOUNTING RESEARCH.Rutherford, B. A. (2013). Abacus, 49(2), 197-218.
ARE LEGAL FAMILIES RELATED TO FINANCIAL REPORTING QUALITY?.Lindahl, F., & Schadéwitz, H. (2013). Abacus, 49(2), 242-267.
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Asian Journal Of Business Management
THE SIMPLE ANALYSIS OF IMPACT ON FINANCIAL OUTSOURCING BECAUSE OF THE RISING OF CLOUD ACCOUNTING.Ling, Z., & Wenlin, G. (2013). Asian Journal Of Business Management, 5(1), 140-143.
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Accountancy Ireland
CLIENT WHISPERING TIPS FOR ACCOUNTING FIRMS.McCarthy, J. (n.d). Accountancy Ireland, vol. 45, no. 1 (Feb 2013), p. 24-25.
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Academy of Educational Leadership Journal
DEVELOPING A WRITTEN RESEARCH PRODUCTIVITY POLICY FOR A DEPARTMENT OF ACCOUNTING: A CASE STUDY.Walker, K. B., Fleishman, G. M., & Stephenson, T. (2013). Academy of Educational Leadership Journal, 17(3), 117-139. Retrieved from
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Behavioral Research In Accounting
CHARITIES IN COMPETITION: EFFECTS OF ACCOUNTING INFORMATION ON DONATING ADJUSTMENTS. van der Heijden, H. (2013). Behavioral Research In Accounting, 25(1), 1-13.
THE EFFECTIVENESS OF SOX REGULATION: AN INTERVIEW STUDY OF CORPORATE DIRECTORS. Cohen, J. R., Hayes, C., Krishnamoorthy, G., Monroe, G. S., & Wright, A. M. (2013). Behavioral Research In Accounting, 25(1), 61-87.
THE EFFECT OF MANAGERS' ENABLING PERCEPTIONS ON COSTING SYSTEM USE, PSYCHOLOGICAL EMPOWERMENT, AND TASK PERFORMANCE. Mahama, H., & Cheng, M. M. (2013). Behavioral Research In Accounting, 25(1), 89-114.
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Business Wire
RESEARCH AND MARKETS: 2013 ACCOUNTING FOR BUSINESS COMBINATIONS, GOODWILL, AND OTHER INTANGIBLE ASSETS: INTERPRETATIONS OF U.S. AND INTERNATIONAL ACCOUNTING STANDARDS.Roig, R. & Ruble B. (2013). Business Wire.
RESEARCH AND MARKETS: 'ACCOUNTING FOR LEASES: INTERPRETATIONS OF U.S. GAAP' CONSIDERS RELEVANT LITERATURE FROM THE FASB, EITF, AICPA AND SEC. Business Wire. (Feb 5, 2013).
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Cuadernos de Economía
METODOLOGÍA PARA UN SCORING DE CLIENTES SIN REFERENCIAS CREDITICIAS. Espin-García, O. y Rodríguez-Caballero. C. (2013). Cuadernos de Economía, 32(59), 139-165.
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Critical Perspectives on Accounting
FURTHER CRITICAL REFLECTIONS ON A CONTRIBUTION TO THE METHODOLOGICAL ISSUES DEBATE IN ACCOUNTING. Gallhofer, S., Haslam, J., & Yonekura, A. (2013). Critical Perspectives on Accounting, 24(3), 191-206. doi:
CRITICAL ACCOUNTING AND COMMUNICATIVE ACTION: ON THE LIMITS OF CONSENSUAL DELIBERATION.Brown, J., & Dillard, J. (2013). Critical Perspectives on Accounting, 24(3), 176-190. doi:
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Corporate Governance
STAKEHOLDERS, ACCOUNTABILITY AND THE THEORY-PRACTICE GAP IN DEVELOPING NATIONS' CORPORATE GOVERNANCE SYSTEMS: EVIDENCE FROM UGANDA. Wanyama, S., Burton, B., & Helliar, C. (2013). Corporate Governance, 13(1), 18-38. doi :
RETHINKING THE PRIMACY OF BOARD EFFICACY FOR GOVERNANCE: EVIDENCE FROM INDIA. Gill, S. (2013). Corporate Governance, 13(1), 99-129. doi:
CORPORATE GOVERNANCE IN ISLAMIC FINANCIAL INSTITUTIONS: THE ISSUES SURROUNDING UNRESTRICTED INVESTMENT ACCOUNT HOLDERS. Magalhães, R., & Al-Saad, S. (2013). Corporate Governance, 13(1), 39-57. doi:
THE ISO 26000 GUIDANCE ON SOCIAL RESPONSIBILITY INTERNATIONAL STANDARD: WHAT ARE THE BUSINESS GOVERNANCE IMPLICATIONS? Hemphill, T. (2013). Corporate Governance, 13(3), 305-317. doi:
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Corporate Business Taxation Monthly
RESTRUCTURING THE RESEARCH TAX CREDIT. Kent, M., & Feinschreiber, R. (2013). Corporate Business Taxation Monthly, 14(5), 21-24. Retrieved from
MULTISTATE TAXATION. Tatarowicz, P. M., & Friedman, T. W. (2013). Corporate Business Taxation Monthly, 14(7), 5-6. Retrieved from
INTERNATIONAL TAX DEVELOPMENTS. Tanenbaum, E., Croker, J., Littlefield, C., & Ripley, H. (2013). Corporate Business Taxation Monthly, 14(7), 7-12. Retrieved from
TAX ASPECTS OF NEW YORK CITY'S BUILDING ENERGY BENCHMARKING PROJECT. Goulding, C. R., Albanese, A., & Goulding, C. G. (2013). Corporate Business Taxation Monthly, 14(7), 15-16,47-48. Retrieved from
INTEGRATING SOLAR AND EPACT ROOF TAX INCENTIVES.Goulding, C. R., Goldman, J., & Albanese, A. (2013). Corporate Business Taxation Monthly, 14(7), 17-18,48. Retrieved from
INTERNATIONAL TAX DEVELOPMENTS. Tanenbaum, E., & Ripley, H. (2013). Corporate Business Taxation Monthly, 14(4), 7-8,44-45. Retrieved from
A SIMPLE TAX FIX FOR AMERICA'S TRADE DEFICIT. Kent, M., & Feinschreiber, R. (2013). Corporate Business Taxation Monthly, 14(4), 41-43. Retrieved from
TAXING CONTRIBUTIONS TO POLITICAL ACTION COMMITTEES AFTER CITIZENS UNITED AND . Kent, M., & Feinschreiber, R. (2013). Corporate Business Taxation Monthly, 14(4), 39-40,45-46. Retrieved from
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Construction Accounting & Taxation
Begg, G. R., & Damiano, J. (2013). UNDERFUNDED MULTIEMPLOYER PENSION PLANS POSE PROBLEMS FOR CONTRACTORS. Construction Accounting & Taxation, 23(2), 14-19. Retrieved from
PREDICTIONS AND REALITIES FOR 2013. Carlson, A. (2013).Construction Accounting & Taxation, 23(2), 40-42. Retrieved from
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European Accounting Review
HOW IMPORTANT ARE EARNINGS ANNOUNCEMENTS AS AN INFORMATION SOURCE? Basu, S., Duong, T. X., Markov, S., & Tan, E. (2013). European Accounting Review, 22(2), 221. Retrieved from
THE STEWARDSHIP ROLE OF ANALYST FORECASTS, AND DISCRETIONARY VERSUS NON-DISCRETIONARY ACCRUALS. Christensen, P. O., Frimor, H., & Sabac, F. (2013). European Accounting Review, 22(2), 257. Retrieved from
INVESTMENT DECISIONS ON LONG-TERM ASSETS: INTEGRATING STRATEGIC AND FINANCIAL PERSPECTIVES. Frezatti, F., Bido, D. d. S., Da Cruz, A.,Paula Capuano, Barroso, M. F. G., & Machado, M. J. d. C. (2013). European Accounting Review, 22(2), 297. Retrieved from
NON-AUDIT SERVICES AND AUDIT QUALITY: EVIDENCE FROM PRIVATE FIRMS. Svanström, T. (2013). European Accounting Review, 22(2), 337. Retrieved from
SOONER OR LATER? - PARADOXICAL INVESTMENT EFFECTS OF CAPITAL GAINS TAXATION UNDER SIMULTANEOUS INVESTMENT AND ABANDONMENT FLEXIBILITY.Niemann, R., & Sureth, C. (2013). European Accounting Review, 22(2), 367. Retrieved from
HEADQUARTERS-SUBSIDIARY INTERDEPENDENCIES AND THE DESIGN OF PERFORMANCE EVALUATION AND REWARD SYSTEMS IN MULTINATIONAL ENTERPRISES. Du, Y., Deloof, M., & Jorissen, A. (2013). European Accounting Review, 22(2), 391. Retrieved from
THE IMPACT OF CORPORATE GOVERNANCE ON IFRS ADOPTION CHOICES. Verriest, A., Gaeremynck, A., & Thornton, D. B. (2013). European Accounting Review, 22(1), 39. Retrieved from
INTRODUCTION OF INTERNATIONAL ACCOUNTING STANDARDS, DISCLOSURE QUALITY AND ACCURACY OF ANALYSTS' EARNINGS FORECASTS. Glaum, M., Baetge, J., Grothe, A., & Oberdörster, T. (2013). European Accounting Review, 22(1), 79. Retrieved from
AUDITS, REPUTATION, AND REPEATED INTERACTION IN A CAPITAL BUDGETING SETTING. Arnold, M. C., & Schreiber, D. (2013). European Accounting Review, 22(1), 185. Retrieved from
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Financial Accountability & Management
MAKING SENSE OF SOCIAL PRACTICE: THEORETICAL PLURALISM IN PUBLIC SECTOR ACCOUNTING RESEARCH: A REPLY. Jacobs, K. (2013). Financial Accountability & Management, 29(1), 111. Retrieved from
'TOO BIG TO FAIL AND TOO BIG TO SUCCEED': ACCOUNTING AND PRIVATISATION IN THE PRISON SERVICE OF ENGLAND AND WALES.Mennicken, A. (2013). Financial Accountability & Management, 29(2), 206-226.
CONTEMPORARY UNIVERSITY STRATEGISING: THE FINANCIAL IMPERATIVE. Parker, L. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 1-25.
DRIVERS OF AUTONOMY OF PUBLIC AGENCIES IN ITALY. Barbieri, D., Galli, D., Fedele, P. and Ongaro, E. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 26- 49.
USING RELATIONAL AND TRANSACTIONAL MCSS TO MANAGE THE DELIVERY OF OUTSOURCED PUBLIC SERVICES: EVIDENCE FROM TWELVE CASES IN THE USA.Longo, F. and Barbieri, D. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 50-73.
AN EMPIRICAL INVESTIGATION OF AUDIT PRICING IN THE PUBLIC SECTOR: THE CASE OF GREEK LGOS. Cohen, S. and Leventis, S. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 74- 98.
MAKING SENSE OF SOCIAL PRACTICE: THEORETICAL PLURALISM IN PUBLIC SECTOR ACCOUNTING RESEARCH: A COMMENT. Modell, S. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 99- 110.
FOREWORD MANAGEMENT CONSULTANTS – DEMONS OR BENIGN CHANGE AGENTS?.Lapsley, I., Miller, P. and Pollock, N. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 117-123.
CONSULTING UNIVERSITY: A REFLECTION FROM INSIDE. Czarniawska, B. and Mazza, C. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 124- 139.
CONSULTANT-RESEARCHERS IN PUBLIC SECTOR TRANSFORMATION: AN EVOLVING ROLE. Arnaboldi, M. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 140- 160.
THE EVOLUTION OF CLIENT-CONSULTANT RELATIONSHIPS: A SITUATIONAL ANALYSIS OF IT CONSULTANCY IN THE PUBLIC SECTOR. Campagnolo, G. M. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 161- 185.
A CONSULTING GIANT; A DISGRUNTLED CLIENT: A ‘FAILED’ ATTEMPT TO CHANGE MANAGEMENT CONTROLS IN A PUBLIC SECTOR ORGANISATION. Junaid Ashraf, M. and Uddin, S. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 186- 205.
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Financial Times
ACCOUNTING INSTITUTE HITS BACK AT POLITICIANS. Jones, A. (n.d). Financial Times (Feb 4, 2013), p. 23.
PUSH FOR FLEXIBLE ACCOUNTING. Kelleher, E. (n.d). Financial Times (Mar 4, 2013), p. 2,
INSURERS COOL ON ACCOUNTING REFORM. Gray, A. (n.d). Financial Times (Jun 21, 2013), p. 20.
INSURERS UNSWAYED BY ACCOUNTING RULE PROPOSALS. Gray, A. (n.d). Financial Times, (Jun 21, 2013), p. 14.
CHANGES TO INTERNATIONAL ACCOUNTING STANDARDS ARE FURTHER CHALLENGE.Jones, A. (n.d). Financial Times, (Jun 19, 2013), p. 15.
BASEL BOARD ALARMED AT ACCOUNTING RULES DISCORD. Jones, A. (n.d). Financial Times, (Jan 5, 2013), p. 13.
SHORT SELLERS TARGET CHINESE COMPANIES WITH ACCOUNTING WEAKNESSES LISTED IN HONG KONG.Davies, P. (n.d). Financial Times, (Feb 12, 2013), p. 19.
