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VEN CONMIGO
Nmero 10, Junio de 2013
El Diccionario de la Real Academia Espaola nos ensea que vademcum proviene del latn vade, anda, ven, y mecum, conmigo. Se trata de un Libro de poco volumen y de fcil manejo para consulta inmediata de nociones o informaciones fundamentales. Al terminar el perodo acadmico, los HYPERLINK \l "PROFESORES" profesores del Departamento de Ciencias Contables de la Facultad de Ciencias Econmicas y Administrativas de la Pontificia Universidad Javeriana (sede Bogot) queremos destacar algunos sucesos recientemente ocurridos, reunindolos en este modesto vademcum, con el nimo de profundizar nuestra conciencia sobre el permanente cambio de las disciplinas que enseamos y como un fuerte llamado a la actualizacin de los programas de las asignaturas de los cuales somos responsables. Los invitamos a venir con nosotros en nuestro esfuerzo de mantenernos al da.
HYPERLINK \l "ASEGURAMIENTO" ASEGURAMIENTO
HYPERLINK \l "FINANCIERA" CONTABILIDAD FINANCIERA
HYPERLINK \l "GERENCIAL" CONTABILIDAD GERENCIAL
HYPERLINK \l "GUBERNAMENTAL" CONTABILIDAD Y ASEGURAMIENTO GUBERNAMENTAL
HYPERLINK \l "FINANZAS" FINANZAS
HYPERLINK \l "IMPUESTOS" IMPUESTOS
HYPERLINK \l "INVESTIGACIN" INVESTIGACIN
HYPERLINK \l "REGULACIN"REGULACIN
HYPERLINK \l "SISTEMAS" SISTEMAS DE INFORMACIN
Accountancy Age
HYPERLINK "http://www.accountancyage.com/aa/news/2250982/frc-boss-defends-comply-or-explain-audit-tendering" FRC boss defends 'comply or explain' audit tendering
HYPERLINK "http://www.accountancyage.com/aa/news/2250796/scepticism-sits-low-on-fds-audit-priorities" Scepticism sits low on FDs' audit priorities
HYPERLINK "http://www.accountancyage.com/aa/news/2250487/nonaudit-remains-point-for-discussion-within-europe" Non-audit remains "point for discussion" within Europe
HYPERLINK "http://www.accountancyage.com/aa/opinion/2250367/pwc-dont-change-auditor-for-changes-sake" PwC- Don't change auditor for change's sake
HYPERLINK "http://www.accountancyage.com/aa/news/2250325/park-group-swaps-kpmg-for-e-y-as-auditor" Park Group swaps KPMG for E&Y as auditor
HYPERLINK "http://www.accountancyage.com/aa/feature/2250086/the-financial-director-2013-audit-survey" The Financial Director 2013 Audit Survey
HYPERLINK "http://www.accountancyage.com/aa/opinion/2249986/leader-audit-baby-steps-are-pragmatic" Leader- Audit 'baby steps' are pragmatic
HYPERLINK "http://www.accountancyage.com/aa/news/2249968/auditors-should-reveal-more-about-potential-risk-say-readers" Auditors should reveal more about potential risk, say readers
HYPERLINK "http://www.accountancyage.com/aa/news/2249647/kpmg-picks-up-rsa-audit-in-place-of-deloitte" KPMG picks up RSA audit in place of Deloitte
HYPERLINK "http://www.accountancyage.com/aa/news/2249633/deloitte-sued-over-reckless-failings-in-chinacast-audit" Deloitte sued over "reckless" failings in ChinaCast audit
HYPERLINK "http://www.accountancyage.com/aa/news/2244570/big-four-audit-dominance-has-adverse-effect-cc-to-find" Big Four audit dominance has "adverse" effect, CC to find
HYPERLINK "http://www.accountancyage.com/aa/news/2243121/internal-auditors-banned-from-engagement-teams" Internal auditors banned from engagement teams
HYPERLINK "http://www.accountancyage.com/aa/news/2256465/pwc-wins-cairn-energy-audit-tender" PwC wins Cairn Energy audit tender
HYPERLINK "http://www.accountancyage.com/aa/news/2255675/pwc-falls-to-third-place-in-auditor-rankings" PwC falls to third place in auditor rankings
HYPERLINK "http://www.accountancyage.com/aa/news/2255328/eu-committee-votes-for-sevenyear-auditor-rotation" EU committee votes for seven-year auditor tendering
HYPERLINK "http://www.accountancyage.com/aa/news/2260866/kpmg-could-face-frc-investigation-over-hbos-audit" KPMG could face FRC investigation over HBOS audit
HYPERLINK "http://www.accountancyage.com/aa/news/2260095/e-ys-lloyd-s-of-london-audit-put-out-to-tender" E&Y's Lloyds of London audit put out to tender
HYPERLINK "http://www.accountancyage.com/aa/news/2260073/fca-chairman-griffithjones-under-fire-over-hbos-audits" FCA chairman Griffith-Jones under fire over HBOS audits
HYPERLINK "http://www.accountancyage.com/aa/news/2259801/big-four-find-competition-commission-audit-conclusions-lacking" Big Four find Competition Commission audit conclusions lacking
HYPERLINK "http://www.accountancyage.com/aa/blog-post/2258715/colin-the-ideal-candidates-for-audit-reform" Colin- The ideal candidates for audit reform
HYPERLINK "http://www.accountancyage.com/aa/analysis/2258558/tension-grows-as-eu-audit-decision-looms" Tension grows as EU audit decision looms
HYPERLINK "http://www.accountancyage.com/aa/news/2257819/pwc-reinstated-as-schroders-auditor" PwC reinstated as Schroders auditor
HYPERLINK "http://www.accountancyage.com/aa/news/2257765/transparency-and-flexibility-are-keys-to-audit-reform" Transparency and flexibility are keys to audit reform
HYPERLINK "http://www.accountancyage.com/aa/blog-post/2257230/colin-the-auditors-reading-list" Colin- The auditor's reading list
HYPERLINK "http://www.accountancyage.com/aa/analysis/2265009/close-season-endangers-swift-passage-of-eu-audit-reform" Close season endangers swift passage of EU audit reform
HYPERLINK "http://www.accountancyage.com/aa/blog-post/2264413/audit-reforms-are-a-great-compromise-no-one-is-happy" Audit reforms are a great compromise- no one is happy
HYPERLINK "http://www.accountancyage.com/aa/analysis/2264380/audit-reforms-nudge-in-right-direction-but-leave-many-unsatisifed" Audit reforms nudge in right direction but leave many unsatisfied
HYPERLINK "http://www.accountancyage.com/aa/news/2264090/europe-imposes-mandatory-rotation-on-audits" Europe imposes mandatory rotation on audits
HYPERLINK "http://www.accountancyage.com/aa/news/2264043/competition-commission-revises-audit-reform-timetable" Competition Commission revises audit reform timetable
HYPERLINK "http://www.accountancyage.com/aa/news/2263006/tweedie-audit-reports-hopeless" Tweedie- Audit reports "hopeless"
HYPERLINK "http://www.accountancyage.com/aa/news/2262755/audit-market-flirting-with-stagnation-says-pcaob-chair" Audit market flirting with stagnation, says PCAOB chair
HYPERLINK "http://www.accountancyage.com/aa/news/2262710/big-four-make-it-into-the-top-50-employers-for-women" Big Four make it into the Top 50 employers for women
HYPERLINK "http://www.accountancyage.com/aa/news/2267240/frc-launches-kpmg-audit-probes" FRC launches KPMG audit probes
HYPERLINK "http://www.accountancyage.com/aa/news/2274666/big-four-fee-growth-outpaces-smaller-firms" Big Four fee growth outpaces smaller firms
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Accountants Association in Poland (AAP)
HYPERLINK "http://www.skwp.pl/Grant,Thornton,demaskuje,nieetycznego,partnera,9571.html" Grant Thornton demaskuje nieetycznego partnera
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Accountants World
HYPERLINK "http://www3.cfo.com/article/2013/2/auditing_audit-inspections-pcaob-jay-hanson-jeanette-franzel" Small Auditors Pose Misstatement Risks- PCAOB
HYPERLINK "http://viewer.zmags.com/publication/81bfaf6e" \l "/81bfaf6e/65" New Ethics Guidance Affecting CPAs Nonattest Services and Firm Names
HYPERLINK "http://www.cgma.org/Magazine/News/Pages/20137606.aspx" How Audit Committees Can Help Transform Internal Audit
HYPERLINK "http://grumpyoldaccountants.com/blog/2013/3/15/is-fasb-killing-the-auditing-profession" Is FASB Killing the Auditing Profession-
HYPERLINK "http://ohioscpa.com/publications/news/2013/03/13/the-changing-profile-of-fraud" The Changing Profile of Fraud
HYPERLINK "http://www.forbes.com/sites/francinemckenna/2013/03/18/no-accounting-for-auditor-pwc-at-levins-whale-hearing/" No Accounting For Auditor PwC At Levins Whale Hearing
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Mar/20126774.htm" Whats your fraud IQ-
HYPERLINK "http://www.cgma.org/Magazine/News/Pages/20137573.aspx" The Effective Internal Auditor- 7 Key Attributes
HYPERLINK "http://www3.cfo.com/article/2013/3/auditing_pcaob-audit-standards-aicpa-sas" Audit Standards Might Get a Makeover
HYPERLINK "http://www.journalofaccountancy.com/NR/exeres/DA7C3BCA-5418-4FA3-8273-C7E054F4E993.htm?WBCMODE=PresentationUnpublished&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed:+JournalOfAccountancy+%28Journal+of+Accountancy%29&utm_content=My+Yahoo" Defending Third-party Audit Claims
HYPERLINK "http://www.journalofaccountancy.com/News/20137862.htm" Europe Takes Step Toward Mandatory Audit Firm Rotation
HYPERLINK "http://www.aicpa.org/InterestAreas/Tax/NewsAndPublications/taxnews/Pages/20130411.aspx" Significant Decline in IRS Staff Leads to Fewer Audits
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Accounting and Corporate Regulatory Authority Singapur
HYPERLINK "http://www.acra.gov.sg/NR/rdonlyres/81BF8FB2-17B6-466E-8234-CA63289A4CCD/0/APBNo2of2013.pdf" Audit Practice Bulletin No. 2 of 2013: Auditor Independence Serving as an Officer or Director on the Board of Assurance Clients
HYPERLINK "http://www.acra.gov.sg/news_and_events/NewsDetail.htm?id=394cdafe-43ba-484f-8cd7-89bc4cb16a1a" \o "If you are working in an accounting and financial reporting function, ACRA invites you to participate in a short survey conducted by ACRA and assisted by ACCA."Survey of Preparers of Financial Statements
HYPERLINK "http://www.acra.gov.sg/news_and_events/NewsDetail.htm?id=ea4fd9cb-dc11-4331-84a9-8775cde7c283" Global Audit Firms and Audit Regulators Discuss Ingredients for ASEAN Success
HYPERLINK "http://www.acra.gov.sg/NR/rdonlyres/81BF8FB2-17B6-466E-8234-CA63289A4CCD/0/APBNo2of2013.pdf" Audit Practice Bulletin No. 2 of 2013: Auditor Independence Serving as an Officer or Director on the Board of Assurance Clients
HYPERLINK "http://www.acra.gov.sg/NR/rdonlyres/F28E1C89-5BC7-4FB7-B641-6584EF2027EE/0/APB1of2013.pdf" Audit Practice Bulletin No. 1 of 2013: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (Part 4)
HYPERLINK "http://www.acra.gov.sg/news_and_events/NewsDetail.htm?id=f4a1ca2c-3cba-4a83-834a-0f55e0075f09" \o "The International Forum of Independent Audit Regulators (IFIAR) has issued the first global survey of audit inspection findings related to audits of listed public companies around the world." First Global Survey of Audit Inspection Findings Released
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ACFE
HYPERLINK "http://www.fraud-magazine.com/article.aspx?id=4294977909" Unaccountable external auditors (part 2 of 2): Their roles in the 'Great Economic Meltdown'
HYPERLINK "http://www.fraud-magazine.com/article.aspx?id=4294977910" Geis, Sutherland and white-collar crime (part 2 of 2)
HYPERLINK "http://www.fraud-magazine.com/article.aspx?id=4294977893" New Regents join board during its semi-annual meeting
HYPERLINK "http://www.fraud-magazine.com/article.aspx?id=4294977906" SEC of Pakistan includes CFE credential qualification in public head of internal audit positions
HYPERLINK "http://www.fraud-magazine.com/article.aspx?id=4294977905" Board of Regents orders disciplinary actions on two members
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Actualicese
HYPERLINK "http://actualicese.com/actualidad/2013/02/27/la-fecha-a-presentar-el-informe-de-control-interno/" Enlace a [La Fecha] A presentar el informe de Control Interno
HYPERLINK "http://actualicese.com/actualidad/2013/05/24/establecer-el-gobierno-corporativo-en-las-empresas-para-la-implementacion-adecuada-de-las-niif-ifrs/" Se debe establecer el Gobierno Corporativo en las empresas para la implementacin adecuada de las NIIF (IFRS)
HYPERLINK "http://actualicese.com/actualidad/2013/04/12/el-aseguramiento-es-tan-importante-como-la-aplicacion-de-las-niif-ifrs/" El aseguramiento es tan importante como la aplicacin de las NIIF (IFRS)
HYPERLINK "http://actualicese.com/actualidad/2013/04/25/revisor-fiscal-de-propiedad-horizontal-mixta-no-puede-tener-ningun-vinculo-con-el-edificio/" Enlace a Revisor fiscal de propiedad horizontal mixta no puede tener ningn vnculo con el edificio
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AE Accounting Education Reino Unido Noticias
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152306" \o "The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) have announced a new...click to read full article" CAQ AND AAA AUDITING SECTION ANNOUNCE ACCESS TO AUDIT PERSONNEL PROGRAM
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152372" \o "The Public Company Accounting Oversight Board (PCAOB) has released a report summarizing inspection observations identified in...click to read full article" PCAOB ISSUES REPORT ON DOMESTIC FIRMS THAT AUDIT 100 OR FEWER PUBLIC COMPANIES
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152328" \o "The Public Company Accounting Oversight Board (PCAOB) has announced that it has entered into a cooperative agreement with the...click to read full article" PCAOB ENTERS INTO COOPERATIVE AGREEMENTS WITH FRENCH AND FINNISH AUDIT REGULATORS
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152329" \o "The Center for Audit Quality (CAQ) has released the 2012 Year in Review, the public policy organizations annual repor...click to read full article" CENTER FOR AUDIT QUALITY RELEASES 2012 YEAR IN REVIEW
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152405" \o "In follow-up to its 2012 release of stronger standards dealing with the external auditors use of an internal audit function...click to read full article" IAASB FURTHER STRENGTHENS STANDARD ON USING WORK OF INTERNAL AUDITORS; ADDRESSES USE OF DIRECT ASSISTANCE
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152393" \o "The Public Company Accounting Oversight Board (PCAOB) of the US has issued for public comment a proposal for the reorganizati...click to read full article" PCAOB ISSUES A PROPOSAL FOR THE REORGANIZATION OF AUDITING STANDARDS
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152385" \o "The Committee of Sponsoring Organizations of the Treadway Commission (COSO) -- an organization providing thought leadership a...click to read full article" COSO TO ISSUE UPDATED INTERNAL CONTROL FRAMEWORK IN MAY
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152389" \o "The American Accounting Association (AAA) has published a study -- Insider Trading, Litigation Concerns, and Auditor Going...click to read full article" STUDY SUGGESTS AUDITORS RELUCTANT TO ISSUE GOING CONCERN OPINION DUE TO MANAGEMENT PRESSURE
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152461" \o "Audit committee members in Asia, Europe and the United States confront many of the same opportunities and challenges in effec...click to read full article" AUDIT COMMITTEE ISSUES TRANSCEND GEOGRAPHIC BOARDS SAYS NEW CAQ REPORT
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152470" \o "The AICPA has issued nonauthoritative guidance on the auditing of SEC-mandated reports of conflict minerals, which include go...click to read full article" AICPA ISSUES GUIDANCE ON AUDITING CONFLICT MINERALS REPORTS
HYPERLINK "\\\\10.2.1.180\\CienciasContables\\Departamento\\Actividades\\VademecumEnPreparacion\\SOX COMPLIANCE SURVEY SHOWS COMPANIES NEED FOR MORE SCRUTINY ON HIGH-RISK PROCESSES"SOX COMPLIANCE SURVEY SHOWS COMPANIES NEED FOR MORE SCRUTINY ON HIGH-RISK PROCESSES
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152509" \o "The Financial Reporting Council has publishes the Audit Quality Inspection Annual Report for 2012/13.
...click to read full article" AUDIT QUALITY INSPECTION ANNUAL REPORT 2012/13 RELEASED BY FRC
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152441" \o "The UK and Irish Financial Reporting Council has published its response to the preliminary findings of the Competition Commis...click to read full article" FRC RESPONDES TO COMPETITION COMMISSION'S PRELIMINARY REPORT ON THE STATUTORY AUDIT SERVICES MARKET
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152430" \o "The American Accounting Association (AAA) has published a study that indicates that audits gain credibility in the investment...click to read full article" STUDY FINDS AUDITS GAIN CREDIBILITY AMONG INVESTORS WHEN PERFORMED BY FIRMS THAT ALSO PROVIDE TAX SERVICES
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152427" \o "The New Zealand Auditing and Assurance Standards Board (NZAuASB) has issued:
- International Standard on Auditing (Ne...click to read full article" CHANGES TO STANDARD ON USING WORK OF INTERNAL AUDITORS IN NEW ZEALAND
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152414" \o "The Public Company Accounting Oversight Board (PCAOB) has announced the dates for six forums and the agenda for this year's f...click to read full article" PCAOB ANNOUNCES SIX FORUMS ON AUDITING IN THE SMALL BUSINESS ENVIRONMENT
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152412" \o "In Fighting Fraud, a new video created by the Center for Audit Quality (CAQ), external auditor Ledger Lines asks, \Wha...click to read full article" CENTER FOR AUDIT QUALITY RELEASES FIGHTING FRAUD VIDEO
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152470" \o "The AICPA has issued nonauthoritative guidance on the auditing of SEC-mandated reports of conflict minerals, which include go...click to read full article" AICPA ISSUES GUIDANCE ON AUDITING CONFLICT MINERALS REPORTS
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152461" \o "Audit committee members in Asia, Europe and the United States confront many of the same opportunities and challenges in effec...click to read full article" AUDIT COMMITTEE ISSUES TRANSCEND GEOGRAPHIC BOARDS SAYS NEW CAQ REPORT
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152460" \o "A research report commissioned by the Center for Audit Quality (CAQ) examines auditor involvement in fraudulent financial rep...click to read full article" CAQ REPORT EXAMINES AUDITOR ROLE IN FRAUDULENT REPORTING
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152456" \o "The Public Company Accounting Oversight Board (PCAOB) has reproposed for public comment an auditing standard, Related Part...click to read full article" PCAOB REPROPOSES AUDITING STANDARD, RELATED PARTIES, AND RELATED AMENDMENTS
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African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E)
HYPERLINK "http://afrosai-e.org.za/regularity-audit/news/global-seminar-audit-extractive-industries" Global Seminar on Audit of Extractive Industries
HYPERLINK "http://afrosai-e.org.za/general-afrosai-e/news/news-afrosai-african-journal-comprehensive-auditing" News from AFROSAI, The African Journal of Comprehensive Auditing
HYPERLINK "http://afrosai-e.org.za/regularity-audit/news/workshop-audit-performance-information-15-18-april-2013" Workshop on Audit of Performance Information 15-18 April 2013
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American Academy of Actuaries - Estados Unidos de Amrica
HYPERLINK "http://www.actuary.org/content/professionalism-webinar-risk-evaluation-risk-treatment-enterprise-risk-management-asop-nos-0" Professionalism Webinar- Risk Evaluation & Risk Treatment In Enterprise Risk Management- ASOP Nos. 46 And 47
HYPERLINK "http://www.actuary.org/content/comments-iais-draft-roles-actuary-and-external-auditor-preparation-and-audit-financial-repor" Comments to IAIS on Draft on Roles of Actuary and External Auditor in Preparation and Audit of Financial Reports
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American Accounting Association (AAA) - Estados Unidos de Amrica
HYPERLINK "http://aaahq.org/newsroom/Insiders03_13_13.htm" Growing Concern over Going Concern- A high level of stock sales by top execs of distressed companies lowers the chance auditors will warn about firms' future, study finds
HYPERLINK "http://www3.cfo.com/article/2013/4/auditing_auditor-provided-tax-services-pcaob-sarbanes-oxley-" Let Your Auditor Do Your Taxes, Investors Say
HYPERLINK "http://economia.icaew.com/news/april2013/joint-tax-and-audit-services-push-up-share-price" Joint Tax and Audit Services Push Up Share Price
HYPERLINK "http://www.forbes.com/sites/danielfisher/2013/04/10/dont-trust-the-accountants-insider-selling-a-better-sign-of-a-failing-firm/" Don't Trust The Accountants: Insider Selling A Better Sign Of A Failing Firm
HYPERLINK "http://dealbook.nytimes.com/2013/02/11/s-e-c-s-revolving-door-hurts-its-effectiveness-report-says/" S.E.C.s Revolving Door Hurts Its Effectiveness, Report Says
HYPERLINK "http://aaahq.org/newsroom/COSO_ICIF_PressRelease_3-20-13.pdf" COSO to Issue Updated Internal Control-Integrated Framework: 2013 and Related Illustrative Documents in May Guidance on transition also released
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American Institute of Certified Public Accountants (AICPA)
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/5zZ1J1G5tBE/BC989CEC-687E-46EB-88AF-44488B3D0907.htm" PCAOB reaches agreement with French, Finnish audit regulators
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/c5ivYf0gEsY/20137291.htm" Internal audit reporting line to CEO gains steam as Fed weighs in
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/v5_V3xA9x7o/83A8049A-9893-4B9D-BD41-71640DE1E9CC.htm" Proposed federal grant reforms would raise single-audit threshold
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/6_vyV-F4WhE/20137442.htm" U.K. regulator considering mandatory audit firm rotation
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/M_tZa0SBgL8/0A6C8F1E-F2DE-451F-8BCB-4816984F4539.htm" Report shows decrease in audit deficiencies among certain U.S. firms
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/MTMzj_eDJPg/959288FA-816D-44D2-8AB9-11333429B070.htm" Clarifying the standard for group audits
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/bgeUCzFUXKM/20137130.htm" Auditors required to modify New York City form
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/1OlefDnxVgQ/8184588D-FBC5-4E75-8DDF-0463B54FD0D5.htm" Technical practice aids address questions on audits of group financial statements
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/8vR5f5G9ipc/DB30F78D-B5D4-4904-B233-69F9855532DB.htm" PCAOB may propose reorganization of auditing standards
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/a46ec5lgLuc/2DFB05C2-AC5E-486B-B9BE-544126A928B5.htm" Dancing with tech adoption
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/tBn2sjIjA18/98BB09F7-FBA9-46D4-B6E7-3ABEFA44A8BF.htm" ASB corrects clarified auditing standard AU-C 920
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/FeCl-6NGoz0/0005D661-1ED8-4438-B598-9C4686B2D493.htm" Auditors of fair value now eligible for ABV credential
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/p3NSE7bZlMU/190F72D3-E4E5-4F35-9D60-A2788CF08559.htm" Significant decline in IRS staff leads to fewer audits
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/6td6Z4tw6AY/20137716.htm" Iowa's auditor of state, David Vaudt, named GASB chairman
HYPERLINK "http://feedproxy.google.com/%7Er/JournalOfAccountancy/%7E3/3VkZMmENQeE/A933ECDC-F19C-456F-B76B-E220102952B4.htm" Goal for PCAOB's Hanson- Best practices list for auditors
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Asian Organisation of Supreme Audit Institutions (ASOSAI)
HYPERLINK "http://www.asosai.org/news/whats_new_detail.jsp?idx=2909" The Quality Assurance Handbook 2012 and the Strategic Plan 2013-2015
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Asociacin Espaola de Contabilidad y Administracin de Empresas (AECA) Espaa
HYPERLINK "http://www.icac.meh.es/Controladores/VerDocumento.ashx?hid=ensxxx00010113" Borrador de Resolucin de la Presidenta del Instituto de Contabilidad y Auditora de Cuentas por la que se dictan normas de registro, valoracin e informacin a incluir en la memoria del inmovilizado intangible
HYPERLINK "http://www.icac.meh.es/Controladores/VerDocumento.ashx?hid=ensxxx00010112" \t "_blank" Resolucin de 31 de enero de 2013, del Instituto de Contabilidad y Auditora de Cuentas, por la que se someten a informacin pblica las nuevas Normas Tcnicas de Auditora, resultado de la adaptacin de las Normas Internacionales de Auditora para su aplicacin en Espaa.
