Ven conmigo - Javeriana
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VEN CONMIGO
Número 3, Diciembre de 2009
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 y reunirlos 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
FINANZAS
IMPUESTOS
INVESTIGACIÓN
REGULACIÓN
SISTEMAS DE INFORMACIÓN
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DOCUMENTOS NACIONALES
AUDITORIA GENERAL DE LA REPUBLICA
La Auditoria General de la Republica, pone a consideración el documento “ESTRATEGIAS PARA COMBATIR LA SOFISTICADA CORRUPCIÓN” Intervención del Auditor General de la República, Doctor Iván Darío Gómez Lee, en el cual se trata uno de los más graves problemas de Colombia: la corrupción, su sofisticación, la impunidad y el modo de combatirla, controlarla y sancionarla.
La Auditoria General de la Republica, pone a consideración el documento “INSTALACION III CONGRESO PREVENCION DEL FRAUDE Y SEGURIDAD” Intervención del Auditor General de la República, Doctor Iván Darío Gómez Lee. “La Auditoría es una entidad joven y moderna, que se propone con todas las Contralorías apoyar la conectividad del sector público, y propiciar su seguridad y confianza, previniendo y atacando el fraude y la corrupción”
La Auditoria General de la Republica, pone a consideración el documento “ÉTICA Y CONTROL FISCAL, Nuevos paradigmas, obstáculos y desafíos” Seminario Ética y Desarrollo, 15 de septiembre de 2009, Auditor General de la República, Doctor Iván Darío Gómez Lee. “Para pensar nuestros propios principios éticos y formular propuestas que los consoliden desde la perspectiva del control fiscal”
La Auditoria General de la Republica, pone a consideración el documento “Ponencia los asuntos contables y financieros y su relación con el control fiscal colombiano” Doctor Iván Darío Gómez Lee Auditor General De La República Julio De 2009
La Auditoria General de la Republica, emitió Resolución Orgánica 005 del 1 3de Julio de 2009, por la cual se establecen y reglamentan las auditorias especiales de intervención de la Auditoría General de la republica en las Contralorías.
SUPERINTENDENCIA DE SOCIEDADES
Solicitud de información financiera y de prácticas empresariales año 2009.
Prevención del riesgo de lavado de activos y financiación del terrorismo (la/ft)
Oficio 220-127263 Del 27 de Octubre de 2009. Asunto: Ejercicio de la revisoría fiscal en sociedades del mismo grupo
CONTADURIA GENERAL DE LA NACION
Instructivo 08 - 2009
Jefes de Control Interno: Determina aspectos a tener en cuenta con el propósito de lograr mejores niveles de calidad en la información contable, tanto a nivel de las entidades públicas reportantes, como de la información consolidada que se genera a partir aquélla.
RESOLUCIÓN No. 531 (24 Noviembre de 2009)
Jefes de Control Interno: Por medio de la cual se fijan los parámetros para el envío de información a la Contaduría General de la Nación relacionada con el Boletín de Deudores Morosos del Estado (BDME).
DEPARTAMENTO ADMINISTRATIVO DE LA FUNCION PÚBLICA
Decreto 4485 Noviembre 2009
Norma técnica NTCP 1000 : 2009
Mediante los cuales se actualizó la Norma Técnica de Calidad en la Gestión Pública NTCGP 1000:2004 en versión 2009 que busca, de acuerdo con el articulo 3 de la Ley 872 de 2003, la integración de la Norma Técnica de Calidad de la Gestión Pública con el Sistema de Control Interno, en cada uno de sus elementos con el fin de armonizarlos.
SUPERINTENDENCIA FINANCIERA DE COLOMBIA
CIRCULAR EXTERNA 042 Noviembre 2009
Realiza modificaciones para el óptimo desarrollo e implementación del Sistema de Administración del Riesgo de Liquidez “SARL”.
CONSÉJO TECNICO DE LA CONTADURÍA PÚBLICA
ANALISIS E IMPLEMENTACIÓN DE ESTANDARES DE CONTABILIDAD Y AUDITORIA EN EMPRESAS DE INTERES PUBLICO EN COLOMBIA
El proceso de reforma contable iniciado hace ya varios años, para conseguir que la información elaborada por las organizaciones se rija por un único cuerpo normativo, se encuentra en un grado de avance importante en todo el mundo. Así se vislumbró en las decisiones adoptadas por la Unión Europea, donde se llegó a la conclusión que el cuerpo normativo contable para los grupos empresariales consolidados que cotizan en bolsa, debe basarse en las Normas Internacionales de Información Financiera (IAS – IFRS). Es decir, en el modelo regulatorio de la International Accounting Standard Board (IASB).
DEMANDA ARTICULO 48 DELA LEY 43 de 1990 Junio 2009
La norma atacada guarda total armonía con la sana intención del legislador de prevenir al profesional conflictos de interés, propios de haber fungido como revisor fiscal que veló por el interés público y dentro de él por los derechos de los accionistas supervisando las gestiones de los ejecutores y/o el ejecutor, y que ahora en circunstancias y funciones distintas dentro del ente que antes controló, con toda certeza posee en detalle información privilegiada reciente la cual le permitiría algún beneficio en su interés personal o puede conducirlo a mantener actitudes de inconveniencia societaria pero coherentes con su actividad fiscalizadora.
DOCUMENTOS INTERNACIONALES
SECURITIES AND EXCHANGE COMMISSION
INTERNAL CONTROL OVER FINANCIAL REPORTING IN EXCHANGE ACT
PERIODIC REPORTS OF NON-ACCELERATED FILERS Oct 13/2009
Amending temporary rules that require companies that are non-accelerated filers to include in their annual reports, pursuant to rules implementing Section 404(b) of the Sarbanes-Oxley Act of 2002, an attestation report of their independent auditor on internal control over financial reporting for fiscal years ending on or after December 15, 2009. The amendments will extend the compliance date for filing attestation reports, so that a non-accelerated filer will be required to file the auditor’s attestation report on internal control over financial reporting when it files an annual report for a fiscal year ending on or after June 15, 2010.
Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing Standard No. 7, Engagement Quality Review, and Conforming Amendment
The objective of the engagement quality reviewer is to perform an evaluation of the significant judgments made by the engagement team and the related conclusions reached in forming the overall conclusion on the engagement and in preparing the engagement report, if a report is to be issued, in order to determine whether to provide concurring approval of issuance
PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
PCAOB Release No. 2009-003: Rule Amendment Concerning the Timing of Certain Inspections of Non-U.S. Firms.
PCAOB-2009-01 - Proposed Rule Amendment Concerning the Timing of Certain Inspections of Non-U.S. Firms. July 2, 2009.
Concept release on requiring the engagement partner to sign the audit Report. PCAOB Release No. 2009-005 July 28, 2009. PCAOB Rulemaking Docket Matter No. 029
Auditing standard no. 7 engagement quality review and conforming amendment to the board's interim quality control standards. July 28, 2009.
2008 Annual Report. July 30, 2009.
The Public Company Accounting Oversight Board today issued a report on the first year of implementation of Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements (AS No. 5). September 24, 2009.
FEDERACION INTERNACIONAL DE CONTADORES
(INTERNATIONAL FEDERATION OF ACCOUNTANTS / IFAC)
A partir de diciembre 15 de 2009, entró en vigencia las nuevas normas, resultado del proyecto de claridad, emitidas por IAASB. Los nuevos estándares fueron incluidos en el “Handbook of International Standards on Auditing and Quality Control” en el mes de abril de 2009.
This International Standard on Assurance Engagements (ISAE) 3402, “Assurance Reports on Controls at a Service Organization,” was prepared by the International Auditing and Assurance Standards Board (IAASB). The IAASB develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance.
The International Accounting Education Standards Board (IAESB), an independent standard-setting board within the International Federation of Accountants (IFAC), has released its Framework for International Education Standards for Professional Accountants (the Framework), which enhances the relevancy, consistency, and applicability of its publications to IFAC members. The Framework sets out the educational concepts that underlie the IAESB's International Education Standards (IESs), describes the nature of IAESB publications, and affirms IFAC member bodies' obligations relating to accounting education. The Framework also includes an appendix,"IAESB Drafting Conventions" (the Drafting Conventions), which will be used to increase the clarity of its standards.
Code of Ethics for Professional Accountants (revised July 2009). July 10 de 2009.
IAASB staff has developed a series of ISA Modules focusing on some of the new and more significantly revised ISAs. August 3, 2009.
The International Federation of Accountants (IFAC) and the International Valuation Standards Council (IVSC) have signed a Memorandum of Understanding designed to enhance their respective impact on issues surrounding valuations-particularly those related to improving the consistency of global valuation standards affecting the preparation and audits of financial reports. September 8, 2009.
Some small and medium-sized enterprises (SMEs) may have access to more credit down the road, but will have to pass more rigorous tests to demonstrate their creditworthiness, according to the findings of a global survey of banks conducted by The Banker magazine in association with the International Federation of Accountants (IFAC). The survey results, released today in a supplement on supporting small and medium-sized companies in the October issue of The Banker, also confirmed the critical role that accountants play in providing information that influences lender decision making. October 1, 2009.
This consultation paper seeks views on a number of matters that require consideration in relation to the IAASB's plans to develop guidance relating to auditing complex financial instruments by revising its extant International Auditing Practice Statement (IAPS) 1012, Auditing Derivative Financial Instruments. It incorporates recent work of the UK's Auditing Practice Board on the same topic, and asks specific questions about how that guidance might be adapted or supplemented for application in the international context. Oct 15 de 2009.
The IAASB approved this Consultation Paper, “Assurance on a Greenhouse Gas Statement”, for publication in October 2009. The responses to this Consultation Paper will be considered by the IAASB in its project to develop an International Standard on Assurance Engagements on the same topic. Oct 22 de 2009
Summary of the Basis of ISA Adoption by Jurisdiction. October 2009.
External confirmation procedures can be a compelling tool in obtaining relevant and reliable evidence for audits of financial statements. Recent experience, however, highlights the need for auditors to pay particular attention to circumstances that may affect the planned use of confirmations, including the risk of fraud and the adequacy of evidence. November 5, 2009.
THE INSTITUTE OF INTERNAL AUDITORS (TIIA)
2009 Recruitment and Retention Benchmarking Study
Estudio sobre el reclutamiento y retención de los auditores Internos, teniendo en cuenta la recesión económica que ha provocado el despido de miles de personas en algunas de
las grandes corporaciones del mundo. Como parte de la organización, los auditores internos no son inmunes a esta tendencia mundial.
BECOMING A MORE EFFECTIVE CHIEF AUDIT EXECUTIVE
Estudio realizado por IIA, sobre cómo convertirse en el Chief Audit Executive mas eficaz, teniendo en cuenta que la nueva industria, las tendencias y las nuevas expectativas de las partes interesadas han reorientado la labor de la CAES, muchos de los cuales se les pide poner mayor énfasis en las iniciativas estratégicas y gestión del riesgo, para integrar sus actividades de auditoría interna en el nivel alto, las iniciativas de la compañía como los esfuerzos de reducción de costes.
TENDENCIAS DEL COMITÉ DE AUDITORÍA Y SUS ACTIVIDADES
Este informe resume los conocimientos, algunos puntos de vista, recomendaciones y prácticas de liderazgo en los comités de auditoría, así como una serie de prácticas de liderazgo en áreas clave.
10 LA GESTION DEL RIESGO, IMPRESCINDIBLE EN LA AUDITORIA INTERNA.
Estudio sobre la necesidad creciente de proporcionar una mayor comprensión de la gestión del riesgo.
AUSTRALIAN GOVERNMENT AUDITING AND ASSURANCE STANDARDS BOARD
Guidance Statement GS 015 Audit Implications of Accounting for Investments in Associates
Esta guía de Orientación se ha formulado para orientar a los auditores sobre las consecuencias de auditoría derivadas de la aplicación de la Norma de Contabilidad NIC 128 inversiones en asociadas.
Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements
Esta norma establece los requisitos de auditoría y proporciona la aplicación y otro material explicativo sobre las responsabilidades de la empresa para su sistema de control de calidad de las auditorías y revisiones de los informes financieros y demás información financiera, y de los compromisos de garantía de otros
Auditing Standard ASA 101 Preamble to Australian Auditing Standards
Esta Norma de Auditoría expone componentes obligatorios adicionales a los que se encuentran en otras partes de las Normas de Auditoría de Australia.
Revisión y Reformulación de las normas de auditoría Australianas
|No. |Titulo |Fecha de Aprobación |Fecha de |
| | | |aplicación |
|Principio del |Quality Control for Firms that Perform Audits and Reviews of Financial |27 Oct 2009 |1 Jan 2010* |
|formulario |Reports, Other Financial Information, and Other Assurance Engagements | | |
|ASQC 1 | | | |
|Final del | | | |
|formulario | | | |
|ASA 101 |Preamble to Australian Auditing Standards |27 Oct 2009 |1 Jan 2010 |
|ASA 102 |Compliance with Ethical Requirements when Performing Audits, Reviews and |27 Oct 2009 |1 Jan 2010 |
| |Other Assurance Engagements | | |
|ASA 200 |Overall Objectives of the Independent Auditor and the Conduct of an Audit|27 Oct 2009 |1 Jan 2010 |
| |in Accordance with Australian Auditing Standards | | |
|ASA 210 |Agreeing the Terms of Audit Engagements |27 Oct 2009 |1 Jan 2010 |
|ASA 220 |Quality Control for an Audit of a Financial Report and Other Historical |27 Oct 2009 |1 Jan 2010 |
| |Financial Information | | |
|ASA 230 |Audit Documentation |27 Oct 2009 |1 Jan 2010 |
|ASA 240 |The Auditor's Responsibilities Relating to Fraud in an Audit of a |27 Oct 2009 |1 Jan 2010 |
| |Financial Report | | |
|ASA 250 |Consideration of Laws and Regulations in an Audit of a Financial Report |27 Oct 2009 |1 Jan 2010 |
|ASA 260 |Communication with Those Charged with Governance |27 Oct 2009 |1 Jan 2010 |
|ASA 265 |Communicating Deficiencies in Internal Control to Those Charged with |27 Oct 2009 |1 Jan 2010 |
| |Governance and Management | | |
|ASA 300 |Planning an Audit of a Financial Report |27 Oct 2009 |1 Jan 2010 |
|ASA 315 |Identifying and Assessing the Risks of Material Misstatement through |27 Oct 2009 |1 Jan 2010 |
| |Understanding the Entity and Its Environment | | |
|ASA 320 |Materiality in Planning and Performing an Audit |27 Oct 2009 |1 Jan 2010 |
|ASA 330 |The Auditor's Responses to Assessed Risks |27 Oct 2009 |1 Jan 2010 |
|ASA 402 |Audit Considerations Relating to an Entity Using a Service Organisation |27 Oct 2009 |1 Jan 2010 |
|ASA 450 |Evaluation of Misstatements Identified during the Audit |27 Oct 2009 |1 Jan 2010 |
|ASA 500 |Audit Evidence |27 Oct 2009 |1 Jan 2010 |
|ASA 501 |Audit Evidence—Specific Considerations for Inventory and Segment |27 Oct 2009 |1 Jan 2010 |
| |Information | | |
|ASA 502 |Audit Evidence—Specific Considerations for Litigation and Claims |27 Oct 2009 |1 Jan 2010 |
|ASA 505 |External Confirmations |27 Oct 2009 |1 Jan 2010 |
|ASA 510 |Initial Audit Engagements—Opening Balances |27 Oct 2009 |1 Jan 2010 |
|ASA 520 |Analytical Procedures |27 Oct 2009 |1 Jan 2010 |
|ASA 530 |Audit Sampling |27 Oct 2009 |1 Jan 2010 |
|ASA 540 |Auditing Accounting Estimates, Including Fair Value Accounting Estimates,|27 Oct 2009 |1 Jan 2010 |
| |and Related Disclosures | | |
|ASA 550 |Related Parties |27 Oct 2009 |1 Jan 2010 |
|ASA 560 |Subsequent Events |27 Oct 2009 |1 Jan 2010 |
|ASA 570 |Going Concern |27 Oct 2009 |1 Jan 2010 |
|ASA 580 |Written Representations |27 Oct 2009 |1 Jan 2010 |
|ASA 600 |Special Considerations—Audits of a Group Financial Report (Including the |27 Oct 2009 |1 Jan 2010 |
| |Work of Component Auditors) | | |
|ASA 610 |Using the Work of Internal Auditors |27 Oct 2009 |1 Jan 2010 |
|ASA 620 |Using the Work of an Auditor's Expert |27 Oct 2009 |1 Jan 2010 |
|ASA 700 |Forming an Opinion and Reporting on a Financial Report |27 Oct 2009 |1 Jan 2010 |
|ASA 705 |Modifications to the Opinion in the Independent Auditor's Report |27 Oct 2009 |1 Jan 2010 |
|ASA 706 |Emphasis of Matter Paragraphs and Other Matter Paragraphs in the |27 Oct 2009 |1 Jan 2010 |
| |Independent Auditor's Report | | |
|ASA 710 |Comparative Information—Corresponding Figures and Comparative Financial |27 Oct 2009 |1 Jan 2010 |
| |Reports | | |
|ASA 720 |The Auditor's Responsibilities Relating to Other Information in Documents|27 Oct 2009 |1 Jan 2010 |
| |Containing an Audited Financial Report | | |
|ASA 800 |Special Considerations—Audits of Financial Reports Prepared in Accordance|27 Oct 2009 |1 Jan 2010 |
| |with Special Purpose Frameworks | | |
|ASA 805 |Special Considerations—Audits of Single Financial Statements and Specific|27 Oct 2009 |1 Jan 2010 |
| |Elements, Accounts or Items of a Financial Statement | | |
|ASA 810 |Engagements to Report on Summary Financial Statements |27 Oct 2009 |1 Jan 2010 |
|ASRE 2410 |Review of a Financial Report Performed by the Independent Auditor of the |27 Oct 2009 | |
| |Entity |Final del formulario| |
CHARTERED ACCOUNTANTS OF CANADA
Guía de referencia de las Normas de auditoría Canadiense y Normas de Control de Calidad (CSQC 1). En esta guía se destacan los ámbitos de la similitud y diferencia entre el EAP y las normas canadienses existentes tal como se establece en el Manual de CICA.