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Financial Management
PAPER C02: FUNDAMENTALS OF FINANCIAL ACCOUNTING. Sibley, C. (n.d).Financial Management (Feb 2013), p. 44-47.
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International Business Research
ACCOUNTING RESEARCH BY CANADIAN HIGHER EDUCATION INSTITUTIONS: A RETROSPECTIVE ASSESSMENT. Chan, K. C., Chen, Y., Tong, Y., & Zhang, F. (2013). International Business Research, 6(1), 12-21.
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International Journal of Business And Management
TOWARDS A SIMPLER SELECTION PROCESS FOR MAINTENANCE STRATEGIES. Robson, K., MacIntyre, J., & Trimble, R. (2013). International Journal of Business and Management, 8(6), 105-114. Retrieved from
EVALUATING THE IMPACTS OF CUSTOMER EXPERIENCE ON PURCHASE INTENTION. Nasermoadeli, A., Ling, K. C., & Maghnati, F. (2013). International Journal of Business and Management, 8(6), 128-138. Retrieved from
THE INFLUENCE OF ECONOMIC FACTORS ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN JORDAN. Shamki, D. (2013). International Journal of Business and Management, 8(6), 89-104. Retrieved from
AUDITING THE STATEMENT OF CASH FLOWS FOR JORDANIAN PUBLIC LISTED COMPANIES. Hanini, E., & Abdullatif, M. (2013). International Journal of Business and Management, 8(4), 123-134. Retrieved from
ON SOME DISCOVERIES IN THE FIELD OF SCIENTIFIC METHODS FOR MANAGEMENT WITHIN THE CONCEPT OF ANALYTIC HIERARCHY PROCESS.Kazibudzki, P. T. (2013). International Journal of Business and Management, 8(8), 22-30. Retrieved from
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International Journal of Electronic Business Management
KNOWLEDGE MANAGEMENT ENABLERS AND KNOWLEDGE CREATION IN ERP SYSTEM SUCCESS. Jeng, D. J., & Dunk, N. (2013). International Journal of Electronic Business Management, 11(1), 49-59. Retrieved from
SPIRAL INTERACTION EFFECTS OF MARKET KNOWLEDGE AND PRODUCT KNOWLEDGE FROM DIVERSIFIED MARKETS. Hu, J., Tai, Y., & Huang, T. (2013). International Journal of Electronic Business Management, 11(1), 33-48. Retrieved from
CASE OF SUCCESSFUL EVOLUTION OF STRATEGY TO CREATE A SUSTAINABLE BUSINESS ORGANIZATION: MANAGERIAL IMPLICATIONS AND CHALLENGES. Kulkarni, G. (2013). International Journal of Business and Management, 8(5), 96-103. Retrieved from
MARKET-SCANNING CAPABILITY - A SCALE TO MEASURE FIRMS' ABILITY TO SENSE OR RESPOND TO THE CHANGES IN THE MARKETPLACE. Alam, M. S., Guild, P. G., & Sparkes, D. (2013).International Journal of Business and Management, 8(4), 10-19. Retrieved from
ORGANIZATIONAL FACTORS IN THE PRODUCT DESIGN DEVELOPMENT PROCESS. Kanno, Y., & Shibata, S. (2013). International Journal of Business and Management, 8(10), 15-26. Retrieved from
CORPORATE ETHICAL AND SOCIAL RESPONSIBILITY AND RELATIONSHIP MARKETING: A CONTENT ANALYSIS OF THE WEBSITES OF MOROCCAN COMMERCIAL BANKS. Amine, M. E. A., Chakor, A., & Alaoui, A. M. (2013). International Journal of Business and Management, 8(3), 71-102. Retrieved from
SKILLS AND ATTRIBUTES NEEDED FOR SUCCESS IN ACCOUNTING CAREER: DO EMPLOYERS' EXPECTATIONS FIT WITH STUDENTS' PERCEPTIONS? EVIDENCE FROM TUNISIA.Klibi, M. F., & Oussii, A. A. (2013). International Journal of Business and Management, 8(8), 118-132. Retrieved from
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Iup Journal of Accounting Research & Audit Practices
VALUE-BASED ACCOUNTING: A PERFORMANCE ANALYSIS OF INDIAN INDUSTRY. Gupta, V. K., & Kumar, P. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(1), 7-20.
A PERCEPTUAL STUDY OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR ENHANCING ACCOUNTING FINANCIAL TRANSPARENCY. Dholakia, P. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(1), 63-79.
INTELLECTUAL CAPITAL DISCLOSURE OF SELECT PHARMACEUTICAL AND SOFTWARE COMPANIES IN INDIA. Sen, M., & Sharma, D. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(1), 47-62.
CORPORATE SUSTAINABILITY REPORTING: A REVIEW OF INITIATIVES AND TRENDS. Daizy, Sen, M., & Das, N. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(2), 7-18.
AUDIT COMMITTEES, BOARD STRUCTURES AND FIRM PERFORMANCE: A PANEL DATA STUDY OF BSE 30 COMPANIES. Saibaba, M. D., & Ansari, V. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(2), 19-29.
IMPACT OF COMPANY CHARACTERISTICS ON WEB-BASED BUSINESS REPORTING IN INDIA.Singh, M. (2013). IUP Journal of Accounting Research & Audit Practices, 12(1), 21-46. Retrieved from
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Interdisciplinary Journal of Contemporary Research In Business
IMPACT OF CORPORATE CHARACTERISTICS ON THE QUALITATIVE ATTRIBUTES OF ACCOUNTING EARNING.MOEINADDIN, M., & ROKN ABADI, F. (2013). Interdisciplinary Journal Of Contemporary Research In Business, 4(9), 410-429.
ACTORS IN INDUSTRIAL RELATIONS: COMPETITORS, COLLABORATORS OR COMPATRIOTS?Ayantunji, O., & Ayantunji, M. M. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 818-828. Retrieved from
A STUDY OF THE CONTEMPORARY ISSUES OF HUMAN RESOURCE MANAGEMENT IN THE RETAIL SECTOR OF SAUDI ARABIA. Qureshi, M. O., Ansari, Z. A., & Sajjad, S. R. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(9), 1205-1216. Retrieved from
RESOURCE AND FLOW MEASUREMENT STANDARDS IN ACCOUNTING AND ECONOMY. Sadeghnia, M., Hooshmand, A., & Majlesi, S. A. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 1128-1135. Retrieved from
IMPLEMENTATION OF INWARD CRM TOWARD ORGANIZATIONAL EFFECTIVENESS IMPROVEMENT. Javanshir, H., Soltani, A. R., Yeganegi, K., & Jafari, H. R. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(11), 636-649. Retrieved from
DEVELOPMENT IN RELATION TO ECONOMICAL CHANGES. Zolfaghri, O., Mansoori, M., Doost, S. H. M., Nejad, A. B., Chirani, H. M., & Rad, M. H. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 488-490. Retrieved from
THE RELATIONSHIP BETWEEN CUSTOMER EXPERIENCE AND SERVICE QUALITY. Fouladivanda, F., Khanmohammadi, Z., Hooman, A., & Rajabinasr, A. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(9), 316-330. Retrieved from
ESTIMATE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN PRESENTATION MANAGERS REQUIRED INFORMATION. Baghersefat, M. J., Zareei, M. H., Bazkiai, M. J., & Siavorodi, R. I. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 511-518. Retrieved from
THE RISKS OF COMMUNICATION BETWEEN DEPARTMENT OF INTERNAL CONTROL & COMPUTER AND ITS IMPACT ON THE EFFICIENCY OF THE ACCOUNTING INFORMATION SYSTEMS IN THE COMMERCIAL BANKS.AlShbiel, M. O. A., & Ahmad, A. A. B. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(11), 297-303. Retrieved from
THE IMPACT OF CAREER AUTONOMY AND CAREER INSECURITY OF THE PROFESSIONAL DEVELOPMENT OF THE ACCOUNTANTS ON THEIR WELL-BEING.Nayebzadeh, S., Addin, M. M., & Amrollahi, M. J. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(10), 384-392. Retrieved from
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International Research Journal of Finance & Economics
THE IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON ACCOUNTING PROCESSES IN THE FUNDAMENTAL METALS INDUSTRY IN IRAN. Karimi, M., Asgari, M., Sadeghi, Z., & Amirhassani, P. (2013). International Research Journal Of Finance & Economics, (103), 100-109.
PREDICTABILITY OF ASSET RETURNS IN DEVELOPED AND EMERGING MARKETS.Sharma, A., & Thaker, K. (2013). International Research Journal Of Finance & Economics, (103), 44-60.
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International Journal of Accounting Information Systems
INTERNAL INFORMATION TECHNOLOGY AUDIT PROCESS QUALITY: THEORY DEVELOPMENT USING STRUCTURED GROUP PROCESSES. Havelka, D., & Merhout, J. W. (2013). International Journal of Accounting Information Systems, 14(3), 165. Retrieved from
ACCOUNTING BENEFITS AND SATISFACTION IN AN ERP ENVIRONMENT. Kanellou, A., & Spathis, C. (2013).International Journal of Accounting Information Systems, 14(3), 209. Retrieved from
TOWARD A MODEL OF EFFECTIVE MONITORING OF IT APPLICATION DEVELOPMENT AND MAINTENANCE SUPPLIERS IN MULTISOURCED ENVIRONMENTS. Herz, T. P., Hamel, F., Uebernickel, F., & Brenner, W. (2013). International Journal of Accounting Information Systems, 14(3), 235. Retrieved from
FOCUS GROUP METHODS: USING INTERACTIVE AND NOMINAL GROUPS TO EXPLORE EMERGING TECHNOLOGY-DRIVEN PHENOMENA IN ACCOUNTING AND INFORMATION SYSTEMS. Sutton, S. G., & Arnold, V. (2013). International Journal of Accounting Information Systems, 14(2), 81. Retrieved from
INTERNAL CORPORATE PREDICTION MARKETS: "FROM EACH ACCORDING TO HIS BET". O'Leary, D.,E. (2013). International Journal of Accounting Information Systems, 14(2), 89-n/a. Retrieved from
COLLABORATIVE DESIGN RESEARCH: LESSONS FROM CONTINUOUS AUDITING.Alles, M. G., Kogan, A., & Vasarhelyi, M. A. (2013). International Journal of Accounting Information Systems, 14(2), 104-n/a. Retrieved from
CRITICAL DIALOGICS, AGONISTIC PLURALISM, AND ACCOUNTING INFORMATION SYSTEMS.Dillard, J., & Yuthas, K. (2013). International Journal of Accounting Information Systems, 14(2), 113. Retrieved from
SOCIAL NETWORK ANALYSIS IN ACCOUNTING INFORMATION SYSTEMS RESEARCH.Worrell, J., Wasko, M., & Johnston, A. (2013). International Journal of Accounting Information Systems, 14(2), 127. Retrieved from
INCENTIVE EFFECTS OF ENTERPRISE SYSTEMS ON THE MAGNITUDE AND DETECTABILITY OF REPORTING MANIPULATIONS. Stratopoulos, T. C., Vance, T. W., & Zou, X. (2013). International Journal of Accounting Information Systems, 14(1), 39. Retrieved from
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International Journal of Accounting and Information Management
DO HIGH AND LOW-RANKED SUSTAINABILITY STOCKS PERFORM DIFFERENTLY? Lee, D. D., Faff, R. W., & Saphira A.C. Rekker. (2013). International Journal of Accounting and Information Management, 21(2), 116-132. doi:
IMPACT OF BOARD OWNERSHIP, CEO-CHAIR DUALITY AND FOREIGN EQUITY PARTICIPATION ON AUDITOR QUALITY CHOICE OF IPO COMPANIES. KM, W. K., Tony, v. Z., & Mollah, S. (2013). International Journal of Accounting and Information Management, 21(2), 148-169. doi:
WHO EXTENDS THE EXTENSIBLE? Rao, Y., Guo, K., & Hou, J. (2013). International Journal of Accounting and Information Management, 21(2), 133-147. doi:
AN ANALYSIS OF ATTRIBUTES THAT IMPACT ADOPTION OF AUDIT SOFTWARE.Razi, M. A., & Madani, H. H. (2013). International Journal of Accounting and Information Management, 21(2), 170-188. doi:
DETERMINANTS AND USEFULNESS OF ANALYSTS' CASH FLOW FORECASTS: EVIDENCE FROM AUSTRALIA. Ahmed, K., & Muhammad, J. A. (2013). International Journal of Accounting and Information Management, 21(1), 4-21. doi:
HOW DOES ENVIRONMENTAL ACCOUNTING INFORMATION INFLUENCE ATTENTION AND INVESTMENT? Alewine, H. C., & Stone, D. N. (2013). International Journal of Accounting and Information Management, 21(1), 22-52. doi:
THE SUPPLEMENTAL ROLE OF OPERATING CASH FLOWS IN EXPLAINING SHARE RETURNS. Cheng, C. S. A., Johnston, J., & Cathy, Z. L. (2013). International Journal of Accounting and Information Management, 21(1), 53-71. doi:
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Indian Streams Research Journal
DEVELOPMENT OF HUMAN RESOURCE ACCOUNTING (HRA) RESEARCH IN THE CAPITAL MARKET: EVIDENCE FROM INDIA. PARIJAN, K., & SUMANGALA, C. C. (2013). Indian Streams Research Journal, 3(5), 1-4.