HYPERLINK "http://www.nuevatribuna.es/articulo/economia/-es-posible-descubrir-una-contabilidad-b-a-traves-de-una-auditoria/20130127152240087297.html" Es posible descubrir una contabilidad B a travs de una auditora?
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/febrero/4feb/rp6.pdf" Las auditoras crecen en el mundo (pdf)
HYPERLINK "http://www.aeca.es/pub/refc/articulos.php?id=1159" El impacto de la Ley Financiera (44/2002) en la calidad de auditoria
HYPERLINK "http://www.aeca.es/pub/refc/articulos.php?id=1161" La evaluacin de la probabilidad de fracaso financiero. Contraste emprico del contenido informacional de la auditoria de cuentas
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Association of Chartered Certified Accountants (ACCA)
HYPERLINK "http://www.accaglobal.com/en/press/audit-competition.html" ACCA welcomes provisional findings for the future of audit services in the UK
HYPERLINK "http://www.accaglobal.com/en/press/whistleblow-audit.html" Whistleblowing laws and audit independence must be promoted to build trust in public services, says ACCA report
HYPERLINK "http://www.accaglobal.com/en/press/audit-international.html" Proposed international auditing standard will boost the quality of corporate reporting
HYPERLINK "http://www.accaglobal.com/en/discover/news/2013/05/audit-frc.html" FRC auditors report proposals too important to rush
HYPERLINK "http://www.accaglobal.com/en/discover/news/2013/05/pcaob-audit.html" PCAOB There is safety in numbers
HYPERLINK "http://www.accaglobal.com/en/discover/news/2013/05/audit-iaasb.html" Audit quality It's not (only) about the auditor
HYPERLINK "http://www.accaglobal.com/en/press/audit-frc.html" FRC auditors report proposals too important to rush
HYPERLINK "http://www.accaglobal.com/en/press/karim-vote.html" ACCA welcomes the balanced approach on the audit package adopted by the JURI committee
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Association of International Accountants
HYPERLINK "http://www.aiaworldwide.com/news/981-audit-market-not-serving-shareholders.html" AUDIT MARKET NOT SERVING SHAREHOLDERS
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Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM)
HYPERLINK "http://www.acap.md/eng/news/619/" Revised COSO Framework
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Auditing and Assurance Standards Board (AUASB)
HYPERLINK "http://www.auasb.gov.au/News/Independence-e-Newsletter-issued-for-March-2013" Independence e-Newsletter issued for March 2013
HYPERLINK "http://www.auasb.gov.au/News/The-AUASB-has-issued-3-new-Pronouncements-on-review-engagements" The AUASB has issued 3 new Pronouncements on review engagements
HYPERLINK "http://www.auasb.gov.au/News/AUASB-issues-Exposure-Draft-ED-01-13-for-corrections-to-the-ASAs-and-to-amend-ASRS-4400" AUASB issues Exposure Draft ED 01/13 for corrections to the ASAs and to amend ASRS 4400
HYPERLINK "http://www.auasb.gov.au/News/AUASB-issues-revised-Guidance-Statement-GS-004" AUASB issues revised Guidance Statement GS 004
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Auditing Practices Board (APB) - Reino Unido
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/February/FRC-consults-on-proposals-to-improve-the-auditor%E2%80%99s.aspx" FRC consults on proposals to improve the auditors report
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/February/FRC-CEO-comments-on-the-publication-of-the-Competi.aspx" FRC's CEO comments on the publication of the Competition Commissions report on the audit market
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/February/ICAEW-Audit-Quality-Forum-2013-Spotlight-on-audit.aspx" Audit Quality Forum 2013- Spotlight on audit committees
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/February/FRC-to-adopt-improved-auditing-standards-on-using.aspx" FRC to adopt improved auditing standards on using the work of internal audit
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/March/FRC-publishes-Audit-Quality-Inspection-Reports-on.aspx" FRC publishes Audit Quality Inspection Reports on BDO LLP and Grant Thornton UK LLP
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/March/FRC-responds-to-Competition-Commissions-prelimina.aspx" FRC responds to Competition Commissions preliminary report on the statutory audit services market
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/April/ASIG-To-debate-restoring-confidence-in-audit.aspx" ASIG to debate restoring confidence in audit
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/April/FRC-comment-on-European-Parliament-JURI-committee.aspx" FRC comments on European Parliament JURI committee's vote on audit rotation
HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-comment-on-the-vote-of-the-European-Parliament-Legal-Affairs-committee-on-the-EC-audit-reform-proposals.aspx" BDO comment on the vote of the European Parliament Legal Affairs committee on the EC audit reform proposals
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Bank for International Settlements (BIS) - Internacional
HYPERLINK "http://www.bis.org/press/p130321.htm" Basel Committee publishes for consultation supervisory guidance on external audits of banks
HYPERLINK "http://www.bis.org/publ/bcbs244.htm" External audits of banks
HYPERLINK "http://www.bis.org/publ/bcbs239.htm" Principles for effective risk data aggregation and risk reporting
HYPERLINK "http://www.bis.org/publ/bcbs240.htm" Regulatory consistency assessment programme (RCAP) - Analysis of risk-weighted assets for market risk
HYPERLINK "http://www.bis.org/press/p130131.htm" Report on the regulatory consistency of risk-weighted assets for market risk issued by the Basel Committee
HYPERLINK "http://www.bis.org/publ/bcbs241.htm" Supervisory guidance for managing risks associated with the settlement of foreign exchange transactions
HYPERLINK "http://www.bis.org/press/p130321.htm" Basel Committee publishes for consultation supervisory guidance on external audits of banks
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Canadian Institute of Chartered Accountants (CICA)
Profiling a fraudster: When actions speak louder than words
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/forensic-accounting/conversations-about-forensic-accounting/entries/item73968.aspx" \t "_self" Training to be a contender in forensic accounting: Have a well-rounded repertoire
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/forensic-accounting/conversations-about-forensic-accounting/entries/item73014.aspx" \t "_self" To blow the whistle or not blow the whistle: That is the question.
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/forensic-accounting/conversations-about-forensic-accounting/entries/item71665.aspx" \t "_self" Directing the puck: Keeping forensic accounting in context and defining its success
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/forensic-accounting/conversations-about-forensic-accounting/entries/item70354.aspx" \t "_self" Peeling back the onion: common misconceptions about occupational fraud
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item74623.aspx" \t "_self" Current EU audit firm rotation proposals watered down
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item74306.aspx" \t "_self" Canadian input crucial as auditing standards board works towards new assurance handbook
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item74146.aspx" \t "_self" From or not from concentrate. Potential changes to the U.K. audit market could have significant global implications
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item73917.aspx" \t "_self" Moving in the right direction: Latest CPAB inspections show significant decline in audit deficiencies
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item73720.aspx" \t "_self" Shifting gears: Audit inspectors change direction to enhance audit quality
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item73505.aspx" \t "_self" Revising Canadas independence standards: Is now the time to drop the $10 million independence threshold?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item73207.aspx" \t "_self" Engagement quality control review: when two sets of eyes are better than one
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item72535.aspx" \t "_self" Only as strong as the weakest link: New framework aims at continual audit quality improvement
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item72032.aspx" \t "_self" How can the role of the audit committee enhance audit quality?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item71702.aspx" \t "_self" Enhance audit quality, or eat more vegetables which resolution will prevail in 2013?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item71476.aspx" \t "_self" Is Canada ahead of the curve or falling behind when it comes to the future of audit?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item71360.aspx" \t "_self" At the crossroads: Choosing a new path, maybe auditors need to take it
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item70309.aspx" \t "_self" Coming clean on audit inspection results could they help the audit committee?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item69842.aspx" \t "_self" A key to fighting fraud skepticism throughout the financial reporting process
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item69453.aspx" \t "_self" Grade A? Giving your auditor an annual performance appraisal
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item69049.aspx" \t "_self" Canadians go to the polls to provide input on auditor reporting issues
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item68594.aspx" \t "_self" Addressing the challenge of professional judgment
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item68382.aspx" \t "_self" Wanted: Canadian views on auditor reporting and auditor independence
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item67770.aspx" \t "_self" Mandatory comprehensive audit firm review a sound alternative to mandatory audit firm rotation?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item67508.aspx" \t "_self" Is the proposed new auditors report suitable for all entities?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item67185.aspx" \t "_self" Concerns about emerging market issuers examined through an audit quality lens
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item66987.aspx" \t "_self" Mandatory auditor commentary the IAASB moves away from audit report boilerplate
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item66453.aspx" \t "_self" Going concern: When should the watchdog bark?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item66215.aspx" \t "_self" Audit Quality: In the Eye of the Beholder?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item66005.aspx" \t "_self" Canada Enters the Ring in the International Audit Quality Debate
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item65548.aspx" \t "_self" Cultivating audit committee disclosure sunny days or frost warning in effect?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item65250.aspx" \t "_self" Watch Your Step Wading Through the Mind Field of Skepticism
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item64610.aspx" \t "_self" Walking the tightrope: IAASB Seeking Balance Between Relevance and Consistency in Auditor Reporting
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item64253.aspx" \t "_self" Will All the Talking Lead to Meaningful Change for Auditing in Canada?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item61772.aspx" \t "_self" EU Audit Proposals: Are They Strong Medicine, or Will They Kill the Patient?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item61802.aspx" \t "_self" Auditors through the looking glassshould they be involved beyond financial statements?
HYPERLINK "http://www.cica.ca/focus-on-practice-areas/audit-and-assurance/conversations-about-audit-quality/entries/item61801.aspx" \t "_self" Musical chairs anyone? PCAOB considers mandatory audit firm rotation
HYPERLINK "http://www.cica.ca/enhancing-audit-quality-canadian-perspective/item74564.pdf" \t "_blank" Enhancing Audit Quality: Conclusions and Recommendations
HYPERLINK "http://www.cica.ca/enhancing-audit-quality-canadian-perspective/item74710.pdf" \t "_blank" EAQ The Role of the Audit Committee in External Auditor Oversight Summary of Responses to Discussion Paper and Conclusions
HYPERLINK "http://www.cica.ca/enhancing-audit-quality-canadian-perspective/item74610.pdf" \t "_blank" EAQ Auditor Independence Summary of Responses to Discussion Paper and Conclusions of the Auditor Independence Working Group
HYPERLINK "http://www.cica.ca/enhancing-audit-quality-canadian-perspective/item74394.pdf" \t "_blank" EAQ Auditor Independence Summary of Responses to Discussion Paper
HYPERLINK "http://www.cica.ca/enhancing-audit-quality-canadian-perspective/item74265.pdf" \t "_blank" EAQ The Auditor Reporting Model Summary of Responses to Discussion Paper and Conclusions of the Auditor Reporting Working Group
HYPERLINK "http://www.cica.ca/enhancing-audit-quality-canadian-perspective/item74267.pdf" \t "_blank" EAQ The Auditor Reporting Model Summary of Responses to Discussion Paper
HYPERLINK "http://www.cica.ca/enhancing-audit-quality-canadian-perspective/item73990.pdf" \t "_blank" EAQ Role of the Audit Committee in External Auditor Oversight Comment Letters
HYPERLINK "http://www.cica.ca/about-cica/media-centre/media-releases-and-backgrounders/2013/item71994.aspx" \t "_blank" Third audit quality discussion paper issued for Canadian consultation - February 5, 2013
HYPERLINK "http://www.cica.ca/enhancing-audit-quality-canadian-perspective/item71922.pdf" \t "_blank" Enhancing Audit Quality: The Role of the Audit Committee in External Auditor Oversight
HYPERLINK "http://www.cica.ca/enhancing-audit-quality-canadian-perspective/item71537.pdf" \t "_blank" EAQ Auditor Independence - Comment Letters - January 15, 2013
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Centre for Financial Reporting Reform
HYPERLINK "http://www.competition-commission.org.uk/media-centre/latest-news/2013/Feb/audit-market-not-serving-shareholders" UK's Competition Commission finds that audit market is not serving shareholders
HYPERLINK "http://frc.org.uk/News-and-Events/FRC-Press/Press/2013/June/FRC-issues-revised-auditing-standard-Making-audito.aspx" UK's FRC revises auditing standard to make auditors' work more transparent to investors
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/May/FRC-publishes-Audit-Quality-Inspections-Annual-Rep.aspx" UK's FRC seeks further improvement in auditor scepticism and independence
HYPERLINK "http://eba.europa.eu/News--Communications/Year/2013/EBA-recommends-supervisors-to-conduct-asset-qualit.aspx" EBA recommends that EU bank supervisors conduct review of asset quality in major EU banks
HYPERLINK "http://www.efrag.org/Front/n1-1131/NewsDetail.aspx" EFRAG and four European standard setters consult on three aspects of the conceptual framework for IFRS
HYPERLINK "http://www.bis.org/publ/bcbs247.pdf" Basel Committee publishes updated progress report on implementation of Basel bank rules
HYPERLINK "http://www.bis.org/press/p130326.htm" Basel Committee consults on measuring and controlling banks' large exposures
HYPERLINK "http://www.esrb.europa.eu/news/pr/2013/html/pr130321.en.html" ESRB sees stronger EU financial system as a requirement for sustainable recovery
HYPERLINK "http://www.bis.org/press/p130321.htm" Basel Committee consults on supervisory guidance for external audits of banks
HYPERLINK "http://www.bis.org/publ/bcbs243.htm" Basel Committee reports on banks' fulfilment of Basel III requirements in mid-2012
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/March/FRC-issues-FRS-102.aspx" UK's FRC issues new reporting standard (FRS 102) for unlisted entities
HYPERLINK "http://www.ifrs.org/Alerts/ProjectUpdate/Pages/IASB-publishes-revised-proposals-for-loan-loss-provisioning.aspx" IASB publishes revised proposals for loan-loss provisioning
HYPERLINK "http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ecofin/135823.pdf" EU moves closer to agreeing legal framework for implementing Basel III
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Canadian Public Accountability Board
HYPERLINK "http://www.cpab-ccrc.ca/EN/content/Enhancing_Audit_Quality_The_Role_of_the_Audit_Committee_in_External_Auditor_Oversight_Discussion_Paper_EN.pdf" \t "_blank" Enhancing Audit Quality: The Role of the Audit Committee in External Auditor Oversight Discussion Paper
HYPERLINK "http://www.icd.ca/Content/NavigationMenu/MembersOnlyArea/Video/Webinar_CPAB.cfm" ICD webcast on the Enhancing Audit Quality Audit Committee Discussion Paper
HYPERLINK "http://www.cpab-ccrc.ca/EN/content/Audit_Roundtable_Newsletter_May_2013.pdf" \t "_blank" Focus on Audit Committees Newsletter
HYPERLINK "https://www.surveymonkey.com/s/8CTCXVZ" ICD survey on the Enhancing Audit Quality Audit Committee Discussion Paper
Comments on proposed remedies Statutory Audit Services Market Investigation
HYPERLINK "http://www.cpab-ccrc.ca/EN/content/Enhancing_Audit_Quality_Final_Report.pdf" \t "_blank" Enhancing Audit Quality: Conclusions and Recommendations
HYPERLINK "http://www.cpab-ccrc.ca/EN/content/MOU_France_Eng.pdf" \t "_blank" CPAB enters into a memorandum of understanding with Frances audit regulator
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Chartered Accountants Ireland
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/February/Auditors-cant-be-blamed-for-crash/" Chartered Accountants Ireland responds on Irish Independent audit article
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/February/Published--Advanced-Auditing-and-Assurance/" Published Advanced Auditing and Assurance
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/March/IAASB--STRENGTHENS-STANDARD-ON-USING-WORK-OF-INTERNAL-AUDITORS1/" AASB strengthens standard on using work of internal auditors
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/March/Describing-the-application-of-FRS-101-and-102-in-auditors-reports/" Describing the application of FRS 101 and 102 in auditors reports
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/March/ODCE-Prosecution-activity-in-auditor-cases/" ODCE Prosecution activity in auditor cases
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/April/FRC-publishes-Scope-and-Authority-of-Audit-and-Assurance-Pronouncements/" FRC publishes 'Scope and Authority of Audit and Assurance Pronouncements'
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/March/DJEI-consults-on-audit-exemption-criteria/" DJEI consults on audit exemption criteria
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CGMA Magazine
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137939.aspx" How audit committees can meet risk-management oversight challenges
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137862.aspx" Europe takes step toward mandatory audit firm rotation
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137712.aspx" Business shifts require refreshing of risk management techniques
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137675.aspx" Rotation model presents a challenge to internal audit independence
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137665.aspx" Skill needs challenge internal audit
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137619.aspx" Eagerly anticipated COSO framework set for May release
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137291.aspx" Internal audit reporting line to chief executive gains steam as US Fed weighs in
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137120.aspx" Big changes coming for audit reports
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137983.aspx" 8 steps to update internal control
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138106.aspx" Protiviti exec Hirth named COSO chairman
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Chartered Institute of Public Finance and Accountancy (CIPFA) - Reino Unido
HYPERLINK "http://www.cipfa.org/About-CIPFA/Press-Office/latest-press-releases/First-UK-public-sector-wide-internal-audit-standards-aim-to-strengthen-public-financial-management" First UK public sector wide internal audit standards aim to strengthen public financial management
HYPERLINK "http://www.publicfinance.co.uk/features/2013/02/mission-internal/" \o "Audit: mission internal" Audit: mission internal
HYPERLINK "http://www.cipfa.org/About-CIPFA/Press-Office/latest-press-releases/CIPFA-responds-to-Draft-Local-Audit-and-Accountability-Bill" CIPFA responds to Draft Local Audit and Accountability Bill
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Chinese Institute of Certified Public Accountants (CICPA)
HYPERLINK "http://www.cicpa.org.cn/BNIE/201303/t20130319_40441.html" CICPA Deputy President and Secretary General Chen Yugui Urges Firms to Focus on Excellence in the 2012 Annual Report Audit of Listed Companies (2012-12-24)
HYPERLINK "http://www.china-briefing.com/news/2012/06/12/china-releases-comprehensive-measures-for-evaluating-accounting-firms.html" \l "more-16606" China Releases Comprehensive Measures for Evaluating Accounting Firms
HYPERLINK "http://www.china-briefing.com/news/2012/04/30/china-u-s-to-boost-communication-and-cooperation-in-the-field-of-accounting.html" \l "more-16230" China-U.S. to Boost Accounting Communication and Cooperation
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Colegio de Auditores o Contadores Pblicos de Bolivia (CAUB)
HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=181" GUA DE CONTROL DE CALIDAD PARA PEQUEAS Y MEDIANAS FIRMAS DE AUDITORA-
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Colegio de Contadores Pblicos de Lima
HYPERLINK "http://www.ccpl.org.pe/noticiacont.php?ID=717" Especializacin en NIIF, Tributacin y Auditora Financiera
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Colegio de Contadores Pblicos de Mxico, A.C. - Mxico
HYPERLINK "http://www.ccpm.org.mx/avisos/gobierno_corporativo_II.pdf" Principios Bsicos de Gobierno Corporativo (II)
HYPERLINK "http://www.ccpm.org.mx/avisos/excelsior.pdf" Principios bsicos de gobierno corporativo (I)
HYPERLINK "http://www.ccpm.org.mx/avisos/las_normas_para_atestiguar.pdf" Las Normas para Atestiguar: Dictamen del Seguro Social e INFONAVIT
HYPERLINK "http://www.ccpm.org.mx/avisos/aviso_importante51_2013_1.html" Dictamen Fiscal. Propuesta de la Comisin de AGAFF y de la CONAA del modelo de Informe del Auditor Independiente para Efectos Fiscales.