COMISION EUROPEA
The European Commission has published an independent study comparing the ISAs and PCAOB auditing standards. An identification of differences regarding the auditors' ethical and independence requirements between ISAs and PCAOB standards is outside the scope of this study. July 20, 2009.
Commission proposes cooperation on the exchange of audit working papers between Member States and Canada, Japan and Switzerland. July 25 , 2009.
The scoreboard on the transposition of the Statutory Audit Directive (2006/43/EC) was drawn up solely on the basis of the information provided by Member States in reply to a questionnaire sent by the Internal Market and Services DG of the European Commission. November 1, 2009.
The European Commission will host a one-day conference on international developments in Accounting and Auditing on the 8th of February 2010. The conference is aimed at policy makers, regulators and businesses.
INTERNATIONAL STANDARDS OF SUPREME AUDIT INSTITUTIONS ISSAI
(801,1033)/INTOSAI_GOV_9140_E_Exp-draft.pdf
The potential conflicting requirements of an organization’s governance structure’s need for assurance, the increasing importance of integrated risk management and control processes, and the overall growth in the demand for internal audit services, leads to concerns regarding internal auditor independence. In this regard, it is critical that public sector audit activities are configured and positioned appropriately within the organization.
(802,1033)/INTOSAI_GOV_9150_E_Exp-draft.pdf
This paper provides guidance on the way coordination and cooperation between Supreme Audit Institutions (SAIs) and internal auditors in the public sector can be achieved while respecting the distinctive functions and professional requirements of both.
ISSAIs that will be presented to the Governing Board for approval on 16 - 18 November 2009 in Cape Town, South Africa
INSTITUTO MEXICANO DE CONTADORES PUBLICOS
CODIGO DE ETICA PROFESIONAL 2009
El Instituto Mexicano de Contadores Públicos expidió, a fines de la década de los veinte, un Código de Ética Profesional con objeto de ofrecer mayores garantías de solvencia moral y establecer normas de actuación profesional. La necesidad de tener un código, nace de la aplicación de las normas generales de conducta en la práctica diaria. Puesto que todos los actos humanos son regidos por la ética, también las reglas escritas deben ser de aplicación general.
IDENTIFICACION Y EVALUACION DEL RIESGO DE ERROR MATERIAL POR MEDIO DEL CONOCIMIENTO Y LA COMPRESION DE LA ENTIDAD Y DE SU ENTORNO. Septiembre de 2009
Obedece al proceso de convergencia de las Normas de Auditoría mexicanas con las Normas Internacionales de Auditoría, establece los pronunciamientos normativos relativos a la responsabilidad que tiene un auditor externo de identificar y evaluar los riesgos de error material en los estados financieros sujetos a examen, por medio del conocimiento y comprensión de la entidad, de su entorno y de su sistema de control interno.
GUIA DE CONTROL DE CALIDAD PARA PRACTICAS PEQUEÑAS Y MEDIANAS Agosto 2009
El Comité de las Prácticas Pequeñas y Medianas (SMP) de la IFAC ordenó la elaboración de esta Guía para promover la aplicación uniforme de la Norma Internacional de Control de Calidad (ISQC) 1 “Control de Calidad de las Firmas que Llevan a Cabo Auditorías y Revisiones de Estados Financieros y Otros Compromisos de atestiguamiento y Servicios Relativos.”
FÉDÉRATION DES EXPERTS COMPTABLES EUROPÉENS
THE FEDERATION OF EUROPEAN ACCOUNTANTS
DISCUSSION PAPER FOR AUDITOR’S ROLE REGARDING PROVIDING ASSURANCE ON CORPORATE GOVERNANCE STATEMENTS. Noviembre 2009.
FEE anuncia la publicación de un documento de debate sobre el rol del auditor respecto del aseguramiento sobre los estados de Gobierno Corporativo. La participación de un auditor independiente cualificado puede aumentar el grado de confianza de los usuarios de la información de gobierno corporativo. Hay una serie de prácticas en toda Europa en relación a la garantía de las declaraciones de gobernanza empresarial.
FEE RESPONSE TO THE EUROPEAN COMMISSION`S CONSULTATION ON CONTROL STRUCTURES IN AUDIT FIRMS AND THEIR CONSEQUENCES ON THE AUDIT MARKET.
FEE acoge con satisfacción la oportunidad de pronunciarse sobre la consulta de la Comisión Europea sobre las estructuras de control en las empresas de auditoría y sus consecuencias sobre el mercado de auditoría.
FEE COMMENT LETTER ON THE EUROPEAN COMMISSION CONSULTATION ON THE ADOPCTION OF INTERNATIONAL STANDARDS ON AUDITING. Septiembre 2009
FEE apoya plenamente la adopción de las NIA en todas las auditorías legales en la UE . El uso de las NIA armonizado aumentará la calidad de auditoría y aumentar la confianza en la fiabilidad, la comparabilidad y la coherencia de los estados financieros y la aceptación global de los informes de auditoría.
ENHANCED CORPORATE REPORTING AND AUDITOR’S ASSURANCE ON CORPORATE GOVERNANCE STATEMENTS IS A KEY FACTOR IN ENSURING CONFIDENCE IN CAPITAL MARKETS.
Mayor información sobre las empresas y la garantía de auditoría sobre los estados de gobierno corporativo es un factor clave para garantizar la confianza en los mercados de capital
THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS - AICPA
El AICPA publicó Proyecto de Declaraciones sobre Normas de Auditoría:
|TITLE |COMMENT DUE DATE |COMMENTS |
|Proposed Statements on Auditing Standards, Terms of Engagement and |January 15, 2010 | |
|Written Representations | | |
|Proposed Statements on Auditing Standards, Forming an Opinion and |December 31, 2009 | |
|Reporting on Financial Statements; Modifications to the Opinion in | | |
|the Independent Auditor’s Report; and Emphasis of Matter Paragraphs| | |
|and Other Matter Paragraphs in the Independent Auditor’s Report | | |
|Proposed Statements on Auditing Standards, Reporting on Compliance |December 31, 2009 | |
|With Aspects of Contractual Agreements or Regulatory Requirements | | |
|in Connection With Audited Financial Statements (Redrafted) | | |
|Proposed Statements on Auditing Standards, Special |December 31, 2009 | |
|Considerations—Audits of Financial Statements Prepared in | | |
|Accordance With Special Purpose Frameworks; and Special | | |
|Considerations—Audits of Single Financial Statements and Specific | | |
|Elements, Accounts, or Items of a Financial Statement | | |
|Proposed Statements on Auditing Standards, Engagements to Report on|December 31, 2009 | |
|Summary Financial Statements | | |
|Proposed Statements on Auditing Standards, Reporting on Financial |December 31, 2009 | |
|Statements Prepared in Accordance With a Financial Reporting | | |
|Framework Generally Accepted in Another Country | | |
|Proposed Statement on Auditing Standards, Related Parties |December 15, 2009 | |
|(Redrafted) | | |
|Proposed Statement on Auditing Standards, Audits of Group Financial|December 15, 2009 | |
|Statements (Including the Work of Component Auditors) | | |
|Proposed Statement on Auditing Standards, Auditing Accounting |November 30, 2009 | |
|Estimates, Including Fair Value Accounting Estimates and Related | | |
|Disclosures (Redrafted) | | |
|Proposed Statement on Quality Control Standards, A Firm’s System of|Closed |Letters of Comment |
|Quality Control (Redrafted) |August 31, 2009 | |
|Proposed Statement on Auditing Standards, Quality Control for an |Closed |Letters of Comment |
|Audit of Financial Statements |August 31, 2009 | |
|Proposed Statement on Auditing Standards, External Confirmations |Closed |Letters of Comment |
| |August 31, 2009 | |
|Proposed Statements on Standards for Accounting and Review |Closed |Letters of Comment |
|Services: Proposed SSARS, Framework and Objectives for Performing |July 31, 2009 | |
|and Reporting on Compilation and Review Engagements; Proposed | | |
|SSARS, Compilation of Financial Statements; and Proposed SSARS, | | |
|Review of Financial Statements | | |
|Proposed Statement on Auditing Standards, Subsequent Events and |Closed |Letters of Comment |
|Subsequently Discovered Facts |July 15, 2009 | |
El Comité de Organizaciones Patrocinadoras de la Comisión Treadway (COSO), de los cuales la AICPA es miembro, ayuda a los ejecutivos sénior evaluar y gestionar los principales riesgos que enfrentan sus empresas y el trabajo con las juntas de directores en la supervisión de riesgos. El documento, Fortalecimiento de Enterprise Risk Management for Strategic Advantage, destaca cuatro áreas de enfoque.
Effective Enterprise Risk Management se inicia con una conversación
Dada la reciente crisis financiera, es cada vez más claro que las mejoras deben realizarse mediante las actividades de los altos ejecutivos basados en la gestión del riesgo dentro de sus organizaciones y las funciones de las juntas de directores en la supervisión de riesgos.
Nueva Guía de Servicios de Control Interno Gubernamental para la Organizaciones
Este documento describe los conceptos de control interno (control interno específicamente sobre la información financiera) y discute los tipos de servicios relacionados con los servicios de control interno que una organización gubernamental puede contratar a través de un contador público.
Septiembre 2009
Auditing Standards Board Issues Additional Exposure Drafts Under Clarity Project
The Auditing Standards Board has issued the following Proposed Statements on Auditing Standards resulting from its Clarity Project:
● Audits of Group Financial Statements (Including the Work of Component Auditors). Comments are due December 15, 2009. Read the key differences between the proposed SAS and AU section 543, as well as a description of a number of terminology additions and changes.
● Related Parties (Redrafted). Comments are due December 15, 2009. Read how the premise of the existing AU section 334 contrasts from the proposed SAS.
● Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures (Redrafted). Comments are due November 30, 2009. The proposed SAS does not change or expand SAS No. 57 or SAS No. 101 in any significant respect.
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NACIONAL
Ley número 1314 del 13 julio de 2009
"Por la cual se regulan los principios y normas de contabilidad e información financiera y de aseguramiento de información aceptados en Colombia, se señalan las autoridades competentes, el procedimiento para su expedición y se determinan las entidades responsables de vigilar su cumplimiento"
(do).pdf
Ley 1340 de 24 de Julio de 2009
"por medio de la cual se dictan normas en materia de protección de la competencia"
Resolución número 001474 de 2009
Por la cual se emite el nuevo Plan Único de Cuentas para las Instituciones Prestadoras de Servicios de Salud de naturaleza privada y Empresas que prestan Servicios de Transporte Especial de Pacientes.
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INTERNACIONAL
Improvements proposed to public sector standards
The International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants has launched an improvements project with the release of Exposure Draft (ED) 42 Improvements to IPSASs. This ED is the first of a proposed series of annual improvements to the IPSASs and is modeled on the successful annual improvements program developed by the International Accounting Standards Board (IASB). The proposed amendments in the ED are related primarily to the recognition, measurement, or disclosure requirements but do not represent substantive revisions to the content of existing standards. They reflect changes made by the IASB to related International Financial Reporting Standards. Comments on ED 42 are requested by 30 September 2009.
IAESB proposes education work plan
IFAC's International Accounting Education Standards Board (IAESB) has invited organisations and individuals with an interest in accounting education to comment on its proposed 2010-2012 Strategy and Work Plan. The IAESB's proposed strategy focuses on projects and activities aimed at developing International Education Standards (IESs), while providing adoption and implementation guidance to interested stakeholders in accounting education. The IAESB proposes to undertake three high-priority activities, beginning in 2010. These are:
Conducting a revision of the IESs, considering results of the IAESB's drafting conventions project and recent developments in the accountancy profession.
Developing implementation guidance in areas of measurable implementation of the IESs, competency frameworks, and quality control measures for education providers.
Promoting greater awareness among academics, regulators, and others of the IAESB's pronouncements and its role in advancing international debate on emerging issues relating to development and assessment of professional accountants.
IFAC asks G20 to adopt global standards
The International Federation of Accountants (IFAC) has urged G20 leaders, at their 23-24 September 2009 meeting in Pittsburgh, Pennsylvania, USA, to encourage adoption and implementation of global accounting, auditing, and auditor independence standards. IFAC also asks that further steps be taken to enhance the governance of the International Accounting Standards Board. IFAC's letter also includes recommendations on enhancing corporate governance, strengthening of the accountancy profession in developing countries, and developing new tools and metrics to achieve global sustainability. IFAC also asks the G20 to facilitate debate to resolve issues between financial reporting – designed to communicate business performance to investors – and prudential reporting-used to monitor and maintain financial stability.
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IASCF publishes guide to IAS 32, IAS 39, IFRS 7
The IASC Foundation has published Financial Instruments – A Guide Through the Official Text of IAS 32, IAS 39 and IFRS 7 (July 2009). This 688-page book presents the full text of the standards (along with all related IFRIC Interpretations) with extensive hyperlinked cross-references and annotations. The guide also includes footnotes that describe financial instruments issues on which the IFRIC decided not to develop an interpretation. In addition, to provide guidance on measuring and disclosing the fair value of financial instruments in markets that are no longer active (illiquid markets), the volume contains the report of the IASB Expert Advisory Panel and the accompanying IASB staff summary.