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International Journal Of Business & Social Science
THE IMPACT OF IT SOPHISTICATIONS ON THE PERCEIVED USEFULNESS OF ACCOUNTING INFORMATION CHARACTERISTICS AMONG JORDANIAN LISTED COMPANIES.Al-Eqab, M., & Adel, D. (2013). International Journal Of Business & Social Science, 4(3), 145-155.
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International Journal of Digital Accounting Research
ACCOUNTING INFORMATION SYSTEMS IN AN ERP ENVIRONMENT AND TUNISIAN FIRM PERFORMANCE.Daoud, H., & Triki, M. (2013). International Journal of Digital Accounting Research, 13, 1-35. Retrieved from
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Journal of Accounting & Organizational Change
RESEARCH PRODUCTIVITY OF ACCOUNTING ACADEMICS IN CHANGING AND CHALLENGING TIMES.Wills, D., Ridley, G., & Mitev, H. (2013). Journal of Accounting & Organizational Change, 9(1), 4-25. doi:
MANAGEMENT ACCOUNTING CHANGE IN AN EGYPTIAN ORGANIZATION: AN INSTITUTIONAL ANALYSIS. Youssef, M. A. (2013). Journal of Accounting & Organizational Change, 9(1), 50-73. doi:
ROUTINE AND CHANGE: THE ROLE OF MANAGEMENT ACCOUNTING AND CONTROL. Jack, L., & Mundy, J. (2013). Journal of Accounting & Organizational Change, 9(2), 112-118. doi:
SHARED SERVICE CENTRES AND MANAGEMENT CONTROL STRUCTURE CHANGE.Minnaar, R. A., & Vosselman, E. G. J. (2013). Journal of Accounting & Organizational Change, 9(1), 74-98. doi:
SUBJECTIVITIES AND MICRO-PROCESSES OF CHANGE IN ACCOUNTING PRACTICES: A CASE STUDY. Ancelin-Bourguignon, A., Saulpic, O., & Zarlowski, P. (2013). Journal of Accounting & Organizational Change, 9(2), 206-236. doi:
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Journal of Islamic Accounting And Business Research
THE NEED OF ACCOUNTING STANDARDS FOR ISLAMIC FINANCIAL INSTITUTIONS: EVIDENCE FROM AAOIFI. Adel, M. S., & Mustafa, M. H. (2013). Journal of Islamic Accounting and Business Research, 4(1), 64-76. doi:
ANTECEDENTS OF ZAKAT PAYERS' TRUST IN AN EMERGING ZAKAT SECTOR: AN EXPLORATORY STUDY. Murtala Oladimeji, A. M., Muslim Har, S. M., & Muhammad, A. A. (2013). Journal of Islamic Accounting and Business Research, 4(1), 4-25. doi:
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Journal of International Financial Management & Accounting
MAJORITY SHAREHOLDER OWNERSHIP AND REAL EARNINGS MANAGEMENT: EVIDENCE FROM KOREA. Goh, J., Lee, H., & Lee, J. (2013). Journal Of International Financial Management & Accounting, 24(1), 26-61.
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Journal Of Public Budgeting, Accounting & Financial Management
CHARITABLE RATINGS AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM THE HUMAN SERVICE SECTOR. Ling, Q., & Neely, D. G. (2013). Journal of Public Budgeting, Accounting & Financial Management, 25(1), 69-90. Retrieved from
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Journal of Accounting, Business & Management
STRATEGY AND MANAGEMENT ACCOUNTING PRACTICES ALIGNMENT AND ITS EFFECT ON ORGANIZATIONAL PERFORMANCE. Abdel Al, S., & McLellan, J. D. (2013). Journal Of Accounting, Business & Management, 20(1), 1-27.
Academy of Accounting & Financial Studies Journal
DEVELOPING A GREY ACTIVITY BASED COSTING (G-ABC) METHOD TO CAPTURE THE INHERENT UNCERTAINTY IN IDENTIFYING COST DRIVERS' CONSUMPTION RATES. Raeesi, R., & Amini, A. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 41-56. Retrieved from
CAPITAL STRUCTURE CHOICES AND SURVIVAL IN A DEREGULATED ENVIRONMENT. Francia, A. J., Kuiate, C. S., Noland, T. R., & Porter, M. C. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 57-69. Retrieved from
OWNERSHIP AND CONTROL RIGHTS' ALLOCATIONS AND INCOMPLETE CONTRACTS: EMPIRICAL ANALYSIS OF DRUG DEVELOPMENT PARTNERSHIPS. Hyttinen, L. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 71-93. Retrieved from
Avelé, D. (2013). RECONCILING COST CALCULATIONS AND MANAGEMENT CONTROL TOOLS IN MUNICIPAL SERVICES: AN EMPIRICAL STUDY. Academy of Accounting and Financial Studies Journal, 17(2), 109-125. Retrieved from
FINANCIAL INSTRUMENT CREDIT IMPAIRMENT MODELS - A RIFT IN THE CONVERGENCE OF IASB AND FASB ACCOUNTING STANDARDS.Etheridge, H., & Hsu, K. H. Y. (2013). Academy of Accounting and Financial Studies Journal, 17(1), 119-126. Retrieved from
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Journal of Business Ethics
TAKING STOCK OF ACCOUNTING ETHICS SCHOLARSHIP: A REVIEW OF THE JOURNAL LITERATURE. Bampton, R., & Cowton, C. J. (2013). Journal of Business Ethics, 114(3), 549-563. doi:
CHANGES IN ATTITUDES TOWARDS BUSINESS ETHICS HELD BY FORMER SOUTH AFRICAN BUSINESS MANAGEMENT STUDENTS.Price, G., & van, d. W. (2013). Journal of Business Ethics, 113(3), 429-440. doi:
ADVANCING ETHICS IN PUBLIC ORGANIZATIONS: THE IMPACT OF AN ETHICS PROGRAM ON EMPLOYEES' PERCEPTIONS AND BEHAVIORS IN A REGIONAL COUNCIL. Beeri, I., Dayan, R., Vigoda-gadot, E., & Werner, S. B. (2013). Journal of Business Ethics, 112(1), 59-78. doi:
A SOCIAL COGNITIVE PERSPECTIVE ON THE RELATIONSHIPS BETWEEN ETHICS EDUCATION, MORAL ATTENTIVENESS, AND PRESOR.Wurthmann, K. (2013). Journal of Business Ethics, 114(1), 131-153. doi:
THE BUSINESS CASE FOR ASSERTING THE BUSINESS CASE FOR BUSINESS ETHICS. Michalos, A. C. (2013). Journal of Business Ethics, 114(4), 599-606. doi:
TEACHING GLOBAL ETHICAL STANDARDS: A CASE AND STRATEGY FOR BROADENING THE ACCOUNTING ETHICS CURRICULUM. Tweedie, D., Dyball, M. C., Hazelton, J., & Wright, S. (2013). Journal of Business Ethics, 115(1), 1-15. doi:
THE ROLE OF CORPORATE VALUE CLUSTERS IN ETHICS, SOCIAL RESPONSIBILITY, AND PERFORMANCE: A STUDY OF FINANCIAL PROFESSIONALS AND IMPLICATIONS FOR THE FINANCIAL MELTDOWN.Jin, K. G., Drozdenko, R., & Deloughy, S. (2013). Journal of Business Ethics, 112(1), 15-24. doi:
THE INTERACTION OF LEARNING STYLES AND TEACHING METHODOLOGIES IN ACCOUNTING ETHICAL INSTRUCTION. O'leary, C., & Stewart, J. (2013). Journal of Business Ethics, 113(2), 225-241. doi:
FAIRNESS IN FINANCIAL MARKETS: THE CASE OF HIGH FREQUENCY TRADING. Angel, J. J., & Mccabe, D. (2013). Journal of Business Ethics, 112(4), 585-595. doi:
WHITHER STAKEHOLDER THEORY? A GUIDE FOR THE PERPLEXED REVISITED. Hasnas, J. (2013). Journal of Business Ethics, 112(1), 47-57. doi:
IMPACT OF JOB SATISFACTION AND PERSONAL VALUES ON THE WORK ORIENTATION OF CHINESE ACCOUNTING PRACTITIONERS. Lan, G., Okechuku, C., Zhang, H., & Cao, J. (2013). Journal of Business Ethics, 112(4), 627-640. doi:
TIMING IN ACCOUNTABILITY AND TRUST RELATIONSHIPS. Carmona, S., Donoso, R., Reckers, P. M., & J. (2013). Journal of Business Ethics, 112(3), 481-495. doi:
CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES: EVIDENCE FROM AN EMERGING ECONOMY. Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Journal of Business Ethics, 114(2), 207-223. doi:
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Journal of Applied Business Research
CTIVITY-BASED COSTING IN SMALL MANUFACTURING FIRMS: SOUTH AFRICAN STUDY.Rundora, R., Ziemerink, T., & Oberholzer, M. (2013). A Journal of Applied Business Research, 29(2), 485-498. Retrieved from
FIRM'S COMMITMENT AND BRAND IMAGE AND THEIR IMPACT ON EXPERIENCE MARKETING: DEVELOPING COUNTRY'S PERSPECTIVE.Rahman, M. S., Khan, A. H., & Moudud, H. (2013). Journal of Applied Business Research, 29(3), 871-875. Retrieved from
MANAGERS' MOTIVATIONAL ANTECEDENTS TO SUPPORT ACTIVITY-BASED COSTING SYSTEMS.Ibrahim, M. E., PhD., & Saheem, W. H., PhD. (2013). Journal of Applied Business Research, 29(3), 935-943. Retrieved from
JUMP DYNAMICS AND VOLATILITY COMPONENTS FOR OECD STOCK RETURNS. Guesmi, K., Akbar, F., Kazi, I. A., PhD., & Chkili, W. (2013). Journal of Applied Business Research, 29(3), 777-792. Retrieved from
INTERTEMPORAL RELATION BETWEEN THE EXPECTED RETURN AND RISK: AN EVALUATION OF EMERGING MARKET. Xiao, Z., & Zhao, P. (2013). Journal of Applied Business Research, 29(3), 809-818. Retrieved from
EQUITY-BASED COMPENSATION TO OUTSIDE DIRECTORS AND ACCOUNTING CONSERVATISM. Jeong, K., & Kim, H. (2013). Journal of Applied Business Research, 29(3), 885-900. Retrieved from
FIRM VALUATION, MARKET RESPONSES, AND ACCOUNTING CONSERVATISM. Petruska, K. A., PhD., & Wakil, G. (2013). Journal of Applied Business Research, 29(3), 793-808. Retrieved from
THE EVOLUTION OF A BALANCED SCORECARD.Malina, M. A., PhD. (2013). Journal of Applied Business Research, 29(3), 901-912. Retrieved from
GEOGRAPHY OF STOCK RETURNS: EVIDENCE FROM AN EMERGING MARKET. Farooq, O., & Hassani, M. K. (2013). Journal of Applied Business Research, 29(3), 711-716. Retrieved from
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Journal of Financial Reporting and Accounting
STOCK OPTION FRAUD PREVENTION IN ISLAMIC COUNTRY: DOES CORPORATE GOVERNANCE MATTER? Ismail, T. H., & Abdelmoniem, Z. (2013). Journal of Financial Reporting and Accounting, 11(1), 4-28. doi:
IMPACT OF BANKING REGULATION ON RISK AND EFFICIENCY IN ISLAMIC BANKING.Alam, N. (2013). Journal of Financial Reporting and Accounting, 11(1), 29-50. doi:
A PROBABILISTIC EVOLUTIONARY LEARNING MODEL WITH EPISTEMOLOGICAL MEANING IN ISLAMIC ECONOMICS AND FINANCE.Masudul, A. C., & Hossain, M. M. (2013). Journal of Financial Reporting and Accounting, 11(1), 64-79. doi:
CORPORATE GOVERNANCE AND INCOME SMOOTHING IN CHINA. Chi-Yih, Y., Boon, L. T., & Ding, X. (2012). Journal of Financial Reporting and Accounting, 10(2), 120-139. doi:
CORPORATE GOVERNANCE AND ACCESS TO INTEREST BEARING DEBT. Aldamen, H., & Duncan, K. (2012). Journal of Financial Reporting and Accounting, 10(2), 140-152. doi:
ARE IMPAIRMENT INDICATORS AND LOSSES ASSOCIATED IN THAILAND? Peetathawatchai, P., & Acaranupong, K. (2012). Journal of Financial Reporting and Accounting, 10(1), 95-114. doi:
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Journal of Financial Management of Property and Construction
QUANTIFYING ROBUSTNESS IN PFIS. Sundaraj, G., & Eaton, D. (2013). Journal of Financial Management of Property and Construction, 18(1), 26-52. doi:
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Journal of Accountancy
THE ASSURANCE MARKET FOR SUSTAINABILITY REPORTING. Lynch, N. C., PhD. (2013). Journal of Accountancy, 215(5), 35-35,8. Retrieved from
QUALIFIED SMALL BUSINESS STOCK. Nevius, A. M. (2013). Journal of Accountancy, 215(5), 74. Retrieved from
HIGH SCHOOL ACCOUNTING STUDENTS WIN FOR TV PITCHES. (2013). Journal of Accountancy, 215(5), 82. Retrieved from
PROPOSED REGS. WOULD GOVERN EMPLOYMENT TAX LIABILITY OF THIRD-PARTY AGENTS. Bonner, P. (2013). Journal of Accountancy, 215(4), 78-78,80. Retrieved from
IRS REGULATION OF TAX RETURN PREPARERS STRUCK DOWN.Nevius, A. M., J.D. (2013). Journal of Accountancy, 215(3), 10. Retrieved from
AVOID AUDIT DEFICIENCIES. Harris, Morris E,C.P.A., C.G.M.A. (2013). Journal of Accountancy, 215(3), 20. Retrieved from
CLARIFYING THE STANDARD FOR GROUP AUDITS.Thomas, C. W., & Wedemeyer, P. D., C.P.A. (2013). Journal of Accountancy, 215(3), 32-39,8. Retrieved from
TIME TO RECRUIT TALENT. Wilson, J. (2013). Journal of Accountancy, 215(5), 20. Retrieved from
DELAYED RETIREMENTS SLOW CAREER PROGRESSION. Hagel, J. (2013). Journal of Accountancy, 215(5), 22-23. Retrieved from
TIGTA: NONCASH CHARITABLE CONTRIBUTION CLAIMS STILL OFTEN ERRONEOUS.Bonner, P. (2013). Journal of Accountancy, 215(5), 70-70,72. Retrieved from
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Journal of Finance and Accountancy
JOINT PROVISION OF EXTERNAL AUDIT AND NON-AUDIT SERVICES: ALTERNATIVE PROPOSITIONS.Dodor, J. B. K., & Darby, M. A. (2013). Journal of Finance and Accountancy, 12, 1-14. Retrieved from
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Journal of Business Finance & Accounting
THE EMERGENCE OF SECOND-TIER AUDITORS IN THE US: EVIDENCE FROM INVESTOR PERCEPTIONS OF FINANCIAL REPORTING CREDIBILITY.Cassell, C. A., Giroux, G., Myers, L. A., & Omer, T. C. (2013). Journal of Business Finance & Accounting, 40(3-4), 350. Retrieved from
FINANCIAL REPORTING QUALITY, STRUCTURAL PROBLEMS AND THE INFORMATIVENESS OF MANDATED DISCLOSURES ON INTERNAL CONTROLS. Ghosh, A. (., & Lee, Y. G. (2013).Journal of Business Finance & Accounting, 40(3-4), 318. Retrieved from
AN ANALYSIS OF ACCOUNTING FRAUDS AND THE TIMING OF ANALYST COVERAGE DECISIONS AND RECOMMENDATION REVISIONS: EVIDENCE FROM THE US. Young, S. M., & Peng, E. Y. (2013). Journal of Business Finance & Accounting, 40(3-4), 399. Retrieved from
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Journal of Accounting in Emerging Economies
THE ASSOCIATION BETWEEN ACCOUNTING STANDARDS, LEGAL FRAMEWORK AND THE QUALITY OF FINANCIAL REPORTING BY A GOVERNMENT MINISTRY IN UGANDA. Stephen, K. N., Tauringana, V., Balunywa, W., & Stephen, N. E. (2013). Journal of Accounting in Emerging Economies, 3(1), 65-81. doi:
FACTORS THAT INFLUENCE IRANIAN STUDENTS' DECISION TO CHOOSE ACCOUNTING MAJOR.Dalci, I., Arasli, H., Tümer, M., & Baradarani, S. (2013). Journal of Accounting in Emerging Economies, 3(2), 145-163. doi:
CORPORATE GOVERNANCE, REPORTING QUALITY, AND FIRM VALUE: EVIDENCE FROM INDONESIA. Siagian, F., Siregar, S. V., & Rahadian, Y. (2013). Journal of Accounting in Emerging Economies, 3(1), 4-20. doi:
MEASURING QUALITY OF REPORTED EARNINGS' RESPONSE TO CORPORATE GOVERNANCE REFORMS IN RUSSIA.Ahmed, S. (2013). Journal of Accounting in Emerging Economies, 3(1), 21-46. doi:
O VIÉS DA COGNIÇÃO NUMÉRICA E SEUS REFLEXOS NAS DECISÕES CONTÁBEIS. Carolina, V.M. & Adriano L.B. (2013). Revista Ambiente Contábil. Vol. 5, Nº. 1, págs. 39-54.
AVALIAÇÃO DA ADERÊNCIA AOS CRITÉRIOS INTERNACIONAIS DE TRANSPARÊNCIA PARA A DIVULGAÇÃO E APRESENTAÇÃO DAS CONTAS PÚBLICAS MUNICIPAIS. Clilson C.V., Carla M.V., Waldemar S. & Mariomar L. Revista Ambiente Contábil. Vol. 5, Nº. 1, 2013 , págs. 152-178.
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Journal Of International Accounting Research
BUDGETARY PARTICIPATION IN TURKEY: THE EFFECTS OF INFORMATION ASYMMETRY, GOAL COMMITMENT, AND ROLE AMBIGUITY ON JOB SATISFACTION AND PERFORMANCE. Jermias, J., & Yigit, F. (2013). Journal Of International Accounting Research, 12(1), 29-54.
COMPARABILITY OF EARNINGS IN SCANDINAVIAN COUNTRIES: THE IMPACT OF MANDATORY IFRS ADOPTION AND STOCK EXCHANGE CONSOLIDATIONS. Caban-Garcia, M. T., & He, H. (2013). Journal Of International Accounting Research, 12(1), 55-76.
MANAGEMENT MOTIVE, WEAK GOVERNANCE, EARNINGS MANAGEMENT, AND FRAUDULENT FINANCIAL REPORTING: MALAYSIAN EVIDENCE. Hasnan, S., Abdul Rahman, R., & Mahenthiran, S. (2013). Journal Of International Accounting Research, 12(1), 1-27.
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Journal of American Business Review, Cambridge
THE ROLE OF INCENTIVE COMPENSATION ON TAX AVOIDANCE: EMPIRICAL EVIDENCE FROM THAILAND. Chen, X. (2013). Journal of American Business Review, Cambridge., 1(2), 199-206. Retrieved from
SMALL AND MEDIUM SIZED ENTERPRISES IN THE GLOBAL ECONOMY. Diehl, J., Toombs, L., & Maniam, B. (2013). Journal of American Academy of Business, Cambridge, 19(1), 45-51. Retrieved from
CPA RE-ENGAGEMENT AND AUDIT QUALITY.Guan, Y., & Yang, Y. (2013). Journal of American Academy of Business, Cambridge, 19(1), 242-249. Retrieved from
OUTSOURCING: FRIEND OR FOE TO U.S. MNCS? Soils, A., Leavell, H., & Maniam, B. (2013). Journal of American Academy of Business, Cambridge, 19(1), 337-342. Retrieved from
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Journal of Accounting, Auditing & Finance
INTERNAL CONTROL WEAKNESSES AND ACCOUNTING CONSERVATISM: EVIDENCE FROM THE POST-SARBANES-OXLEY PERIOD. Mitra, S., Jaggi, B., & Hossain, M. (2013). Journal of Accounting, Auditing & Finance, 28(2), 152. Retrieved from
Accounting, Organizations & Society
DIRTY WORK AND THE CONSTRUCTION OF IDENTITY. AN ETHNOGRAPHIC STUDY OF MANAGEMENT ACCOUNTING PRACTICES. Morales, J., & Lambert, C. (2013). Accounting, Organizations and Society, 38(3), 228. Retrieved from
THE EFFECT OF OUTCOME AND PROCESS ACCOUNTABILITY ON CUSTOMER-SUPPLIER NEGOTIATIONS. Chang, L. J., Cheng, M. M., & Trotman, K. T. (2013). Accounting, Organizations and Society, 38(2), 93. Retrieved from
COMMITTED TO PROFESSIONALISM: ORGANIZATIONAL RESPONSES OF MID-TIER ACCOUNTING FIRMS TO CONFLICTING INSTITUTIONAL LOGICS.Lander, M. W., Koene, B. A. S., & Linssen, S. N. (2013). Accounting, Organizations and Society, 38(2), 130. Retrieved from
COMMITTED TO PROFESSIONALISM: ORGANIZATIONAL RESPONSES OF MID-TIER ACCOUNTING FIRMS TO CONFLICTING INSTITUTIONAL LOGICS. Lander, M. W., Koene, B. A. S., & Linssen, S. N. (2013). Accounting, Organizations and Society, 38(2), 130. Retrieved from
GLOBALIZATION, PARADOX AND THE (UN)MAKING OF IDENTITIES: IMMIGRANT CHARTERED ACCOUNTANTS OF INDIA IN CANADA.Annisette, M., & Trivedi, V. U. (2013). Accounting, Organizations and Society, 38(1), 1. Retrieved from
RESISTING HYBRIDISATION BETWEEN MODES OF CLINICAL RISK MANAGEMENT: CONTRADICTION, CONTEST, AND THE PRODUCTION OF INTRACTABLE CONFLICT. Fischer, M. D., & Ferlie, E. (2013). Accounting, Organizations and Society, 38(1), 30. Retrieved from
MANAGEMENT ACCOUNTING AND CONTROL PRACTICES IN A LEAN MANUFACTURING ENVIRONMENT. Fullerton, R. R., Kennedy, F. A., & Widener, S. K. (2013). Accounting, Organizations and Society, 38(1), 50. Retrieved from
DISCOURSES SURROUNDING THE EVOLUTION OF THE IASB/FASB CONCEPTUAL FRAMEWORK: WHAT THEY REVEAL ABOUT THE "LIVING LAW" OF ACCOUNTING. Murphy, T., O'Connell, V., & Hógartaigh, C. Ó. (2013). Accounting, Organizations and Society, 38(1), 72. Retrieved from
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Long Island Bussines News
ACCOUNTING FIRMS AVOID AUDITS. Starzee, B. (n.d). (Apr 3, 2013), Long Island Bussines News.
ONES TO WATCH: LONG ISLAND ACCOUNTING. Starzee, B. (n.d). (Apr 3, 2013), p. n/a, Long Island Bussines News.