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Comunidad Contable - Colombia
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-2404201301_%28auditoria_establece_sistema_de_certificacion_para_entidades_bajo_vigilancia_de_%29/noti-2404201301_%28auditoria_establece_sistema_de_certificacion_para_entidades_bajo_vigilancia_de_%29.asp?Miga=1&IDobjetose=13304&CodSeccion=108" Auditora establece sistema de certificacin para entidades bajo vigilancia de gestin fiscal
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Conselho Federal de Contabilidade (CFC)
HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=6445" Deloitte e IAAER lanam programa para apoiar educao na rea contbil e qualidade do reporte financeiro e da auditoria
HYPERLINK "http://portalcfc.org.br/noticia.php?new=8581" CVM edita norma sobre preveno lavagem de dinheiro e ao financiamento do terrorismo
HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=8386" Critrios importantes para contratao de uma auditoria contbil
HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=8353" PwC quer resposta pergunta- Onde estava o auditor-
HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=8299" Lderes de auditoria sofrem presso para alterar resultados, aponta pesquisa mundial
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Confederation of Asian and Pacific Accountants (CAPA)
HYPERLINK "http://www.capa.com.my/article.cfm?id=630" CAPA 2012 Annual Report now available
HYPERLINK "http://www.capa.com.my/article.cfm?id=625" Erratum to the Call for Nominations for IFAC Boards and Committees in 2014
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Ernst & Young Internacional
HYPERLINK "http://www.ey.com/UK/en/Newsroom/News-releases/13-02-22---EY-response-to-Competition-Commission-provisional-findings" Ernst & Young statement- response to Competition Commissions provisional findings on its UK statutory audit services market investigation
HYPERLINK "http://www.ey.com/GL/en/Newsroom/News-releases/News_Global-brands-must-change-their-approach-to-localization--or-risk-unprofitable-growth-in-emerging-Asia" Global brands must change their approach to localization, or risk unprofitable growth in emerging Asia
HYPERLINK "http://www.ey.com/GL/en/Newsroom/News-releases/News_Alison-Kay-appointed-to-lead-Global-Power-and-Utilities-at-EY" Alison Kay appointed to lead Global Power and Utilities at EY
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European Federation of Accountants and Auditors for SMEs (EFAA)
HYPERLINK "http://www.efaa.com/Position,papers,Comment,letters,34.html" EFAA Comments on IAASB Exposure Draft ISA 720 (Revised) The Auditors Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditors Report Thereon
HYPERLINK "http://www.efaa.com/Position,papers,Comment,letters,34.html" EFAA responds to IAASB's "A Framework for Audit Quality"
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External Reporting Board (XRB) Nueva Zelanda -
HYPERLINK "http://www.xrb.govt.nz/Site/News/NZAuASB_Communique/NZAuASB_Communique_0039_10_12_Apr_2013.aspx" 10 - 12 Apr 2013 Amendments to the International Standards on Auditing (New Zealand) to promote improved Audit Quality
HYPERLINK "http://www.xrb.govt.nz/Site/News/NZAuASB_Communique/NZAuASB_Communique_0037_8_8_Apr_2013.aspx" 8 - 8 Apr 2013 Changes to the Standard on Using the Work of Internal Auditors
HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1318&Itemid=106&lang=en" FEE comments on CICA-CPAB Discussion Paper Enhancing Audit Quality- Canadian Perspectives - The Role of the Audit Committee in External Auditor Oversight
HYPERLINK "http://www.xrb.govt.nz/Site/News/Latest_Happenings/035_New_Professional_and_Ethical_Standards_issued.aspx" New Professional and Ethical Standards issued
HYPERLINK "http://www.xrb.govt.nz/Site/Auditing_Assurance_Standards/Publications.aspx" International Auditing and Assurance Standards Board's Staff Questions and Answers: Professional Skepticism in an Audit of Financial Statements
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Fdration des Experts Comptables Europens (FEE)
HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1336&Itemid=106&lang=en" Online survey: FEE seeks input from Stakeholders about the Auditor Selection Process
HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1318&Itemid=106&lang=en" FEE comments on CICA-CPAB Discussion Paper Enhancing Audit Quality: Canadian Perspectives - The Role of the Audit Committee in External Auditor Oversight
HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1322&Itemid=106&lang=en" FEE comments on OECD International VAT/GST Guidelines Draft Consolidated Version
HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1330&Itemid=106&lang=en" FEE, ICAA and CAQ Global Observations on the Role of the Audit Committee - A Summary of Roundtable Discussions
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Financial Executives International (FEI)
HYPERLINK "http://www.financialexecutives.org/KenticoCMS/News---Publications/archive/2013/February/Audit-Deficiencies-Down-at-Smaller-Audit-Firms,-Bu.aspx" Audit Deficiencies Down at Smaller Audit Firms, But Still of Concern Says PCAOB
HYPERLINK "http://pcaobus.org/News/Releases/Pages/02252013_4010.aspx" PCAOB Issues Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies
HYPERLINK "http://www.financialexecutives.org/KenticoCMS/News---Publications/archive/2013/March/PCAOB-Proposes-Codification-of-its-Auditing-Standa.aspx" PCAOB Proposes Auditing Standards Codification
HYPERLINK "http://pcaobus.org/News/Releases/Pages/03262013_Reorg.aspx" PCAOB Issues a Proposal for the Reorganization of Auditing Standards
HYPERLINK "http://pcaobus.org/News/Releases/Pages/04112013_SBF.aspx" PCAOB Announces Forums on Auditing in the Small Business Environment
HYPERLINK "http://www.financialexecutives.org/KenticoCMS/News---Publications/archive/2013/May/PCAOB-Reproposes-Auditing-Standard-on-Related-Part.aspx?rss=pressroom" PCAOB Reproposes Auditing Standard on Related Parties, Significant Unusual Transactions
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Financial Reporting Council (FRC)
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/February/FRC-CEO-comments-on-the-publication-of-the-Competi.aspx" FRC's CEO comments on the publication of the Competition Commissions report on the audit market
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/February/Financial-Reporting-Lab-report-on-%E2%80%98Presentation-of.aspx" Financial Reporting Lab report on Presentation of market risk disclosures
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/February/ICAEW-Audit-Quality-Forum-2013-Spotlight-on-audit.aspx" Audit Quality Forum 2013- Spotlight on audit committees
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/May/Investigation-announced-in-connection-with-KPM-%281%29.aspx" Investigation announced in connection with KPMG Audit Plc & a Member
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/May/Investigation-announced-in-connection-with-KPMG-Au.aspx" Investigation announced in connection with KPMG Audit Plc as auditors to Pendragon PLC
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/April/ASIG-To-debate-restoring-confidence-in-audit.aspx" ASIG to debate restoring confidence in audit
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/April/FRC-comment-on-European-Parliament-JURI-committee.aspx" FRC comments on European Parliament JURI committee's vote on audit rotation
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Financial Services Agency - Japn
HYPERLINK "http://www.fsa.go.jp/en/news/2013/20130411-1.html" Provisional translation of the Opinion on the Standard Setting to Address Risks of Fraud in an Audit
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Grant Thornton Internacional
HYPERLINK "http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd8710033841ca/?vgnextoid=69472e0749bcd310VgnVCM1000003a8314acRCRD&vgnextfmt=default" The Audit Committee & External Auditor Relationship
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Haut Conseil du Commissariat aux Comptes (H3C) - Francia
HYPERLINK "http://www.h3c.org/fiches/survey_IFIAR.htm" Premire tude internationale sur les rsultats des contrles des auditeurs, mene par l'IFIAR
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Hong Kong Institute of Certified Public Accountants
HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/isa720-revised/" Institute comments on IAASB's Exposure Draft on ISA 720 (Revised) The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon
HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/hkfaa-18/" Financial reporting and auditing alert- Documentation requirements for group auditors and practical implications for auditor regulation in Hong Kong
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IAS PLUS
HYPERLINK "http://www.iasplus.com/en/othernews/ifac/2013/isa-610" IAASB issues revised guidance on using internal auditors
HYPERLINK "http://www.iasplus.com/en/othernews/ifac/2013/iaasb-consultation-on-audit-quality-framework" IAASB consultation on audit quality framework
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Information Systems Audit and Control Association and Foundation (ISACAF)
HYPERLINK "http://www.isaca.org/About-ISACA/Press-room/News-Releases/2013/Pages/ISACA-Issues-New-Audit-Programs-on-Identity-Management-and-Software-Assurance.aspx" ISACA Issues New Audit Programs on Identity Management and Software Assurance
HYPERLINK "http://www.isaca.org/About-ISACA/Press-room/News-Releases/2013/Pages/ISACA-and-Deloitte-Help-Audit-Professionals-Prepare-for-CISA-Exam.aspx" ISACA and Deloitte Help Audit Professionals Prepare for CISA Exam
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Institute of Chartered Accountants in Australia
HYPERLINK "http://www.charteredaccountants.com.au/News-Media/Media-centre/2013/Audit-retains-central-role-in-capital-markets-but-support-needed-UK-Competition-Commission-finds.aspx" Audit retains central role in capital markets but support needed, UK Competition Commission finds
HYPERLINK "http://icas.org.uk/news/ABML2013/" Auditors separate credible from charlatans PCAOB chief
HYPERLINK "http://icas.org.uk/News/JEBreCCMarch2013/" HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/18abr/cnmvauditoria.pdf" Primera vez que CNMV vigila una auditora
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Institute of Chartered Accountants of Scotland - Reino Unido
HYPERLINK "http://icas.org.uk/News/JamesBarbouranalysisofCCauditfindingsFeb2013/" Analysis- Competition Commission Proposes Series of Remedies to Increase Choice in FTSE 350 Audit Market
HYPERLINK "http://icas.org.uk/News/ICAScommentonCCauditproposals22Feb2013/" Mandatory rotation not the silver bullet for increased choice in Audit Market ICAS
HYPERLINK "http://icas.org.uk/News/NicolaSturgeononthecaseforScottishindependence/" Independence not about flag-waving, Sturgeon tells ICAS
HYPERLINK "http://icas.org.uk/FRC_audit_plans_welcome_but_premature_says_ICAS/" FRC audit plans welcome but premature says ICAS
HYPERLINK "http://icas.org.uk/News/JURIaudit25April2013/" EU Audit Proposals Heading in the Right Direction ICAS
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Institute of Chartered Accountants in England and Wales (ICAEW)
HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2013-press-releases/gccaao-and-icaew-sign-landmark-audit-quality-monitoring-agreement" GCCAAO and ICAEW sign landmark audit quality monitoring agreement
HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2013-press-releases/competition-commission-must-not-undermine-audit" ICAEW- Competition Commission must not undermine audit
HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2013-press-releases/meps-vote-bring-eu-audit-proposals-more-in-line-with-international-standards" MEPs vote bring EU audit proposals more in line with international standards
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Institute of Internal Auditors (IIA)
HYPERLINK "https://na.theiia.org/news/Pages/Blog-Seven-Attributes-of-the-Ethical-Internal-Audit-Leader.aspx" Blog- Seven Attributes of the Ethical Internal Audit Leader
HYPERLINK "https://na.theiia.org/news/Pages/New-IPPF-Practice-Advisory-Released-%E2%80%93-2320-3-Audit-Sampling.aspx" New IPPF Practice Advisory Released 2320-3- Audit Sampling
HYPERLINK "https://na.theiia.org/news/Pages/Chambers-Blog-Google-Glasses-Should-Internal-Auditors-Wear-Them.aspx" Chambers Blog- Google Glasses- Should Internal Auditors Wear Them-
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Instituto de Censores Jurados de Cuentas de Espaa
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/marzo/8marz/rp6.pdf" Modelo de autoliquidacin de la tasa por emisin de informes de Auditora
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/marzo/7marz/4.pdf" Los auditores paralizan la eleccin de su mximo representante
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/marzo/6marz/solaria.pdf" El auditor avisa de la incertidumbre de Solaria para seguir con su actividad
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/marzo/4marz/interno.pdf" Los auditores internos reclaman ms independencia
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/marzo/4marz/cincodias.pdf" Las auditoras hemos hecho ms cosas bien que mal
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/febrero/28feb/pp.pdf" Las auditoras piden ms garantas al PP
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/febrero/28feb/aa.pdf" FRC boss defends 'comply or explain' audit tendering
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/febrero/26feb/karim.pdf" Non-audit remains "point for discussion" within Europe
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/febrero/25feb/rp.pdf" Las auditoras piden un cambio legal que les permita clientes ms grandes
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/febrero/22feb/auditorporundia.pdf" Los Censores Jurados renen a los 350 participantes en Auditor por un da
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/febrero/21feb/pp.pdf" Los altos cargos pasarn una auditora de patrimonio obligatoria al fin de su mandato
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/febrero/19feb/seguridadsocial.pdf" La Seguridad social pag 2,74 millones a auditores privados
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/18abr/cnmvauditoria.pdf" Primera vez que CNMV vigila una auditora
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/18abr/filialchilenapescanova.pdf" El auditor hall facturas falsas en la filial chilena que Pescanova quiere vender
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/18abr/redelectrica.pdf" KPMG releva a PwC como auditor de Red Elctrica
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/17abr/basilea.pdf" Basilea endurece el rol del auditor de los bancos tras los fallos en la crisis
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/17abr/opinionexpansion.pdf" Las auditoras deberan aumentar su transparencia
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/16abr/bdo.pdf" Crece la tensin con el auditor BDO
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/16abr/caruana.pdf" El trabajo de los auditores no es detectar fraudes. Eso es una labor policial
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/16abr/kpmgauditorforense.pdf" KPMG ser el auditor forense
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/15abr/consolidacion.pdf" Consolidacin entre auditoras medianas
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/15abr/reestructurar.pdf" Reestructurar empresas, el gran negocio de las auditoras
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/15abr/auditorassalvedades.pdf" Auditoras sin salvedades?
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/15abr/font.pdf" Ahora, ms que nunca, una auditora es clave para obtener crdito
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/10abr/fuga.pdf" KPMG deja de auditar a dos firmas en EEUU por fuga de informacin
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/10abr/pescanovanotalimpia.pdf" Pescanova dice que BDO emiti una 'nota limpia' de sus cuentas
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/10abr/independencia.pdf" La empresa acusa a BDO de perder su independencia
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/9abr/bigfour.pdf" Big Four find Competition Commission audit conclusions lacking
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/9abr/pesquera.pdf" La pesquera justifica que despide al auditor porque no fue capaz de descubrir su engao
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/8abr/expansion1.pdf" Deloitte, PwC, KPMG y E&Y crecen un 4% gracias a su negocio legal y de consultora
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/8abr/expansion2.pdf" Las auditoras medianas sufren una cada del 5% en sus ingresos
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/8abr/expansion3.pdf" PwC aspira a ser lder en plena consolidacin del sector
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/8abr/expansion4.pdf" Las grandes auditoras se refuerzan
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/8abr/pescanovaultimademanda.pdf" Pescanova ultima su demanda contra BDO y ficha a dos bufetes
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/8abr/pescanovaresistecuentas.pdf" Pescanova y su auditor se cruzan amenazas de demandas
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/8abr/auditoresdudanviabilidad.pdf" Los auditores dudan de la viabilidad de las inmobiliarias cotizadas
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/5abr/kpmg.pdf" KPMG: El fraude en las empresas amenaza su supervivencia
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/5abr/pwc.pdf" PwC releva a Deloitte como auditor de BME
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/3abr/ue.pdf" Tension grows as EU audit decision looms
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/3abr/pescanova.pdf" El auditor exige a Pescanova que le d ms informacin
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/3abr/sospecha.pdf" Sospecha y asedio en la auditora
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/2abr/rp5.pdf" "El Estado necesita ayuda de los auditores para gestionar los fondos europeos
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/1abr/ue.pdf" Transparency and flexibility are keys to audit reform
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/1abr/rp5.pdf" Slo 9 de cada 100 empresas hace auditoras continuas
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/1abr/pp.pdf" El PP renuncia a la auditora externa por las reticencias de las empresas
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/1abr/rp8.pdf" Espaa es el pas ms avanzado en el que PwC crece ms, tras EE.UU
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/1abr/rp9.pdf" Deloitte gana a KPMG la auditora de Ortega
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/1abr/rp15.pdf" El juez de Bankia investiga si Deloitte minti en su testimonio
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/mayo/13may/cnmv.pdf" Ni una sola auditora con salvedades en la CNMV
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/mayo/3may/auditoresconvocatoria.pdf" Auditores de Cuentas: convocatoria conjunta de examen de aptitud
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/mayo/3may/europarlamento.pdf" El Europarlamento pone lmites al auditor
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/29abr/pp.pdf" Una auditora que era intill
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/26abr/auditoreseleconomista.pdf" El Parlamento Europeo apoya a las auditoras en los cambios de su directiva
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/24abr/ecometro.pdf" Nace un nuevo xito: el Ecmetro KPMG-'elEconomista'
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/abril/22abr/farovigo.pdf" Los forenses de KPMG analizan cmo se ejecut cada operacin contable
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Instituto de Contabilidad y Auditoria de Cuentas (ICAC)
HYPERLINK "http://www.icac.meh.es:80/Controladores/VerDocumento.ashx?hid=ensxxx00010125" \o "Abre ventana nueva" \t "_blank" Resolucin de 1 de marzo de 2013 de la Presidenta del Instituto de Contabilidad y Auditora de Cuentas por la que se dictan normas de registro y valoracin del inmovilizado material y de las inversiones inmobiliarias
HYPERLINK "http://www.boe.es/boe/dias/2013/04/26/pdfs/BOE-A-2013-4430.pdf" \o "Abre ventana nueva" \t "_blank" Orden ECC/682/2013, de 15 de abril, por la que se publica la convocatoria conjunta de las Corporaciones representativas de los auditores, de examen de aptitud profesional para la inscripcin en el Registro Oficial de Auditores de Cuentas (BOE 26-04-2013).