ED on financial instruments classification and measurement
The IASB has published an exposure draft (ED) on Financial Instruments: Classification and Measurement as the first part of its three-phase project to replace IAS 39 Financial Instruments: Recognition and Measurement. The Board decided to address classification and measurement of financial assets and financial liabilities first because they form the foundation of a standard on reporting financial instruments. Moreover, many of the concerns about IAS 39 that have been expressed during the financial crisis relate to its classification and measurement requirements. The IASB plans to finalise the classification and measurement proposals in time for non-mandatory application in 2009 year-end financial statements. The other two phases of the IAS 39 project are addressing Impairment and Provisioning and Hedge Accounting. Additionally, the Board's project on Derecognition of Financial Instrument will also result in amendments to IAS 39. The IASB plans to complete the replacement of IAS 39 during 2010, although mandatory application will not be before January 2012. Comments on the ED on Classification and Measurement are due by 14 September 2009.
Global Preparers Forum to meet 28 July
The IASB's Global Preparers Forum will meet on Tuesday 28 July 2009 from 10;00am to 16:00pm at the Board's offices in London. The purpose of the Global Preparers Forum is to provide input into concepts and proposals that the IASB is developing and offer advice to the IASB on the practical implications of its intended proposals for preparers of financial statements. Meetings are open to public observation
Exposure Draft on rate-regulated activities
The IASB has invited comment on proposals on the accounting for rate-regulated activities. The proposals are set out in an exposure draft Rate-regulated Activities. Comments are due 20 November 2009. The objective of the proposals is to establish whether and how assets and liabilities resulting from rate-regulated activities should be recognised and measured under International Financial Reporting Standards (IFRSs). If adopted, the proposed IFRS would:
define regulatory assets and regulatory liabilities.
set out criteria for their recognition.
specify how they should be measured.
require disclosures about their financial effects.
The IASB was asked for guidance on the issue from many jurisdictions. Clarifying the accounting for rate regulation is of particular importance for jurisdictions that are in the process of adopting IFRSs and where accounting for the effect of rate regulation is in place for some sectors. In those cases entities are currently recognising sometimes significant 'regulatory' assets and liabilities by reference to an existing US standard, in the absence of an IFRS
IASB amends IFRS 1 on first-time adoption
The IASB has amended IFRS 1 First-time Adoption of International Financial Reporting Standards. The amendments address the retrospective application of IFRSs in two particular first-time adoption situations:
Full-cost oil and gas assets. The amendments exempt entities using the full cost method from retrospective application of IFRSs for oil and gas assets. Entities electing this exemption will use the carrying amount under its old GAAP as the deemed cost of its oil and gas assets at the date of first-time adoption of IFRSs.
Determining whether an arrangement contains a lease. If a first-time adopter with a leasing contract made the same type of determination of whether an arrangement contained a lease in accordance with previous GAAP as that required by IFRIC 4 Determining whether an Arrangement Contains a Lease, but at a date other than that required by IFRIC 4, the amendments exempt the entity from having to apply IFRIC 4 when it adopts IFRSs.
FCAG recommendations on standard-setting
The Financial Crisis Advisory Group (FCAG) – a high level group of recognised leaders with broad experience in international financial markets formed jointly by the IASB and the US FASB – has published its recommendations related to accounting standard-setting activities, and other changes to the international regulatory environment following the global financial crisis. The report of the FCAG articulates four main principles and contains a series of recommendations to improve the functioning and effectiveness of global standard-setting. The chief areas addressed in the report are:
Effective financial reporting
Limitations of financial reporting
Convergence of accounting standards
Standard-setters' independence and accountability
IASB ED on classifications of rights issues
The IASB has invited comment on an exposure draft (ED) of an amendment to IAS 32 Financial Instruments: Presentation on the classification of rights issues. The proposals seek to clarify the accounting treatment when rights issues are denominated in a currency other than the functional currency of the issuer. Current practice appears to require such issues to be accounted for as derivative liabilities. The proposals state that if such rights are issued pro rata to an entity's existing shareholders for a fixed amount of currency, they should be classified as equity regardless of the currency in which the exercise price is denominated. The ED Classification of Rights Issues is open for comment until 7 September 2009. The IASB plans to issue the final amendment before the end of 2009 with early application permitted. If adopted the amendment will apply retrospectively
IFRIC proposal on debt extinguishments
The International Financial Reporting Interpretations Committee (IFRIC) has published a draft Interpretation, IFRIC D25 Extinguishing Financial Liabilities with Equity Instruments. The proposal addresses the appropriate accounting under IFRSs when a creditor agrees to accept an entity's shares or other equity instruments to settle the financial liability fully or partially. IFRIC D25 proposes that:
an entity's equity instruments are part of any 'consideration paid' to extinguish a financial liability.
the equity instruments should be measured at either their fair value or the fair value of the financial liability extinguished, whichever is more reliably determinable.
any difference between the carrying amount of the financial liability extinguished and the initial measurement amount of those equity instruments should be included in the entity's profit or loss for the period.
Extractive activities – draft discussion paper
| |The IASB has posted on its website a working draft of a discussion paper Extractive Activities. The draft was prepared by a project|
| |team comprising staff of the national accounting standard-setters in Australia, Canada, Norway, and South Africa. The paper |
| |addresses financial reporting issues associated with exploring for and finding minerals, oil, and natural gas deposits, developing |
| |those deposits, and extracting the minerals, oil, and natural gas. The paper notes that an absence of comprehensive IFRS literature|
| |on the subject has contributed to a divergence in practice under IFRSs. The paper reviews the issues and presents the |
| |recommendations of the project team. It is posted for information only – comments are not requested. The IASB plans to invite |
| |comments on the project team's proposals in the first quarter of 2010. The project is not yet on the IASB's active agenda. The IASB|
| |has agreed that if it adds the extractive activities project to its agenda, it will regard the discussion paper as the first stage |
| |in its due process. In that case, the IASB would publish an exposure draft as the next phase of such a project. |
ED on employee benefits discount rate
| |The International Accounting Standards Board has published for public comment proposals to amend the discount rate for measuring |
| |employee benefits. IAS 19 Employee Benefits requires an entity to determine the rate used to discount employee benefits with |
| |reference to market yields on high quality corporate bonds. However, when there is no deep market in corporate bonds, an entity is |
| |required to use market yields on government bonds instead. The global financial crisis has led to a widening of the spread between |
| |yields on corporate bonds and yields on government bonds. As a result, entities with similar employee benefit obligations may |
| |report them at very different amounts. To address the issue expeditiously, the IASB proposes to eliminate the requirement to use |
| |yields on government bonds. Instead, entities would estimate the yield on high quality corporate bonds. If adopted, the amendments |
| |would ensure that the comparability of financial statements is maintained across jurisdictions, regardless of whether there is a |
| |deep market for high quality corporate bonds. In view of the urgency of the issue and the limited scope of the proposals the IASB |
| |has set a shortened period for comments on the exposure draft -- comments are due by 30 September 2009. The IASB intends to permit |
| |entities to adopt the amendments that arise from this exposure draft in their December 2009 financial statements |
NR/.../EDProposedAmendmentsIAS19DiscountRates.pdf
IASCF Proposals for constitution changes
The Trustees of the International Accounting Standards Committee Foundation (IASCF), the oversight body of the IASB, have published for public comment proposals that form the second part of a two-part review of the IASC Foundation constitution. The objectives of the proposals are to enhance the governance of the organisation, improve the involvement of stakeholders with a broad range of perspectives in both developed and emerging markets, and make operational improvements.
IFRS for SMEs in Spanish is released
| |The IASB has posted on its website the IFRS for Small and Medium-sized Entities in Spanish (NIIF para las PYMES). The three files –|
| |Standard, Basis for Conclusions, and Guidance – are available for free download; registration is required. |
IASCF Monitoring Board statement
| |The IASC Foundation's Monitoring Board has published a Statement of Principles for Accounting Standards and Standard Setting. The |
| |statement emphasises the importance of providing high-quality financial information to ensure the confidence of capital providers |
| |in making investment decisions. The Monitoring Board said that 'independence and transparency' are an essential part of the |
| |standard setter's due process. The Monitoring Board is a group of public capital market authorities to whom the IASC Foundation |
| |established a public accountability link. Here is an excerpt from the Monitoring Board's statement: |
NIIF para PYMES impreso en español se publica
The printed version of the Spanish translation of the IFRS for SMEs is now available. Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las PYMES) 2009 may be ordered for £20 plus shipping, with substantial discounts for students, full time academics, and academic institutions; purchasers in middle income and low income countries; and multiple copies.
IASB finalises 'rights issues' amendment to IAS 32
The International Accounting Standards Board has finalised an amendment to IAS 32 Financial Instruments: Presentation. The amendment addresses the accounting for rights issues (rights, options, or warrants) that are denominated in a currency other than the functional currency of the issuer. Previously such rights issues were accounted for as derivative liabilities. However, the amendment requires that rights, options, or warrants to acquire a fixed number of an entity's own equity instruments for a fixed amount of any currency are equity instruments – regardless of the currency in which the exercise price is denominated – if the entity offers the rights, options, or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. The amendment is effective for annual periods beginning on or after 1 February 2010, with earlier application permitted. The amendment is to be applied retrospectively.
IASB amends IAS 24 on related parties
The IASB has revised IAS 24 Related Party Disclosures to provide a partial exemption from the disclosure requirements for government-related entities and to clarify the definition of a related party. The Board did not change the fundamental approach to related party disclosures contained in previous version of IAS 24, which requires entities to disclose information about related party relationships and transactions. The revisions respond to concerns that the previous disclosure requirements and the definition of a related party were too complex and difficult to apply in practice, especially in environments where government control is pervasive. The revised standard addresses those concerns by:
Providing a partial exemption for government-related entities. Until now, if a government controlled, or significantly influenced, an entity, the entity was required to disclose information about all transactions with other entities controlled, or significantly influenced by the same government. The revised standard still requires disclosures that are important to users of financial statements but eliminates requirements to disclose information that is costly to gather and of less value to users. It achieves this balance by requiring disclosure about these transactions only if they are individually or collectively significant.
Providing a revised definition of a related party.
IASB issues IFRS 9 Financial Instruments
Today, the IASB issued IFRS 9 Financial Instruments as the first step in its project to replace IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 introduces new requirements for classifying and measuring financial assets. Those requirements must be applied starting 1 January 2013, with earlier adoption permitted including for 2009. The IASB intends to expand IFRS 9 during 2010 to add new requirements for classifying and measuring financial liabilities, derecognition of financial instruments, impairment, and hedge accounting. By the end of 2010, IFRS 9 will be a complete replacement for IAS 39 – mandatory for 2013 and optional in earlier years. Click for IASB Press Release (PDF 103k). In a letter accompanying a mailing of the new standard to key stakeholders
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IFRS – Consideraciones para la industria automotriz
Deloitte (Colombia) has published the Spanish translation of a Deloitte (United States) IFRS conversion report:
This booklet provides practical industry insights on IFRSs and includes useful sections on:
Understanding the implications of IFRS – including the impact in accounting and finance, tax, systems and human resources – for the automotive industry
Key technical accounting differences between IFRS and US GAAP for the automotive industry
Evaluating approaches to IFRS conversion
Developing an IFRS road map
IFRS lessons from the European experience
Estándares internacionales de información financiera. Consideraciones para la industria automotriz (PDF 201k)
Spanish version of International Financial Reporting Standards. Considerations for the Automotive Industry (PDF 301k)
US CPA exam to include IFRSs starting 2011
Beginning 1 January 2011, the United State Uniform CPA Examination will include, for the first time, testing on International Financial Reporting Standards. Under the new Content and Skill Specifications for the Uniform CPA Examination (PDF 262k), CPA exam candidates will be expected to 'identify and understand the differences between financial statements prepared on the basis of accounting principles generally accepted in the United States of America (US GAAP) and International Financial Reporting Standards (IFRS)'. Candidates will also be required to demonstrate proficiency in first-time adoption of IFRSs
Proposal to adopt IFRSs in Argentina
Argentina's Comisión Nacional de Valores (CNV, the National Securities Commission, an agency of the Argentine Ministry of Economics and Public Finance) has proposed to require IFRSs for all companies that publicly offer equity or debt securities, beginning with financial statements for the year ended 31 December 2011. The proposal is titled Adopción de Normas Contables Internacionales para la Preparación de Estados Contables (PDF 503k, Spanish). There are approximately 130 publicly traded companies in Argentina, and they have approximately 500 subsidiaries and associates that will also prepare their financial statements using IFRSs. The CNV's proposed IFRS regulation would not apply to the following companies:
Financial institutions (their financial reporting is regulated by the Argentine Central Bank, which has recently announced its intention to require IFRSs probably starting in 2014)
Insurance companies (under the Argentine Insurance Oversight regulation)
• Civil associations
• Cooperatives
• Other entities under the control of the CNV (trusts, mutual funds, and small entities that discount checks).
Prior to 2011, the companies that will be moving to IFRSs will be required to disclose the coming change in a note to their 2009 financial statements and to include in their 2010 financial statements a reconciliation of income and shareholders' equity from current Argentine GAAP to IFRSs. By requiring IFRSs for companies whose securities are publicly traded, the CNV would be acting to adopt a resolution approved in March 2009 by the Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), which is the national accounting standard setter in Argentina. The FACPCE's Resolution – Resolución Técnica No 26: Adopción de las NIIF del IASB (PDF 64k) – states that the IFRSs issued by the International Accounting Standards Board (IASB), in the official Spanish translation issued by the IASB, must be applied – no local adaptations. Resolution No 26 also permits, but does not require, all other non-public companies to apply IFRS. There's more background information on our Argentina Country Page.
IFRSs and the accounting environment in Russia
Deloitte & Touche Regional Consulting Services Limited (Russia) has published Doing Business in Russia 2009 (PDF 2,330k, 80 pages). A section of that report examines the accounting environment in Russia. For historical reasons, the Russian financial reporting has been determined by the state rather than the accounting profession. Russian Accounting Standards (RAS) tend to be a summarised version of IFRSs, with modifications and options that allow the financial statements to be consistent with tax laws and regulations. Doing Business in Russia 2009 includes information about which entities are required to be audited, where financial statements are filed, and recent trends toward voluntary publication of IFRS financial statements. Some differences between IFRSs and Russian Accounting Standards are noted – as summarised below. Here is our Russian Country Page.
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CESR publishes summaries of IFRS enforcement decision
The Committee of European Securities Regulators (CESR) has published its sixth batch of extracts from its confidential database of enforcement decisions taken by EU national enforcers of financial information. From time to time, CESR publishes extracts of selected decisions as a source of information to foster appropriate and consistent application of IFRSs in the EU. Topics covered in batch #6 of CESR's extracts:
Impairment of Available-for-Sale Equity Instruments
Accounting Policies for Impairment of Available-for-Sale Financial Assets
Impairment of Available-for-Sale Financial Assets
Cash Flow Statements
Classification and Valuation of Written Puts on Minority Interests
Disclosure of Key Management Personnel Compensation and Related Party Transactions with Key Management
Contingent Liabilities
Disclosures Regarding Share Capital
Click to download this and earlier decision summaries:
Batch #6 of Extracts from CESR Database of IFRS Decisions (PDF 247k) August 2009
Batch #5 of Extracts from CESR Database of IFRS Decisions (PDF 221k) March 2009
Batch #4 of Extracts from CESR Database of IFRS Decisions (PDF 216k) December 2008
Batch #3 of Extracts from CESR Database of IFRS Decisions (PDF 173k) May 2008
Batch #2 of Extracts from CESR Database of IFRS Decisions (PDF 175k) December 2007
Batch #1 of Extracts from CESR Database of IFRS Decisions (PDF 49k) April 2007
CESR's report on reclassification of financial instruments
The Committee of European Securities Regulators (CESR) has completed a study of the application of the amendments to IAS 39 and IFRS 7 regarding Reclassification of Financial Instruments in 100 large EU financial companies' annual financial statements for 2008. The objectives of the study were (a) to consider how financial companies in Europe applied the reclassification amendments and (b) to analyse whether companies have complied with the related disclosure requirements in IFRS 7. The 100 companies consisted of the 22 financial companies included in the FTSE Eurotop 100 index and 78 other financial companies across Europe. CESR found:
61% of all the companies analysed used the option to reclassify in the annual financial statements for 2008.