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Managerial Auditing Journal
INTERNAL AND EXTERNAL AUDITOR ETHICAL DECISION-MAKING.Arnold,Donald F.,,Sr, Dorminey, J. W., Neidermeyer, A. A., & Neidermeyer, P. E. (2013). Managerial Auditing Journal, 28(4), 300-322. doi:
INFORMAL INTERACTIONS BETWEEN AUDIT COMMITTEES AND INTERNAL AUDIT FUNCTIONS. Zaman, M., & Sarens, G. (2013). Managerial Auditing Journal, 28(6), 495-515. doi:
BOARD COMPOSITION AND BANK PERFORMANCE IN KUWAIT: AN EMPIRICAL STUDY. Al-Saidi, M., & Al-Shammari, B. (2013). Managerial Auditing Journal, 28(6), 472-494. doi:
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Management Accounting Quarterly
THE DIFFERENT LEVELS OF XBRL ADOPTION. Garner, D., Henderson, D., Sheetz, S. D., P.H.D., & Trinkle, B. S., P.H.D. (2013). Management Accounting Quarterly, 14(2), 1-10. Retrieved from
CULTURE AND MANAGEMENT CONTROL SYSTEMS IN TODAY'S HIGH-PERFORMING FIRMS. Lee, Michael T, PHD,S.F.Fin, & Widener, Sally K, PHD,C.P.A., C.I.A. (2013). Management Accounting Quarterly, 14(2), 11-18. Retrieved from
A DECADE OF DUPONT RATIO PERFORMANCE. Haskins, M. E., P.H.D. (2013). Management Accounting Quarterly, 14(2), 24-33. Retrieved from
USING THE BASIC ACCOUNTING EQUATION TO HELP STUDENTS UNDERSTAND DIFFERENCES BETWEEN THE CASH BASIS AND ACCRUAL BASIS. VanZante, N. (2013). Management Accounting Quarterly, 14(2), 34-39. Retrieved from
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Meditari Accountancy Research
IS ENVIRONMENTAL MANAGEMENT ACCOUNTING A DISCIPLINE? A BIBLIOMETRIC LITERATURE REVIEW.Schaltegger, S., Gibassier, D., & Zvezdov, D. (2013). Meditari Accountancy Research, 21(1), 4-31. Retrieved from
THE INFLUENCE OF INTERNAL ORGANISATIONAL FACTORS ON CORPORATE-COMMUNITY PARTNERSHIP AGENDAS. Glennie, M., & Lodhia, S. (2013). Meditari Accountancy Research, 21(1), 52-67. Retrieved from
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Nankai Business Review International
CORPORATE MERGERS AND FINANCIAL PERFORMANCE: A NEW ASSESSMENT OF INDIAN CASES.Reddy, K. S., Nangia, V. K., & Agrawal, R. (2013). Nankai Business Review International, 4(2), 107-129. doi:
THE INTER-ENTERPRISE RELATIONSHIP AND TRADE CREDIT. Han, X., Wang, X., & Wang, H. (2013). Nankai Business Review International, 4(1), 49-65. doi:
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Pacific Accounting Review
DOES PUBLIC SERVICES ACCOUNTING BELONG IN THE CURRICULUM? Cordery, C. (2013). Pacific Accounting Review, 25(1), 101-116. doi:
USING ASYNCHRONOUS DISCUSSION FORUMS TO CREATE SOCIAL COMMUNITIES OF PRACTICE IN FINANCIAL ACCOUNTING. Weil, S., McGuigan, N., Kern, T., & Hu, B. (2013). Pacific Accounting Review, 25(1), 30-57. doi:
CORPORATE GOVERNANCE AND DIFFERENT TYPES OF VOLUNTARY DISCLOSURE. Poh-Ling, H., & Taylor, G. (2013). Pacific Accounting Review, 25(1), 4-29. doi:
AN ANALYSIS OF AUSTRALIAN COMPANY CARBON EMISSION DISCLOSURES. Bo, B. C., Lee, D., & Psaros, J. (2013). Pacific Accounting Review, 25(1), 58-79. doi:
TECHNOLOGY TRANSFER IN PROTO-PROFESSIONAL ACCOUNTING. Keenan, M. G. (2013). Pacific Accounting Review, 25(1), 80-100. doi:
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Public Budgeting & Finance
FOR THE PEOPLE: POPULAR FINANCIAL REPORTING PRACTICES OF LOCAL GOVERNMENTS.Yusuf, J., Jordan, M. M., Neill, K. A., & Hackbart, M. (2013). Public Budgeting & Finance, 33(1), 95. Retrieved from
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Qualitative Research in Accounting and Management
MANAGEMENT CONTROL RESEARCH IN THE BANKING SECTOR. Gooneratne, T. N., & Hoque, Z. (2013). Qualitative Research in Accounting and Management, 10(2), 144-171. doi:
RESEARCHING THE LIVED EXPERIENCE OF CORPORATE GOVERNANCE. Ahrens, T., & Khalifa, R. (2013). Qualitative Research in Accounting and Management, 10(1), 4-30. doi:
DEVELOPING THE FLESCH READING EASE FORMULA FOR THE CONTEMPORARY ACCOUNTING COMMUNICATIONS LANDSCAPE. Stone, G., & Parker, L. D. (2013). Qualitative Research in Accounting and Management, 10(1), 31-59. doi:
THE EMBEDDEDNESS OF ACCOUNTING OUTSOURCING RELATIONSHIPS. Elharidy, A. M., Nicholson, B., & Scapens, R. (2013). Qualitative Research in Accounting and Management, 10(1), 60-77. doi:
PRIVATE EQUITY COMING OUT OF THE DARK. Kend, M., & Katselas, D. (2013). Qualitative Research in Accounting and Management, 10(2), 172-191. doi:
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Revista Contabilidade & Finanças
UM CASO DE MUDANÇA NA CONTABILIDADE GERENCIAL: A DINÂMICA POLÍTICA E SOCIAL*/A CASE OF MANAGEMENT ACCOUNTING CHANGE: THE POLITICAL AND SOCIAL DYNAMICS. Wanderley, C. d. A., & Cullen, J. (2013). Revista Contabilidade & Finanças, 23(60), 161-172A. Retrieved from
PERCEPÇÃO DE AUDITORES E AUDITADOS SOBRE AS PRÁTICAS DE AUDITORIA INTERNA EM UMA EMPRESA DO SETOR ENERGÉTICO/AUDITOR AND AUDITEE PERCEPTIONS OF INTERNAL AUDITING PRACTICES IN A COMPANY IN THE ENERGY SECTOR. Lélis, D.,Lage Martins, & Pinheiro, L. E. T. (2013). Revista Contabilidade & Finanças, 23(60), 212-222A. Retrieved from
DETERMINANTES DAS DESPESAS COM SERVIÇOS DE AUDITORIA E CONSULTORIA PRESTADOS PELO AUDITOR INDEPENDENTE NO BRASIL/DETERMINANTS OF AUDIT AND NON-AUDIT FEES PROVIDED BY INDEPENDENT AUDITORS IN BRAZIL.Hallak, R. T. P., & da Silva, A.,Luiz Carvalhal. (2013). Revista Contabilidade & Finanças, 23(60), 223-231A. Retrieved from
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Revista Contable
ECPN Y EFE, DOS NUEVOS DOCUMENTOS DE LA CONTABILIDAD PÚBLICA (II PARTE). Serrat, N., & Riera, C. (2013). Revista Contable, (8), 62-71.
CÓMO SE CONTABILIZA UN SEGURO DE TIPO DE CAMBIO EN UNA ADQUISICIÓN FUTURA DE EXISTENCIAS. Méndez, J. (2013). Revista Contable, (8), 12-19.
LIMITACIÓN EN LA DEDUCIBILIDAD DE LOS GASTOS FINANCIEROS. Pérez, Á., & Soto, R. (2013). Revista Contable, (10), 90-94.
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Revista de Estudios Cooperativos
DIAGNOSTICO ECONÓMICO-FINANCIERO DE LA EMPRESA COOPERATIVA. UN ESTUDIO COMPARADO DE LOS AÑOS 2004 Y 2007. CARMONA IBÁÑEZ P., MARTÍNEZ VARGAS J. y POZUELO CAMPILLO J. REVESCO Nº 110 - Primer Cuatrimestre 2013 .
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Social and Environmental Accountability Journal
ACTOR-NETWORK THEORY: A BRIEFING NOTE AND POSSIBILITIES FOR SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH. Barter N. & Bebbington J. (2013). Social and Environmental Accountability Journal, Vol. 33.
VALUING DESISTENCE? A SOCIAL RETURN ON INVESTMENT CASE STUDY OF A THROUGHCARE PROJECT FOR SHORT-TERM PRISONERS. Jardine C. & Whyte B. (2013). Social and Environmental Accountability Journal, Vol. 33.
SOCIAL NORMS AND DISCLOSURE POLICY: IMPLICATIONS FROM A COMPARISON OF FINANCIAL AND CORPORATE SOCIAL RESPONSIBILITY REPORTING. Jeffrey C. & D. Perkins J. Social and Environmental Accountability Journal, Vol. 33.
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Strategic Finance
MEASURING ACCOUNTING QUALITY. (2013). Strategic Finance, 94(11), 18-18,20,61. Retrieved from
THE ACCOUNTING DOCTORATE SHORTAGE: OPPORTUNITIES FOR PRACTITIONERS.Boyle, Douglas M,C.M.A., C.P.A., Carpenter, B. W., Hermanson, D. R., & Mensah, M. O. (2013). Strategic Finance, 94(11), 31-36. Retrieved from
DIGITAL FORENSICS: A NEW CHALLENGE FOR ACCOUNTING PROFESSIONALS. Brozovsky, J., & Luo, J. (2013). Strategic Finance, 94(11), 37-38,40-43. Retrieved from
TAKE A COST-BENEFIT APPROACH TO ETHICS.Atlas, J. (2013). Strategic Finance, 94(11), 51-53. Retrieved from
PRACTICAL LESSONS IN APPLYING ACCOUNTING STANDARDS. (2013). Strategic Finance, 94(9), 16-19. Retrieved from
PUTTING ACCOUNTANTS ON A "LEAN" DIET. Brewer, P. C., C.P.A., & Kennedy, F. A., C.P.A. (2013). Strategic Finance, 94(8), 27-34. Retrieved from
Management Accounting Research
ENTERPRISE RISK MANAGEMENT AND CONTINUOUS RE-ALIGNMENT IN THE PURSUIT OF ACCOUNTABILITY: A GERMAN CASE. Tekathen, M., & Dechow, N. (2013). Management Accounting Research, 24(2), 100. Retrieved from
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The Journal of Corporate Accounting & Finance
PUBLIC COMPANY AUDITING: WHAT HAS HAPPENED?Rouse, R. W. (2013). The Journal of Corporate Accounting & Finance, 24(4), 3-4. Retrieved from
HOW AUDITORS GET INTO TROUBLE - AND HOW TO AVOID IT. Nogler, G., & Armstrong, J. (2013). The Journal of Corporate Accounting & Finance, 24(4), 5-10. Retrieved from
AUDITOR'S GUIDE TO M&A SCANDALS. Shapiro, D. (2013). The Journal of Corporate Accounting & Finance, 24(4), 11-14. Retrieved from
ASSOCIATION RULES FOR FRAUD DETECTION. Tackett, J. A. (2013). The Journal of Corporate Accounting & Finance, 24(4), 15-22. Retrieved from
HOW TO PERFORM MORE EFFECTIVE AUDITS BY FOCUSING ON THE DATA. Singleton, T. (2013). The Journal of Corporate Accounting & Finance, 24(4), 23-26. Retrieved from
INTERNAL AUDIT: A NEW LENS FOR COST MANAGEMENT. Friedman, M., Akaabourne, O., & Margolis, D. M. (2013). Internal audit: A new lens for cost management. The Journal of Corporate Accounting & Finance, 24(4), 27-39. Retrieved from
SCORECARD SUSTAINABILITY: DISCOVERING THE INFLECTION POINT FOR BUSINESS SCORECARD TERMINATION OR MAJOR ALTERATION. Carr, L. P., & Gratton, S. (2013). The Journal of Corporate Accounting & Finance, 24(3), 25-37. Retrieved from
ADMINISTRATION CHANGES AND LOOPHOLE CLOSERS. Strobel, C. D. (2013). The Journal of Corporate Accounting & Finance, 24(3), 79-82. Retrieved from
THE ROLE OF REPUTABLE AUDITORS AND UNDERWRITERS IN THE DESIGN OF BOND CONTRACTS.Lou, Y., & Vasvari, F. P. (2013). Journal of Accounting, Auditing & Finance, 28(1), 20. Retrieved from
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The International Journal of Business & Finance Research
ACCRUAL ANOMALY AND IDIOSYNCRATIC RISK: INTERNATIONAL EVIDENCE.Fan, S., & Yu, L. (2013). The International Journal of Business and Finance Research, 7(4), 63-75. Retrieved from
RISK ANALYSIS USING REGRESSION QUANTILES: EVIDENCE FROM INTERNATIONAL EQUITY MARKETS. Guo, H., Lam, M. S., Wu, G., & Xiao, Z. (2013). The International Journal of Business and Finance Research, 7(2), 1-15. Retrieved from
LONG-TERM PRIOR RETURN PATTERNS IN STOCK RETURNS: EVIDENCE FROM EMERGING MARKETS.Sehgal, S., Jain, S., & de la Morandiere, Laurence,the Porteu. (2013). The International Journal of Business and Finance Research, 7(2), 53-78. Retrieved from
THE RELATIONSHIP BETWEEN BANK CREDIT RISK AND PROFITABILITY AND LIQUIDITY. Berríos, M.,R. (2013).The International Journal of Business and Finance Research, 7(3), 105-118. Retrieved from
EVOLUTION OF CORPORATE GOVERNANCE DURING THE RECENT FINANCIAL CRISES. Ezzine, H., & Olivero, B. (2013). The International Journal of Business and Finance Research, 7(1), 85-100. Retrieved from
DOES FOREIGN INVESTMENT WORSEN THE DOMESTIC STOCK MARKET DURING A FINANCIAL CRISIS? EVIDENCE FROM TAIWAN. Hsu, C., Huang, C., & Ntoko, A. (2013). The International Journal of Business and Finance Research, 7(4), 1-12. Retrieved from
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The British Accounting Review
TOWARDS A CONCEPTUAL MODEL OF WHISTLE-BLOWING INTENTIONS AMONG EXTERNAL AUDITORS.Alleyne, P., Hudaib, M., & Pike, R. (2013). The British Accounting Review, 45(1), 10. Retrieved from
EXPERIENTIAL LEARNING IN ACCOUNTING EDUCATION: A PRISON VISIT. Dellaportas, S., & Hassall, T. (2013). The British Accounting Review, 45(1), 24. Retrieved from
EXPLORING PROFESSIONAL IDENTITY: THE PERCEPTIONS OF CHARTERED ACCOUNTANT STUDENTS. Hamilton, S. E. (2013). The British Accounting Review, 45(1), 37. Retrieved from
UK CHARITY ACCOUNTING: AN EXERCISE IN WIDENING STAKEHOLDER ENGAGEMENT. Connolly, C., Hyndman, N., & McConville, D. (2013). The British Accounting Review, 45(1), 58. Retrieved from
A NOTE ON ACCOUNTING CONSERVATISM IN RESIDUAL INCOME AND ABNORMAL EARNINGS GROWTH EQUITY VALUATION. Skogsvik, K., & Juettner-Nauroth, B. (2013). The British Accounting Review, 45(1), 70. Retrieved from
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Thunderbird International Business Review
MARKET ENTRY STRATEGIES IN EMERGING MARKETS: AN INSTITUTIONAL STUDY IN THE BRIC COUNTRIES. Holtbrügge, D., & Baron, A. (2013). Thunderbird International Business Review, 55(3), 237. Retrieved from
CORPORATE SOCIAL RESPONSIBILITY, CUSTOMER TRUST, AND LOYALTY - PERSPECTIVES FROM A DEVELOPING COUNTRY. Azmat, F., & Ha, H. (2013). Thunderbird International Business Review, 55(3), 253. Retrieved from
CHARACTERISTICS OF IMMIGRANT ENTREPRENEURS AND THEIR INVOLVEMENT IN INTERNATIONAL NEW VENTURES. Zolin, R., & Schlosser, F. (2013). Thunderbird International Business Review, 55(3), 271. Retrieved from
CRITICAL SUCCESS FACTORS THROUGH THE MERGERS AND ACQUISITIONS PROCESS: REVEALING PRE- AND POST-M&A CONNECTIONS FOR IMPROVED PERFORMANCE.Gomes, E., Angwin, D. N., Weber, Y., & Tarba, S. Y. (2013). Thunderbird International Business Review, 55(1), 13. Retrieved from
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The Journal of Theoretical Accounting Research
STRUCTURAL EQUATION MODELING IN THE ACCOUNTING LITERATURE: OBSERVATIONS AND SUGGESTIONS. Herda, D. N., PhD. (2013). The Journal of Theoretical Accounting Research, 8(2), 103-138. Retrieved from
A KANTIAN ANALYSIS OF FINANCIAL ACCOUNTING. Schroeder, M., & Rowbottom, N. (2013). The Journal of Theoretical Accounting Research, 8(2), 38-78. Retrieved from
UNDERSTANDING ADOPTION OF ANGLO-AMERICAN MODELS OF CORPORATE GOVERNANCE AND FINANCIAL REPORTING IN EMERGING ECONOMIES: AN INTEGRATED INSTITUTIONAL PERSPECTIVE. Wu, H., & Patel, C. (2013). The Journal of Theoretical Accounting Research, 8(2), 186-224. Retrieved from
TAX RESISTANCE: HOW THE INTERNET HAS IMPACTED TAX RESISTANCE AND THE TAX GAP. Furman, D. J., Mather, E., & Soloman, D. (2013). Journal Of Theoretical Accounting Research, 8(2), 1-37.