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Instituto de Contadores Pblicos Autorizados de la Repblica Dominicana
HYPERLINK "http://www.icpard.org/htpweb/do/articulo.php?id=1395" En la regin Este; el ICPARD realiza graduacin en Auditora Gubernamental y en Tributacin
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Instituto dos Auditores Independentes do Brasil
HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=1041" 2013 - CNNT aborda temas importantes para a auditoria durante reunio no Ibracon
HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=1013" 2013 - Diretoria Nacional debate detalhes da 3 Conferncia de Contabilidade e Auditoria Independente alm de outros assuntos em reunio mensal
HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=1004" 2013 - A 3 Conferncia Brasileira de Contabilidade e Auditoria Independente do Ibracon vem a
HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=987" 2013 - Ibracon publica Comunicado Tcnico contendo orientao aos Auditores Independentes
HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=1114" Integrantes do Comit de Normas de Auditoria analisam traduo da Normal ISRE 2400
HYPERLINK "https://www.ifiar.org/IFIAR/media/Documents/General/IFIAR-Press-Release-FINAL.pdf?ext=.pdf" Meeting of the International Forum of Independent Audit Regulators, Noordwijk, 15-17 April, 2013
HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=1114" Integrantes do Comit de Normas de Auditoria analisam traduo da Normal ISRE 2400
HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=1170" 2013 - Processo de Superviso dos Auditores ser tema de painel na 3 Conferncia Brasileira de Contabilidade e Auditoria Independente do Ibracon
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Instituto Nacional de Contadores Pblicos de Colombia (INCP)
HYPERLINK "http://www.incp.org.co/document/la-administracion-de-riesgos-en-firmas-de-contadores-publicos/" \o "La administracin de riesgos en firmas de Contadores Pblicos" La administracin de riesgos en firmas de Contadores Pblicos
HYPERLINK "http://www.incp.org.co/document/entrar-a-la-ocde-seria-tan-importante-como-el-grado-de-inversion-cardenas/" Entrar a la Ocde sera tan importante como el grado de inversin
HYPERLINK "http://www.incp.org.co/newsletter/norma-para-trabajos-de-revision-con-aseguramiento-limitado/" Norma para trabajos de revisin con aseguramiento limitado
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Instituto Mexicano de Contadores Pblicos (IMCP)
HYPERLINK "http://imcp.org.mx/publicaciones/requisitos-eticos-relevantes-de-la-norma-de-control-de-calidad-y-algunos-otros-asuntos" \l ".Ubt5ycrHxyU" Requisitos ticos relevantes de la norma de control de calidad y algunos otros asuntos
HYPERLINK "http://imcp.org.mx/producto-home/guia-para-el-uso-de-las-normas-internacionales-de-auditoria-en-auditorias-de-pequenas-y-medianas-empresas" \l ".Ubt6TsrHxyU" Gua para el uso de las Normas Internacionales de Auditora en auditoras de pequeas y medianas empresas.
HYPERLINK "http://imcp.org.mx/publicaciones/noticias-internacionales-2013-2-e-news-international-auditing-and-assurance-standards-board" \l ".Ubt6xsrHxyU" Noticias Internacionales 2013-2 E-News INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD
HYPERLINK "http://imcp.org.mx/servicios/folios/folio-232012-2013-modelo-de-informe-del-auditor-independiente-para-las-entidades-paraestatales-del-gobierno-federal-por-el-ano-terminado-el-31-de-diciembre-de-2012-y-notas-y-comentarios-relacionados" Folio 23/2012-2013 Modelo de informe del auditor independiente para las entidades paraestatales del Gobierno Federal por el ao terminado el 31 de diciembre de 2012 y notas y comentarios relacionados
HYPERLINK "http://imcp.org.mx/producto-home/normas-de-auditoria-para-atestiguar-revision-y-otros-servicios-relacionados" Normas de Auditora, para Atestiguar, Revisin y Otros Servicios Relacionados
HYPERLINK "http://imcp.org.mx/servicios/sintesis-ejecutiva/es-legal-el-acuerdo-del-fatca-firmado-por-la-shcp" Es legal el acuerdo del FATCA firmado por la SHCP?
HYPERLINK "http://imcp.org.mx/areas-de-conocimiento/auditoria/modelo-de-informe-del-auditor-de-acuerdo-a-las-normas-internacionales-de-auditoria-nias-estados-financieros-comparativos" Modelo de informe del auditor de acuerdo a las Normas Internacionales de Auditora (NIAs) Estados Financieros Comparativos
HYPERLINK "http://imcp.org.mx/areas-de-conocimiento/auditoria/modelo-de-informe-del-auditor-de-acuerdo-a-las-normas-internacionales-de-auditoria-nias-cifras-correspondientes-de-periodos-anteriores" Modelo de informe del auditor de acuerdo a las Normas Internacionales de Auditora (NIAs) Cifras correspondientes de periodos anteriores
HYPERLINK "http://imcp.org.mx/servicios/folios/folio-262012-2013-dictamen-fiscal-propuesta-de-la-comision-de-agaff-y-de-la-conaa-del-modelo-de-informe-del-auditor-independiente-para-efectos-fiscales" Dictamen Fiscal Propuesta de la Comisin de AGAFF y de la CONAA del modelo de Informe del auditor independiente para efectos fiscales
HYPERLINK "http://imcp.org.mx/servicios/folios/folio-232012-2013-modelo-de-informe-del-auditor-independiente-para-las-entidades-paraestatales-del-gobierno-federal-por-el-ano-terminado-el-31-de-diciembre-de-2012-y-notas-y-comentarios-relacionados" Modelo de informe del auditor independiente para las entidades paraestatales del Gobierno Federal por el ao terminado el 31 de diciembre de 2012 y notas y comentarios relacionados
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International Federation of Accountants (IFAC)
HYPERLINK "http://www.ifac.org/news-events/2013-03/strategic-risk-management-face-uncertainty-and-unexpected-risks" Strategic Risk Management in the Face of Uncertainty and Unexpected Risks
HYPERLINK "http://www.ifac.org/news-events/2013-01/auditor-s-role-relating-information-communicated-financial-statement-users" The Auditors Role Relating to Information Communicated to Financial Statement Users
HYPERLINK "http://www.ifac.org/news-events/2013-01/iaasb-consults-audit-quality-framework" IAASB Consults on Audit Quality Framework
HYPERLINK "http://www.ifac.org/news-events/2013-02/iaasb-february-2013-meeting-highlights-and-podcast-now-available" IAASB February 2013 Meeting Highlights and Podcast Now Available
HYPERLINK "http://www.ifac.org/news-events/2013-03/iaasb-seeks-input-strategic-review" IAASB Seeks Input on Strategic Review
HYPERLINK "http://www.ifac.org/news-events/2013-03/iaasb-further-strengthens-standard-using-work-internal-auditors-addresses-use-di" IAASB Further Strengthens Standard on Using Work of Internal Auditors; Addresses Use of Direct Assistance
HYPERLINK "http://www.ifac.org/news-events/2013-03/iaasb-enews" IAASB eNews: March 2013
HYPERLINK "http://www.ifac.org/news-events/2013-04/recent-developments-auditing-importance-audit-quality-and-auditor-reporting" Recent Developments in Auditing: The Importance of Audit Quality and Auditor Reporting
HYPERLINK "http://www.ifac.org/news-events/2013-05/iaasb-april-2013-meeting-highlights-and-podcast-now-available" IAASB April 2013 Meeting Highlights and Podcast Now Available
HYPERLINK "http://www.ifac.org/news-events/2013-05/constructive-cooperation-international-standards" Constructive Cooperation for International Standards
HYPERLINK "http://www.ifac.org/news-events/2013-06/iaasb-releases-2012-annual-report-responding-needs-interconnected-world" IAASB Releases 2012 Annual ReportResponding to the Needs of an Interconnected World
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International Monetary Fund (IMF) - Internacional - Documentos, noticias y discursos
HYPERLINK "http://www.imf.org/external/np/exr/facts/safe.htm" Factsheet -- Protecting IMF Resources: Safeguards ...
HYPERLINK "http://www.imf.org/external/pubs/ft/scr/2013/cr13155.pdf" Greece: Selected Issues; IMF Country Report No. 13/155; May 21, 2013
HYPERLINK "http://www.imf.org/external/np/loi/2013/bdi/012813.pdf" Burundi: Letter of Intent, Memorandum of Economic and Financial Policies, and Technical Memorandum of Understanding; January 28, 2013
HYPERLINK "http://www.imf.org/external/np/exr/facts/sc.htm" Factsheet -- Standards and Codes: The Role of the IMF
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Japanese Institute of Certified Public Accountants - Japn
HYPERLINK "http://www.hp.jicpa.or.jp/english/news/2013/03/index.html" \l "10060" Survey results of audit engagements of financial statements reported
HYPERLINK "http://www.hp.jicpa.or.jp/english/news/2013/03/index.html" \l "10071" Comments on the proposed International Standard on Auditing (ISA) 720 (Revised) " The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon."
HYPERLINK "http://www.hp.jicpa.or.jp/english/news/2013/04/index.html" \l "10116" FSA publishes provisional translation of the "Opinion on the Standard Setting to Address Risks of Fraud in an Audit"
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Koninklijk Nederlands Instituut van Registeraccountants - Pases Bajos
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/Audit+Magazine+relatie+internal+auditor.aspx" Audit Magazine- relatie internal auditor en externe accountant
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/Audit+integration+moet+gaan+vliegen.aspx" Audit integration moet gaan 'vliegen'
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/Limperg+Symposium+Statistical+Auditing+2013.aspx" Limperg Symposium Statistical Auditing 2013
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/Grant+Thornton+BDO+Baker+Tilly+Berk+en+Mazars.aspx" Grant Thornton, BDO, Baker Tilly Berk en Mazars- verbeteringen doorgevoerd na AFM-onderzoeken
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/Audit+Alert+NOREA+over+keteninformatisering.aspx" Audit Alert NOREA over keteninformatisering
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/Nasdaq+eist+internal+audit-functie+van+genoteerde.aspx" Nasdaq eist internal audit-functie van genoteerde ondernemingen
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/NOREA+IT-auditors+moeten+zich+ook+richten+op+kete.aspx" NOREA- IT-auditors moeten zich ook richten op ketenrisicos betalingsverkeer
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/Web+Only+Auditfiles+haal+eruit+wat+er+in+zit.aspx" Web Only- Auditfiles- haal eruit wat er in zit
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/Statistical+auditing+22+Werken+we+zo+weinig+omdat+.aspx" Statistical auditing (22)- Werken we zo weinig omdat de materialiteit zo hoog is, of andersom-
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KPMG Internacional
HYPERLINK "http://www.pwc.fr/lettre-n20-de-laudit-interne-et-du-controle-interne.html" Lettre n20 de l'audit interne et du contrle interne Fvrier 2013
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Malaysian Institute of Accountants Malasia
HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2526" Audit Committee Members Urged to Champion Effective And Robust Governance
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Malta Institute of Accountants - Malta
HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=2311" MIA comment letter on IAASB's Exposure Draft ISA 720 (Revised)
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National Board of Accountants and Auditors (NBAA)
HYPERLINK "http://www.nbaa-tz.org/nbaabylaw.htm" The new NBAA By Laws as published on Government Notice No. 35,36 and 37 of 1/3/2013
HYPERLINK "http://www.nbaa-tz.org/nbaanews/morogoroseminar.pdf" Seminar on IFRSs, Auditing and Assets management at Morogoro Hotel - Morogoro
HYPERLINK "http://www.nbaa-tz.org/nbaanews/assessment.pdf" Questionnaires for assessment of audit firms in the Africa Region
HYPERLINK "http://www.nbaa-tz.org/nbaanews/president.pdf" The NBAA Governing Board Chairman Dr. Mussa Juma Assad elected to be PAFA President
HYPERLINK "http://www.nbaa-tz.org/nbaanews/auditingfirms.pdf" List of Audit Firms recognized by NBAA from March 2013
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New Zealand Institute of Chartered Accountants - Nueva Zelanda
HYPERLINK "http://www.nzica.com/%7E/media/NZICA/Docs/Tech%20and%20Bus/Submissions/DP2%20Assurance%20for%20Registered%20Charities%20PDF.ashx" DP2 Assurance for Registered Charities PDF
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Pacific Association of Supreme Audit Institutions (PASAI) - Internacional Noticias
HYPERLINK "http://www.pasai.org/site/pasai/files/co-op_regional_report/regional_report_sustainable_fisheries.pdf" Pacific Regional Report of the Cooperative Performance Audit: Managing Sustainable Fisheries
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PricewaterhouseCoopers
HYPERLINK "http://www.pwc.fr/lettre-n20-de-laudit-interne-et-du-controle-interne.html" Lettre n20 de l'audit interne et du contrle interne Fvrier 2013
HYPERLINK "http://www.pwc.com/us/en/cfodirect/events/webcasts/pwcs-state-of-the-internal-audit-profession-audit-committee-perspective-webcast-march-26-2013.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=PwC%27s+2013+State+of+the+Internal+Audit+Profession:+The+Audit+Committee+Perspective+webcast+%E2%80%93+March+26,+2013" PwC's 2013 State of the Internal Audit Profession- The Audit Committee Perspective webcast March 26, 2013
HYPERLINK "http://www.pwc.com/us/en/cfodirect/publications/in-brief/2013-17-pcaob-proposes-framework-for-reorganization-of-pcaob-auditing-standards.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=In+brief:+PCAOB+proposes+framework+for+reorganization+of+PCAOB+auditing+standards+%28No.+2013-17%29" In brief- PCAOB proposes framework for reorganization of PCAOB auditing standards (No. 2013-17)
HYPERLINK "http://www.pwc.com/en_US/us/audit-assurance-services/accounting-advisory/publications/assets/pwc-wharton-currency-hedging-risks-benefits.pdf" PwC and Knowledge@Wharton: Currency hedging: The risks and benefits arent limited to financial issues
HYPERLINK "http://www.pwc.fr/being-better-informed-fs-regulatory-accounting-and-audit-bulletin.html" Being better informed FS regulatory, accounting and audit bulletin - PwC FS Regulatory Centre of Excellence Mars 2013
HYPERLINK "http://www.pwc.com/us/en/cfodirect/issues/auditing/audit-value.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=The+audit+%28Insights+from+the+Investment+Community%29" The audit (Insights from the Investment Community)
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Public Company Accounting Oversight Board (PCAOB)
HYPERLINK "http://pcaobus.org/News/Releases/Pages/02252013_4010.aspx" Feb. 25, 2013 PCAOB Issues Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies
HYPERLINK "http://pcaobus.org/News/Releases/Pages/02252013_4010.aspx" Feb. 25, 2013 PCAOB Issues Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies
HYPERLINK "http://pcaobus.org/News/Releases/Pages/03262013_Reorg.aspx" March 26, 2013 PCAOB Issues a Proposal for the Reorganization of Auditing Standards
HYPERLINK "http://pcaobus.org/News/Releases/Pages/03212013_Release_standard_reorg.aspx" March 21, 2013 PCAOB to Consider a Proposal for the Reorganization of Auditing Standards
HYPERLINK "http://pcaobus.org/News/Releases/Pages/04112013_SBF.aspx" April 11, 2013 PCAOB Announces Six Forums on Auditing in the Small Business Environment
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Securities and Exchange Comission (SEC)
HYPERLINK "http://www.sec.gov/news/speech/2013/pcaob-forum-slides-2012.pdf" Slide Presentation (PDF)- SEC Staff Review of Common Financial Reporting Issues Facing Smaller Issuers, 2012 PCAOB Forums on Auditing in the Small Business Environment
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Smartpros - Estados Unidos de Amrica
HYPERLINK "http://accounting.pro2net.com/x74749.xml" KPMG Resigns as Auditor for Herbalife, Skechers
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South African Institute of Chartered Accountants (SAICA) - Sudfrica
HYPERLINK "https://www.saica.co.za/DesktopModules/EngagePublish/itemlink.aspx?itemId=3964&language=en-ZA" SAICA supports the AGSA general report of audit results of national and provincial government
HYPERLINK "https://www.saica.co.za/DesktopModules/EngagePublish/itemlink.aspx?itemId=3962&language=en-ZA" Survey among Small and Medium accounting firms confirms that businesses still prefer audits
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Superintendencia Financiera de Colombia
Convergencia a Normas Internacionales de Informacin Financiera y de Auditora y Aseguramiento de la Informacin - HYPERLINK "http://www.superfinanciera.gov.co/ComunicadosyPublicaciones/Discursos/20120717respuestasNIIF.pdf" Respuestas a las inquietudes formuladas - HYPERLINK "http://www.superfinanciera.gov.co/ComunicadosyPublicaciones/Discursos/20120717preniifniadirectivos.ppt" Presentacin
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Superintendencia de Sociedades - Colombia
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33058&m=td&a=td&d=depend" 220-027134 LA ASISTENCIA DEL REVISOR FISCAL DURANTE LA CELEBRACIN DE REUNIONES DEL MXIMO RGANO SOCIAL O DE JUNTA DIRECTIVA NO ES OBLIGATORIA, A MENOS QUE SU PRESENCIA SEA INDISPENSABLE SEGN LOS ESTATUTOS SOCIALES
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33020&m=td&a=td&d=depend" 220-025101 DESIGNACIN DEL REVISOR FISCAL
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33133&m=td&a=td&d=depend" 220-034372 Inhabilidades del revisor fiscal.- Perodos de los miembros de la junta directiva
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The CPA Journal
HYPERLINK "http://viewer.zmags.com/publication/78ed02a7" \l "/78ed02a7/38" Effective Audit Report Writing- Following the Objective-Based Approach
HYPERLINK "http://viewer.zmags.com/publication/75821162" \l "/75821162/9" Publishers Column- Internal Audit Function PreservedFor Now
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Web OF Knowledge
HYPERLINK "http://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=Refine&qid=2&SID=1DiglecJigl2hB5F2kA&page=1&doc=2&cacheurlFromRightClick=no" Client employment of previous auditors: shareholders' views on auditor independence
HYPERLINK "http://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=Refine&qid=2&SID=1DiglecJigl2hB5F2kA&page=1&doc=4&cacheurlFromRightClick=no" The role of the audit committee and the informativeness of accounting earnings in East Asia
HYPERLINK "http://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=Refine&qid=2&SID=1DiglecJigl2hB5F2kA&page=1&doc=8"When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors
Auditors' Consideration of Material Income-Increasing versus Material Income-Decreasing Items during the Audit Process
Selecting Audit Samples Using Benford's Law
The Effects of Clients' Controversial Activities on Audit Pricing
An Examination of the Legal Liability Associated with Outsourcing and Offshoring Audit Procedures
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Accountancy Age - Reino Unido
HYPERLINK "http://www.accountancyage.com/aa/news/2231900/former-icaew-chief-seals-sme-finance-deal" Former ICAEW chief seals SME finance deal
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AE Accounting Education - Reino Unido - Noticias
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152396" \o "The IFRS Taxonomy 2013, developed by the IASB XBRL Team, has been issued. The Taxonomy is the XBRL representation of the IFRS...click to read full article" IFRS FOUNDATION PUBLISHES THE 2013 ANNUAL VERSION OF THE IFRS TAXONOMY
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152279" \o "The IFRS Foundation has made available the Japanese label linkbase files for the IFRS Taxonomy 2012. The files can be accesse...click to read full article" IFRS XBRL TAXONOMY LABELS PUBLISHED IN JAPANESE
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152264" \o "The IFRS Foundation Education Initiative has updated the list of English language resources about International Financial Rep...click to read full article" IFRS RESOURCES LIST IS UPDATED