68% of the FTSE Eurotop companies used the option to reclassify in the annual financial statements for 2008 compared to only 36% in the interim financial statements for the 3rd quarter of 2008.
The impact of the reclassifications was positive on the profit and loss account and on other comprehensive income. If no reclassifications had been made, the total amount reported in the profit and loss account and in other comprehensive income would have been 28 billion Euros lower than the figures actually reported.
Inadequate compliance with the disclosure requirements in IFRS 7 when a reclassification took place:
40% of all companies analysed (and around one third of the FTSE Eurotop companies) did not disclose the fair value gain or loss on the reclassified financial asset (whether recognised in profit or loss or in other comprehensive income) prior to the reclassification (IFRS 7.12A (d)).
Around half of all companies analysed (and around one quarter of the FTSE Eurotop companies) did not disclose the effective interest rate and the estimated amounts of cash flows that they expected to recover (IFRS 7.12A (f)).
CESR's review of IFRS enforcement in Europe
The Committee of European Securities Regulators (CESR) has published reports of a self-assessment and a peer review of the enforcement of IFRSs and other financial disclosure requirements (such as in prospectuses) by 29 'national enforcers' across Europe. Enforcement in Europe is governed by two related standards: CESR Standard No 1 Enforcement of Standards on Financial Information in Europe (March 2003, PDF 151k) and CESR Standard No. 2 Coordination of Enforcement Activities (PDF 92k, April 2004). Many of the principles in Standard 1 relate directly to IFRSs, including, for example, principle 20:
|Principle 20 |
|In order to promote harmonization of enforcement practices and to ensure a consistent approach of the enforcers to the application |
|of the IFRSs, coordination on ex-ante and ex-post decisions taken by the authorities and/or delegated entities will take place. |
|Material controversial accounting issues will be conveyed to the bodies responsible for standard setting or interpretation. No |
|general application guidance on IFRSs will be issued by the enforcers. |
CESR's 2009 review was conducted in two stages:
First, CESR members self-assessed their application of each of the four principles of CESR's Standard No. 2 by answering questions that have been established for each principle against a set of benchmarks.
Second, CESR's peer pressure group, the Review Panel, conducted a peer review of how National Enforcers applied the Standard.
Among the findings:
The self-assessment showed that less than half (45%) of CESR's members fully apply the Standard in their day-to-day enforcement.
The peer review by the Review Panel revealed that slightly less than one-third of CESR members were fully applying the Standard, and that significantly more than half of the CESR members did not apply the principles overall
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Proposed changes to European banking regulations
Some aspects of the European Commission's revisions to the Directive on capital requirements for financial institutions may have financial reporting implications. Among other things the proposal calls for enhanced public disclosures about the level of risks to which banks are exposed in securitisations in both their trading and non-trading portfolios. It would also make clear that the provisions on prudent valuation in the existing Directives should apply to all instruments measured at fair value, whether in the trading book or non-trading book of institutions. The proposal acknowledges that there may be differences in fair value measurements for accounting and regulatory purposes: "Where the application of prudent valuation would lead to a lower carrying value than actually recognised in the accounting, the absolute value of the difference should be deducted from own funds."
Do not change the fundamental purpose of accounting
| |Paul Boyle, Chief Executive of the UK Financial Reporting Council (FRC), argued in a speech to the FRC Annual Open Meeting against |
| |proposals to use accounting as a public policy tool to reduce pro-cyclicality and challenged the proposition that accounting |
| |measures that show volatility should be adjusted to create an impression of stability. Mr Boyle also warned that the risks to |
| |confidence in corporate reporting and governance remained higher than normal and that there was no room for complacency. |
FEE urges new approach to setting global standards
FEE (Federation des Experts Comptables Europeens – Federation of European Accountants) has issued a policy statement on financial reporting confirming its views that a single set of global accounting standards is needed, but concluding that convergence should no longer be a key driver in the financial reporting debate.
Basel Committee principles for revising IAS 39
The Basel Committee on Banking Supervision has published a set of high level guiding principles to assist the IASB in addressing issues related to provisioning, fair value measurement, and related disclosures. In releasing the principles the Basel Committee said that "the principles will help it produce standards that improve the decision usefulness and relevance of financial reporting for key stakeholders, including prudential regulators. Moreover, the principles would ensure that accounting reforms address broader concerns about procyclicality and systemic risk."
IVSC proposal on valuing investment property
The International Valuation Standards Council (IVSC) has invited comment on an exposure draft (ED) of a Proposed Guidance Note The Valuation of Investment Property under Construction. Comments are requested by 31 October 2009. The guidance comes in response to a change in the scope of IAS 40 Investment Property that was made by the IASB in May 2008 as part of its Annual Improvements Project. The scope of IAS 40 was broadened, effective January 2009, to include property under construction or development for future use as an investment property. Such property previously fell within the scope of IAS 16. As a result, entities reporting under IFRSs now have to account for investment property under construction in the same way as other investment property.
FASB proposes fair value disclosures for 2009
The US Financial Accounting Standards Board (FASB) has issued an exposure draft (ED) of a proposed Accounting Standards Update intended to improve disclosures about fair value (FV) measurements. Proposed new and revised disclosures include:
Effect of reasonably possible alternative Level 3 measurements (measurements based on unobservable inputs) that could increase or decrease FV significantly – sometimes called sensitivity disclosures
Transfers of assets or liabilities among Level 1, 2, and 3 measurements
Information about gross purchases, sales, issuances, and settlements of assets or liabilities whose FV is measured using a Level 3 FV measurement
Disaggregated disclosures of FV for each class of assets and liabilities
Valuation techniques and inputs used to measure FV using Level 2 and 3 measurements
The proposed disclosures are similar to those already required by IFRS 7 Financial Instruments: Disclosures. With the exception of the sensitivity disclosures (item 1 above), the new disclosures would be required for interim and annual reporting periods ending after 15 December 2009. The Level 3 sensitivity disclosures would be effective for interim and annual reporting periods ending after 15 March 2010. FASB's deadline for comments on the proposals is 12 October 2009.
FSB seeks simplified global financial instruments accounting
The Financial Stability Board (FSB) has urged the IASB and FASB to simplify, improve, and converge their accounting standards for financial instruments "in a manner that does not expand the use of fair value in relation to the lending activities (involving loans and investments in debt instruments) of financial intermediaries". The FSB was established to coordinate the policies by which countries regulate and supervise financial institutions
CEBS consults on bank disclosures
The Committee of European Banking Supervisors (CEBS) has published a consultation paper proposing disclosure guidelines intended to help financial institutions improve their risk disclosures in the wake of the financial crisis. The disclosure guidelines are divided into three different parts, discussing respectively:
general principles to be applied to high quality disclosures
principles dealing with the content of disclosures on areas or activities under stress, in particular business models, impacts on results and risk exposures, impacts on financial positions, risk management, and sensitive accounting issues guidance on presentational aspects of disclosures
SEC bulletin on oil and gas accounting
company reporting requirements to help investors evaluate the value of their investments in these companies. The Office of the Chief Accountant of the US Securities and Exchange Commission has issued updated guidance on how the agency's staff interprets accounting rules related to the oil and gas industry. These updates correspond with rulemaking that the SEC approved in December 2008 to modernise its oil and gas
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A propósito de la formación del contador gerencial en el mundo, el siguiente es un ejemplo de la ruta a seguir:
Se busca que un estudiante pueda participar de actividades de investigación, que los conocimientos de gestión contable puedan ser aplicados y en especial, que haya una educación continua y permanente, de acuerdo con la evolución de los negocios.
CMA en los lineamientos de contabilidad gerencial, propone una serie de temas estratégicos, que colaboran en el mejor desempeño de la función.
Entre estos tópicos se pueden mencionar:
Divestitures
Evidence-based Decision Making: Using Business Intelligence to Drive Value
Implementing Process Based Management in Organizations
Using Strategy Maps to Drive Performance in the Not-For-Profit Sectors
Outsourcing the Finance and Accounting Functions
Strategic Management of Information for Boards
Using Strategy Maps to Drive Performance
Strategic Partnering
Monitoring Customer Value
Implementing Business Process Redesign
El Instituto de Contadores Gerenciales Certificados (ICMA) anunció un cambio en el formato y el currículo del programa de examen CMA.
ICMA® updates CMA® exam format
To ensure that the CMA remains the most appropriate designation for accountants and financial professionals in business, the Institute of Certified Management Accountants (ICMA) announced a change to the format and curriculum of the CMA exam program.
Beginning May 1, 2010, the CMA exam will consist of a two-part format focusing on the critical skills of financial planning, analysis, control and decision support. Testing for the current four-part CMA exam format will continue through December 31, 2010.
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Pronunciamiento del Nuevo Presidente del IMA
John M. Brausch: CMA Champion and Second-Generation IMAer
By Lori Colaccio Parks
IMA Chair for 2009-2010, John M. Brausch, CMA, CFM, CPA, has a keen understanding of the value that IMA and the CMA certification provide. In his position as Chair, he will strive to make a lasting difference to the association and the profession.
Nuevo link de la red social en línea
New LinkUp IMA Online Social Network is Now Live!
IMA invites members to ioin LinkUp IMA, our exciting new online social network exclusive for IMA
En el 2009 el IMA emitió un nuevo estandar sobre valuación
Business Valuation (2009). This Statement will familiarize the financial professional with the methodologies in a valuation report and how to perform valuation calculations.
Algunos de los artículos publicados por el IMA en Strategic Finance para el segundo semestre del 2009 son:
Developing a Lean Performance Score
By DeWayne L. Searcy, CMA, CIA, CPA
Many companies in the early stages of a lean effort find it difficult to measure the success of their work. A lean performance score provides an easy-to-understand metric that clearly illustrates the success of a lean implementation. By measuring your organization’s progress in implementing lean, you can better manage the transformation and help ensure the organization fully achieves the desired benefits of going lean.
Nurturing the Right Customers
By V. Kumar and Bharath Rajan
Short-term models of profitability often give short shrift to customers, without whom any business is doomed to failure. By concentrating on measuring and improving Customer Lifetime Value (CLV), companies can help ensure that they focus their marketing dollars on the most profitable customers and avoid spending on those who cost too much and return too little.
Renewing your will to compete
By Tom FitzGerald
Effectively managing a company’s Operating Dynamic can have a far more profound impact on the bottom line than a major strategic change. It’s possible to manage the organizational forces that contribute to the Operating Dynamic just as you would the line items on financial statements. CFOs have the skills, experience, and training to measure and manage these items and help drive a company’s performance.
Management Accounting and Control: Lessons for and from the World’s Tiniest Businesses
By Srikant M. Datar, Marc J. Epstein, and Kristi Yuthas
Microfinance has been an important method for helping individuals in developing countries gain access to financial services. Yet experience has shown that access to capital isn’t enough to guarantee success. Many microentrepreneurs lack the same skills that management accountants rely on every day. Helping them learn these basic concepts can help ensure microfinancing efforts have an even greater positive impact.
Ethics Articles in SF Magazine
Temas de los últimos SF-bulletin:
Agosto
SEC Proposes Exec-Comp Reporting Enhancement
New SEC Push for Expanded SRI Reporting
SEC More Aggressive
Books: Personal Ethics
Books: Disruptive Innovation
Septiembre
Are You Linked Up?
Healthcare Legislation
Executive Compensation Legislation
IMA’s China Case Competition Is a Hit
PCAOB Gets New Chairman and Standard
Books: Wildly Successful Initiatives
Octubre
New Chief Accountant
SEC Issues Guidance on FASB Codification
Is Information Overload Hurting Your Career?
Letters: A Long Way to Go
Books: U.S. GAAP and IFRS Convergence
Noviembre
Derivatives Bill Splits Corporate Community & Obama Administration
SEC/FASB Report to Congress Passes House
We Want Your Stories
Letters: Increase Profits at All Costs
Books: Driving New Growth
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Celebración del aniversario número 90 del CIMA
CIMA President’s Dinner and Annual Awards - leading the way
To celebrate CIMA’s 90th anniversary, the President's Dinner and Annual Awards have been combined into one prestigious event. This will bring together 400 of CIMA's most valued stakeholders to recognise the success of the people, teams and organisations who are leading the way in our profession.
This anniversary event will take place at the Guoman Towers Hotel overlooking Tower Bridge in central London and it offers you a chance to learn from the best in business. Be inspired by the success stories of the awards winners and by the special guest speaker, Elmo De Alwis, CEO and managing director of Sigma Pharmaceuticals in Australia. Dominic Holland, comedian, television presenter and author will provide the after dinner entertainment and will present the awards.
Dentro de los studios que realizó el CIMA durante el segundo semestre del 2009 podemos encontrar los siguientes:
Risk and Control Strategy
Management Accounting Performance Evaluation
Decision Management
Organisational Management and Information Systems
CIMA publicó los siguientes documentos producto de sus investigaciones
Improving decision making in organizations The opportunity to reinvent finance business partners
Improving decision making in organizations Unlocking business intelligence
Improving decision making in organizations The opportunity to transform finance
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Ca Magazine del mes de diciembre de 2009, trae el estudio titulado: Ten ways to add value
Este refleja a través de una serie de encuestas, que los clientes dicen que su contador trae mucho valor. De acuerdo con el estudio de la Federación Canadiense de Negocios Independientes (CFIB), el 66,5% de las empresas consideran que su contador - y el abogado - la fuente más valiosa de información. Asociaciones empresariales y comerciales de menor rango, en el 35%, seguido de otras pequeñas empresas (19,8%) y proveedores (12,3%)… El estudio completo se puede ver en:
La European Accounting Review, en su documento publicado en febrero de 2009: How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects, hace un interesante estudio crítico acerca del papel de los responsables financieros y cómo la contabilidad de gestión puede ser sujeta de innovación.
ABSTRACT Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not, is still underdeveloped. This paper contributes to the literature by examining the role of the CFO in MAS innovation. We hypothesize that individual differences between CFOs are predictive of organizations’ use of innovative MAS. In addition, we propose that CFO characteristics moderate the extent to which organizations rationally adapt to (environmental) contingencies. To examine this second prediction we compare the effects of strategy and historical performance on the adoption of innovative MAS for organizations with different types of CFOs. We test our hypotheses using a combination of archival and survey data from the public health care sector in Spain. Our results are generally supportive of our hypotheses.
Este documento se puede consultar en:
IFAC sugiere un mejor costeo para la toma de decisiones
IFAC urges better costing for decision making
New guide and model to help management accountants provide valuable costing information.
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NACIONAL
Ley 1328 de 2009. Dicta normas en materia financiera, de seguros, del mercado de valores y otras disposiciones.
MHCP_Proyecto de decreto creadores del mercado de valores. Por el cual se modifican las reglas aplicables a los creadores del mercado de valores.
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Pronósticos y estructuras de volatilidad multiperíodo de la tasa de cambio del peseo colombiano. Estudios recientes han encontrado evidencia sobre otros hechos estilizados presentes en los retornos de la tasa de cambio de varios países. En algunos se ha encontrado evidencia sobre la persistencia en el proceso de media y/o en la volatilidad. Noviembre 2009.
Comportamiento de los jugadores y teoría de las subastas de deuda pública con aplicaciones al caso Colombiano. This type of auction is also called a single-price or Dutch auction. The term Dutch auction has a different meaning outside financial markets.” -Back and Zender (1993) The Review of Financial Studies. Noviembre 2009.
Desempeño del Sector Financiero al cierre de septiembre de 2009 En este informe se registran los principales resultados de las entidades del sector financiero consolidado al cierre de septiembre de 2009. Se presentan las cifras agregadas, tanto de las entidades como de los fondos administrados, los indicadores de riesgo de crédito y riesgo de mercado, seguidos de una descripción de la evolución de los mercados financieros y algunas conclusiones. De igual manera, se incluyen las principales cuentas del sistema financiero discriminadas por tipo de intermediario y gráficas adicionales sobre el comportamiento estacional de la calidad y el cubrimiento de la cartera. Noviembre 2009.