EXPLORING A STUDY ABROAD OPTION FOR THE ACCOUNTING CURRICULUM.Crawford, David L,PhD., C.P.A. (2013). The Journal of Theoretical Accounting Research, 8(2), 79-102. Retrieved from
PARSING THE RISK AND RETURN OF PROFIT CENTERS. Shwayder, K. (2013). The Journal Of Theoretical Accounting Research, 8(2), 161-185.
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World of Accounting Science
THE EFFECTS OF AUDIT FIRMS AND PARENT COMPANIES ON MATERIAL HARMONIZATION: A PERSPECTIVE OF TURKEY. ZAİF, F. (2013). World Of Accounting Science, 15(1), 1-28.
THE STATUS OF AUDIT COMMITTEES: A COMPARATIVE STUDY OF U.S.A., E.U., AND TURKEY. NUHOĞLU, N., & ARMAĞAN, O. (2013). World Of Accounting Science, 15(1), 73-96.
CUSTOMER-DRIVEN PROFITABILITY ANALYSIS: A MANAGEMENT ACCOUNTING APPROACH THROUGH CUSTOMER PORTFOLIO APPLICATIONS. YÜKÇÜ, S., & KARAKELLEOĞLU, İ. (2013). World Of Accounting Science, 15(1), 55-71.
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Autoridades Públicas
Ministerio de Comercio, Industria y Turismo Decreto 2784 Por el cual se reglamenta la Ley 1314 de 2009 sobre el marco técnico normativo para los preparadores de información financiera que conforman el Grupo 1.
DECRETO 2706 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamenta la Ley 1314 de 2009 sobre el marco técnico normativo de información financiera para las microempresas
DECRETO 2695 DEL 21 DE DICIEMBRE DE 2012 Por el cual se hace un nombramiento
Junta Central de Contadores RESOLUCIÓN NÚMERO 463 (28 DE DICIEMBRE DE 2012) Por la cual se fijan los valores de la Tarjeta Profesional de Contadores Públicos, de la Tarjeta de Registro de Personas Jurídicas, y de los Certificados de Vigencia de Inscripción de Antecedentes Disciplinarios de Personas Naturales y de Personas jurídicas, para el año 2013.
DECRETO 805 DEL 24 DE ABRIL DE 2013 Por el cual se reglamenta el artículo 173 del Decreto 019 de 2012
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Congreso de la República
LEY 1607 DEL 26 DE DICIEMBRE DE 2012 POR LA CUAL SE EXPIDEN NORMAS EN MATERIA TRIBUTARIA Y SE DICTAN OTRAS DISPOSICIONES
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Consejo de Estado
TANTO EL CONTADOR PÚBLICO COMO EL REPRESENTANTE LEGAL DEBEN CERTIFICAR LOS ESTADOS FINANCIEROS, POR TANTO, SI EL REPRESENTANTE LEGAL OMITE LA FIRMA DE LOS ESTADO FINANCIEROS, NO SE ESTÁ FRENTE A UN ESTADO FINANCIERO CERTIFICADO, Y UN ESTADO FINANCIERO QUE NO ESTE CERTIFICADO NO TIENE VALOR PROBATORIO, PUESTO QUE NO CUMPLE CON LOS REQUISITOS LEGALES MÍNIMOS PARA QUE GOCE DE LA PRESUNCIÓN DE AUTENTICIDAD QUE LE CONFIERE EL ARTÍCULO 39 DE LA LEY 222 DE 1995
Sentencia sobre el Consejo Técnico de la Contaduría Pública Por lo expuesto, se concluye que los miembros de este Consejo no son empleados públicos a pesar de que ejercen función pública; y, en consecuencia no le son aplicables las disposiciones relacionadas con la edad del retiro forzoso
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Consejo Técnico de la Contaduría Pública
Direccionamiento dic de 2012
PROGRAMA DE TRABAJO AJUSTADO DEL CTCP
PRESENTACIÓN PLAN DE TRABAJO A DIC.31 2012
CONSOLIDACIÓN PLAN DE TRABAJO A DIC 31 2012-13
Enmiendas efectuadas por el IASB a las Normas Internacionales de Información Financiera durante el periodo comprendido entre el 01/01/2012 y el 31/12/2012
003-CONSULTA SOBRE DECRETO 2784 DE 2012.pdf
006- CONTABILIZACIÓN DEL PROYECTO DE IMPLEMENTACIÓN DE NIIF.pdf
007-INTERPRETACIÓN ARTICULO1 DE DECRETO 2784 DE 2012.pdf
008-PLAN DE IMPLEMENTACIÓN NIIF GRUPO 1.pdf
010-IPSAS Y NIIF.pdf
014- CERTIFICACIÓN EN NIIF.pdf
17-DESTRUCCIÓN LIBROS Y PAPELES DE CONTABILIDAD.pdf
019-CLASIFICACION DE LAS EMPRESAS EN LOS GRUPOS PARA LA CONVERGENCIA.pdf
026-INQUIETUD SOBRE DECRETO 2784 DE 2012.pdf
031-DECRETO 2784- DE 2012.pdf
034-DECRETO 2784 DE 2012.pdf
058-280-APLICACIONES DE ESTANDARES INTERNACIONALES DE CONTABILIDAD EN COLOMBIA.pdf
068-NIC 1 Y NIC 2 SECTOR COOPERATIVAS.pdf
107-079-PROCESO DE CONVERGENCIA -CLASIFICACION DE UN ENTE PARA LA APLICACION DE LAS NIIF - NIC.pdf
221-137-PROCESO DE CONVERGENNCIA -IMPLEMENTACION.pdf
228-114-PROCESO DE CONVERGENCIA -APLICACION OBLIGATORIA DE NIIF PARA PYMES.pdf
236-156-PROCESO DE CONVERGENCIA - CLASIFICACION DE UNA EMPRESA.pdf
301-BALANCE Y DECLARACIÓN DE RENTA EN PROPIEDAD HORIZONTAL.pdf
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Contaduría General de la Nación
Contaduría General de la Nación Resolución 717 por medio de la cual se modifican los Procedimientos Contables del Manual de Procedimientos del Régimen de Contabilidad Pública
Resolución 718 por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública
Resolución 719 por medio de la cual se modifica el Catálogo General de Cuentas del Manual de Procedimientos del Régimen de Contabilidad Pública
Resolución No. 052 de 2013 Por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública.
Resolución No. 051 de 2013 Por la cual se incorpora en el Régimen de Contabilidad Pública el marco normativo aplicable para algunas empresas sujetas a su ámbito.
Resolución 159 por medio de la cual se modifica el Catálogo General de Cuentas del Manual de Procedimientos del Régimen de Contabilidad Pública
Resolución 160 por medio de la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública
RECONOCIMIENTO CONTABLE DEL AJUSTE DEL PASIVO QUE CORRESPONDA A VIGENCIAS ANTERIORES
PROCEDIMIENTO CONTABLE PARA EL RECONOCIMIENTO Y REVELACIÓN DE HECHOS RELACIONADOS CON LAS PROPIEDADES, PLANTA Y EQUIPO
PROCEDIMIENTO PARA CORREGIR VALORES DE INGRESOS QUE ERRÓNEAMENTE SE HAYAN RECONOCIDO DE MÁS EN PERÍODOS CONTABLES ANTERIORES
MANEJO CONTABLE POR PARTE DE UNA ENTIDAD PÚBLICA DE OBLIGACIONES INCOBRABLES
NO PUEDEN REGISTRARSE CONTABLEMENTE LOS HECHOS ECONÓMICOS, FINANCIEROS, SOCIALES Y AMBIENTALES QUE NO SE ENCUENTREN DEBIDAMENTE SOPORTADOS
LAS ENTIDADES DEBEN ADELANTAR LAS ACCIONES PERTINENTES A EFECTOS DE DEPURAR LA INFORMACIÓN CONTABLE
EL RECONOCIMIENTO CONTABLE DE LAS OBLIGACIONES DE ORDEN TRIBUTARIO DEBE EFECTUARSE ATENDIENDO EL MOMENTO DE CAUSACIÓN DE ÉSTAS
NO ES VIABLE ESPERAR A EFECTUAR EL PAGO TOTAL DE LOS BIENES PARA RECONOCER LA RESPECTIVA DEPRECIACIÓN
RECONOCIMIENTO CONTABLE DE ANTICIPOS PACTADOS EN VIRTUD DE LOS CONTRATOS Y CONVENIOS POR PARTE DE ENTIDADES PÚBLICAS
APLICACIÓN DEL PRINCIPIO DE CONTABILIDAD PÚBLICA DE DEVENGO O CAUSACIÓN
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Corte Constitucional
La Ley 1314 de 2009 no vulnera la reserva de ley puesto que no otorga una habilitación legal o el otorgamiento de facultades al Presidente de la República para crear tributos ni para definir o modificar sus elementos constitutivos
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Ministerio de Salud y Protección Social
EL PERIODO DEL REVISOR FISCAL DE UN HOSPITAL REGIONAL DE UN MUNICIPIO DE SEXTA CATEGORÍA ES DE CUATRO AÑOS
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Superintendencia de la Economía Solidaria
Circular externa 001 del 2013 Proceso de aplicación del marco técnico normativo para los preparadores de información financiera para el Grupo 1 y 3
Circular Externa No. 003 Modificación de la Circular Básica Contable y Financiera No. 004 de 2008.
Carta Circular 007 de 2013 Proceso de convergencia hacía el marco técnico normativo para los preparadores de información financiera del grupo 2 Bogotá D.C 05 de junio de 2013
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Superintendencia de Puertos y Transporte
Supertransporte expide Circular por la cual establece el proceso de implementación de las normas de contabilidad e información financiera - NIIF Circular 2 2013 Plan de Implementación NIF Información Matrices y Subordinadas
Circular Externa No. 00000013 PROCESO DE EJECUCIÓN DEL MARCO TEÓRICO NORMATIVO DE INFORMACIÓN FINANCIERA PARA LAS MICROEMPRESAS GRUPO 3 NIIF Y PLAN DE IMPLEMENTACIÓN
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Superintendencia de Servicios Públicos Domiciliarios
RESOLUCIÓN SSPD-20131300001025 DE 2013 (Enero 29) “Por la cual se derogan las resoluciones números 20101300021335 de 2010, 20111300002885, 20111000001815, 20111000001825 y 20111300016175 de 2011, mediante las cuales se adoptó, ajustó y requirió información del modelo general de contabilidad para empresas prestadoras de servicios públicos en convergencia con los estándares internacionales de contabilidad e información financiera de aceptación mundial (MGC)”.
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Superintendencia de Sociedades
Circular Externa No. 115-000001 Proceso de implementación de las Normas de Información Financiera - NIF y solicitud Plan de Implementación entes económicos clasificados en el Grupo 1. Esta Circular Externa fue publicada en el Diario Oficial No. 48670 de fecha 11 de enero de 2013.
Circular Externa No. 200-000002 por medio de la cual se solicita información financiera a los Clubes de fútbol con Deportistas Profesionales organizados como sociedades anónimas en los términos previstos
Circular Externa 115-000003 Proceso de implementación del Marco Técnico Normativo de Información Financiera para las Microempresas y Plan de Implementación
Circular Externa 100-000004 Presentación de información financiera períodos intermedios y fin de ejercicio personas jurídicas y naturales admitidas a un trámite o proceso concursal recuperatorio.
220-177556 Corrección de los Estados Financieros y Causal de disolución por pérdidas
220-177553 Mecanismos para enjugar pérdidas
220-140398 Aprobación Estados Financieros de Propósito General, por parte de sociedades comerciales y sociedades anónimas simplificadas
220-134980 Ante la transformación a sociedad por acciones simplificada no resulta indispensable el cambio de libros sociales. El cambio de razón social de una sociedad por acciones no obliga al cambio de títulos accionarios
220-129923 Sociedad por acciones simplificada - Diferencias entre accionistas - Negociación de acciones Revisoría fiscal
220-100932 INCOMPATIBILIDAD DEL REVISOR FISCAL O EL SUPLENTE DE UNA MATRIZ, CON UNA SUBORDINADA
220-100903 La prima en colocación de acciones hace parte del patrimonio total de una sociedad Aclaración del Oficio 220-020503 del 2 de abril de 2012
220-001097 Destrucción de los documentos y soportes contables a la luz de la Ley 962/05. (Se transcribe oficio)
220-001091 Sociedad por acciones simplificada Reglamento de emisión y colocación de acciones Modificación del capital.