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Actualcese - Colombia - Noticias
HYPERLINK "http://actualicese.com/actualidad/2013/01/18/algunos-importadores-y-exportadores-aplicaran-niif-plenas/" Algunos importadores y exportadores aplicarn NIIF plenas
HYPERLINK "http://actualicese.com/actualidad/2013/01/18/aplicacion-voluntaria-de-niif-plenas-ifrs-full/" Aplicacin voluntaria de NIIF Plenas (IFRS Full)
HYPERLINK "http://actualicese.com/actualidad/2013/01/18/supersociedades-determina-actividades-para-convergencia-a-niif/" Supersociedades determina actividades para convergencia a NIIF
HYPERLINK "http://actualicese.com/actualidad/2013/01/16/supersociedades-pide-a-empresas-del-grupo-1-obligadas-a-aplicar-niif-plenas-informar-su-plan-de-implementacion/" Supersociedades pide a empresas del Grupo 1 obligadas a aplicar NIIF plenas informar su Plan de implementacin
HYPERLINK "http://actualicese.com/actualidad/2013/01/11/grupo-1-aplicara-niif-plenas-vigentes-a-enero-1-de-2012/" Grupo 1 aplicar NIIF Plenas vigentes a enero 1 de 2012
HYPERLINK "http://actualicese.com/actualidad/2013/01/05/gobierno-define-grupo-1-para-implementacion-de-niif-plenas/" Gobierno define grupo 1 para Implementacin de NIIF Plenas
HYPERLINK "http://actualicese.com/actualidad/2013/01/04/gobierno-emite-normas-contables-para-microempresas-formales-e-informales-que-quieran-formalizarse/" Gobierno emite Normas Contables para Microempresas Formales e Informales que quieran formalizarse
HYPERLINK "http://actualicese.com/actualidad/2013/01/02/definidas-las-nuevas-normas-de-contabilidad-simplificada-que-las-microempresas-aplicaran-a-partir-del-2014/" Definidas nuevas normas de contabilidad simplificada que microempresas aplicarn a partir de 2014
HYPERLINK "http://actualicese.com/actualidad/2012/12/20/resumen-de-cambios-al-direccionamiento-estrategico-del-ctcp-a-diciembre-de-2012/" Resumen de cambios al Direccionamiento Estratgico del CTCP a Diciembre de 2012
HYPERLINK "http://actualicese.com/actualidad/2012/12/27/lo-bueno-lo-malo-aciertos-y-descaches-en-la-convergencia-a-estandares-internacionales/" Lo bueno, lo malo, aciertos y descaches en la convergencia a estndares internacionales
HYPERLINK "http://actualicese.com/actualidad/2012/12/21/que-paso-con-los-estandares-internacionales-en-el-2012/" Qu pas con los Estndares Internacionales en el 2012
HYPERLINK "http://actualicese.com/opinion/el-futuro-de-los-ifrs-samuel-alberto-mantilla-b/" El futuro de los IFRS Samuel Alberto Mantilla B
HYPERLINK "http://www.hernandozuluaga.com/anclados-en-el-costo-historico-adios-a-las-niif-samuel-alberto-mantilla-b/" Anclados en el costo histrico, adis a las NIIF Samuel Alberto Mantilla B
HYPERLINK "http://actualicese.com/actualidad/2013/02/27/dia-del-contador-entrevista-samuel-mantilla/" Enlace a Por aferrarse al pasado, estndares internacionales les estn quedando grandes a los contadores
HYPERLINK "http://actualicese.com/actualidad/2013/02/22/contabilidad-para-efectos-fiscales-por-implementacion-niif-ifrs/" Enlace a Contabilidad para efectos fiscales por implementacin NIIF (IFRS)
HYPERLINK "http://actualicese.com/actualidad/2013/02/22/la-cita-puc-para-niif/" Enlace a [La Cita] PUC para NIIF-
HYPERLINK "http://actualicese.com/actualidad/2013/02/20/al-momento-de-implementar-niif-informacion-tributaria-sera-ilegible/" Enlace a Al momento de implementar NIIF, informacin tributaria ser ilegible
HYPERLINK "http://actualicese.com/actualidad/2013/02/15/se-vislumbra-puc-para-aplicacion-de-niif-ifrs/" Enlace a Se vislumbra PUC para aplicacin de NIIF (IFRS)
HYPERLINK "http://actualicese.com/actualidad/2013/02/15/la-cita-obligacion-para-quienes-apliquen-niif-plenas/" Enlace a [La Cita] Obligacin para quienes apliquen NIIF Plenas
HYPERLINK "http://actualicese.com/opinion/las-nic-niifs-en-colombia-material-ejecutivo-2-luis-raul-uribe-medina/" Las NIC-NIIFS en Colombia material ejecutivo (2) Luis Ral Uribe Medina
HYPERLINK "http://actualicese.com/opinion/las-nic-niifs-en-colombia-material-ejecutivo-1-luis-raul-uribe-medina/" Las NIC-NIIFS en Colombia material ejecutivo (1) Luis Ral Uribe Medina
HYPERLINK "http://actualicese.com/opinion/las-niif-y-su-implementacion-solo-tiene-que-ver-con-contabilidad-luis-raul-uribe-medina/" Las NIIF y su Implementacin- Solo tiene que ver con Contabilidad- Luis Ral Uribe Medina
HYPERLINK "http://actualicese.com/opinion/ctcp-evaluacion-tecnica-de-las-niif-en-colombia-beiky-hasley-cardozo-vargar/" CTCP. Evaluacin tcnica de las NIIF en Colombia Beiky Hasley Cardozo Vargar
HYPERLINK "http://actualicese.com/opinion/la-convergencia-a-las-niif-en-colombia-es-mas-que-una-obligacion-legal-waldo-maticorena/" La convergencia a las NIIF en Colombia es ms que una obligacin legal Waldo Maticorena
HYPERLINK "http://actualicese.com/opinion/niif-implicaciones-de-la-nic-21-ronald-robert-rivera-caceres/" NIIF Implicaciones de la NIC 21 Ronald Robert Rivera Cceres
HYPERLINK "http://actualicese.com/actualidad/2013/03/08/formato-1732-la-herramienta-de-analisis-para-la-dian-sobre-impactos-de-las-niif-ifrs/" Enlace a Formato 1732, herramienta de anlisis para la DIAN sobre impactos de las NIIF (IFRS)
HYPERLINK "http://actualicese.com/opinion/las-nic-niifs-en-colombia-material-ejecutivo-3-luis-raul-uribe-medina/" Las NIC-NIIFS en Colombia material ejecutivo (3) Luis Ral Uribe Medina
HYPERLINK "http://actualicese.com/actualidad/2013/03/06/niif-en-colombia-todavia-quedan-muchos-obstaculos-por-derribar/" Enlace a NIIF en Colombia- todava quedan muchos obstculos por derribar
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas390/FileNovitas390/CGNCP31971-2012.doc" PROCEDIMIENTO CONTABLE PARA EL RECONOCIMIENTO Y REVELACIN DE HECHOS RELACIONADOS CON LAS PROPIEDADES, PLANTA Y EQUIPO
HYPERLINK "http://actualicese.com/actualidad/2013/04/12/el-aseguramiento-es-tan-importante-como-la-aplicacion-de-las-niif-ifrs/" El aseguramiento es tan importante como la aplicacin de las NIIF (IFRS)
HYPERLINK "http://actualicese.com/actualidad/2013/04/05/la-cita-a-estudiar-pero-en-serio-sobre-niif/" [La Cita] A estudiar pero en serio sobre NIIF
HYPERLINK "http://actualicese.com/actualidad/2013/04/05/ctcp-conceptua-certificacion-en-niif-no-es-necesaria-pero/" CTCP concepta- certificacin en NIIF no es necesaria pero
HYPERLINK "http://actualicese.com/actualidad/2013/04/03/contadores-les-llego-la-hora-de-capacitarse-en-niif/" Contadores, les lleg la hora de capacitarse en NIIF
HYPERLINK "http://actualicese.com/actualidad/2013/03/27/supersociedades-publicara-guia-para-que-microempresas-cumplan-con-convergencia-del-decreto-2706/" Supersociedades publicar gua para que microempresas cumplan con convergencia del Decreto 2706
HYPERLINK "http://actualicese.com/opinion/las-nic-niifs-en-colombia-material-ejecutivo-4-luis-raul-uribe-medina/" Las NIC-NIIFS en Colombia material ejecutivo (4) Luis Ral Uribe Medina
HYPERLINK "http://actualicese.com/opinion/capacitarse-y-certificarse-en-niif-marca-la-diferencia-en-el-proceso-de-convergencia-hacia-los-estandares-internacionales/" Capacitarse y certificarse en NIIF, marca la diferencia en el proceso de convergencia hacia los estndares internacionales
HYPERLINK "http://actualicese.com/actualidad/2013/05/03/niif-ifrs-la-oportunidad-de-ejecutar-una-reingenieria-de-procesos/" Enlace a NIIF (IFRS) la oportunidad de ejecutar una reingeniera de procesos
HYPERLINK "http://actualicese.com/actualidad/2013/04/26/las-microempresas-no-pueden-minimizar-el-cambio-de-marco-normativo-tecnico/" Enlace a Las microempresas no pueden minimizar el cambio de Marco Normativo Tcnico
HYPERLINK "http://actualicese.com/actualidad/2013/04/26/el-papel-protagonico-de-la-tecnologia-y-el-conocimiento-profesional-en-la-implementacion-de-las-niif-ifrs/" Enlace a El papel protagnico de la tecnologa y el conocimiento profesional en la Implementacin de las NIIF (IFRS)
HYPERLINK "http://actualicese.com/actualidad/2013/04/19/tematica-niif-ifrs-que-el-marco-tecnico-para-microempresas-no-aborda/" Enlace a Temtica NIIF (IFRS) que el marco tcnico para microempresas no aborda
HYPERLINK "http://actualicese.com/actualidad/2013/04/19/algunas-microempresas-aplicaran-parcialmente-las-niif-ifrs/" Enlace a Algunas microempresas aplicarn parcialmente las NIIF (IFRS)
HYPERLINK "http://actualicese.com/actualidad/2013/05/24/establecer-el-gobierno-corporativo-en-las-empresas-para-la-implementacion-adecuada-de-las-niif-ifrs/" Enlace a Se debe establecer el Gobierno Corporativo en las empresas para la implementacin adecuada de las NIIF (IFRS)
HYPERLINK "http://actualicese.com/actualidad/2013/05/24/la-cita-el-consejo-tecnico-de-la-contaduria-ya-es-del-glenif/" Enlace a [La Cita] El Consejo Tcnico de la Contadura ya es del GLENIF
HYPERLINK "http://actualicese.com/actualidad/2013/05/23/la-norma-midiendo-a-largo-plazo-el-impacto-de-las-niif/" Enlace a [La Norma] Midiendo a largo plazo el impacto de las NIIF
HYPERLINK "http://actualicese.com/actualidad/2013/05/10/decalogo-del-proceso-de-implementacion-de-las-niif-ifrs/" Enlace a Declogo del proceso de implementacin de las NIIF (IFRS)
HYPERLINK "http://actualicese.com/opinion/contabilidad-para-microempresas-en-colombia-luis-raul-uribe-medina/" Enlace a Contabilidad para microempresas en Colombia Luis Ral Uribe Medina
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Accounting Standards Board of Japan - Japn - Noticias
HYPERLINK "https://www.asb.or.jp/asb/asb_e/international_activities/comments.jsp;jsessionid=6BDAE594766FF316C191DFECD3027FA1" Comments on the Exposure Draft Annual Improvements to IFRSs 2011-2013 Cycle
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Asociacin Espaola de Contabilidad y Administracin de Empresas (AECA) - Espaa - Noticias
HYPERLINK "http://www.aeca.es/pub/documentos/rs8_nt10_pc28.htm" Informacin Integrada- El Cuadro Integrado de Indicadores (CII-FESG) y su Taxonoma XBRL
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Asociacin Espaola de Contabilidad y Administracin de Empresas (AECA) - Espaa - Noticias
HYPERLINK "http://www.aeca.es/pub/refc/articulos.php?id=1158" Consecuencias econmicas de la adopcin por primera vez de las NIIF en Europa
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Auditing Practices Board (APB) - Reino Unido - Noticias
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/April/EFRAG-and-the-national-standard-setters-of-France,.aspx" EFRAG and the national standard setters of France, Germany, Italy and the UK publish three Bulletins in relation to the revision of the IFRS Conceptual Framework
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Autoridades Pblicas - Colombia Legislacin
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/21/DECRETO%202669%20DEL%2021%20DE%20DICIEMBRE%20DE%202012.pdf" DECRETO 2669 DEL 21 DE DICIEMBRE DE 2012 Por el cual se reglamenta la actividad de factoring que realizan las sociedades comerciales, se reglamenta el artculo 8 de la Ley 1231 de 2008, se modifica el artculo 5 del Decreto 4350 del 2006 y se dictan otras disposiciones
Contadura General de la Nacin HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=03&p_numero=717&p_fecha=14/12/2012&p_consec=1318767" Resolucin 717 por medio de la cual se modifican los
Procedimientos Contables del Manual de Procedimientos del Rgimen de Contabilidad Pblica
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=03&p_numero=718&p_fecha=14/12/2012&p_consec=1318768" Resolucin 718 por la cual se modifica el Manual de Procedimientos del Rgimen de Contabilidad Pblica
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=03&p_numero=719&p_fecha=14/12/2012&p_consec=1318769" Resolucin 719 por medio de la cual se modifica el Catlogo General de Cuentas del Manual de Procedimientos del Rgimen de Contabilidad Pblica
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Canadian Institute of Chartered Accountants (CICA) - Canad Noticias
HYPERLINK "http://www.cica.ca/publications/list-of-publications/item60526.aspx" 2013 Financial Reporting in Canada Under IFRSs
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Centre for Financial Reporting Reform - Internacional Noticias
HYPERLINK "http://www.efrag.org/Front/n1-1064/NewsDetail.aspx" EFRAG issues final comment letter in response to the IASB's review of the IFRS for SMEs
HYPERLINK "http://www.efrag.org/Front/n1-1109/NewsDetail.aspx" EFRAG and four national standard-setters invite companies to field test how the move to IFRS9 will affect the measurement of financial assets
HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Foundation-publishes-free-teaching-material.aspx" IFRS Foundation publishes free teaching material on treatment of non-financial assets in IFRS
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CPA Australia - Australia - Noticias
HYPERLINK "http://www.cpaaustralia.com.au/cps/rde/xchg/cpa-site/hs.xsl/40483.html" IFRS financial statements are they beneficial or not-
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Chartered Accountants Ireland - Irlanda - Noticias
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/EFRAGs-consultation-on-the-transition-from-IAS-39-to-IFRS-9-for-macro-hedging-practices/" EFRAG's consultation on the transition from IAS 39 to IFRS 9 for macro-hedging practices
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/EFRAGs-letter-on-the-IASBs-Review-Draft-IFRS-9-Hedge-Accounting/" EFRAG's letter on the IASB's Review Draft IFRS 9 Hedge Accounting
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/IASB-Exposure-Draft-on-proposed-amendments-to-impairment-under-IAS-36/" IASB Exposure Draft on proposed amendments to impairment under IAS 36
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Colegio de Auditores o Contadores Pblicos de Bolivia (CAUB) - Bolivia - Noticias
HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=198" SEMINARIO - TALLER INTERNACIONAL "NUEVAS NORMAS Y ACTUALIZACIONES EN NIIF, PERIODO 2009-2012"
HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=197" DIPLOMADO NORMAS NIIF EN UTEPSA
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Colegio de Contadores Pblicos de Lima (CCPL) - Per - Noticias
HYPERLINK "http://www.ccpl.org.pe/noticiacont.php?ID=700" Se clausur Especializacin en NIA y Diplomado en NIIF
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Comunidad Contable - Colombia - Noticias
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti080213-02(derogan_resoluciones_que_adoptaban_el_modelo_general_de_contabilidad_para_empresas_de)/noti080213-02(derogan_resoluciones_que_adoptaban_el_modelo_general_de_contabilidad_para_empresas_de).asp?Miga=1&IDobjetose=13084&CodSeccion=106" Derogan resoluciones que adoptaban el modelo general de contabilidad para empresas de servicios pblicos
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-180113-03(quienes_deben_implementar_las_nif_para_microempresas)/noti-180113-03(quienes_deben_implementar_las_nif_para_microempresas).asp?Miga=1&IDobjetose=13014&CodSeccion=106" Quines deben implementar las NIF para microempresas-
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-170113-03(supervigilancia_realiza_clasificacion_parcial_de_empresas_del_sector_para_adopcion_d)/noti-170113-03(supervigilancia_realiza_clasificacion_parcial_de_empresas_del_sector_para_adopcion_d).asp?Miga=1&IDobjetose=13009&CodSeccion=106" Supervigilancia realiza clasificacin parcial de empresas del sector para adopcin de las NIIF
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-150113-03(supersociedades_solicita_informacion_sobre_el_proceso_de_implementacion_de_las_nif_a)/noti-150113-03(supersociedades_solicita_informacion_sobre_el_proceso_de_implementacion_de_las_nif_a).asp?Miga=1&IDobjetose=13000&CodSeccion=106" Supersociedades solicita informacin sobre el proceso de implementacin de las NIF a las entidades clasificadas en el grupo 1
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-121228-05(gobierno_nacional_expide_la_norma_de_informacion_financiera_para_microempresas)/noti-121228-05(gobierno_nacional_expide_la_norma_de_informacion_financiera_para_microempresas).asp?Miga=1&IDobjetose=12961&CodSeccion=106" Gobierno Nacional expide la Norma de Informacin Financiera para Microempresas
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-030113-01(gobierno_nacional_expide_nif_para_entidades_que_conforman_el_grupo_1)/noti-030113-01(gobierno_nacional_expide_nif_para_entidades_que_conforman_el_grupo_1).asp?Miga=1&IDobjetose=12965&CodSeccion=106" Gobierno Nacional expide NIF para entidades que conforman el grupo 1
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-1004201304_(aplicacion_de_las_niif_grupo_1_aplico)/noti-1004201304_(aplicacion_de_las_niif_grupo_1_aplico).asp?Miga=1&IDobjetose=13229&CodSeccion=110" Aplicacin de las NIIF Grupo 1 Aplico-
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-0904201306_(llego_la_hora_de_ajustar)/noti-0904201306_(llego_la_hora_de_ajustar).asp?Miga=1&IDobjetose=13225&CodSeccion=110" Lleg la hora de ajustarse a nuevas normas contables
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-0804201301_(contadores_a_destacarse_del_monton)/noti-0804201301_(contadores_a_destacarse_del_monton).asp?Miga=1&IDobjetose=13204&CodSeccion=110" Contadores, a destacarse del montn
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-05042013_(entidad_que_importa_mas_del_50__de_sus_compras)/noti-05042013_(entidad_que_importa_mas_del_50__de_sus_compras).asp?Miga=1&IDobjetose=13199&CodSeccion=110" Entidad que importa ms del 50 % de sus compras, pero no cumple con activos ni planta de personal, no estara obligada a aplicar las NIIF
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-0404201304_(estas_son_las_primeras_directrices_en_nif_para_microempresas_en_colombia)/noti-0404201304_(estas_son_las_primeras_directrices_en_nif_para_microempresas_en_colombia).asp?Miga=1&IDobjetose=13195&CodSeccion=110" Estas son las primeras directrices en NIF para microempresas en Colombia
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-0404201301-(es_obligatorio_para_el_contador_publico_certificarse_en_niif)/noti-0404201301-(es_obligatorio_para_el_contador_publico_certificarse_en_niif).asp?Miga=1&IDobjetose=13188&CodSeccion=110" Es obligatorio para el contador pblico certificarse en NIIF-
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-02052013_(implementacion_de_niif_en_el_sector_solidario_no_es_contraria_a_la_clasificacion)/noti-02052013_(implementacion_de_niif_en_el_sector_solidario_no_es_contraria_a_la_clasificacion).asp?Miga=1&IDobjetose=13330&CodSeccion=110" Implementacin de NIIF en el sector solidario no es contraria a la clasificacin en grupos para la convergencia
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-3004201301_(nif_para_microempresas)/noti-3004201301_(nif_para_microempresas).asp?Miga=1&IDobjetose=13328&CodSeccion=110" NIF para microempresas, gua de aplicacin
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-2104201312_(implementacion_de_las_niif_en_colombia)/noti-2104201312_(implementacion_de_las_niif_en_colombia).asp?Miga=1&IDobjetose=13292&CodSeccion=110" Implementacin de las NIIF en Colombia, lo que debe saber
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-1804201302_(niif_para_microempresas_en_colombia_patrimonio)/noti-1804201302_(niif_para_microempresas_en_colombia_patrimonio).asp?Miga=1&IDobjetose=13268&CodSeccion=110" NIIF para microempresas en Colombia- patrimonio
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-1704201304_(niif_para_microempresas_en_colombia_pasivo)/noti-1704201304_(niif_para_microempresas_en_colombia_pasivo).asp?Miga=1&IDobjetose=13263&CodSeccion=110" NIIF para microempresas en Colombia- pasivo
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-1604201301_(niif_para_microempresas_en_colombia_activo)/noti-1604201301_(niif_para_microempresas_en_colombia_activo).asp?Miga=1&IDobjetose=13257&CodSeccion=110" NIIF para microempresas en Colombia- activo
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Consejo Mexicano de Normas de Informacin Financiera, A.C. (CINIF) - Mxico - Noticias