Proyecto No. 07 2009 - . Mediante el cual se modifican algunos formatos y/o instructivos obrantes en el Anexo I de la Circular Básica Contable y Financiera con base en los cambios contables realizados para los instrumentos financieros derivados.
Proyecto No. 10 2009. Mediante la cual se modifica el Capítulo XXV de la Circular Básica Contable y Financiera, sobre operaciones de contado.
Proyecto No. 11 2009. Mediante la cual se adiciona un numeral al Capítulo Séptimo del Título Primero de la Circular Básica Jurídica, y se deroga el subnumeral 1.1 del Capítulo Tercero del Título, relacionado con el régimen de Inversiones de capital de las entidades vigiladas en el sector financiero, bursátil y de seguros del exterior.
Proyecto No. 18 2009. Mediante los cuales se modifican el Capítulo II de la Circular Externa 100 de 1995, sobre “Reglas Relativas a la Gestión del Riesgo Crediticio” y sus Anexo 3 y 5. Adicionalmente se modifican las proformas F.1000-44, F.0000-92, F.0000-93, F.0000-104 y se imparten instrucciones en relación con el Plan Único de Cuentas.
INTERNACIONAL
Progress report on the economic and financial actions of the london, washington and pittsburgh g20 summits prepared by the uk chair of the G20. St Andrews, 7 november 2009.
Leaders’ statement the pittsburgh summit. September 24 – 25 2009.
G20 - Declaration on further steps to strengthen the financial system. The G20 Finance Ministers and Central Bank Governors, reaffirmed our commitment to strengthen the financial system to prevent the build-up of excessive risk and future crises and support sustainable growth. Meeting of Finance Ministers and Central Bank Governors, London, 4-5 September 2009.
G20 - Declaration on strengthening the financial system. We, the Leaders of the G20, have taken, and will continue to take, action to strengthen regulation and supervision in line with the commitments we made in Washington to reform the regulation of the financial sector. Our principles are strengthening transparency and accountability, enhancing sound regulation, promoting integrity in financial markets and reinforcing international cooperation. The material in this declaration expands and provides further detail on the commitments in our statement. We published today a full progress report against each of the 47 actions set out in the Washington Action Plan. London, 2 april 2009.
Annual Report of the Executive Board for the Financial Year Ended April 30, 2009. Fighting the global crisis. The world is dealing with the worst economic slowdown since the Great Depression. A crisis that originated in a segment of the U.S. housing market has spread rapidly across the whole world, engulfing advanced economies, emerging markets, and low-income countries alike.
World Economic Outlook . The World Economic Outlook (WEO) presents the IMF staff's analysis and projections of economic developments at the global level, in major country groups (classified by region, stage of development, etc.), and in many individual countries. It focuses on major economic policy issues as well as on the analysis of economic developments and prospects. It is usually prepared twice a year, as documentation for meetings of the International Monetary and Financial Committee, and forms the main instrument of the IMF's global surveillance activities. Publicación October 2009. International Monetary Fund.
Global Financial Stability Report. Navigating the Financial Challenges Ahead. The Global Financial Stability Report provides semiannual assessments of global financial markets and addresses emerging market financing in a global context.* October 2009.
FASB Issues New Standards for Securitizations and Special Purpose Entities. (SmartPros) — The FASB has published Financial Accounting Statements No. 166, Accounting for Transfers of Financial Assets, and No. 167, Amendments to FASB Interpretation No. 46(R), which change the way entities account for securitizations and special-purpose entities.
Publication: June 15, 2009.
What's the Big Investment Idea? July 13, 2009 (SmartPros) — Institutional investors should exploit big-picture investment themes, such as public policy, geopolitics, demographics and emerging wealth because they have been largely underestimated, according to Watson Wyatt.
Understanding Your Social Security Statement Is Essential for Disability Financial Planning May 18, 2009 (SmartPros) — Nearly one in four people in their 20s today will become disabled before reaching age 67. Knowing how much Social Security disability benefits you might expect is an important first-step in sound financial planning.
Global Risks 2009. A Global Risk Network Report. 2009 will be a year of learning the lessons of the financial crisis; a year where its reach in terms of time and scope becomes more evident; a year that calls for a new financial architecture to be shaped. At the same time, it will be a year that will test the resolve and willingness of world leaders to collaborate and take action to move beyond this crisis. The global risks landscape is a crowded one and the window of opportunity we have to address some of the largest challenges of our time is narrow World Economic Forum. January 2009.
Conference to review debt challenges facing developing countries in wake of financial crisis Geneva, 5 November 2009 -- The effects of the global recession on the debt burdens of developing countries -- and the difficult choices many nations increasingly face over whether to devote scarce resources to servicing debts or to stimulating their economies and providing health and social services to their populations -- will be discussed at UNCTAD´s 7th Debt Management Conference. UNCTAD/PRESS/IN/2009/02605/11/09
Back testing value-at-risk This article is the sixth in a series of articles exploring risk management for institutional investors. Over the past five articles, we have covered the basics about computing Value-at-Risk (VaR) to assess the market risk of a portfolio of traditional financial instruments. We explained at a high level the pros and cons of the three main methodologies, namely Analytical, Historical and Monte Carlo Simulations. In our last article we described how one can stress test a portfolio to perform some sensitivity analysis or to account for extreme movements in the markets. But how accurate are these various VaR methodologies? At the end of the day, all these models may look elegant and quite sophisticated, but do they really do what they say they do – identify some areas in a portfolio where risks may arise and eventually affect the overall performance of the portfolio? Back Testing has been designed to answer this particular question. We present in this article the pros and cons of the two main techniques used to back test a VaR model. by Romain Berry J.P. Morgan Investment Analytics and Consulting. September 2009.
An analysis of active and passive managers During World War II, the British government started a program with the slogan “Dig for Victory” – citizens were encouraged to grow their own food as the nation sought to reduce pressure on the public food supply brought on by the war effort and reduce overall expenditures on food. Similarly, stock market investors are feeling the pinch. As some asset managers have fallen short of investors’ expectations, individual and institutional investors are asking themselves the same question, “are these fees worth the added benefit?” In this article, we will provide insight by comparing and contrasting traditional, long-only active and passive portfolio management. By Jeff Mortimer, CFA and Stuart Eadon J.P. Morgan Investment Analytics and Consulting. June 2009
Hedge fund clones: the benefit of liquidity and the promise of average hedge fund returns Institutional investors may want to achieve average hedge fund returns with high liquidity when considering allocation to alternative investments. In this vane, there are a growing number of studies and product releases in the field of hedge fund beta replication.
In theory, hedge fund beta replication seeks to provide alternative exposure with lower fees, less risk, and higher liquidity. Beta replication attempts to break down hedge fund returns into different risk-attributable return components. By Arek Leoniuk J.P. Morgan Investment Analytics and Consulting. March 2009
Equity Risk Premiums (ERP): Determinants, Estimation and Implications - A post-crisis Update Equity risk premiums are a central component of every risk and return model in finance and are a key input into estimating costs of equity and capital in both corporate finance and valuation. Given their importance, it is surprising how haphazard the estimation of equity risk premiums remains in practice. We begin this paper by looking at the economic determinants of equity risk premiums, including investor risk aversion, information uncertainty and perceptions of macroeconomic risk. October 2009.
The IVSC is pleased to provide its views on FSP FAS 157-4 issued on 9 April in response to the request by the IASB. Determining Fair ValueWhen the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly. International Accounting Standards Board. April 2009.
Credit Risk in Liability Measurement. A paper prepared for the IASB by its staff. This discussion paper Credit Risk in Liability Measurement is published by the International Accounting Standards Board (IASB) for comment only. Comments on the contents of the discussion paper should be submitted in writing so as to be received by 1 September 2009. Respondents are asked to send their comments electronically to the IASB website (), using the ‘Open to Comment’ page. All responses will be put on the public record unless the respondent requests confidentiality. However, such requests will not normally be granted unless supported by good reason, such as commercial confidence. The IASB, the International Accounting Standards Committee Foundation (IASCF), the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. June 2009.
¿Por qué América Latina tuvo un mejor desempeño en esta crisis? Los beneficios de estar preparado Aunque esta vez los choques externos fueron muy fuertes, la región de América Latina y el Caribe se ha desempeñado notablemente mejor que en el pasado, e incluso mejor que muchos otros mercados emergentes. Esa mejora puede atribuirse a que la región enfrentó la crisis equipada con marcos de política económica más sólidos y creíbles, y menores vulnerabilidades financieras, externas y fiscales. Esto permitió que varios países de la región implementaran políticas monetarias y fiscales contracíclicas. Octubre 2009
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Decreto 850- 2009 13/03/2009. 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 los socios
|Decreto 0672 - 2009 |06/03/2009 |"Por el cual se deroga el Decreto 4270 del 11 de noviembre de 2008" |
Las empresas que tengan existencias de facturas cambiarias de compraventa y cambiarías de transporte preimpresas con resolución de autorización de la DlAN vigente, podrán usarlas hasta agotar las existencias, o hasta cuando se venza la autorización, lo que ocurra primero. En caso de que estas no cumplan con la totalidad de los requisitos exigidos por la Ley 1231 de 2008, éstos podrán ser incorporados al título de forma mecánica por medio de sello, leyenda o manuscrito, sin que por ello las facturas pierdan la calidad de título valor.
Las facturas que no sean utilizadas se entienden anuladas, sin perjuicio de observar las obligaciones sobre conservación de documentos establecidas en la ley.
Circular 00015 - 2009 11/03/2009 Precio promedio de transacciones de los diferentes títulos que se transan en la Bolsa
Decreto 2271 de 2009 - retención en la fuente laboral. Disminución de la retención laboral por pagos en salud. Disminución para servidores públicos en el exterior. Deducción en la retención laboral por pagos obligatorios de salud. Disminución de la retención para trabajadores dependientes.
Boletín No. 225 - Diferencia en cambio en el IICA. Sentencias que excluyen de la base gravable del impuesto de industria y comercio ala diferencia en cambio y pactos de reajuste. (Consejo de Estado, radicado No. 16088 de abril 2 de 2009).
Acuerdo 031 de Mayo 18 2009 Suprime anticipo ICA. Eliminación del anticipo del impuesto de industria y comercio en el municipio de Palmira para el año 2010: Entidades tales como FENALCO, La Andi, la Cámara de Comercio de Palmira, el Comité Cívico Intergremial, dispusieron un comunicado a la Alcaldía Municipal alternativas a los contribuyentes del tributo para el cumplimiento de la obligación en esta vigencia fiscal. Debido a que el plazo para declarar vence el próximo 30 de mayo y por las diferencias de criterio entre los contribuyentes y la Administración respecto de dicho impuesto, se menciona como una alternativa, la forma de liquidar el anticipo del 15%; sin embargo, esto no será necesario ya que este es eliminado de acuerdo a lo planteado en el Acuerdo Municipal expedido por el Consejo Municipal de Palmira
Sentencia 16466. El no presentarse las declaraciones de impuesto a las ventas, esta no es razón valedera para negar la cancelación de la inscripción en el Registro Único Tributario: Adjunto encontrarán la sentencia No. 16466 del 30 de abril de 2009 del Consejo de Estado, en la que se explica que si el legislador dispuso que los que son responsables del impuesto a las ventas continuarán obligados a declarar siempre y cuando estos no informen a la autoridad tributara el cese de las operaciones, este hecho no podrá alegarse como causal para negar la responsabilidad sobre dicho impuesto el cual es procedente una vez la DIAN reciba y verifique la información. La cancelación del RUT está condicionada al cumplimiento de la obligación de declarar.
IICA Diferencia en cambio TAC 09-180-70-01. Sentencia del Tribunal Administrativo de Cundinamarca señala que “No obstante, es necesario recabar que la diferencia en cambio como resultado de la devaluación o revaluación de una divisa frente a la moneda nacional no es realmente un ajuste integral por inflación, pero tampoco se trata de un ingreso que debe hacer parte de la base gravable del impuesto en comento” (subrayamos).
Señala “las operaciones contables o aritméticas que se encuentran expresadas en moneda extranjera si bien pueden devenir del ejercicio de alguna actividad industrial, comercial o de servicio (importación, exportación, mutuo, etc.), no por ello constituyen actividad alguna ya que son resultado de un ajuste ordenado por la norma que comporta un mayor o menor valor del activo o del pasivo, pero no genera propiamente en el primer evento un ingreso por el ejercicio o la realización de dichas actividades, que pueda ser gravado con el tributo, ya que el mayor valor se causa al reexpresar el valor de las operaciones teniendo en cuenta su exposición a las variaciones de la tasa de cambio de la moneda nacional, sin que se produzca la percepción efectiva del ingreso por la realización de las operaciones o actividades, como quiera que se genera por el movimiento económico y no por la intervención del sujeto. Es decir, puede ser que la operación (llámese acreencias en moneda extranjera, rendimientos financieros, depósitos en moneda extranjera, entre otras) en sí se encuentre gravada, pero su ajuste por diferencia en cambio no corre la misma suerte atendiendo a que se trata de un ajuste ordenado por la norma que se genera por el movimiento económico y no propiamente por la realización de alguna de las actividades gravadas.
En conclusión, la diferencia en cambio no se trata de un ingreso que debe hacer parte de la base gravable del impuesto en comento.”
Como es una apelación de un proceso proveniente de un juzgado administrativo, es definitiva.
Acuerdo 352-08. Reforma Tributaria del Distrito.
CONGRESO APROBO LEY DE AJUSTE TRIBUTARIO. Bogotá, diciembre 16 de 2009. Las sesiones plenarias de la Cámara de Representantes y del Senado de la República aprobaron hoy la Ley de Ajuste Tributario presentada por el Ministro de Hacienda, Oscar Iván Zuluaga, el pasado 20 de julio. La iniciativa pasa a la sanción del Presidente de la República.