220-001081 La Superintendencia de Sociedades no es competente para emitir pronunciamiento sobre el ejercicio de la revisoría fiscal en un grupo empresarial de asociaciones. - Revisoría fiscal en sociedades del mismo grupo
220-000203 Causal de disolución por pérdidas. Ley 1429 de 2010
220-000037 Decisión de rescindir el reparto de utilidades
220-000011 Derecho de inspección, entre otros asuntos, información considerada secreto empresarial
220-183770 La Superintendencia de Sociedades no autoriza el monto del capital de una sociedad
220-010804 No existe impedimento para prestar servicios de contador en sociedad conformada por sus padres y hermana.
220-005785 Derecho de inspección de asociados en una sociedad de responsabilidad limitada. El ejercicio del mismo deviene de la ley, por lo tanto, no resulta ser asunto discutible entre los asociados de la compañía.
220-021063 Conceptuar sobre la viabilidad y legalidad de operaciones capitalización; utilización prima en colocación de acciones y disminución de la participación accionaria como consecuencia de la misma- no es del resorte
220-021062 Lugar de custodia de los libros de comercio.
220-021059 CLASE DE CULPA DE LOS ADMINISTRADORES Y DEL REVISOR FISCAL POR NEGLIGENCIA O DESCUIDO FRENTE A LA SOCIEDAD Y TERCEROS
220-021055 Capitalización de la prima por colocación
220-011078 Inversión de capital extranjero en una sociedad.
220-011077 Disminución del capital social Régimen de autorización general Resolución 220-004850 del 24 de septiembre de 2012
220-011062 POSIBILIDAD DE REVISAR LOS LIBROS Y PAPELES DE UNA SOCIEDAD EN COMANDITA SIMPLE, EN EJERCICIO DEL DERECHO DE INSPECCIÓN
Oficio 220-011057 Pago de dividendos conversión a acciones
220-022286 El reparto de la reserva ocasional sigue las reglas de la distribución de utilidades
220-032562 Sociedad por acciones simplificada enervamiento de la causal de disolución por pérdidas (artículos 35 de la Ley 1258 de 2008 y 24 de la Ley 1429 de 2010)
220-032239 Responsabilidad de administradores, asociados y revisor fiscal de una sociedad en liquidación voluntaria u obligatoria frente a multas impuestas al ente insolvente por entidades públicas.
220-032233 Registro fotográfico de los libros y papeles contables de una sociedad en ejercicio del derecho de inspección
220-032228 No existe Situación de control entre la matriz y su sucursal.-depósito de estados financieros.
220-030101 Las sucursales de sociedades extranjeras deben consolidar estados financieros junto con las sociedades subordinadas de su casa matriz, pero no les asiste la obligación de elaborar el informe especial a que alude el artículo 29 de la Ley 222
220-027134 LA ASISTENCIA DEL REVISOR FISCAL DURANTE LA CELEBRACIÓN DE REUNIONES DEL MÁXIMO ÓRGANO SOCIAL O DE JUNTA DIRECTIVA NO ES OBLIGATORIA, A MENOS QUE SU PRESENCIA SEA INDISPENSABLE SEGÚN LOS ESTATUTOS SOCIALES
220-026123 ACLARACIONES CON OCASIÓN A LA EXPEDICIÓN DEL DECRETO-LEY 019 DE 2012, RESPECTO A REGISTROS CONTABLES CUANDO LA OBLIGACIÓN ERA EXIGIBLE
220-025101 DESIGNACIÓN DEL REVISOR FISCAL
220-035006 Término del Derecho de Inspección / Reuniones por derecho propio, en el caso de las SAS
220-034648 La violación de los administradores al derecho de inspección, no constituye nulidad.
220-034449 Sociedad por acciones simplificada. Acción con derecho a voto y dividendo preferencial.
220-034372 Inhabilidades del revisor fiscal.- Períodos de los miembros de la junta directiva
220-049978 Reglas para el pago de aportes de acciones ordinarias en las SAS
220-049973 Acreditación sobre aumento de capital
220-049967 Disminución de capital en sas
220-049966 En una reunión ordinaria debidamente convocada pero aplazada por voluntad de los asociados y que además sus estados financieros no han sufrido ninguna modificación, para la nueva no es necesario el ejercicio derecho de inspección
220-048748 Reglas sobre capital y acciones en el marco normativo de las SAS
220-046019 Calidad de accionista; distribución de utilidades; mecanismos y acciones frente a posibles conflictos
220-043858 Reglamentación del ejercicio del derecho de información de los miembros de junta directiva
220-043850 Resultado de solicitud de investigación por vulneración al derecho de inspección; envío de delegado; otros asuntos
220-042552 Pago de aportes
220-037350 NECESIDAD DE REVISOR FISCAL SUPLENTE
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Superintendencia de Vigilancia y Seguridad Privada
Servicios del sector deberán adoptar Normas Internacionales de Información Financiera
SuperVigilancia expide lineamientos para el proceso de convergencia a NIIF
Este 28 de febrero vence el plazo para la presentación del plan de Implementación de las NIIF
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Superintendencia del Subsidio Familiar
Resolución No. 747 de 2012 "Por de la cual se amplía el Plan Único de Cuentas para el Sistema de Subsidio Familiar en Colombia, establecido mediante Resolución 0537 del 06 de octubre de 2009"
Resolución No. 0217 de 2013 "Por la cual se amplía el plazo de aplicación y cumplimiento de la Resolución 747 de 2012 modificada por la Resolución 810 de 2012"
EL PERIODO DEL REVISOR FISCAL DE UNA CAJA DE COMPENSACIÓN FAMILIAR ES ESTATUTARIO
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Superintendencia Financiera de Colombia
Carta Circular 102 (Diciembre 27). Informa instrucciones sobre valoración de portafolios de inversión y transmisión de los formatos de valoración de portafolios de inversión, instrumentos financieros derivados y los relacionados con la medición del riesgo de mercado y del riesgo de liquidez, con ocasión del cierre del año 2012.
Circular Externa 050 (Noviembre 30). Modifica a las Circulares Externas 006, 033 y 039 de 2012, al Capítulo Décimo Sexto del Título Primero de la Circular Básica Jurídica y a los Capítulos XI y XVIII de la Circular Básica Contable y Financiera, relacionadas con los Proveedores de Precios para Valoración. Anexos.
Carta Circular 10 (Enero 24). Solicita información relativa a los planes de acción del proceso de convergencia hacia las Normas Internacionales de Información Financiera para entidades del Grupo 1. Anexo.
Circular Externa 002 (Febrero 05). Amplía el período de pruebas para garantizar el adecuado funcionamiento del esquema de valoración utilizando la información suministrada por los Proveedores de Precios para valoración y modificación del Capítulo I de la Circular Básica Contable y Financiera. Anexo.
Convergencia a Normas Internacionales de Información Financiera y de Auditoría y Aseguramiento de la Información - Respuestas a las inquietudes formuladas - Presentación
Circular Externa 012 (Abril 23). Imparte instrucciones sobre las reglas para la clasificación de los instrumentos de capital regulatorio y modificación a la codificación de los trámites de correspondencia dirigida a la Superintendencia Financiera de Colombia. Anexo.
Proyecto de Circular Externa Mediante la cual se imparten instrucciones en materia de requisitos mínimos para los contratos de Fiducia Inmobiliaria y se realizan ajustes sobre su revelación y registro contable. Plazo para comentarios: 28 de mayo de 2013 hasta las 5:00 p.m. Anexos.
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Superintendencia Nacional de Salud
Resolución 000189 14/02/2013 Por la cual se modifica la Resolución 724 de 2008, que emite el Plan Único de Cuentas para las Entidades Promotoras de Salud y Entidades que Administran Planes Adicionales, hoy voluntarios de Salud y Servicios de Ambulancia por Demanda
Carta Circular 000003 PROCESO DE IMPLEMENTACIÓN DEL MARCO TÉCNICO NORMATIVO DE INFORMACIÓN FINANCIERA (NIF), EN ENTIDADES VIGILADAS DEL GRUPO 3
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American Institute of Certified Public Accountants – AICPA
AICPA Unveils Framework Designed for Streamlined Reporting
CPA Exam Q3/Q4 2013 Score Release Timetables
Cybersecurity Be Prepared for Modern Day IT Threats
AICPA Launches New Career Website and Competition for Future CPAs
Court Ruling on Preparer Registration and PTIN System
2013 North America Top Technology Initiatives Webcast
Leverage Advanced Technologies, Achieve Business Goals – An interview with McGladrey
Interactive IT Case Study for Accounting Professionals
IT NEWS
IMTA News - Current Issue
IMTA Quarterly News Archives
IMTA Section News & Publications
IMTA Corner - Spring 2013
2013 CITP Exam - Summer Registration ends June 1st
Top Technology Initiatives Survey Blog
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Google Academico
Estructuración de la información base y su proceso para la modelación de las aplicaciones QM y PP del sistema SAP R3
implementación del sistema de información SAP-Business one
SISTEMA CONTABLE AUTOMATIZADO PARA MICROEMPRESAS
Procesadores de Información: Una Tecnología blanda para el docente
Incidencia del uso de las tecnologías de información y comunicación-TIC´ s, en los índices de productividad y competitividad de las pequeñas y medianas empresas …
La relación necesaria entre las universidades, el proceso educativo y las Tecnologías de la Información y las Comunicaciones
Ciudadanía, tecnología y cultura: nodos conceptuales para pensar la nueva mediación digital
De la infraestructura a la apropiación social: panorama sobre las políticas de las tecnologías de información y comunicación (TIC) en Colombia
Estándares para la seguridad de información con tecnologías de información.
Transferencia de tecnologías e inteligencia competitiva. Retos de la Universidad de Holguín. Cuba
Implementación y puesta en operación de un sistema CRM en la Empresa CIO SA, a partir de su estrategia y sus procesos
LOS NEGOCIOS ELECTRÓNICOS Y LAS TECNOLOGÍAS DE INFORMACIÓN
rtunidades para la internacionalización del clúster de tecnologías de la información y desarrollo de software en Colombia
Cómo preparar el Plan de Tecnología de Información para su Empresa
Observatorio Costarricense de las MIPYMES: Información y Conocimiento para la Competitividad Sostenible
La gestión y la información sobre la responsabilidad social empresarial de las pymes: la necesidad de diferenciación
Estándares de publicación de datos para la información pública en Chile
Contabilidad: su contenido proyectivo en el contexto de las predicciones
Diagnóstico para la creación de una empresa de servicios profesionales en contabilidad, revisoría fiscal, impuestos y auditoría de sistemas
Vías de internacionalización de la Industria Argentina de Software: El caso de Core Security Technologies
CONSECUENCIAS POSITIVAS DE LA IMPLANTACIÓN DE LA CERTIFICACIÓN ISO 14001 EN LAS EMPRESAS GALLEGAS (ESPAÑA).
USO DE CONTROL INTERNO EN LA AUDITORIA INFORMATICA PARA LAS CARRERAS DE AUDITORIA DE SISTEMAS E INGENIERIAS DE SISTEMAS
Aplicación de cobit 4.1 en la auditoría de una aplicación informática tipo web de una institución financiera
Artìculo Cientìfico-Evaluación técnica informática del sistema de información de la empresa COSSFA, utilizando el estándar internacional COBIT.
Auditoría a la administración de la red de datos wan denominada soporte y monitoreo de la plataforma de clientes implementada por Telecomunicaciones …
Artículo Científico-Auditoría sistemática a la empresa pública municipal de agua potable y alcantarillado de Ibarra, ubicada en la ciudad de Ibarra, Provincia de …
DESARROLLO DE UN PROYECTO PARA GESTIONAR LOS PROCESOS DE AUDITORIA INFORMATICA BASADO EN EL FRAMEWORK DE COBIT
GESTIÓN DE RIESGOS Y CONTROLES EN SISTEMAS DE INFORMACIÓN
El fraude en los sistemas de información
INTEGRACIÓN DE AUDITORIA INFORMATICA AL PROCEDIMIENTO SISTEMICO DE LA EMPRESA DURAMAS CIA. LTDA
SOBRE LAS SEGURIDADES INFORMATICAS A APLICARSE DENTRO DE UN SITIO WEB BASANDOSE EN EL RESULTADO DE UNA AUDITORIA
AUDITORIA A LA SEGURIDAD DE LA INFORMACION DE UNA SOCIEDAD FINANCIERA
ANALISIS DE LA AUDITORIA EN SEGURIDAD INFORMATICA
ANALISIS DE SEGURIDAD INFORMATICA SOBRE LOS ATAQUES DE HACKERS Y COMO PROTEGERSE ANTE LOS MISMOS DENTRO DE UNA …
CONTROL DE ACCESO Y APLICACIONES DE SEGURIDAD CONTRA MALWARE EN EMPRESAS CON INTRANETS VULNERABLES
ANÁLISIS SOBRE LAS AMENAZAS HUMANAS Y LÓGICAS CONTRA LA SEGURIDAD INFORMÁTICA VS LA PROTECCIÓN DE INFORMACIÓN
Implementación de Políticas de Seguridad Informática para la MI Municipalidad de Guayaquil aplicando la norma ISO/IEC 27002
Presentación: La economía del conocimiento en la Argentina: el sector de software y servicios informáticos
Ciberterrorismo (virus informáticos e impacto en las sociedades de comunicación modernas)
Análisis estadístico de distintas técnicas de inteligencia artificial en detección de intrusos
Mirando el futuro de la" nube" informática
TFM_Plan de Seguridad de la Informacion
Estudio e implementación de un framework de desarrollo de aplicaciones con funciones de seguridad y privacidad para móviles
Implementación de soluciones de hardware y software para la infraestructura tecnológica de la empresa Futurcorp SA
La informática, internet y la economía en México a principios del siglo XXI.