HYPERLINK "http://www.cinif.org.mx/imagenes/archivos/cambios%20contables%202013_v3.pdf" Cambios contables 2013
HYPERLINK "http://www.cinif.org.mx/imagenes/promulgaciones/MejorasNIF2013.pdf" Mejoras NIF 2013
HYPERLINK "http://www.cinif.org.mx/imagenes/anuncios/Promulgacion_dic2012.pdf" Promulgacin dic 2012
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Consejo de Estado - Colombia - Jurisprudencia
Sentencia sobre el Consejo Tcnico de la Contadura Pblica HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas393/FileNovitas393/CE0001600-2013.doc" Por lo expuesto, se concluye que los miembros de este Consejo no son empleados pblicos a pesar de que ejercen funcin pblica; y, en consecuencia no le son aplicables las disposiciones relacionadas con la edad del retiro forzoso
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Consejo Tcnico de la Contadura Pblica - Colombia - Documentos
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/Direccionamiento%20dic%20de%202012%20.pdf" Direccionamiento dic de 2012
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/PROGRAMA%20DE%20TRABAJO%20AJUSTADO%20DEL%20CTCP.pdf" PROGRAMA DE TRABAJO AJUSTADO DEL CTCP
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/PRESENTACIN%20PLAN%20DE%20TRABAJO%20A%20DIC.31%202012.pdf" PRESENTACIN PLAN DE TRABAJO A DIC.31 2012
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/CONSOLIDACION%20PLAN%20DE%20TRABAJO%20A%20DIC%2031%202012-3.xlsx" CONSOLIDACIN PLAN DE TRABAJO A DIC 31 2012-13
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/Enmiendas%20NIIF%202012_Aprobado%20Marzo%2012%20de%202012_0.pdf" Enmiendas efectuadas por el IASB a las Normas Internacionales de Informacin Financiera durante el periodo comprendido entre el 01/01/2012 y el 31/12/2012
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Contadura General de la Nacin - Colombia - Doctrina y noticias
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas391/FileNovitas391/CGNCP40241-2012.doc" PROCEDIMIENTO PARA CORREGIR VALORES DE INGRESOS QUE ERRNEAMENTE SE HAYAN RECONOCIDO DE MS EN PERODOS CONTABLES ANTERIORES
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas392/FileNovitas392/CGNCP39511-2012.doc" MANEJO CONTABLE POR PARTE DE UNA ENTIDAD PBLICA DE OBLIGACIONES INCOBRABLES
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Corte Constitucional - Jurisprudencia - Colombia
HYPERLINK "http://190.24.134.68/relatoria/2012/c-1018-12.htm" La Ley 1314 de 2009 no vulnera la reserva de ley puesto que no otorga una habilitacin legal o el otorgamiento de facultades al Presidente de la Repblica para crear tributos ni para definir o modificar sus elementos constitutivos
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Deutsches Rechnungslegungs Standards Committee (DRSC) -
HYPERLINK "http://www.drsc.de/service/index_en.php?ixnp_do=show_news_index&ixnp_lang=en&ixnp_id=2&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=2825" EFRAG and the national standard setters publish their strategy on the revision of the IFRS Conceptual Framework
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European Financial Reporting Advisory Group (EFRAG) - Internacional - Noticias
HYPERLINK "http://www.efrag.org/Front/n1-1107/EFRAG-s-Final-Comment-Letter-on-the-IASB-ED-2012-2-Annual-Improvements-to-IFRSs-2011-2013-Cycle.aspx" EFRAG's Final Comment Letter on the IASB ED/2012/2 Annual Improvements to IFRSs 2011-2013 Cycle
HYPERLINK "http://www.efrag.org/Front/n1-1106/EFRAG-s-endorsement-advice-and-effects-study-report-on-Investment-Entities--Amendments-to-IFRS-10--IFRS-12-and-IAS-27-.aspx" EFRAGs endorsement advice and effects study report on Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
HYPERLINK "http://www.efrag.org/Front/n1-1121/EFRAG-s-Final-Comment-Letter-on-the-IASB-s-ED-2013-1-Recoverable-Amount-Disclosures-for-Non-Financial-Assets--Proposed-Amendments-to-IAS-36--.aspx" EFRAG's Final Comment Letter on the IASB's ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)
HYPERLINK "http://www.efrag.org/Front/n1-1119/EFRAG-s-comment-letter-to-the-IASB-on-the-transition-from-IAS-39-to-IFRS-9-for-macro-hedging-practices-.aspx" EFRAG's comment letter to the IASB on the transition from IAS 39 to IFRS 9 for macro-hedging practices
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Financial Accounting Standards Board (FASB) - Estados Unidos de Amrica Noticias
HYPERLINK "http://www.fasb.org/cs/ContentServer?c=FASBContent_C&pagename=FASB/FASBContent_C/NewsPage&cid=1176160950616&rss=1" FASB Issues XBRL Implementation Guide for Subsequent Events
HYPERLINK "http://www.fasb.org/cs/ContentServer?c=FASBContent_C&pagename=FASB/FASBContent_C/NewsPage&cid=1176160927412&rss=1" FASB Issues Accounting Standards Update on Proposed Clarification to Fair Value Disclosure Exemption Affecting Private Companies and Not-for-Profit Organizations
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Financial Reporting Council (FRC) - Reino Unido - Noticias
HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/February/EFRAG-and-the-national-standard-setters-of-France,.aspx" EFRAG and the national standard setters of France, Germany, Italy and the UK publish their strategy on the revision of the IFRS conceptual framework
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Fdration des Experts Comptables Europens (FEE) - Internacional - Noticias
HYPERLINK "http://www.fee.be/currentissues/default.asp?content_ref=1573&library_ref=4&category_ref=73" FEE Comment Letter on IASB Request for information- Comprehensive review of the IFRS for SMEs
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Federacin Argentina de Consejos Profesionales de Ciencias Econmicas (FACPCE) - Argentina - Noticias
HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_circular_4.html" Circular de Adopcin de NIIF N 4 en consulta
HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/iasb_asaf.html" La Fundacin IFRS cre un Consejo Asesor de los principales emisores de normas del mundo
HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/noticias_pdf/y_las_pymes_donde_estan.pdf" Y las Pymes dnde estn-
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Grupo Latinoamericano de Emisores de Normas de Informacin Financiera (GLENIF) Internacional - Noticias
GTT 10 Revisin Integral de la NIIF pra las PYMES. HYPERLINK "http://www.glenif.org/es/images/stories/pdf/gtt10.pdf" \t "_blank" Acceso al documento
GTT 7 Mejoras Anuales a las NIIF s Ciclo 2010 - 2012. HYPERLINK "http://www.glenif.org/es/images/stories/pdf/gtt7.pdf" \t "_blank" Acceso al documento
GTT 6 Gua de Transicin - Modificaciones propuestas a la NIIF 10. HYPERLINK "http://www.glenif.org/es/images/stories/pdf/gtt6.pdf" \t "_blank" Acceso al documento
HYPERLINK "http://www.glenif.org/es/index.php?option=com_content&view=article&id=127:directorio-del-glenif-se-reune-en-ecuador&catid=36:noticias&Itemid=55" Directorio del Glenif se rene en Ecuador
HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/Trustees-announce-membership-of-ASAF-March-2013.aspx" Trustees de la Fundacin IFRS anuncian los miembros del Accounting Standards Advisory Forum (ASAF)
HYPERLINK "http://www.ifrs.org/Alerts/ProjectUpdate/Pages/IASB-publishes-revised-proposals-for-loan-loss-provisioning.aspx" IASB publica propuestas revisadas para la provisin de prdidas crediticias
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Hong Kong Institute of Certified Public Accountants - Hong Kong - Noticias
HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/sub-ifrs-cycle/" Institute comments on IASB Exposure Draft of Annual Improvements to IFRSs 2011 2013 Cycle
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IAS PLUS - Internacional - Noticias
HYPERLINK "http://www.iasplus.com/en/news/2013/01/iasb-ed-ifrs-taxonomy-2013" IASB publishes proposal for IFRS Taxonomy 2013
HYPERLINK "http://www.iasplus.com/en/news/2012/december/new-ifrs-for-smes-training-module" New IFRS for SMEs training module
HYPERLINK "http://www.iasplus.com/en/news/2012/december/ifrs-foundation-issues-educational-material-on-fair-value-measurement" IFRS Foundation issues educational material on fair value measurement
HYPERLINK "http://www.iasplus.com/en/news/2012/december/ifrs-compliance-presentation-and-disclosure-checklist-for-2012" IFRS compliance, presentation and disclosure checklist for 2012
HYPERLINK "http://www.iasplus.com/en/news/2012/december/efrag-draft-comment-letter-on-acceptable-methods-of-depreciation-and-amortisation" EFRAG draft comment letter on acceptable methods of depreciation and amortisation
HYPERLINK "http://www.iasplus.com/en/news/2012/december/esma-comment-letter-on-ifrs-for-smes" ESMA comment letter on IFRS for SMEs
HYPERLINK "http://www.iasplus.com/en/news/2013/02/new-euro-newsletter-conceptual-framework" New European newsletter on the debate on Conceptual Framework
HYPERLINK "http://www.iasplus.com/en/news/2013/02/new-ifrs-advisory-council-members" IFRS Advisory Council membership update
HYPERLINK "http://www.iasplus.com/en/news/2013/02/10-years-of-ifrss-ii" 10 years of IFRS- Reflections and expectations - Part two
HYPERLINK "http://www.iasplus.com/en/news/2013/03/ifric-agenda-032012" Agenda for March 2013 IFRS Interpretations Committee meeting
HYPERLINK "http://www.iasplus.com/en/news/2013/03/eu-ifrs-1" EU formally adopts amendments to IFRS 1
HYPERLINK "http://www.iasplus.com/en/news/2013/02/ifrs-conference-amsterdam" IFRS conference in Amsterdam announced
HYPERLINK "http://www.iasplus.com/en/news/2013/02/english-danjou-paper" English translation of online paper on ten misconceptions regarding IFRSs
HYPERLINK "http://www.iasplus.com/en/news/2013/02/esma-on-the-ifrs-for-sme" ESMA comments on the potential widening of the scope of the IFRS for SMEs
HYPERLINK "http://www.iasplus.com/en/news/2013/02/ifrs-ac-agenda" IFRS Advisory Council meeting agenda
HYPERLINK "http://www.iasplus.com/en/news/2013/03/ifrs-taxonomy-2013" IFRS XBRL taxonomy for 2013 is available
HYPERLINK "http://www.iasplus.com/en/news/2013/03/korea" The Korean experience with IFRS adoption
HYPERLINK "http://www.iasplus.com/en/news/2013/03/red-book" IFRS 2013 'Red Book' now available
HYPERLINK "http://www.iasplus.com/en/publications/global/project-insights/revenue" IFRS Project Insights Revenue recognition
HYPERLINK "http://www.iasplus.com/en/news/2013/05/ifric-membership" IFRS Interpretations Committee membership update
HYPERLINK "http://www.iasplus.com/en/news/2013/05/ifrs-for-smes-training-material" Further training material on the IFRS for SMEs available
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Instituto dos Auditores Independentes do Brasil - Brasil - Noticias
HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=1037" 2013 - Conferncia da Fundao IFRS retorna Amrica Latina em abril de 2013
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Instituto Nacional de Contadores Pblicos de Colombia (INCP) - Colombia - Noticias
HYPERLINK "http://www.incp.org.co/document/grupo-1-niif-a-que-fecha-calificarse/" Grupo 1 NIIF- a qu fecha calificarse-
HYPERLINK "http://www.incp.org.co/document/la-y-de-las-niif/" La Y de las NIIF
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International Accounting Standards Board (IASB) - Internacional - Noticias
HYPERLINK "http://www.ifrs.org/Alerts/SME/Pages/Feb-SME-13.aspx" February IFRS for SMEs Update published
HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Foundation-publishes-free-teaching-material.aspx" IFRS Foundation publishes free teaching material
HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/IASB-May-13.aspx" IASB meeting May 2013, agenda papers now available
HYPERLINK "http://www.ifrs.org/Alerts/PressRelease/Pages/IASB-and-ASBJ-confirm-future-relationship-May-2013.aspx" Representatives of the IASB and ASBJ meet in Tokyo, confirm future relationship
HYPERLINK "http://www.ifrs.org/Alerts/PressRelease/Pages/IFRS-Interpretations-Committee-2013-appointments-May-2013.aspx" IFRS Interpretations Committee 2013 appointments
HYPERLINK "http://www.ifrs.org/Alerts/SME/Pages/April-IFRS-for-SMEs-Update-published.aspx" April IFRS for SMEs Update published
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Instituto de Censores Jurados de Cuentas de Espaa - Espaa - Noticias
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2012/diciembre/31dic/cincodias_31dic.pdf" Llega la norma contable que pondr en jaque los resultados de 2013
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International Valuation Standards Committee (IVSC) - Internacional - Noticias
HYPERLINK "http://www.ivsc.org/content/investment-property-press-release" Investment Property - Press Release
HYPERLINK "http://www.ivsc.org/content/specialised-public-service-assets-press-release" Specialised Public Service Assets - Press release
HYPERLINK "http://www.ivsc.org/content/november-2012-issue-50" November 2012 - Issue 50
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Japanese Institute of Certified Public Accountants - Japn Noticias
HYPERLINK "http://www.hp.jicpa.or.jp/english/news/2012/11/index.html" \l "9894" India-Japan IFRS Dialogue 2012
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KPMG Internacional - Internacional - Noticias
HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Press-releases/Pages/iasb-ease-transition-ifrs-rate-regulation.aspx" IASB aims to ease the transition to IFRS for entities subject to rate regulation
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Ministerio de Comercio, Industria y Turismo - Colombia - Noticias
HYPERLINK "https://www.mincomercio.gov.co/publicaciones.php?id=5525" Colombia Incorpora en su Legislacin Normas de Informacin Financiera con Estndares Internacionales
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Organismo Italiano di contabilit (OIC) - Italia - Noticias
HYPERLINK "http://www.fondazioneoic.eu/?p=9932" EFRAG e i National Standard Setters di Francia, Germania, Italia e UK pubblicano la loro strategia sulla revisione dellIFRS Conceptual Framework
HYPERLINK "http://www.fondazioneoic.eu/?p=10132" Regolamento (UE) 313/2013 che adotta Guida alle disposizioni transitorie (Modifiche agli IFRS 10, 11 e 12)
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PricewaterhouseCoopers - Internacional Noticias
HYPERLINK "http://www.pwc.com/us/en/cfodirect/publications/ifrs-news/ifrs-news-march-2013.jhtml?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=IFRS+news+-+March+2013" IFRS news - March 2013
HYPERLINK "http://www.pwc.lu/en/ifrs/docs/pwc-ifrs-march2013.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=ifrs+news" IFRS news- Disclosures - IASB takes on the challenge
HYPERLINK "http://www.pwc.lu/en/ifrs/docs/pwc-ifrs-april2013.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=ifrs+news" IFRS news- IASB and FASB publish exposure drafts on impairment of financial instruments.
HYPERLINK "http://www.pwc.com/us/en/cfodirect/publications/ifrs-news/ifrs-news-april-2013.jhtml?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=IFRS+news+-+April+2013" IFRS news - April 2013
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South African Institute of Chartered Accountants (SAICA) - Sudfrica - Noticias
HYPERLINK "https://www.saica.co.za/DesktopModules/EngagePublish/itemlink.aspx?itemId=3955&language=en-ZA" Asset and investment management industry to begin implementing IFRS
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SAMantilla - Colombia - Artculos
HYPERLINK "http://samantilla.com/?p=550" El futuro de los IFRS
HYPERLINK "http://samantilla.com/?p=547" Las NIIF en Colombia
HYPERLINK "http://samantilla.com/?p=550" El futuro de los IFRS
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Superintendencia de la Economa Solidaria - Colombia - Legislacin
HYPERLINK "http://www.comunidadcontable.com/BancoMedios/Documentos%20Office/cir%20externa-001-13%20(supersolidaria%20niif).doc" Circular externa 001 del 2013 Proceso de aplicacin del marco tcnico normativo para los preparadores de informacin financiera para el Grupo 1 y 3
HYPERLINK "http://www.supersolidaria.gov.co/sites/default/files/public/normativa/circular_externa_no._003_de_2013.tif" Circular Externa No. 003 Modificacin de la Circular Bsica Contable y Financiera No. 004 de 2008.
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Superintendencia de Sociedades - Colombia - Legislacin
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=41&id=32892&m=td&a=td&d=depend" Circular Externa No. 115-000001 Proceso de implementacin de las Normas de Informacin Financiera - NIF y solicitud Plan de Implementacin entes econmicos clasificados en el Grupo 1. Esta Circular Externa fue publicada en el Diario Oficial No. 48670 de fecha 11 de enero de 2013.
Federacin Argentina de Consejos Profesionales de Ciencias Econmicas (FACPCE) - Argentina - Noticias
HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/noticias_pdf/rgn_613_12.pdf" Aplicacin de las NIIF para estados financieros de transportistas y distribuidoras de gas y sus controlantes
HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_proyecto_revisin_niif_pymes.html" La FACPCE y el GLENIF enviaron sus comentarios al Proyecto de Revisin Integral de la NIIF para las PYMES
HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_discusion_marco_ii.html" Reunin de discusin sobre el Marco Conceptual para la Informacin Financiera
HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/iasb_foro_debate_informes_financieros.html" Foro de Debate - Informacin a revelar en los informes financieros
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Superintendencia de Puertos y Transporte - Colombia - Legislacin
Supertransporte expide Circular por la cual establece el proceso de implementacin de las normas de contabilidad e informacin financiera - NIIF HYPERLINK "http://www.supertransporte.gov.co/super/phocadownload/Circulares/2013/circular%2002%20de%202013.pdf" Circular 2 2013 HYPERLINK "http://www.supertransporte.gov.co/super/phocadownload/Circulares/2013/Plan%20de%20Implementacion%20NIF.rar" Plan de Implementacin NIF HYPERLINK "http://www.supertransporte.gov.co/super/phocadownload/Circulares/2013/Informacion%20Matrices%20y%20Subordinadas.rar" Informacin Matrices y Subordinadas
Circular HYPERLINK "http://www.supertransporte.gov.co/super/phocadownload/Circulares/2013/circular%2002%20de%202013.pdf" 2 Proceso de implementacin de las normas de contabilidad e informacin financiera
HYPERLINK "http://www.supertransporte.gov.co/super/phocadownload/Circulares/2013/circular%2013%20de%202013.pdf" Circular Externa No. 00000013 PROCESO DE EJECUCIN DEL MARCO TERICO NORMATIVO DE INFORMACIN FINANCIERA PARA LAS MICROEMPRESAS GRUPO 3 NIIF Y PLAN DE IMPLEMENTACIN
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Superintendencia de Servicios Pblicos Domiciliarios - Colombia - Noticias
Conozca las nuevas directrices de envo de informacin al SUI para seguimiento al proceso de aplicacin de las NIF. HYPERLINK "http://172.16.0.70:8000/c/document_library/get_file?uuid=48e32c2b-4a4f-4d8a-8e8b-3dba4aa2b446&groupId=10122" Ver resolucin .pdf
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Superintendencia de Vigilancia y Seguridad Privada - Colombia - Noticias
HYPERLINK "http://www.supervigilancia.gov.co/?idcategoria=67609" SuperVigilancia expide lineamientos para el proceso de convergencia a NIIF HYPERLINK "http://www.supervigilancia.gov.co/?idcategoria=67421" Servicios del sector debern adoptar Normas Internacionales de Informacin Financiera
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Superintendencia Financiera de Colombia - Colombia - Legislacin
HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/cc10_13.doc" \t "_blank" Carta Circular 10 (Enero 24). Solicita informacin relativa a los planes de accin del proceso de convergencia hacia las Normas Internacionales de Informacin Financiera para entidades del Grupo 1. HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ancc10_13.zip" Anexo.