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PUBLICACIONES EN REVISTAS ELECTRONICAS
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL
Final del formulario
Principio del formulario
|Articles |
|Article No: |Article Information: |
Reflecting on the production of intellectual capital visualisations
Suresh Cuganesan, John C. Dumay
Social disclosure, legitimacy theory and the role of the state
Pablo Archel, Javier Husillos, Carlos Larrinaga, Crawford Spence
Ensuring legitimacy through rhetorical changes?: A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company
Matias Laine
Ethical climate, organizational-professional conflict and organizational commitment: A study of Chinese auditors
William E. Shafer
ACCOUNTING & FINANCE
Are non-audit services associated with firm value? Evidence from financial information system-related services
Kam-Wah Lai, Gopal V. Krishnan,PDF
Agenda formation and accounting standards setting: lessons from the standards setters Bryan A. Howieson
PDF
Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes
Lisa McManus, Nava Subramaniam
PDF
Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non-audit fees: empirical evidence
Paul A. Griffin, David H. Lont, Yuan Sun
PDF
Effect of outsourcing public sector audits on cost-efficiency
Kar-Ming Chong, Colin Dolley, Keith Houghton, Gary S. Monroe
PDF
ACCOUNTING FORUM
Critical accounting as an epistemic community: Hegemony, resistance and identity
Mary A. Kaidonis
Research in accounting and finance: Paradigm, paralysis, paradox
Mary Kaidonis, Lee Moerman, Kathy Rudkin
ACCOUNTING HISTORY
"Corporate governance regulations": A new term for an ancient concern? The case of Grão Pará and Maranhão General Trading Company in Portugal (1754)
Lúcia Lima Rodrigues, Alvaro Ricardino, and Sofie Tortelboom Aversari Martins
[PDF]
The development of cost accounting in Italy, c.1800 to c.1940
Valerio Antonelli, Trevor Boyns, and Fabrizio Cerbioni
[PDF]
ACCOUNTING, ORGANIZATIONS AND SOCIETY
The limits of accountability
Martin Messner
Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer
Peter Skærbæk
(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article
Sebastian Botzem, Sigrid Quack
The economic crisis and accounting: Implications for the research community
Anthony G. Hopwood
Global financial crisis: The challenge to accounting research
Patricia J. Arnold
The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis
Christopher Humphrey, Anne Loft, Margaret Woods
The crisis of fair-value accounting: Making sense of the recent debate
Christian Laux, Christian Leuz
The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices
Brendan McSweeney
The risk management of nothing
Michael Power
Accounting for self interest in the credit crisis
John Roberts, Megan Jones
Financial crisis and the silence of the auditors
Prem Sikka
ACCOUNTING BUSINESS & FINANCIAL HISTORY
Governmental influences in the development of Chinese accounting during the modern era
Wei Lu; Xu-dong Ji; Max Aiken
The formation and early years of the Union Européenne des Experts Comptables Economiques et Financiers (UEC), 1951–63: or how the Dutch tried to bring down the UEC
Kees Camfferman; Stephen A. Zeff
ADVANCES IN ACCOUNTING
Disclosure of allegedly illegal corporate activities and information risk
Xiaoyan Cheng, Aaron D. Crabtree, David B. Smith
Usefulness of financial information in evaluation of BRIC firms
Da-Hsien Bao
An investigation of the comparative impact of degree of implementation of IFRS upon the public and private information quality of East and West European firms
Arsen Djatej, Grace Gao, Robert H.S. Sarikas, David L. Senteney
Implications of the mandatory transition from national GAAP to IFRS — Empirical evidence from Germany
Axel Haller, Jürgen Ernstberger, Matthias Froschhammer
Toward a conceptual framework of the harmonization of bank financial reporting standards in transition economies: The case of Mexico
Alejandro Hazera, Salvador Marin Hernandez, Carmen Quirvan
How different GAAPS affect performance of valuation models: Evidence from Asia-based companies
Kun Wang, L. Murphy Smith
THE BRITISH ACCOUNTING REVIEW
British research in accounting and finance (2001–2007): The 2008 research assessment exercise
David Ashton, Vivien Beattie, Jane Broadbent, Chris Brooks, Paul Draper, Mahmoud Ezzamel, David Gwilliam, Robert Hodgkinson, Keith Hoskin, Peter Pope, Andrew Stark
Margins of Error in Accounting
T.A. Lee
CRITICAL PERSPECTIVES ON ACCOUNTING
Constructing meaning in the service of power: An analysis of the typical modes of ideology in accounting textbooks
John Ferguson, David Collison, David Power, Lorna Stevenson.
A comparative analysis of theological and critical perspectives on emancipatory praxis through accounting
Brian Shapiro
EUROPEAN ACCOUNTING REVIEW
How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects
David Naranjo-Gil; Victor S. Maas; Frank G. H. Hartmann
Stakeholder Reporting: The Spanish Tobacco Monopoly (1887–1986)
Macario Camara; Eva Chamorro; Alonso Moreno
On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform
Irvine Lapsley; Riccardo Mussari; Gert Paulsson
Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms
Saverio Bozzolan; Marco Trombetta; Sergio Beretta
The True and Fair View in the European Union
David Alexander; Eva Eberhartinger
INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS
An eclectic approach to accounting information systems
E.H.J. Vaassen, J.E. Hunton
Information technology acceptance in the internal audit profession: Impact of technology features and complexity
Hyo-Jeong Kim, Michael Mannino, Robert J. Nieschwietz
Continuous reporting benefits in the private debt capital market
DeWayne L. Searcy, Terry J. Ward, Jon B. Woodroof
JOURNAL OF ACCOUNTING AND ECONOMICS
How does financial reporting quality relate to investment efficiency?
Gary C. Biddle, Gilles Hilary, Rodrigo S. Verdi
Estimation and empirical properties of a firm-year measure of accounting conservatism
Mozaffar Khan, Ross L. Watts
Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners
Omrane Guedhami, Jeffrey A. Pittman, Walid Saffar
Internal control and management guidance
Mei Feng, Chan Li, Sarah McVay
JOURNAL OF ACCOUNTING & ORGANIZATIONAL CHANGE
The institutional pillars of management accounting function
Marko Järvenpää.
Voluntarism versus regulation: Lessons from public disclosure of environmental performance information in Norwegian companies
Even Fallan, Lars Fallan.
The role of internal auditors in ERP-based organizations
Haider H. Madani
Rationality, institutionalism and accounting change: Understanding a performance management system within an Australian public sector entity
Wendy James.
No accounting for corporate governance: proxy voting with securities lending
Susanne Trimbath
JOURNAL OF ACCOUNTING AND PUBLIC POLICY
Audit value and charitable organizations
Karen Kitching
The quality and conservatism of the accounting earnings of local governments
Matt Pinnuck, Bradley N. Potter
Audit and non-audit fees and capital market perceptions of auditor independence
Aloke (Al) Ghosh, Sanjay Kallapur, Doocheol Moon
Market uncertainty and disclosure of internal control deficiencies under the Sarbanes–Oxley Act
Yongtae Kim, Myung Seok Park
Are fully independent audit committees really necessary?
Scott N. Bronson, Joseph V. Carcello, Carl W. Hollingsworth, Terry L. Neal
Enterprise risk management and firm performance: A contingency perspective
Lawrence A. Gordon, Martin P. Loeb, Chih-Yang Tseng
Usefulness of comprehensive income reporting in Canada
Kiridaran Kanagaretnam, Robert Mathieu, Mohamed Shehata
JOURNAL OF ACCOUNTING EDUCATION
A pragmatic model to estimate journal quality in accounting
Michele Matherly, Rebecca Toppe Shortridge
Out-West Products, Inc.: A financial modeling and decision analysis case
Kreag Danvers, Charles A. Brown
JOURNAL OF BUSINESS FINANCE & ACCOUNTING
Earnings Conservatism and Value Relevance Across the Business Cycle
David S. Jenkins, Gregory D. Kane, Uma Velury
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Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments
Henry Jarva
PDF
Does Volatility Improve UK Earnings Forecasts?
Nikola Petrovic, Stuart Manson, Jerry Coakley
PDF
Single Stock Futures as a Substitute for Short Sales: Evidence from Microstructure Data
Bartley R. Danielsen, Robert A. Van Ness, Richard S. Warr
PDF
Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS
Irene Karamanou, George P. Nishiotis
PDF
The Role of Dividends, Debt and Board Structure in the Governance of Family Controlled Firms
Lukas Setia-Atmaja, George A. Tanewski, Michael Skully
PDF
Risk Reduction and Mean-Variance Analysis: An Empirical Investigation
Jonathan Fletcher
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JOURNAL OF HUMAN RESOURCE COSTING & ACCOUNTING
Intellectual capital disclosures in Japanese IPO prospectuses
Gunnar Rimmel, Christian Nielsen, Tadanori Yosano
The prospects for satisfactorily measuring and reporting intangibles: Time to embrace a new model of (ac)counting?
Robin Roslender
JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING
Where Corporate Governance and Financial Analysts Affect Valuation
Ran R. Barniv, Yan Bao
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Equity-Liabilities Distinction: The case for Co-operatives*
Germán López-Espinosa, John Maddocks, Fernando Polo-Garrido
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MANAGEMENT ACCOUNTING RESEARCH
The interaction among disclosures, competition, and an internal control problem
Naomi R. Rothenberg
For which purposes do managers use Balanced Scorecards?: An empirical study
Eelke Wiersma
Frameworks for performance management and control systems research
Robert W. Scapens
The design and use of performance management systems: An extended framework for analysis
Aldónio Ferreira, David Otley
Performance management systems: A conceptual model
Jane Broadbent, Richard Laughlin
Variance analysis and linear contracts in agencies with distorted performance measures
Jörg Budde
Back to the future: New potential for structuration theory in management accounting research?
Alan F. Coad, Ian P. Herbert
Performance measurement design within its organisational context—Evidence from China
Pingli Li, Guliang Tang
In defence of triangulation: A critical realist approach to mixed methods research in management accounting
Sven Modell
QUALITATIVE RESEARCH IN ACCOUNTING &MANAGEMENT.
independent financial auditing and the crusade against government sector financial mismanagement in Ghana
Abu Shiraz Rahaman
Timing and drivers of management control systems in joint ventures: The effect on JV survival
Marcela Porporato
Bean counters or bright young things?: Towards the visual study of identity construction among professional accountants
Samantha Warren, Lee Parker
Accounting and everyday life: towards a cultural context for accounting research
Ingrid Jeacle
The future of interpretive accounting research: The contribution of McCracken's (1988) approach
Sylvain Durocher
Implementing IFRS in local government: value adding or additional pain?
Robyn Pilcher, Graeme Dean
RESEARCH IN ACCOUNTING REGULATION
A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis
Ulf Luthardt, Jochen Zimmermann
The impact of SFAS No. 141 on earnings predictability of merging firms: Evidence from the initial year of implementation
Natalia Mintchik
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (1999–2000)
Stephen R. Moehrle, Mary Beth Mohrman, Jennifer A. Reynolds-Moehrle, Pamela Stuerke
REVIEW OF ACCOUNTING AND FINANCE
Accounting harmonization and the value-relevance of dirty surplus accounting flows
Clare Roberts, Yue Wang
Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees
Santanu Mitra
Agency problems in stock market-driven acquisitions
Scott Fung, Hoje Jo, Shih-Chuan Tsai
An analysis of short-run performance of cross-border mergers and acquisitions: Evidence from the UK acquiring firms
Moshfique Uddin, Agyenim Boateng
Capital structure and firm characteristics: an empirical analysis from Egypt
Mohammad M. Omran, John Pointon
REVIEW OF ACCOUNTING STUDIES
Financial reporting complexity and investor underreaction to 10-K information
Haifeng You and Xiao-jun Zhang
Changes in bonus contracts in the post-Sarbanes–Oxley era
Mary Ellen Carter, Luann J. Lynch and Sarah L. C. Zechman
On the relation between expected returns and implied cost of capital
John Hughes, Jing Liu and Jun Liu
Dynamic performance measurement with intangible assets
Carlos Corona
REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
The effect of earnings quality and country-level institutions on the value relevance of earnings
Steven F. Cahan, David Emanuel and Jerry Sun
Prospect theory and the risk-return paradox: some recent evidence
Pin-Huang Chou, Robin K. Chou and Kuan-Cheng Ko
Analysts’ recommendations: from which signal does the market take its lead?
Rob Brown, Howard W. H. Chan and Yew Kee Ho
Dividend decisions in the property and liability insurance industry: mutual versus stock companies
Hong Zou, Chuanhou Yang, Mulong Wang and Minglai Zhu
REVISTA DE CONTABILIDAD – SPANISH ACCOUNTING REVIEW
LA INFLUENCIA DE LAS EXPLICACIONES DE LA DIRECCIÓN EN LA EVALUACIÓN DE LOS PROCEDIMIENTOS ANALÍTICOS DE AUDITORÍA. (Spanish)Full Text Available / THE EFFECT OF MANAGEMENT EXPLANATIONS ON AUDITOR DECISION PROCESSES IN ANALYTICAL PROCEDURES. (English) By: QUICK, REINER; TOLEDANO, DANIEL SÁNCHEZ.
LAS SOCIEDADES QUE UTILIZAN LAS NIC/NIIF YA NO TIENEN QUE RECONCILIAR LAS CIFRAS CONTABLES A US GAAP. ¿ESTÁ JUSTIFICADA ESTA DECISIÓN DE LA SEC EN EL ÁMBITO DEL SECTOR DE LAS TELECOMUNICACIONES? (Spanish)Full Text Available / COMPANIES USING IFRS ARE NO LONGER OBLIGED TO RECONCILE THEIR ACCOUNTING FIGURES TO US GAAP. IS THIS SEC'S DECISION JUSTIFIED IN THE TELECOMMUNICATIONS SECTOR? (English) By: LAGUNA, JUAN PALOMARES; ROMERO, ENRIQUE CORONA.
AMBIGUITY TOLERANCE LEVELS IN SPANISH ACCOUNTING STUDENTS: A COMPARATIVE STUDY.Full Text Available / NIVELES DE TOLERANCIA A LA AMBIGÜEDAD EN ESTUDIANTES ESPAÑOLES DE CONTABILIDAD: UN ESTUDIO COMPARATIVO. By: ARQUERO, JOSÉ L.; TEJERO, CONCEPCIÓN.
¿CÓMO AFECTAN LOS IMPUESTOS A LA CALIDAD DEL RESULTADO? EVIDENCIA EMPÍRICA EN LAS EMPRESAS ESPAÑOLAS NO COTIZADAS. (Spanish)Full Text Available / HOW TAXES CAN AFFECT EARNINGS QUALITY? EMPIRICAL EVIDENCE FROM SPANISH PRIVATE FIRMS. (English) By: MAYORAL, JUAN MONTERREY; SEGURA, AMPARO SÁNCHEZ.
LA REPERCUSIÓN DEL VALOR RAZONABLE DE LOS BIENES INMUEBLES EN LA UTILIDAD DE LOS ESTADOS FINANCIEROS: UNA NOTA DE INVESTIGACIÓN. (Spanish)Full Text Available / THE INCIDENCE OF THE FAIR VALUE OF REAL ESTATE IN THE USEFULNESS OF FINANCIAL STATEMENTS: A RESEARCH NOTE. (English) By: Galera, Andrés Navarro; López, María del Carmen Peréz.
WORLD OF ACCOUNTING SCIENCE
HEDEF PROGRAMLAMA MODELİ YAKLAŞIMIYLA DIŞ DENETİMDE İŞGÜCÜ PLANLAMASI. (Turkish)Full Text Available / HUMAN RESOURCES PLANNING IN AUDITING THROUGH A GOAL PROGRAMMING MODEL APPROACH. (English) By: Usul, Hayrettin; Ünal, G. Gerhan
MUHASEBE YOLSUZLUKLARININ TESPİTİNDE ADLİ MUHASEBECİNİN ROLÜ VE VERİ MADENCİLİĞİ TEKNİKLERİNİN KULLANILMASI. (Turkish)Full Text Available / THE ROLE OF FORENSIC ACCOUNTANT IN THE DETECTION OF ACCOUNTING CORRUPTIONS AND THE USAGE OF DATA MINING TECHNIQUES. (English) By: Özkul, Fatma Ulucan; Pektekın, Pınar
SERBEST MUHASEBECİ MALİ MÜŞAVİR OLABİLME SÜRECİNİN TÜRKİYE VE AMERİKA'DAKİ YASAL DÜZENLEMELER AÇISINDAN KARŞILAŞTIRILMASI. (Turkish)Full Text Available / A COMPARATIVE ASSESMENT OF THE PROCESS OF BEING A CERTIFIED PUBLIC ACCOUNTANT IN TURKEY AND THE UNITED STATES. (English) By: Uçma, Tuğba; Erserım, Alper.
AVANCES INSTITUCIONALES EN INVESTIGACION EN COLOMBIA
PUBLICACION RESULTADOS I ACTUALIZACION AL IBN- PUBLINDEX 2009. BOGOTA, D.C. SEPTIEMBRE 30 de 2009
El Servicio de Indexación anuncia a editores y responsables de las revistas especializadas en ciencia, tecnología e innovación colombianas, que los resultados correspondientes al primer corte del proceso de Indexación del año 2009 se encuentran publicados en el vínculo Revista Indexadas - Índice Bibliográfico Nacional - Publindex.
PUBLINDEX EN LATINDEX
Latindex es el Sistema Regional de Información en Línea para Revistas Científicas de América Latina, el Caribe, España y Portugal, importante proyecto regional que contribuye a darle visibilidad a la producción científica y tecnológica de los países que lo conforma desde hace 10 años.
En Colombia es Colciencias la entidad socia del Proyecto Latindex y su Servicio de Indexación es quien se encarga de realizar la inclusión y actualización de la información de las Revistas Especializadas de CT+I nacionales en la base de datos Latindex, procedimiento que se realiza cada vez que se publican las actualizaciones del Índice Bibliográfico Nacional Publindex.