ANALISIS DE LA AUDITORIA EN SEGURIDAD INFORMATICA
MANUAL DE SEGURIDAD CONTRA ROBO DE ARCHIVOS EN SISTEMA OPERATIVO WINDOWS 7 FUNCIONANDO EN ENTORNOS DE RED
Arquitectura de seguridad en la implementación de soluciones que utilicen tarjetas inteligentes sin contacto
Seguridad Informática en la formación de profesionales
Los Delitos Informáticos en la Ley de Comercio Electrónico, Firmas Electrónicas y Mensajes de Datos y el Principio de Seguridad Jurídica y Legalidad
DIAGNOSTICO DE LOS PROCESOS ORGANIZACIONALES DE SEGURIDADES PARA LA REDUCCIÓN DE RIESGOS A POSIBLES ATAQUES DE PHISING …
INVESTIGACIÓN Y ELABORACIÓN DE INSTRUCTIVO SOBRE LAS HERRAMIENTAS HACKER MAS UTILIZADAS EN EL AMBITO INFORMATICO
Rol del derecho penal y la informática forense en la protección de la información en la era disgital Role of criminal law and computer forensics to protect …
Aplicación de cobit 4.1 en la auditoría de una aplicación informática tipo web de una institución financiera
AUDITORIA A LA SEGURIDAD DE LA INFORMACION DE UNA SOCIEDAD FINANCIERA
Plan estratégico informático en organizaciones educativas: herramienta de apoyo para alinear las TICs con los objetivos institucionales
SLD138 OPORTUNIDADES DE DESARROLLAR UN PAÍS A TRAVÉS DE LAS TIC'S: CIDITIC
Análisis, diseño y configuración de una solución para manejo de inventario de hardware, software y asignación de estos recursos en la Planta Papeles Nacionales …
Implantación de un Sistema de Gestión de Seguridad de la Información aplicada al dominio Gestión de Activos para la Empresa Plásticos Internacionales Plasinca …
METODOLOGÍA ÁGIL DE ESTABLECIMIENTO DE SISTEMAS DE GESTIÓN DE LA SEGURIDAD DE LA INFORMACIÓN BASADOS EN ISO/IEC 27001
Negocios en la nube: hazte Broker de cloud, asesora a organismos públicos, ofrece servicios a hospitales, facilítale el trabajo a otros...
El coste de estar en las nubes
PROPUESTA DE UNA ARQUITECTURA DE ALMACENAMIENTO PARA NUBES PRIVADAS QUE SOPORTEN INFRAESTRUCTURA COMO SERVICIO (IAAS1)
Mirando el futuro de la" nube" informática
Europa y la computación en nube
Los entornos virtuales de código abierto en la nube
Selección e implantación de un sistema ERP de código abierto.
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Information Systems Audit and Control Association and Foundation (ISACAF)
Governance, Risk and Control Conference
Information Security Essentials for IT Auditors-Seattle
Webinar: Security, Audit and Controls in the New Oracle Database Release
Network Security Auditing-Parsippany, NJ
Webinar: Embracing Mobility: Liberate Employees to Work Their Way – and Empower Your Business
Earn 32 CPEs and advance your career in New Jersey 17-20 June
JOnline Volume 3 Articles Now Available
@ISACA Volume 12 Now Available
Governance, Risk and Control Conference Early Registration Deadline Extended to 14 June. Register Today!
Journal Author Blog: Preventing Revenue Leakage in Health Care Reform: Information Governance Needs in the Risk Adjustment Program for Health Insurers
COBIT 5—a business framework?
Big data, big promises
The certification bug
SAP Security and Risk Management, 2nd Edition
Securing Clicks: Network Security in the Age of Social Media
Responding to Targeted Cyberattacks
Cloud Governance: Questions Boards of Directors Need to Ask
Big Data: Impacts and Benefits
Advanced Persistent Threat Awareness Study Results
Identity Management Audit/Assurance Program
Software Assurance Audit/Assurance Program
CISA Exam Resources
CISM Exam Resources
CGEIT Exam Resources
CRISC Exam Resources
COBIT 5 and Related
COBIT 4.1 and Related
IT and Related
Risk IT and Related
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International Accounting Standard Board – (IASB)
IFRS Foundation publishes 2012 Annual Report
2013 IFRS (Red Book)—now available
Buy-and-hold should not mean buy-and-hope
XBRL Industry Practice Project 2013 - call for Participants
IFRS Taxonomy 2013 labels published in Arabic
XBRL Industry Practice Project 2013 - call for Participants
IFRS Foundation publishes Formula Linkbase 2013
IFRS Foundation publishes the 2013 annual version of the IFRS Taxonomy
IFRS Taxonomy 2012 labels published in Hungarian
Exposure Draft of the IFRS Taxonomy 2013
IFRS Taxonomy 2012 labels published in Japanese
IFRS Taxonomy 2012 labels published in Korean
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International Journal of Accounting Information Systems
Research methodologies in AIS
Focus group methods: Using interactive and nominal groups to explore emerging technology-driven phenomena in accounting and information systems
Critical dialogics, agonistic pluralism, and accounting information systems
Network analysis in accounting information systems research
Recent Articles of AIS
Exploring the use of the Delphi method in accounting information systems research
Internal information technology audit process quality: Theory development using structured group processes
Toward a model of effective monitoring of IT application development and maintenance suppliers in multisourced environments
Accounting benefits and satisfaction in an ERP environment
Using signature matrix to analyze conflicting frames during the IS implementation process
Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship
IT infusion within the audit process: Spreadsheet use in small audit firms
The impact of information technology on performance in the not-for-profit sector
The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms
How AIS can progress along with ontology research in IS
An internal control perspective on the market value consequences of IT operational risk events
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IT Governance Institute
Implementing and Continually Improving IT Governance
The Risk IT Framework and The Risk IT Practitioner Guide
Val IT Framework 2.0
IT Governance Roundtable Discussions
Information Security Governance: Guidance for Information Security Managers
Transforming IT - U.S. Dept. of Veteran Affairs
Prioritising IT Investments - European Parliament
Generate Revenue - ICW Group
Value Governance - Police Case Study
Sunnybrook Health Sciences Centre
Gaining Control of IT With COBIT
COBIT Maturity Assessment and Continual e-Health Governance Improvement at NHS Fife
Integrating COBIT 4.1 Into the Internal Audit Function
Read All - COBIT Case Studies
Read All - ISACA/ITGI Responses to Exposure Drafts from Regulators and Standards Setting Bodies
Information Technology
Risk Management
Related ITGI Publications
ITGI publications
Case Studies
Best Practices
Board Briefing on IT Governance, 2nd Edition
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Journal of Accountancy
AICPA unveils framework designed for streamlined reporting
Cloud Security Alliance endorses AICPA SOC report
Practice safe e-filing
Cloud adoption brings unexpected costs, KPMG survey says
From "write-up" to right profitable
Tech talk: What CPAs need to know
Data, security take top two spots in AICPA technology priorities survey
Seven ways to address IT vulnerability
Survey spotlights need for data and security strategies
Stopping tax identity theft: Practical advice for CPAs and clients
Cybersecurity: 2013 is already “the year of the hack”
Three IT challenges to watch for in 2013
Cybersecurity: 2013 is already “the year of the hack”
Data, security take top two spots in AICPA technology priorities survey
Seven ways to address IT vulnerability
Survey spotlights need for data and security strategies
COSO sheds light on managing cloud risks
Green computing tips
Removing hyperlinks in Excel
Tech talk: What CPAs need to know
Reverse the negativity
A complicated inheritance
Going paperless checklist
A tour of five XBRL tools
How to develop and publish a mobile app
FASB releases proposed 2013 U.S. GAAP taxonomy for comment
The future is now: XBRL emerges as career niche
What’s keeping some CPAs off the cloud
What´s next in technology for CPAs
Top tech priorities for CPAs
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REA Data Model
The REA Accounting Model - Michigan State University
The REA Data Model - IUPUI
Data Models of Accounting Information Systems REA vs. IAC
Chapter 15 - Database Design Using the REA Data Model
CONTROL AND AISs
On the relationship between REA and SAP
REA Models - YouTube
Business-Model-Driven Data Engineering Using the REA-DSL
DATABASE DESIGN USING THE REA DATA MODEL - Docstoc
THE REA APPROACH TO BUSINESS PROCESS MODELING
Data Modeling And Accounting Information Systems
An Experimental Evaluation of the Pragmatic Quality of REA Diagrams
The Entity- Relationship Model Databases Model the Real World ...
Resource-Event-Agent (REA) Modelling in ... - UCSI University
Blue Red-Lines Background - University of Alaska
Chapter 6 – Relational Databases and SQL
Database Design
Augmenting REA Modeling with Activity Modeling - Oakland ...
REA: More Than An Accounting Theory - RCI Rutgers
Transaction Processing Systems (TPS)
Adaptive Framework for the REA Model
IEEE Xplore - A study on the construction of accounting information ...
The REA Accounting Model - Michigan State University
Modelo contable REA (Recursos, Operaciones y Agentes) / REA ...
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Sistemas de Informacion Contable
UNIDAD DE ANALISIS PARA EL ESTUDIOS EL SISTEMA DE INFORMACION CONTABLE
Diseño conceptual: Un elemento fundamental de un proyecto de sistema de información de gestión financiera pública
Sistemas de información de contabilidad de gestión: Una aplicación en hoteles de 4 y 5 estrella de la comunidad valenciana
Innovation in Governmental Financial Information Systems in The Central American Region: Evidence From Costa Rica
El Sistema de Información Contable. - UAO
LOS SISTEMAS DE INFORMACIÓN CONTABLE - Dirección ...
SISTEMA DE INFORMACIÓN CONTABLE
sistemas De inFOrmaCión COntaBle - Material para Docentes
Sistemas de información contable - Universidad de Almería
Los sistemas de información contable están en la mira - Comercio
El sistema de información contable y la valuación ambiental ...
LOS SISTEMAS DE INFORMACIÓN CONTABLE EN LA GESTIÓN
ConsideraCiones para la seleCCión de sistemas de informaCión ...
Los sistemas de información contable | grandes Pymes
sistemas de información contable para la gestión empresarial
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XBRL International
XII Announces 2013 Board of Directors
XBRL Asia (Asian-Oceanian) Roundtable Joint Statement
Table Linkbase 1.0 Released for Comment
XII Seeks Candidates for Board Positions
XBRL US Annual Conference
India Mutual Fund Companies Voluntarily Adopt XBRL
Behind that Green Eyeshade Rests the Soul of a
Business Innovator
April XII Newsletter
Keynote at XBRL24
EIOPA aligns Solvency II XBRL taxonomy with EBA
November XII Newsletter
Italy Publishes IFRS Taxonomy Translation (Italian)
Last Mile Reporting (South Africa)
Financial Executives International Pushes SEC on Tagging Volume (US)
Time to Automate XBRL Tagging (US)
XBRL GL Distilled by Jia XinQuan (China)
Solvency 2 Pillar 3 — Invoke launches a range of regulatory reporting software for the insurance industry
Bank of Japan Case Study
Bank of Spain Case Study
XBRL International Best Practices Board (BPB)
Public Working Drafts
11th XBRL Europe Day & 17th Eurofiling Workshop
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[pic]
Alba Rocío Carvajal Sandoval
alba.carvajal@javeriana.edu.co
Aracely del Socorro Sanchez Serna
a-sanchez@javeriana.edu.co
Braulio Adriano Rodríguez Castro
brodri@javeriana.edu.co
Claudia Patricia Mateus Castellanos
claudia.mateus@javeriana.edu.co
Fabiola Torres Agudelo
fagudelo@javeriana.edu.co
Gabriel Rueda Delgado
gabriel.rueda@javeriana.edu.co
Hernando Bermúdez Gómez
hbermude@javeriana.edu.co
Khadyh Arciria Garrido
khadyd.arciria@javeriana.edu.co
Jenny Marlene Sosa Cardozo
sosa.j@javeriana.edu.co
Luz Eneida Moreno Mahecha
lmoreno.m@javeriana.edu.co
Marcos Ancisar Valderrama Prieto
ancisar.valderrama@javeriana.edu.co
Maria Victoria Uribe Bohorquez
uribem@javeriana.edu.co
Martha Liliana Arias Bello
liliana.arias@javeriana.edu.co
Mercedes Gaitán Angulo
mercedes.gaitan@javeriana.edu.co
Natalia Andrea Baracaldo Lozano
nbaracaldo@javeriana.edu.co
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