HYPERLINK "http://www.superfinanciera.gov.co/ComunicadosyPublicaciones/20130320comaccesoserviciosfinan.doc" Superfinanciera promueve nuevos instrumentos para apoyar la inclusin financiera en Colombia
Convergencia a Normas Internacionales de Informacin Financiera y de Auditora y Aseguramiento de la Informacin - HYPERLINK "http://www.superfinanciera.gov.co/ComunicadosyPublicaciones/Discursos/20120717respuestasNIIF.pdf" Respuestas a las inquietudes formuladas - HYPERLINK "http://www.superfinanciera.gov.co/ComunicadosyPublicaciones/Discursos/20120717preniifniadirectivos.ppt" Presentacin
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Superintendencia Nacional de Salud - Colombia - Legislacin
HYPERLINK "http://www.supersalud.gov.co/supersalud/LinkClick.aspx?fileticket=MH4zQX2rXL0=&tabid=333&mid=1172" Carta Circular 000003 PROCESO DE IMPLEMENTACIN DEL MARCO TCNICO NORMATIVO DE INFORMACIN FINANCIERA (NIF), EN ENTIDADES VIGILADAS DEL GRUPO 3
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The CPA Journal - Estados Unidos de Amrica - Artculos
HYPERLINK "http://viewer.zmags.com/publication/81bfaf6e" \l "/81bfaf6e/34" Is IFRS for SMEs a Beneficial Alternative for Private Companies-- The IASBs Comprehensive Review
HYPERLINK "http://viewer.zmags.com/publication/81bfaf6e" \l "/81bfaf6e/70" The Progress of XBRL Conversion- Reviewing the Rules, Consequences, and Potential Remedies
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XBRL Internacional - Internacional - Noticias
HYPERLINK "http://www.xbrl.org/news/xii-best-practices-board-seeks-case-studies-webinar-series" XII Best Practices Board Seeks Case Studies for Webinar Series
HYPERLINK "http://www.xbrl.org/news/xii-taxonomy-recognition-task-force-grants-" XII Taxonomy Recognition Task Force Grants Acknowledged Status to the General Purpose Taxonomy of Chinese Accounting Standards
HYPERLINK "http://www.xbrl.org/news/xii-2012-annual-report-available" XII 2012 Annual Report Available
HYPERLINK "http://www.xbrl.org/news/xbrl-international-seeks-abstract-model-implementations" XBRL international Seeks Abstract Model Implementations
HYPERLINK "http://www.xbrl.org/news/xbrl-international-announces-release-html-version-xbrl-21-spec" XBRL International Announces Release of HTML Version of XBRL 2.1 SPEC
HYPERLINK "http://www.xbrl.org/news/xii-announces-release-versioning-specification-recommendation" XII Announces Release of Versioning Specification Recommendation
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American Institute of Certified Public Accountants (AICPA)
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/EsVuDQF4_qU/1DFA192A-CC85-47B8-A414-D55F416D341D.htm" Integrated reporting gains steam with IIRC, IASB agreement
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Asia-Pacific Management Accounting Association (APMAA)
HYPERLINK "http://www.dab.hi-ho.ne.jp/s-ueno/APMAA_asia/people_page_1.htm" 2013 APMAA Executive Council and Steering Committee
HYPERLINK "http://www.dab.hi-ho.ne.jp/s-ueno/APMAA_asia/2013_conference.htm" The 9th (2013) APMAA Conference
HYPERLINK "http://www.dab.hi-ho.ne.jp/s-ueno/APMAA_asia/2014_conference1.htm" The 10th (2014) APMAA Annual Conference
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Asociacin Espaola de Contabilidad y Administracin de Empresas AECA
HYPERLINK "http://www.aeca.es/actualidadnic/articulo_socios_rsc_garrigues.htm" 2013 va a ser, sin duda, un ao de muchas novedades en materia de gobierno corporativo
HYPERLINK "http://www.aeca.es/temporales2013/invitacion_entregas2013.pdf" Entregas AECA 2013
HYPERLINK "http://www.aeca.es/pub/documentos/pc8r.htm" Existencias (revisado)
HYPERLINK "http://www.aeca.es/pub/documentos/sf3.htm" Indicadores para entidades sin fines lucrativos
HYPERLINK "http://www.aeca.es/pub/documentos/rs8_nt10_pc28.htm" Informacin Integrada- El Cuadro Integrado de Indicadores (CII-FESG) y su Taxonoma XBRL
HYPERLINK "http://elcriterio.com/gestionjoven/2013/06/03/nuevas-practicas-de-gestion-%C2%B7-no10-mayo-de-2013/" Nuevo nmero y nueva herramienta Revista Gestin Joven
HYPERLINK "http://is.aeca.es/reunion-del-grupo-de-trabajo-sobre-informacion-integrada-y-de-la-comision-rsc-de-aeca/" Reunin del Grupo de Trabajo sobre Informacin Integrada y de la Comisin RSC de AECA
HYPERLINK "http://www.aeca.es/revistaeca/pdfs/privado_revista_aeca100_12.pdf" Revista AECA No.100
HYPERLINK "http://www.aeca.es/premiowww/2013/basespremiowww2013.pdf" XII Premio AECA a la Transparencia Empresarial
HYPERLINK "http://www.aeca.es/xviicongresoaeca/normaspresentaciontrabajos.pdf" XVII Congreso AECA tica y emprendimiento: valores para un nuevo desarrollo. Normas de Presentacin de Comunicaciones y Psteres
HYPERLINK "http://www.economistas.org/Contenido/Consejo/ResumenPrensa/1_2013/11_FEBRERO/18-02-13/1602_Abc_OPININ_V._Pich.pdf" Transparencia, pero sobre todo claridad
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Asociacin Brasilera de Costos ABC
HYPERLINK "http://cbc2013.emnuvens.com.br/" XX Congresso Brasileiro de Custos. Custos e Sustentabilidade nos Sistemas de Logstica Reversa
HYPERLINK "http://www.cicuruguay.com.uy/xxxcic/index.php/es/" XXX Conferencia Interamericana de Contabilidad
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Association of Taxation & Management Accountants ATMA
HYPERLINK "http://www.atma.com.au/blog/presidents-blog-14" The Deputy Registrar of the Department of Justice in Victoria has approved ATMA Members and Fellows in terms of Section 96(4) of the Associations Incorporation Reform Act to conduct reviews of financial statements of tier 2 associations.
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CGMA Magazine
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137444.aspx" 38% of CFOs rethinking retirement
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137968.aspx" A non-traditional approach to finance management
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137930.aspx" Are your global payroll processes efficient and effective?
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137937.aspx" As role changes, finance chiefs must master new languages
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137971.aspx" Boot the budget? Why rolling forecasts might make more sense
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137917.aspx" Converged leases project struggles to maintain momentum
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137762.aspx" CEOs put China at top of investment wish list
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138139.aspx" CFO pay rises, but subjective bonuses rankle finance chiefs
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137928.aspx" CFOs most crave these 2 non-accounting skills
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137503.aspx" CFOs optimism on the rise
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137961.aspx" CFOs overwhelmingly happy with their jobs, surveys shows
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137868.aspx" Companies step up patent filings to prepare for global recovery
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137182.aspx" Companies invest in employee training to reduce global skills gaps effects
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137387.aspx" Companies not tapping into big data, US CIO survey says
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137634.aspx" Companies still tightening belts despite return to growth
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138125.aspx" CPAs expect modest difficulty applying revenue recognition standard
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137636.aspx" Data deluge weighs down HRs ability to measure talent
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137823.aspx" Dated approach to information risk costing businesses
HYPERLINK "http://www.cgma.org/magazine/pages/dubai-is-building-billion-dollar-fashion-hub.aspx" Dubai is building billion-dollar fashion hub
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138075.aspx" European workers win when it comes to paid time off
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138129.aspx" Executives warm only slowly to spending more cash on M&A HYPERLINK "http://www.cgma.org/magazine/news/pages/20137503.aspx"
HYPERLINK "http://www.cgma.org/magazine/features/pages/20136950.aspx" \o "For CGMA designation holders only" Finance chiefs plan to increase business partnering
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137854.aspx" Finance execs meet rising demands with three key strategies
HYPERLINK "http://www.cgma.org/magazine/features/pages/20126938.aspx" \o "For CGMA designation holders only" Finance teams require better data skills to tackle fraud
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137822.aspx" Finding your pace in the three-speed world economy
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138011.aspx" Five critical factors in the design of a strategic plan
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138002.aspx" Frustration recedes, optimism rises for CFOs
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137670.aspx" FSA unveils next steps in transparency drive
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137938.aspx" Good leadership requires a flexible approach, but leaders are increasingly rigid, study shows
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138124.aspx" How have CPAs responded to regulatory overload?
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137595.aspx" How three companies get their employees to care about their work
HYPERLINK "http://www.cgma.org/magazine/features/pages/20137132.aspx" How to make the transition from CFO to non-executive director
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137967.aspx" Incentives important in US finance executives compensation
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137744.aspx" Indonesias consumer base to double by 2020
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137336.aspx" Integrated reporting gains steam with IIRC, IASB agreement
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137792.aspx" Integrated reporting takes a big step with international framework draft
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138005.aspx" Lower wages lure BPO work to Eastern Europe
HYPERLINK "http://www.cgma.org/magazine/news/pages/20125134.aspx" Mobile devices expose organisations to unprecedented security risks, reports say
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137922.aspx" More US companies poised to spend stockpiled cash, survey shows
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137991.aspx" Much-awaited leases proposal includes dual-recognition approach
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137752.aspx" New proposal in lease project narrowly advances
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137421.aspx" OECD announces Authorised Intermediary system for withholding on portfolio investments
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137683.aspx" One-third of UK organisations may lay off staff
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138065.aspx" Pact enables US, Chinese regulators to co-operate on enforcement
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137860.aspx" Rewarded or threatened? UK workers divided
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137759.aspx" Search for growth drives rise in cross-border acquisitions
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137962.aspx" Six best practices for combating fraud and corruption
HYPERLINK "http://www.cgma.org/magazine/features/pages/20137960.aspx" Six key components of analytics-based performance management
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137748.aspx" Talent retention tops CFOs staffing concerns
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137391.aspx" Talent scarcity threatens growth
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137430.aspx" Tech CFOs expect cloud deals to boost M&A in 2013
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137589.aspx" Ten top topics on the minds of investors
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137685.aspx" The core priorities for North American CFOs
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137343.aspx" The talent drain: Good news for skilled workers, bad news for CFOs
HYPERLINK "http://www.cgma.org/magazine/features/pages/20137669.aspx" \o "For CGMA designation holders only" Three takes on measuring performance
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137394.aspx" Time to listen to your CIO
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137594.aspx" Tips for effective investor communication
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138012.aspx" Top performers earn larger pay raises
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137262.aspx" US companies may be ready to deploy cash, survey shows
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137513.aspx" US economic optimism still neutral, but rising
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138109.aspx" US finance execs upbeat about their businesses, economy
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137982.aspx" What opportunities are hidden in your supply chain?
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137827.aspx" What to ask when evaluating your risk-assessment process
HYPERLINK "http://www.cgma.org/magazine/news/pages/20138058.aspx" Who got the best 2012 pay raises in finance departments?
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137807.aspx" Why CFOs roles are shifting
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137758.aspx" Why more data does not guarantee better business decisions HYPERLINK "http://www.cgma.org/magazine/news/pages/20136505.aspx"
HYPERLINK "http://www.cgma.org/magazine/news/pages/20137749.aspx" Workers stress has risen, but employers can put them at ease
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Chartered Accountants Ireland
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/March/IIRC-publishes-background-paper-on-business-model-concept1/" IIRC publishes background paper on 'business model' concept
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Chartered Institute of Management Accountants
HYPERLINK "http://www.cimaglobal.com/en-gb/Events-and-cpd-courses/globalbusinesschallenge/Poland/" 2013 CIMA Global Business Challenge regional finalists announced
HYPERLINK "http://www.fm-magazine.com/feature/depth/bright-idea" \t "_blank" \o "To Financial Management article" A bright idea
HYPERLINK "http://www.dinamedland.com/apps/blog/show/25712344-a-whisper-on-governance-ethics-that-is-getting-louder" \t "_blank" \o "to Dina Medland's blog" A whisper on governance and ethics that is getting louder
HYPERLINK "http://www.cimaglobal.com/Our-locations/Africa/News/" ACOA registrations open
HYPERLINK "http://www.cimaglobal.com/Our-locations/NewZealand/News/" Annual member meetings
HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Australia/Australasia%20Voice%202.pdf" Australasia Voice
HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Southern%20Africa/BL-Apr-May-2013.pdf" Bottom line April/May 2013
HYPERLINK "http://www.cimaglobal.com/PageFiles/372420399/The%20Bottom%20Line_Feb%20March.pdf" Bottom line February/March 2013
HYPERLINK "http://www.cimaglobal.com/en-gb/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2013/January-2013/Building-an-effective-anti-fraud-framework/" \t "_top" \o "Building an effective anti-fraud network" Building an effective anti-fraud network
HYPERLINK "http://www.globalaccountantweb.com/business-must-value-good-people/" \t "_blank" \o "to Global Accountant" Business must value 'Good People'
HYPERLINK "http://www.cimaglobal.com/en-gb/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2013/Insight-February-2013/Catch-up-on-responsible-business-issues/" \t "_top" \o "to Insight" Catch up on responsible business issues
HYPERLINK "http://www.cgma.org/AboutUs/Press/Pages/ifac-announcement-wcoa.aspx" CGMA designation awarded imperial sponsorship for WCOA 2014
HYPERLINK "http://www.cimaglobal.com/en-gb/About-us/Press-office/Press-releases/2013/CGMA-designation-awarded-imperial-sponsorship-for-WCOA-2014/" CIMA and AICPA awarded imperial sponsorship for WCOA 2014
HYPERLINK "http://www1.cimaglobal.com/en-gb/About-us/Press-office/Press-releases/2013/CIMA-announces-results-for-March-2013-exams/" CIMA announces results for March 2013 exams
HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Hong%20Kong/Newsletters/newsletter_Apr13_hk.pdf" \o "February 2013 issue of CIMA Hong Kong newsletter" \t "_blank"CIMA Hong Kong newsletter April 2013
HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Hong%20Kong/Newsletters/newsletter-hk_Feb-2013.pdf" \o "February 2013 issue of CIMA Hong Kong newsletter" \t "_blank" CIMA Hong Kong newsletter February 2013
HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Hong%20Kong/Newsletters/hk-newsletter_May.pdf" CIMA Hong Kong newsletter May 2013
HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/India/CIMA-pulse_March_13.pdf" CIMA India newsletter
HYPERLINK "http://www.sundaytimes.lk/130428/education/cima-knowledge-fast-forward-6-42210.html" \t "_blank" \o "to the Sunday Times Sri Lanka" CIMA Knowledge fast forward
HYPERLINK "http://www1.cimaglobal.com/en-gb/About-us/Press-office/Press-releases/2013/January/CIMA-publishes-November-2012-exam-results/" CIMA publishes November 2012 exam results
HYPERLINK "http://www.cimaglobal.com/Our-locations/Africa/News/" CIMA recognised as the professional body for management accountants in South Africa
HYPERLINK "http://www1.cimaglobal.com/en-gb/About-us/Press-office/Press-releases/2013/Companies-lagging-on-business-model-reporting/" Companies lagging on business model reporting
HYPERLINK "http://www.theaccountant-online.com/blog/costs-of-hiding-the-numbers-what-price-would-you-pay/" \t "_blank" \o "to the Accountant blog" Costs of hiding the numbers - what price would you pay?
HYPERLINK "http://www.cgma.org/Resources/Reports/Pages/economic-value-added-adoption-china.aspx" \o "Economic value added adoption in Chinas state-owned enterprises" Economic value added adoption in Chinas state-owned enterprises
HYPERLINK "http://www.fm-magazine.com/news/global-news/ethical-issues-spotlight" \t "_blank" \o "To FM article" Ethical issues in the spotlight
HYPERLINK "http://www.cimaglobal.com/en-gb/Students/Student-e-magazine/Velocity-February-2013/Ethics-vital-for-T4-and-your-career/" \t "_blank" \o "Ethics: vital for T4 and your career" Ethics: vital for T4 and your career
HYPERLINK "http://www.cimaglobal.com/en-gb/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2013/Insight-April-2013/Financial-reporting-news---April-2013/" Financial reporting news April 2013
HYPERLINK "http://www.cimaglobal.com/en-gb/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2013/Insight-May-2013/Financial-reporting-news--May-2013/" Financial reporting news May 2013
HYPERLINK "http://www.cimaglobal.com/en-gb/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2013/Insight-June-2013/Financial-reporting-news--June-2013/" Financial reporting news June 2013
HYPERLINK "http://www1.cimaglobal.com/en-gb/About-us/Press-office/Press-releases/2013/Global-business-too-easily-spooked-by-short-term-economic-uncertainty/" Global business too easily spooked by short-term economic uncertainty
HYPERLINK "http://www.cipd.co.uk/pm/peoplemanagement/b/weblog/archive/2013/04/19/how-would-you-deal-with-an-ethical-dilemma-at-work.aspx" \t "_blank" \o "to People Management" How would you deal with an ethical dilemma at work?
HYPERLINK "http://www.cimaglobal.com/en-gb/Students/Student-e-magazine/Velocity-February-2013/How-would-you-deal-with-unethical-behavior/" \t "_blank" \o "How would you deal with unethical behaviour?" How would you deal with unethical behaviour?
HYPERLINK "http://www.cimaglobal.com/en-gb/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2013/Insight-March-2013/IFAC-poll-of-small-practices/" \t "_blank" \o "IFAC poll of small practices" IFAC poll of small practices
HYPERLINK "http://www.cimaglobal.com/en-gb/Students/Student-e-magazine/Velocity-April-2013/Ignoring-the-ethical-dimension-a-very-dangerous-strategy/" \t "_top" \o "Ignoring the ethical dimension: a very dangerous strategy" Ignoring the ethical dimension: a very dangerous strategy
HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Malaysia/Newsletters%20and%20reports/Inspire%201.pdf" INSPIRE: issue one
HYPERLINK "http://www.cgma.org/Resources/Reports/Pages/integrating-risk-into-performance.aspx" \o "Integrating risk into performance: reporting to the board of directors" Integrating risk into performance: reporting to the board of directors
HYPERLINK "http://www.ft.lk/2013/04/03/it-pays-to-be-ethical/" \t "_blank" \o "to Daily FT Sri Lanka" It pays to be ethical
HYPERLINK "http://www.cimaglobal.com/en-gb/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2013/Insight-April-2013/Maintaining-your-professionalism/" \t "_top" \o "Maintaining your professionalism" Maintaining your professionalism
HYPERLINK "http://www.cimaglobal.com/Our-locations/Singapore/News/" Managing responsible business - harnessing the value
HYPERLINK "http://www.cimaglobal.com/Documents/MAY%202013%20-%20OB.pdf" \t "_blank" May 2013 British Community Committee (BCC) diary.
HYPERLINK "http://www.cimaglobal.com/Thought-leadership/Newsletters/Members-in-practice/" MiP News
HYPERLINK "http://www.cgma.org/Resources/Reports/Pages/performance-measurement-risk-management.aspx" \o "Performance measurement and risk management in intermediary food chain businesses" Performance measurement and risk management in intermediary food chain businesses
HYPERLINK "http://www.fm-magazine.com/comment/our-guest/strong-leadership-can-stop-your-firm-being-part-next-corporate-corruption-scandal" \t "_blank" \o "To Financial Management" Preventing corruption with strong leadership and good governance
HYPERLINK "http://www.theaccountant-online.com/blog/psychopaths-and-criminals" \t "_blank" \o "to the Accountant blog" Psychopaths and criminals
HYPERLINK "http://www.cgma.org/Resources/Reports/Pages/Relevance-regained-performance-management.aspx" \o "Relevance regained: performance management in shared service centres" Relevance regained: performance management in shared service centres
HYPERLINK "http://www.fm-magazine.com/comment/our-guest/reforms-could-be-introduced-authorities-look-restore-confidence" \t "_blank" \o "To Financial Management article" Reforms could be introduced as authorities look to restore confidence
HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Malaysia/Newsletters%20and%20reports/SE%20Asia%20Voice%20-%20Issue%204.pdf" SE Asia Voice: issue four
HYPERLINK "http://www.lboro.ac.uk/departments/sbe/news/press-releases/2013/2013-5-10.html" Shared service centre annual forum
HYPERLINK "http://www.hrmagazine.co.uk/hro/news/1076933/trust-business-damaged-cipd-chief-executive" \t "_blank" \o "to HR Magazine" Trust in business has never been so damaged, says CIPD chief executive
HYPERLINK "http://www.fm-magazine.com/news/cima-news/values-hold-key-successful-business" \t "_blank" \o "To FM article" Values hold the key to successful business
HYPERLINK "http://www.fm-magazine.com/news/cima-news/view-professional-standards-0" \t "_blank" \o "To Financial Management" View from professional standards: on whistleblowing
HYPERLINK "http://www.theaccountant-online.com/blog/waking-up-to-ethics-horsemeat-and-derivatives/" \t "_blank" \o "to the Accountant blog" Waking up to ethics: horsemeat and derivatives
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Chartered Professional Accountants of Canada (CPA Canada)
HYPERLINK "http://cpacanada.ca/blog/2013/02/07/ca-manitoba-and-cma-manitoba-sign-agreement-to-pursue-merger-and-establish-cpa-manitoba/" \t "_blank" CA Manitoba and CMA Manitoba sign agreement to pursue merger and establish CPA Manitoba
HYPERLINK "http://cpacanada.ca/blog/2013/02/26/cas-cmas-and-cgas-in-bc-issue-announcements/" \t "_blank" CAs, CMAs and CGAs in BC Issue announcements
HYPERLINK "http://cpacanada.ca/blog/2013/03/04/cas-in-alberta-to-provide-feedback-on-unification-in-member-survey/" \t "_blank" CAs in Alberta to provide feedback on unification in member survey
HYPERLINK "http://cpacanada.ca/blog/2013/03/20/cga-british-columbia-releases-member-survey-results/" \t "_blank" CGA British Columbia releases member survey results
HYPERLINK "http://cpacanada.ca/blog/2013/03/01/cga-newfoundland-and-labrador-announces-positive-vote-results/" \t "_blank" CGA Newfoundland and Labrador announces positive vote results
HYPERLINK "http://www.cma-canada.org/index.cfm/ci_id/22602/la_id/1/document/1/re_id/0" CMA Canada is CPA Canada now: visual identity introduced
HYPERLINK "http://www.cma-canada.org/index.cfm/ci_id/22582/la_id/1.htm" CMA Canada welcomes the Government of Canadas ongoing commitment to enhance innovation, commercialization and creativity in Budget 2013
HYPERLINK "http://www.cma-canada.org/index.cfm/ci_id/22683/la_id/1.htm" CMA magazine change issue now online
HYPERLINK "http://cmamagazine.dgtlpub.com/issues/2013-02-28/pdf/cma_2013-02-28.pdf" CMA Magazine January/February 2013
HYPERLINK "http://cmamagazine.dgtlpub.com/issues/2013-04-30/pdf/cma_2013-04-30.pdfhttp:/cmamagazine.dgtlpub.com/issues/2013-02-28/pdf/cma_2013-02-28.pdf" CMA Magazine March/April 2013
HYPERLINK "http://cmamagazine.dgtlpub.com/issues/2013-06-30/pdf/cma_2013-06-30.pdf"CMA Magazine May/June 2013
HYPERLINK "http://www.cma-canada.org/index.cfm/ci_id/22717/la_id/1.htm" CMA magazine recognized for design and writing
HYPERLINK "http://cpacanada.ca/blog/2013/03/13/cpa-canada-by-law-published-includes-article-on-protection-of-legacy-rights/" \t "_blank" CPA Canada By-Law published includes article on protection of legacy rights
HYPERLINK "http://www.cma-canada.org/index.cfm/ci_id/22769/la_id/1.htm" CPA Canada legacy publications winners at KRW Awards
HYPERLINK "http://cpacanada.ca/blog/2013/01/29/icas-and-cma-sk-issue-report-to-government-and-provide-an-update-on-unification-developments/" \t "_blank" ICAS and CMA SK issue Report to Government and provide an update on unification development
HYPERLINK "http://www.cma-canada.org/index.cfm/ci_id/19971/la_id/1.htm" National CPA Canada organization established
HYPERLINK "http://www.cma-canada.org/index.cfm/ci_id/22702/la_id/1.htm" Interested in marking for the Strategic Leadership Program
HYPERLINK "http://cpacanada.ca/blog/2013/03/22/nbica-cma-nb-and-cga-nb-release-provincial-merger-proposal/" \t "_blank" NBICA, CMA NB and CGA-NB release provincial merger proposal
HYPERLINK "http://cpacanada.ca/blog/2013/01/16/new-brunswick-ca-cma-and-cga-accounting-bodies-issue-announcements/" \t "_blank" New Brunswick CA, CMA and CGA accounting bodies issue announcements
HYPERLINK "http://cpacanada.ca/blog/2013/03/15/new-brunswick-institute-of-chartered-accountants-releases-member-survey-results/" \t "_blank" New Brunswick Institute of Chartered Accountants releases member survey results
HYPERLINK "http://cpacanada.ca/blog/2013/01/14/newfoundland-and-labrador-ca-cma-and-cga-accounting-bodies-issue-announcements/" \t "_blank" Newfoundland and Labrador CA, CMA, and CGA accounting bodies issue announcements
HYPERLINK "http://cpacanada.ca/blog/2013/03/26/new-issue-of-cpa-canada-update-released-7/" \t "_blank" New issue of CPA Canada Update released
HYPERLINK "http://cpacanada.ca/blog/2013/01/23/new-issue-of-cpa-canada-update-released-6/" \t "_blank" New issue of CPA Canada Update released
HYPERLINK "http://www.cma-canada.org/index.cfm/ci_id/22701/la_id/1.htm" Winners of Award of Excellence for Comptrollership in the Public Sector announced
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Confederation of Asian and Pacific Accountants (CAPA)
HYPERLINK "http://www.capa.com.my/article.cfm?id=633" Companies lagging on Business Model Reporting; Background Paper released to tackle the issue
HYPERLINK "http://www.capa.com.my/article.cfm?id=632" ICMAP Management Accountant - Jan-Feb 2013 issue
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Conselho Federal de Contabilidade (CFC)
HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=8215" A contabilidade a servio da transparncia e gesto eficaz
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Ernst & Young - Internacional Noticias
HYPERLINK "http://www.ey.com/CA/en/Newsroom/News-releases/2013-Mining-outlook" Canadian mining companies focused on cost control, project execution in 2013- Ernst & Young
HYPERLINK "http://www.ey.com/CA/en/Newsroom/News-releases/2013--PDAC-English-press-release" Cost competitiveness key issue for Canadian miners
HYPERLINK "http://www.ey.com/GL/en/Newsroom/News-releases/News_EY-Germany-acquires-J-M-Management-Consulting-AG" Ernst & Young Germany acquires J&M Management Consulting AG
HYPERLINK "http://www.ey.com/US/en/Newsroom/News-releases/2013_15_May_Boston-College-Center-for-Corporate-Citizenship-and-EY-LLP" New Ernst & Young LLP and Boston College survey of sustainability experts examines the benfits of the GRI Sustainability Framework and the risks of not reporting
HYPERLINK "http://www.ey.com/GL/en/Newsroom/News-releases/Pricing-pressure-and-cost-cutting--top-risks-for-business-in-2013" Pricing pressure and cost cutting- top risks for business in 2013
HYPERLINK "http://www.ey.com/US/en/Newsroom/News-releases/Shareholder-proposals-show-investors-are-pushing-for-more-disclosure-and-enhanced-sustainability-reporting" Shareholder proposals show investors are pushing for more disclosure and enhanced sustainability reporting
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Federacin Argentina de Consejos Profesionales de Ciencias Econmicas (FACPCE) - Argentina Noticias
HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/iasb_acuerdo_cooperacion_iirc.html" IASB y IIRC formalizan su cooperacin para desarrollar un marco de Informacin Corporativa Integrada
HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/ifac_guia_pm.html" Se encuentra disponible la Tercera edicin de la Gua de Prcticas de Gestin
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FocusIFRS Francia
HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/divers/conference_ima_les_fondamentaux_de_ias_19_a_travers_l_actualite" Confrence IMA - Les fondamentaux de IAS 19 travers l'actualit
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Institute of Certified Public Accountants of Kenya
HYPERLINK "http://www.icpak.com/attachments/article/339/ESS-FKA%20Marketing%20for%20Kenya%20GRI%20Certified%20Course%2012th%20Feb%202013%20fin.doc" First GRI Certified in Kenya 2013
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Institute of Cost and Work Accountants of India
HYPERLINK "http://icmai.in/detail/updates/366" An appeal to all the members of our Institute to become Life Members of our Benevolent Fund.