Latindex ofrece información a través de: un Directorio que contiene las publicaciones que cumplen con los requisitos para ser consideradas revistas especializadas en CT+I, es decir aquellas que hacen parte de la Base Bibliográfica Nacional Publindex; y un Catálogo en el que se incluyen las publicaciones que son reconocidas en el Índice Bibliográfico Nacional Publindex y que tienen vigente la fecha de indexación.
Los invitamos a consultar Latindex en la siguiente dirección: y buscar allí las publicaciones colombianas, así como la producción editorial de los demás países que conforman el proyecto Latindex
SISTEMA NACIONAL DE CTI PRESENTACION
A partir de la entrada en vigencia de la Ley 1286 de 2009, el Sistema Nacional de Ciencia y Tecnología, al que se refiere el Decreto 585 de 1991, se denominará Sistema Nacional de Ciencia, Tecnología e Innovación –SNCTI con el fin de integrar las actividades científicas, tecnológicas y de innovación bajo un marco donde empresas, Estado y academia interactúen en función de los fines de dicha Ley.
El Sistema Nacional de Ciencia, Tecnología e Innovación –SNCTI es un sistema abierto del cual forman parte las políticas, estrategias, programas, metodologías y mecanismos para la gestión, promoción, financiación, protección y divulgación de la investigación científica y la innovación tecnológica, así como las organizaciones públicas, privadas o mixtas que realicen o promuevan el desarrollo de actividades científicas, tecnológicas y de innovación.
Objetivos
Los Objetivos del SNCTI que se desarrollan respetando las competencias de las entidades que hacen parte del Sistema son:
1. Propiciar la generación y uso del conocimiento, a través del desarrollo científico, tecnológico y la innovación, como actividades esenciales para darle valor agregado a nuestros recursos, crear nuevas empresas basadas en investigación, desarrollo tecnológico e innovación, alcanzar mayores y sostenidas tasas de crecimiento económico, acumulación y distribución de riqueza, con el objeto de mejorar los niveles de calidad de vida de los ciudadanos.
2. Fomentar y consolidar, con visión de largo plazo, los centros y grupos de investigación particulares y de las Instituciones de Educación Superior, sean públicas o privadas, los centros de desarrollo tecnológico, los parques tecnológicos, los centros de productividad, las instituciones dedicadas a la apropiación social de la ciencia, la tecnología y la innovación, las entidades de gestión, administración y promoción del conocimiento, las incubadoras de empresas de base tecnológica y el desarrollo del talento humano, las academias y sociedades científicas, tecnológicas y de innovación, y las diferentes redes, iniciativas de organizaciones e individuos tendientes al fortalecimiento del sistema.
3. Promover y consolidar por diversos mecanismos, la inversión pública y privada creciente y sustentable en investigación, desarrollo tecnológico, innovación y formación del capital humano, para la ciencia, la tecnología y la innovación, como instrumentos determinantes de la dinámica del desarrollo económico, social y ambiental.
4. Diseñar modelos contemporáneos y visionarios de desarrollo económico y social, basados en procesos de enseñanza aprendizaje permanente y democratizado de la ciencia, la tecnología y la innovación, regidos por políticas públicas, bajo la indelegable responsabilidad del Estado.
5. Hacer prospectiva en ciencia, tecnología e innovación, adoptar decisiones y emprender acciones en materia de ciencia, tecnología e innovación que contribuyan a la construcción conjunta e integrada de escenarios de futuro de Colombia en el contexto mundial.
6. Fomentar la coordinación, seguimiento y evaluación entre la política y el desarrollo nacional en ciencia, tecnología e innovación con la actuación internacional del Estado y su política exterior y promover su vinculación con iniciativas y proyectos internacionales estratégicos de ciencia, tecnología e innovación.
7. Articular al sistema y a sus actores con los sistemas e instancias existentes, con el objeto de que cada uno de los componentes desempeñe el papel específico que le corresponde en el proceso, creando sinergia y optimización de recursos.
8. Realizar el seguimiento y evaluación de la política nacional de Ciencia, Tecnología e Innovación y de las actividades de Ciencia, Tecnología e Innovación realizadas por el SNCTI.
9. Promover y evaluar la alianza estratégica universidad-empresa, en función de desarrollar conjuntamente la ciencia, la tecnología y la innovación en sectores estratégicos para el desarrollo economito y social del país.
Actividades de los actores del SNCTI
1. Explorar, investigar y proponer, de manera continua, visiones y acciones sobre la intervención del país en los escenarios internacionales, así como los impactos y oportunidades internacionales para Colombia en temas relacionados con la ciencia, la tecnología y la innovación.
2. Promover el mejoramiento de la productividad y la competitividad nacional.
3. Velar por la generación, transferencia, adaptación y mejora del conocimiento científico, desarrollo tecnológico e innovación en la producción de bienes y servicios para los mercados regionales, nacionales e internacionales.
4. Investigar e innovar en ciencia y tecnología.
5. Propender por integrar la cultura científica, tecnológica e innovadora a la cultura regional y nacional, para lograr la apropiación social de la ciencia, la tecnología y la innovación en Colombia.
6. Procurar el desarrollo de la capacidad de comprensión, valoración, generación y uso del conocimiento, y en especial, de la ciencia, la tecnología y la innovación, en las instituciones, sectores y regiones de la sociedad colombiana.
7. Articular la oferta y demanda de conocimiento colombiano para responder a los retos del país.
Documentos
Ley 1286 de 2009 - Descargar aquí
Visión 2019 Fundamentar el crecimiento económico y social en la ciencia, la tecnología y la innovación –
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CONGRESO DE LA REPÚBLICA
Ley 1343 de julio 31 de 2009
"Por medio de la cual se aprueba el "TRATADO SOBRE EL DERECHO DE MARCAS" Y su "REGLAMENTO", adoptados el 21 de octubre de 1994".
Ley 1341de julio 30 de 2009
POR LA CUAL SE DEFINEN PRINCIPIOS Y CONCEPTOS SOBRE LA SOCIEDAD DE LA INFORMACiÓN Y LA ORGANIZACiÓN DE LAS TECNOLOGíAS DE LA INFORMACiÓN Y LAS COMUNICACIONES - TIC-, SE CREA LA AGENCIA NACIONAL DE ESPECTRO Y SE DICTAN OTRAS
Ley 1340 de julio 24 de 2009
POR MEDIO DE LA CUAL SE DICTAN NORMAS EN MATERIA DE PROTECCIÓN DE LA COMPETENCIA.
Ley 1333 de julio 21 de 2009
POR LA CUAL SE ESTABLECE EL PROCEDIMIENTO SANCIONATORIO AMBIENTAL y SE DICTAN OTRAS DISPOSICIONES.
Ley 1333 de julio 21 de 2009
POR LA CUAL SE ESTABLECE EL PROCEDIMIENTO SANCIONATORIO AMBIENTAL y SE DICTAN OTRAS DISPOSICIONES.
Ley 1324 de julio 13 de 2009
POR LA CUAL SE FIJAN PARÁMETROS Y CRITERIOS PARA ORGANIZAR EL SISTEMA DE EVALUACiÓN DE RESULTADOS DE LA CALIDAD DE LA EDUCACiÓN, SE DICTAN NORMAS PARA EL FOMENTO DE UNA CULTURA DE LA EVALUACiÓN, EN PROCURA DE FACILITAR LA INSPECCiÓN Y VIGILANClA DEL ESTADO Y SE TRANSFORMA EL ICFES.
Ley 1314 de julio 13 de 2009
POR LA CUAL SE REGULAN LOS PRINCIPIOS Y NORMAS DE CONTABILIDAD E INFORMACiÓN FINANCIERA Y DE ASEGURAMIENTO DE INFORMACiÓN ACEPTADOS EN COLOMBIA, SE SEÑALAN LAS AUTORIDADES COMPETENTES, EL PROCEDIMIENTO PARA SU EXPEDICiÓN Y SE DETERMINAN LAS ENTIDADES RESPONSABLES DE VIGILAR SU CUMPLIMIENTO.
Ley 1313 de julio 09 de 2009
POR MEDIO DE LA CUAL SE IMPLEMENTA LA JORNADA NOCTURNA EN LAS UNIVERSIDADES PUBLICAS.
Proyecto de Ley 123 de 2009 Senado por la cual se dictan normas sobre la profesión contable, se asignan funciones públicas al Colegio Profesional de Contadores Públicos de Colombia y se le establece a este los debidos controles
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GOBIERNO NACIONAL
Decreto No. 4788
Por el cual se reglamenta el numeral 18 del artículo 879 del Estatuto Tributario
Decreto No. 4768
Por el cual se da cumplimiento a los compromisos arancelarios adquiridos por Colombia en virtud del Tratado de Libre Comercio suscrito entre los Gobiemos de la República de Colombia y las Repúblicas de El Salvador, Guatemala y Honduras
Decreto No. 4765
Por medio del cual se promulga el "Tratado de Libre Comercio entre la República de Colombia y las Repúblicas de El Salvador, Guatemala y Honduras", hecho y firmado en Medellín, República de Colombia, el 9 de agosto de 2007, y los Canjes de Notas que corrigen el Anexo 3.4 del Capítulo 3 relativo al "Trato Nacional y Acceso de Mercancías al Mercado. Sección Agricola • Lista de Desgravación de Colombia para El Salvador, Guatemala y Honduras", del 16 de enero de 2008, 11 de enero de 2008 y 15 de enero de 2008, respectivamente".
Decreto No. 4735
Por medio del cual se reglamenta el trámite de solicitud de concesiones para el desarrollo de actividades portuarias, previstas en la Ley 18 de 1991 y en la Ley 1242 de 2008.
Decreto No. 4734
Por el cual se adopta el Plan de Expansión Portuaria 2009 - 2011.
Decreto No. 4722
Por el cual se establecen los criterios para el otorgamiento de espectro radioeléctrico en la banda de 1850 MHz a 1990 MHz para el servicio móvil terrestre y se dictan otras disposiciones.
Decreto No. 4601
Por el cual se regulan las sociedades de intermediación cambiaria y de servicios financieros especiales.
Decreto No. 4600
Por el cual se modifica el régimen de las Sociedades Administradoras de Fondos de Cesantía.
Decreto No. 4599
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 añogravable 2010
Decreto No. 4551
Por el cual se determinan los aranceles intracuota, extracuota y los contingentes anuales para la importación de maíz amarillo, maíz blanco y frijol soya en desarrollo del Mecanismo Público de Administración de Contingentes Agropecuarios (MAC) para 2010.
Decreto No. 4485
Por medio la de la cual se adopta la actualización de la Norma Técnica de Calidad en la Gestión Pública.
Decreto No. 4464
Por el cual se modifica parcialmente el Arancel de Aduanas.
Decreto No. 4350
Por el cual se establece el régimen unificado de contraprestaciones, por concepto de concesiones, autorizaciones y permisos en materia de servicios de radiodifusión sonora y se dictan otras disposiciones.
Decreto No. 4216
Por el cual se modifica el Decreto 3963 de 2009 "Por el cual reglamenta el Examen de Estado de Calidad de la Educación Superior".
Decreto No. 4098
Por el cual se modifica parcialmente el Arancel de Aduanas
Decreto No. 3969
Por el cual se modifica parcialmente el Arancel de Aduanas.
Decreto No. 3968
Por el cual se modifica parcialmente el Arancel de Aduanas.
Decreto No. 3967
Por el cual se modifica parcialmente el Arancel de Aduanas.
Decreto No. 3963
Por el cual se reglamenta el Exámen de Estado de Calidad de la Educación Superior.
Decreto No. 3886
Por el cual se reglamenta el listado de valores extranjeros en los Sistemas de Cotización de Valores Extranjeros y se dictan otras disposiciones.
Decreto No. 3885
Por el cual se modifica el régimen de inversión de los Fondos Mutuos de Inversión sometidos a inspección y vigilancia o al control de la Superintendencia Financiera de Colombia.
Decreto No. 3806
Por el cual se expiden disposiciones sobre la promoción del desarrollo de las Mipymes y de la industria nacional en la contratación pública.
Decreto No. 3756
Por el cual se modifica el artículo 4 tiel Decreto 2020 de 2006 y se dictan otras disposiciones
referentes a la certificación de calidad de la formación para el trabajo.
Decreto No. 3680
Por el cual se reglamenta el Registro Único de Seguros (RUS).
Decreto No. 3668
Por el cual se definen los criterios y procedimientos para la distribución y giro de los recursos del Fondo de Ahorro y Estabilización Petrolera de que trata el artículo 45 de la Ley 1151 de 2007 y se dictan otras disposiciones.
Decreto No. 3640
Por el cual se fijan las fechas de expedición de Títulos de Tesoreria - TES Ley 546.
Decreto No. 3523
Por el cual se modifica la estructura de la Superintendencia de Industria y Comercio y se
determinan las funciones de sus dependencias
Decreto No. 3523
Por el cual se modifica la estructura de la Superintendencia de Industria y Comercio y se
determinan las funciones de sus dependencias
Decreto No. 3510
Por el cual se reglamentan los Sistemas Estratégicos de Transporte Públicos (SETP) de conformidad con la Ley 1151 de 2007.
Decreto No. 3491
Por el cual se establecen condiciones para la aplicación del Costo Base de Comercialización, como componente que remunera los costos fijos de las
actividades desarrolladas por los Comercializadores Minoristas de energía eléctrica que actúan en el Mercado Regulado.
Decreto No. 3484
Por el cual se modifica parcialmente el Arancel de Aduanas.
Decreto No. 3444
Por el cual se reglamenta la devolución del Impuesto sobre las Ventas a visitantes extranjeros en las Unidades Especiales de Desarrollo Fronterizo.
Decreto No. 3422
Por el cual se reglamentan los Sistemas Estratégicos de Transporte Públicos (SETP) de conformidad con la Ley 1151 de 2007.
Decreto No. 3414
Por el cual se establecen condiciones para la aplicación del Costo Base de Comercialización, como componente que remunera los costos fijos de las actividades desarrolladas por los Comercializadores Minoristas de energía eléctrica que actúan en el Mercado Regulado.
Decreto No. 3181
Por el cual se reglamenta la implementación del MECI en los municipios de 3", 4",5" Y 6" categoría.
Decreto No. 3094
Por el cual se modifica parcialmente el Arancel de Aduanas y el articulo 1° del Decreto 2394 de 2002.
Decreto No. 3083
Por el cual se modifica el régimen de transición para la Inscripción en el Registro Único de Proponentes
Decreto No. 2968
Por el cual se modifica temporalmente el arancel para la leche establecido en el Arancel de Aduanas.
Decreto No. 2603
Por el cual se modifica el Régimen General de Inversiones de capital del exterior en Colombia y de
capital colombiano en el exterior.
Decreto No. 2530
Por el cual se adoptan medidas tendientes al cumplimiento de los compromisos adquiridos por Colombia en el marco de las Decisiones 505 y 602 de la Comunidad Andina, en aplicación del articulo 12 de la Convención de Viena de 1988, sobre el control a la exportación de sustancias químicas controladas
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JURISPRUDENCIA CONTABLE
|C-557-2009 |Competencias de la Contraloría General de la República. Naturaleza, características y alcances del control |
| |fiscal en la Constitución. Comparación con las competencias del Contador General de la Nación. Se declaran |
| |exequibles algunos apartes contenidos en el artículo 37 de la ley 42 de 1993 |
|16274-2009 |"(...) lo cierto es que recibió un valor monetario por un activo intangible que representa la potencialidad de |
| |los establecimientos comerciales de generar frente a sus competidores, un mayor margen o flujo de ingresos. Y |
| |es que los intangibles comprenden aquellos recursos obtenidos por la empresa que carecen de naturaleza |
| |material, e implican un derecho o privilegio oponible a terceros, de cuyo ejercicio o explotación se obtienen |
| |beneficios económicos, como patentes, marcas, derechos de autor, good will, crédito mercantil, franquicias, |
| |etc.(2). (...)" |
|16295-2009 |La sociedad subordinada que cumpla con las características de sociedad controlante o matriz no debe informar |
| |independiente los estados financieros consolidados, salvo la sociedad matriz no se encuentre domiciliada en el |
| |país |
|15894-2009 |En la actividad de las empresas captadoras de ahorro para viajes la mayoría de sus ingresos constituyen |
| |diferidos |
|16338-2009 |"(...) si el respaldo probatorio de la contribuyente es su contabilidad, la misma debe cumplir los requisitos |
| |de suficiencia e idoneidad, por ello, es deber de los contribuyentes obligados a llevar contabilidad, poner a |
| |disposición de la Administración de Impuestos, cuando ésta lo requiera, los libros de contabilidad junto con |
| |los comprobantes de orden interno y externo que dieron origen a los registros contables, de tal forma que sea |
| |posible verificar la exactitud de los activos, pasivos, ingresos, costos, deducción y demás datos consignados |
| |en esos registros (...) |
|15311-2009 |"(...) Pues bien, el crédito mercantil adquirido se conoce como prima de control, puesto que constituye un pago|
| |adicional al precio fijado para las acciones, como retribución por el control que se adquiere sobre una |
| |sociedad y que se determina por el reconocimiento de atributos especiales, como el buen nombre, personal |
| |idóneo, reputación de crédito privilegiado, prestigio por vender mejores productos y servicios y localización |
| |favorable. Tal erogación no hace parte del costo de las acciones (artículo 69 del Estatuto Tributario), sino de|
| |un intangible que como activo es distinto de las acciones que se adquieren. (...)" |
|16485-2009 |(...) Según se ha considerado, tal prueba, que debe contener algún grado de detalle en cuanto a los libros, |
| |cuentas o asientos correspondientes a los hechos que pretenden demostrarse, no puede contener simples |
| |afirmaciones acerca de las operaciones contables de que dichos funcionarios dan cuenta, pues “en su calidad de |
| |profesional de las ciencias contables y responsable de la contabilidad o de la revisión y análisis de las |
| |operaciones de un ente social, está en capacidad de indicar los soportes, asientos y libros contables donde |
| |aparecen registrados las afirmaciones vertidas en sus certificaciones” . (...)" |
|77301-2009 |(...) En ese sentido, les asiste razón a los demandantes cuando arguyen que el Tribunal Administrativo del |
| |Tolima (Sala de Descongestión) restó valor probatorio a los documentos aportados y desconoció las disposiciones|
| |legales, pues las certificaciones del contador público dan cuenta de las utilidades reportadas por el |
| |establecimiento “Distribuciones El Cacique”, las cuales, naturalmente, dejaron de percibirse en razón del |
| |sellamiento ordenado en los decretos declarados nulos. (...) |
Comunicado de la Corte Constitucional
Declarada EXEQUIBLE la expresión “o de revisión fiscal”, del artículo 48 de la Ley 43 de 1990
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CONSEJO TÉCNICO DE LA CONTADURÍA PÚBLICA
Proyecto de orientación sobre libros (segunda versón)
(
JUNTA CENTRAL DE CONTADORES
ACUERDO 012 DE 2009 - 05 DE NOVIEMBRE DE 2009 POR EL CUAL SE DEROGAN LOS ACUERDOS 009 DEL 26 DE MARZO DE 2009 Y 011 DEL 28 DE MAYO DE 2009
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CONTADURÍA GENERAL DE LA NACIÓN
|Resolución Nº 553 |Por la cual se expide la certificación de categorización de las entidades territoriales (Departamentos, |
| |Distritos y Municipios) conforme a lo dispuesto en la Ley 617 de 2000? |
|RESOLUCIÓN No. 531 |Por medio de la cual se fijan los parámetros para el envío de información a la Contaduría General de la |
| |Nación relacionada con el Boletín de Deudores Morosos del Estado (BDME). |
|RESOLUCIÓN No. 501de |Por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública. |
|2009 | |
|RESOLUCIÓN No. 315 de |Por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública. |
|2009 | |
|RESOLUCIÓN No. 246 de | Por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública. |
|2009 | |
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SUPERINTENDENCIA FINANCIERA DE COLOMBIA
|053 |Noviembre 27 |Imparte instrucciones relacionadas con la apertura simplificada de cuentas de ahorro. Anexos. |
|052 |Noviembre 27 |Adopta medidas para transmisión de información relevante en el período comprendido entre el 9 al 11 de |
| | |noviembre de 2009. |
|051 |Noviembre 24 |Da alcance a la Circular Externa 047 de 2009, para aclarar que el numeral que se modificó mediante |
| | |dicha circular corresponde al 2.8. y no al 2.1. del Capítulo Tercero del Título IX de la Circular |
| | |Básica Jurídica. Anexo. |
|050 |Noviembre 19 |Imparte instrucciones relativas a la divulgación de información sobre el seguro de depósitos |
| | |administrado por el Fondo de Garantías de Instituciones Financieras –FOGAFIN– y por el Fondo de |
| | |Garantías de Entidades Cooperativas –FOGACOOP-. Anexos. |
|049 |Noviembre 19 |Modifica las proformas F.1000-44, F.0000-92, F.0000-93, F.0000-104 y F.1000-52, en virtud de la |
| | |expedición de la Circular Externa 040 del 21de octubre de 2009. Anexos. |
|048 |Noviembre 19 |Modifica el régimen de transición contenido en la Circular Externa 018 de 2009, sobre los nuevos |
| | |formatos aplicables a las operaciones con instrumentos financieros derivados básicos realizadas por las|
| | |entidades sometidas a inspección y vigilancia de la Superintendencia Financiera de Colombia. |
|047 |Noviembre 19 |Modifica el Título IX de la Circular Básica Jurídica, a fin efectuar una precisión relativa a la |
| | |información mínima a reportar cuando se realice intermediación respecto de instrumentos financieros |
| | |derivados. Anexo. |
|046 |Noviembre 19 |Crea la proforma F.0000-149 (Formato 477) “Informe Consolidado de Provisiones Individuales de Cartera |
| | |de Créditos”. Anexos. |
|045 |Noviembre 13 |Modifica la Proforma F.7000-18, formato 464, denominado "Ingresos por comisiones recibidas de los |
| | |negocios fiduciarios. Anexos. |
|044 |Noviembre 13 |Informa la clasificación de negocios fiduciarios para el reporte de información a la Superintendencia |
| | |Financiera de Colombia. |
|043 |Noviembre 06 |Modifica el capítulo VIII de la Circular Externa 100 de 1995, estableciendo el período mensual de |
| | |presentación y transmisión de los estados financieros de las compañías de seguros y sociedades de |
| | |capitalización. Anexos. |
|042 |Noviembre 06 |Modifica el Capítulo VI de la Circular Externa 100 de 1995, sobre Reglas Relativas a la Administración |
| | |del Riesgo de Liquidez”, la proforma F.1000-125 (formato 458) “Flujos de caja contractuales y medición |
| | |estándar del riesgo de liquidez”, proforma F.1000-126 (formato 459) “Grado de concentración de |
| | |captaciones y bonos”, “Metodología para la medición y reporte estándar del riesgo de liquidez en |
| | |posición propia de las sociedades comisionistas de bolsa de valores”, y los formatos, “Operaciones de |
| | |las Sociedades Comisionistas de Bolsa de Valores por cuenta de terceros”, “Relación clientes |
| | |principales de captación” y “Estructura de tasas de interés del balance. Anexos. |
|041 |Octubre 30 |Establece reglas uniformes para la remisión de la información relacionada con el cálculo del patrimonio|
| | |técnico y el margen de solvencia de las entidades aseguradoras. Anexos. |
|040 |Octubre 21 |Actualiza, crea y elimina cuentas en el Plan Único de Cuentas (PUC) para Entidades Financieras |
| | |contemplado en la Resolución 3600 de 1988, con el propósito de registrar y revelar contablemente tanto |
| | |los recursos recibidos como los títulos o valores de inversiones y/o pagarés de cartera que un |
| | |Establecimiento de Crédito, endosa en propiedad al Banco de la República cuando hace uso de los Apoyos |
| | |Transitorios de Liquidez. Anexo. |
|039 |Octubre 21 |Modifica el Anexo I de la Circular Básica Contable y Financiera – Circular Externa 100 de 1995 expedida|
| | |por la anterior Superintendencia Bancaria de Colombia y el numeral 2.9 de la Circular Externa 05 de |
| | |2005 expedida por la Superintendencia de Valores, sobre cálculos actuariales por concepto de pensiones.|
| | |Anexos. |
|038 |Septiembre 29 |Modifica la Circular Externa 014 de 2009, relacionada con las instrucciones relativas a la revisión y |
| | |adecuación del Sistema de Control Interno (SCI) de las entidades supervisadas. Anexo. |
|037 |Septiembre 28 |Modifica el régimen de transición de los contratos marco para la realización de instrumentos |
| | |financieros derivados establecido en la Circular Externa 025 de 2008. |
|036 |Septiembre 28 |Precisa aspectos relacionados con el régimen de inversiones de los fondos de pensiones obligatorias. |
| | |Anexo. |
|035 |Septiembre 23 |Modifica el Capítulo II de la Circular Externa 100 de 1995, su anexos 3 y 5 y las proformas F.1000-44, |
| | |F.0000-92, F.0000-93 y F.0000-104, relacionadas con provisiones Individuales de Cartera de Créditos. |
| | |Anexos. |
|034 |Septiembre 22 |Modifica el Plan Único de Cuentas del Sector Asegurador. Anexos. |
|033 |Septiembre 21 |Modifica el Título VI, Capítulo IV de la Circular Básica Jurídica, sobre las reglas relativas al |
| | |registro de reaseguradores y corredores de reaseguros del exterior. Anexo. |
|032 |Agosto 25 |Imparte instrucciones sobre SOAT para vehículos eléctricos. |
|031 |Julio 27 |Informa sobre las contribuciones del artículo 337 numeral 5 del Estatuto Orgánico del Sistema |
| | |Financiero para el segundo semestre de 2009. |
|030 |Julio 24 |Modifica el Capítulo I de la Circular Básica Contable y Financiera, sobre las reglas para la valoración|
| | |y la contabilización de inversiones. Anexo |
|029 |Julio 17 |Actualiza las instrucciones sobre Fondos Interbancarios. Anexos |
|028 |Julio 17 |Modifica el Capítulo XXV de la Circular Básica Contable y Financiera, sobre las reglas relativas a las |
| | |operaciones de contado. Anexo |
|027 |Julio 17 |Modifica el instructivo de la Proforma F.0000-146 (formatos 468, 469, 470, 471 y 472) sobre “Valoración|
| | |de instrumentos financieros derivados básicos, en cuanto al tipo y número del informe para reporte de |
| | |información. Anexo |
|026 |Julio 01 |Modifica los formatos F.1000-71 y F.1000-72 denominados Estados Financieros de Publicación de las |
| | |Sociedades Fiduciarias, incorporados en el Anexo I de la Circular Básica Contable y Financiera. Anexos |
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SUPERINTENDENCIA NACIONAL DE SALUD
Resolución 1687 03/Diciembre/2009 Por la cual se modifica la Resolución 1424 del 7 de Octubre de 2008 y la Resolución 872 del 25 de junio de 2009, contentiva y modificatoria del Plan Unico de Cuentas para las Entidades Promotoras de Salud, Instituciones Prestadoras de Salud y Entidades que administran Planes Adicionales de Salud y Servicios de Ambulancia por Demanda.
Resolución 1474 23/Octubre/2009 Por la cual se emite el nuevo Plan Único de Cuentas para las Instituciones Prestadoras de Servicios de Salud de naturaleza privada y Empresas que prestan Servicios de Transporte Especial de Pacientes.
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SUPERINTENDENCIA DE SOCIEDADES
Contratos De Colaboración
(
[pic]
Foro niif-xbrl 2009
La gran oportunidad de conocer XBRL directamente por parte de su creador...
Ley 1341 de 30-07-2009
Por la cual se definen principios y conceptos sobre la sociedad de la información y la organización de las tecnologías de la informacion y las comunidades – TIC – se crea la Agencia Nacional de Espectro y se dictan otras disposiciones.
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International Accounting Standard Board – IASB
IFRS taxonomy 2009
The IFRS Taxonomy 2009 is a complete translation of International Financial Reporting Standards (IFRSs) as of 1 January 2009 into XBRL (eXtensible Business Reporting Language), a language that is used to communicate information between businesses.
International Accounting Standard Board – IASB
IFRS for SMEs Taxonomy
The International Financial Reporting Standards (IFRS) for SMEs Taxonomy is currently being developed by the IASC Foundation XBRL Team and is due for release by December 2009.
Just as the IFRS for SMEs is based upon the full set of IFRSs, the IFRS for SMEs Taxonomy is built on the foundation of the IFRS Taxonomy 2009.
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Isaca
Implementing and Continually Improving IT Governance
Implementing and Continually Improving IT Governance enhances, expands and improves on the content of the prior ISACA IT Governance Implementation Guide Using COBIT® and Val IT™, 2nd Edition publication. It incorporates valuable references to cutting edge research from the recent ISACA publications The Val IT™ Framework 2.0 and The Risk IT Framework, as well as from the recently issued ISO/IEC 38500 standard on IT governance.
Isaca
Cloud Computing: Business Benefits With Security, Governance and Assurance Perspectives
Cloud computing is an emerging technology that may help enterprises meet the increased requirements of lower total cost of ownership (TCO), higher return on investment (ROI), increased efficiency, dynamic provisioning and utility-like pay-as-you-go services. However, many IT professionals are citing the increased risks associated with trusting information assets to the cloud as something that must be clearly understood and managed by relevant stakeholders. This page provides resources for more information on what cloud computing and aid in understanding this initiative and how it could align with a business.
Isaca
Model Curriculum for IS Audit and Control
The IS audit and control profession continues to evolve. Universities and other educational institutions must understand the needs of the professional community to provide the market with graduates possessing the required skills and knowledge that the profession needs. The ISACA model curriculum provides universities with a basic framework of the educational topics and issues required to develop the skills needed to be employable in the profession.
Isaca
Model Curriculum for Information Security Management
The information security management profession continues to evolve. Universities and other educational institutions must understand the needs of the professional community to provide the market with graduates possessing the required skills and knowledge that enterprises need. The ISACA® Model Curriculum for Information Security Management provides academic institutions with a basic framework of the education required to develop the skills needed to make students employable in the profession.
Isaca
An Introduction to the Business Model for Information Security.
This introduction guide, with case study, is the first document in a series planned around the Business Model for Information Security. Based on the white paper “Systemic Security Management,” developed by the USC Marshall School of Business Institute for Critical Information Infrastructure Protection, this guide provides a starting point for discussion and future development
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XBRL stands for eXtensible Business Reporting Language
This page highlights latest, major XBRL news. See Project News, Technical News and other pages in this section for fuller information on XBRL developments.
American Institute of Certified Public Accountants - AICPA
The AICPA's Top Technology Initiatives (TTI) survey celebrates its 20th anniversary and the Information Technology Membership Section requested, for the first time, the participation of AICPA members to determine the 2009 list.
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[pic]
Aracely del Socorro Sanchez Serna
a-sanchez@javeriana.edu.co
Braulio Adriano Rodríguez Castro
brodri@javeriana.edu.co
Carol Faisuil Ortega Algarra
cortega@javeriana.edu.co
Fabiola Torres Agudelo
fagudelo@javeriana.edu.co
Gabriel Rueda Delgado
gabriel.rueda@javeriana.edu.co
Germán Eduardo Espinosa Flórez
german.espinosa@javeriana.edu.co
Germán Gustavo Benitez España
benitezg@javeriana.edu.co
Héctor Alejandro Garzón Acosta
h.garzon@javeriana.edu.co
Hernando Bermúdez Gómez
hbermude@javeriana.edu.co
Jenny Marlene Sosa Cardozo
sosa.j@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[pic][pic]
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