HYPERLINK "http://icmai.in/detail/updates/367" Engagement of Research Associates.
HYPERLINK "http://icmai.in/detail/comments-invited/328" Exposure Draft on Framework of Indian GAAR.
HYPERLINK "http://icmai.in/detail/latest-news/422" Final Course Study Materials Syllabus 2012
HYPERLINK "http://icmai.in/detail/updates/448" IFAC SMP Quick Poll Now Open!
HYPERLINK "http://icmai.in/detail/tender/372" Notifications and Forms in respect of Fresh Election (By-Election) to the Council from Southern India Regional Constituency.
HYPERLINK "http://icmai.in/detail/comments-invited/446" Institute releases the Exposure Draft of Guidance Note on Cost Accounting Standard on Repairs and Maintenance Cost (CAS-12)
HYPERLINK "http://icmai.in/student/MCQ" MCQ Practice Papers Foundation Course Students Syllabus 2008 (Additional)
HYPERLINK "http://icmai.in/detail/latest-news/418" Press Release May 04, 2013 on "Costing Institute lends support in investigating Ponzi Schemes
HYPERLINK "http://icmai.in/detail/latest-news/433" Press Release May 19, 2013 on "Costing Institute Celebrates its Annual Day
HYPERLINK "http://icmai.in/detail/press-releases/429" Tender Documents for Printing,Packing & Storing - Study Materials - CAT.
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Institute of Management Accountants IMA
HYPERLINK "http://www.imanet.org/about_ima/news/press_release_detail/12-12-10/ACCA_IMA_Survey_Indicates_a_Tough_Balancing_Act_of_CFO_Priorities.aspx" ACCA/IMA Survey Indicates a Tough Balancing Act of CFO Priorities
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-01-24/All_ACCA_Members_Now_Have_Access_to_a_U_S_Management_Accounting_Credential.aspx" All ACCA Members Now Have Access to a U.S. Management Accounting Credential
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-02-25/Business_Leaders_Join_Global_Accounting_Think_Tank.aspx" Business Leaders Join Global Accounting Think Tank
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-03-05/Cyber-terror_fears_and_fuel_increases_are_top_concerns_for_US_companies_says_new_report_from_ACCA_IMA.aspx" Cyber-terror fears and fuel increases are top concerns for US companies, says new report from ACCA/IMA
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-03-12/Ethics_Issues_for_Accountants_Get_Spotlight_at_IMA_Conference.aspx" Ethics Issues for Accountants Get Spotlight at IMA Conference
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-01-31/Global_Business_Confidence_Dropped_in_Fourth_Quarter_Report_Finds.aspx" Global Business Confidence Dropped in Fourth Quarter, Report Finds
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-04-11/ICMA_Recognizes_Top_Performers_on_Certified_Management_Accountant_CMA_Exam.aspx" ICMA Recognizes Top Performers on Certified Management Accountant (CMA) Exam
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-02-05/IMA_and_NetSuite_Report_Finds_Roles_of_Finance_Professionals_Expanding.aspx" IMA and NetSuite Report Finds Roles of Finance Professionals Expanding
HYPERLINK "http://www.imanet.org/ima_membership/NewChairElect_pub.aspx" IMA Announces Joseph A. Vincent, CMA as Fiscal 2013-2014 Chair-Elect
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-05-17/IMA_Announces_Winners_of_Educator_and_Student_Awards.aspx" IMA Announces Winners of Educator and Student Awards
HYPERLINK "http://www.imanet.org/about_ima/news/press_release_detail/12-12-19/IMA_Comments_on_Proposed_Changes_to_IESBA_Code_of_Ethics_for_Accountants.aspx" IMA Comments on Proposed Changes to IESBA Code of Ethics for Accountants
HYPERLINK "http://linkup.imanet.org/BlogsMain/BlogViewer/?BlogKey=dee34530-b532-4164-bcc0-482fa08ec7b7" IMA in China - Helping to Address Talent Management
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-03-25/IMA_Introduces_15_New_Experts_to_its_Speakers_Bureau_Featuring_Accounting_Finance_and_Business_Thought_Leaders.aspx" IMA Introduces 15 New Experts to its Speakers Bureau Featuring Accounting, Finance and Business Thought Leaders
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-01-28/IMA_Opens_Registration_for_94th_Annual_Conference_Exposition.aspx" IMA Opens Registration for 94th Annual Conference & Exposition
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-05-29/Last_Chance_to_Register_for_IMA%e2%80%99s_Annual_Conference_Exposition_at_Regular_Rates.aspx" Last Chance to Register for IMAs Annual Conference & Exposition at Regular Rates
HYPERLINK "http://www.imanet.org/PDFs/Public/SF/2013_03/03_2013_ethics.pdf" New Report Shows Changing Fraud Environment
HYPERLINK "http://www.imanet.org/PDFs/Public/Press_Releases/2013/GECS%20Q1%202013_23Apr2013.pdf" Political Hangover Holds Back US Business Confidence Despite Financing Boost
HYPERLINK "http://businessfinancemag.com/tax-amp-accounting/putting-friedmans-ethics-ideas-history-books-where-they-belong" Putting Friedman's Ethics Ideas in the History Books where They Belong
HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-01-15/Task_Force_Finalizes_Curriculum_to_Bridge_the_Accounting_%e2%80%98Skills_Gap%e2%80%99.aspx" Task Force Finalizes Curriculum to Bridge the Accounting Skills Gap
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Institute of Social and Ethical AccountAbility
HYPERLINK "http://www.accountability.org/about-us/news/announcements/aa-council-member-jumah-saib.html" AccountAbility Advisory Council Member Abdallah S. Jumah Appointed Chairman of the Board of Saudi Investment Bank
HYPERLINK "http://www.accountability.org/about-us/news/announcements/ceo-keynote-iod-dubai.html" AccountAbility CEO Delivers Keynote Speech at IOD Conference in Dubai
HYPERLINK "http://www.accountability.org/about-us/news/announcements/aa-ungc-release-research-davos.html" AccountAbility Releases Preliminary Findings of Groundbreaking Sustainability Study at the World Economic Forum in Davos
HYPERLINK "http://www.accountability.org/about-us/news/announcements/transfer-of-aa1000.html" AccountAbility Strategies completes the transfer of the AA1000 Standards Intellectual Property & Assets to AccountAbility AA1000 CIC
HYPERLINK "http://www.accountability.org/about-us/news/announcements/ungc-roadmap-released.html" AccountAbility-UN Global Compact Study Demonstrates Value of Voluntary Corporate Sustainability Commitments
HYPERLINK "http://www.accountability.org/about-us/news/announcements/scheiwiller-roche-interview.html" AccountAbilitys Dr. Thomas Scheiwiller Featured in the Latest Edition of MyRoche Roche Groups Premier Internal Publication
HYPERLINK "http://www.accountability.org/about-us/news/announcements/gri-launches-g4.html" GRI Launches new G4 Reporting Guidelines
HYPERLINK "http://www.accountability.org/about-us/news/announcements/iirc-framework-launch.html" The International Integrated Reporting Committee (IIRC) Publishes the Consultation Draft of the International Framework
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Instituto Argentino de Profesores de Costos - IAPUCO
HYPERLINK "http://www.iapuco.org.ar/attachments/article/77/Art%C3%ADculo%20Revista%20Infortambo.pdf" Artculo de la revista INFORTAMBO sobre una presentacin de la DECoM
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Instituto Internacional de Costos - IIC
HYPERLINK "http://www.intercostos.org/attachments/article/74/XIII%20Congreso%20Internacion%20de%20Costos.pdf" XIII Congreso Internacional de Costos
HYPERLINK "https://www.facebook.com/InstitutoInternacionaldeCostos" intercostos en Facebook
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International Association for Accounting Education and Research (IAAER)
HYPERLINK "http://iirc.newsweaver.co.uk/1qrrju6tbhv14vjk22037h?email=true&a=11&p=34422765" Integrated Reporting business and investor led coalition releases new corporate reporting model for consultation
HYPERLINK "http://www.iaaer.org/news/files/IIRC_Working_Group_and_Council_Framework.pdf" Integrated Reporting Framework Development
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International Federation of Accountants
HYPERLINK "http://www.ifac.org/news-events/2013-06/2013-year-accountant-brazil" 2013: The Year of the Accountant in Brazil
HYPERLINK "http://www.ifac.org/news-events/2013-04/building-sustainable-growth-redefining-accountancy-profession-age-twitter" Building For Sustainable Growth(re)Defining the Accountancy Profession in the Age of Twitter
HYPERLINK "http://www.ifac.org/news-events/2013-05/cgma-designation-awarded-imperial-sponsorship-world-congress-accountants-2014" CGMA Designation Awarded Imperial Sponsorship for World Congress of Accountants 2014
HYPERLINK "http://www.ifac.org/news-events/2013-03/companies-lagging-business-model-reporting-background-paper-released-tackle-issu" Companies Lagging on Business Model Reporting; Background Paper Released to Tackle the Issue
HYPERLINK "http://www.ifac.org/news-events/2013-03/global-accountancy-leaders-identify-major-themes-2013" Global Accountancy Leaders Identify Major Themes for 2013
HYPERLINK "http://www.ifac.org/news-events/2013-02/iaesb-releases-revised-ies-1-entry-requirements-professional-accounting-educatio" IAESB Releases Revised IES 1, Entry Requirements to Professional Accounting Education Programs
HYPERLINK "http://www.ifac.org/news-events/2013-03/iaesb-issues-revised-ies-5-initial-professional-development-practical-experience" IAESB Issues Revised IES 5, Initial Professional DevelopmentPractical Experience
HYPERLINK "http://www.ifac.org/news-events/2013-04/ifac-applauds-release-international-integrated-reporting-framework" IFAC Applauds Release of International Integrated Reporting Framework
HYPERLINK "http://www.ifac.org/news-events/2013-06/ifac-global-forum-focuses-innovations-support-growth-small-businesses-and-accoun" IFAC Global Forum Focuses on Innovations to Support the Growth of Small Businesses and the Accountants That Serve Them
HYPERLINK "http://www.ifac.org/news-events/2013-02/integrating-governance-throughout-organization-helps-achieve-sustainable-success" Integrating Governance throughout an Organization Helps Achieve Sustainable Success
HYPERLINK "http://www.accountancyage.com/aa/interview/2270633/interview-new-ifac-chief-executive-fayez-choudhury" Interview: New IFAC chief executive Fayez Choudhury
HYPERLINK "http://www.ifac.org/news-events/2013-01/new-ifac-guidance-helps-accountants-improve-business-reporting-processes" New IFAC Guidance Helps Accountants Improve Business Reporting Processes
HYPERLINK "http://www.ifac.org/news-events/2013-03/new-publication-ifac-helps-professional-accountants-implement-effective-business" New Publication from IFAC Helps Professional Accountants Implement Effective Business Reporting Processes in Organizations
HYPERLINK "http://www.ifac.org/news-events/2013-01/paib-enews-january-2013" PAIB eNews: January 2013
HYPERLINK "http://www.ifac.org/news-events/2013-05/paib-enews-may-2013" PAIB eNews: May 2013
HYPERLINK "http://www.ifac.org/news-events/2013-03/professional-accountants-business-committee-institute-chartered-accountants-paki" Professional Accountants in Business Committee of the Institute of Chartered Accountants of Pakistan
HYPERLINK "http://www.ifac.org/news-events/2013-04/smp-enews-sustainability-challenges-and-opportunities" SMP eNews: Sustainability Challenges and Opportunities
HYPERLINK "http://www.ifac.org/news-events/2014-11/upcoming-event-2014-world-congress-accountants" Upcoming Event - 2014 World Congress of Accountants
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International Labour Organization (ILO)
HYPERLINK "http://www.ilo.org/global/about-the-ilo/newsroom/news/WCMS_205315/lang--es/index.htm" Ryder- justicia social, una solucin inteligente para equilibrar la economa
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International Organization for Standarization (ISO) - Internacional - Noticias
HYPERLINK "http://www.iso.org/iso/home/news_index/news_archive/news.htm?refid=Ref1692" Green buildings - Laying tomorrow's foundations today
HYPERLINK "http://www.iso.org/iso/home/news_index/news_archive/news.htm?refid=Ref1713" How YOU can influence next edition of ISO 14001
HYPERLINK "http://www.iso.org/iso/home/news_index/news_archive/news.htm?refid=Ref1705" How green is green? ISO standards can help!
HYPERLINK "http://www.iso.org/iso/home/news_index/news_archive/news.htm?refid=Ref1696" Integrating information security and service management - a new ISO/IEC standard tells how
HYPERLINK "http://www.iso.org/iso/home/news_index/news_archive/news.htm?refid=Ref1709" Integrated management systems
HYPERLINK "http://www.iso.org/iso/home/news_index/news_archive/news.htm?refid=Ref1732" ISO 9000 and ISO 14000- two flagship collections now available online
HYPERLINK "http://www.iso.org/iso/home/news_index/news_archive/news.htm?refid=Ref1711" New opportunities - Improving SME access to standards
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Japanese Institute of Certified Public Accountants - Japn Noticias
HYPERLINK "http://www.hp.jicpa.or.jp/english/news/2012/12/index.html" \l "9950" JICPA publishes an interim report of the survey conducted on professional accountants in business
HYPERLINK "http://www.hp.jicpa.or.jp/english/news/2013/02/index.html" \l "10030" JICPA publishes Management Advisory Service Research Committee Research Report No. 49, "An international case study of integrated reporting"
HYPERLINK "http://www.hp.jicpa.or.jp/english/news/2012/12/index.html" \l "9949" JICPA Publishes Report on Quality Control Review
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KPMG Internacional
HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Press-releases/Pages/global-manufacturers-supply-chain-visibility.aspx" For Global Manufacturers, End-to-End Supply Chain Visibility a Critical Imperative
HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Press-releases/Pages/integrated-reporting-framework.aspx" Integrated Reporting Framework- IR could be the key that enables capital markets to focus on long term value
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Malaysian Institute of Accountants
HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2655" NACRA 2013- Sustaining A Strong Capital Market Through Excellent Coporate Reporting Standards
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Organization for Economic Co operation and Development (OECD)
HYPERLINK "http://www.oecd.org/newsroom/newapproachtoglobalisationandglobalvaluechainsneededtoboostgrowthandjobs.htm" New approach to globalisation and global value chains needed to boost growth and jobs, says OECD
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PricewaterhouseCoopers - Internacional - Noticias
HYPERLINK "http://press.pwc.com/GLOBAL/ceo-confidence-in-growth-down/s/66e82f76-f4df-4354-9228-d0e941595053" CEO confidence in growth down
HYPERLINK "http://press.pwc.com/GLOBAL/governments-and-industry-must-work-together-to-resolve-aviation-climate-impasse/s/06b06c24-222f-4fc1-86f4-5afbf14efd8b" Governments and industry must work together to resolve aviation climate impasse
HYPERLINK "http://press.pwc.com/GLOBAL/government-and-the-global-ceo-report-calls-for-a-new-contract-between-business-and-the-state/s/2993fe82-9a44-4a39-8acc-6f54b085e2ac" Government and the Global CEO: Report Calls for a New Contract between Business and the State
HYPERLINK "http://www.ukmediacentre.pwc.com/News-Releases/Green-Deal-launch-PwC-comments-on-expectations-and-role-of-the-scheme-136a.aspx" Green Deal launch - PwC comments on expectations and role of the scheme
HYPERLINK "http://feedproxy.google.com/%7Er/pwc/us/10minutes/%7E3/uAdDRgLUJE0/supply-chain-flexibility.jhtml" Supply chain flexibility
HYPERLINK "http://www.pwc.lu/en/it-consulting/docs/pwc-technology-forecast-2012-issue-3.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=Technology+Forecast+Issue+3+2012" Technology Forecast- Solving business problems with game-based design
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Revista Iberoamericana de Contabilidad de Gestin
HYPERLINK "http://www.observatorio-iberoamericano.org/RICG/N%C2%BA_20/Sumario_Revista_n%C2%BA_20.htm" N 20. Vol. X. julio - diciembre 2012
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The CPA Journal
HYPERLINK "http://viewer.zmags.com/publication/75821162" \l "/75821162/8" Management Accountants- Doing Both and More
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United Nations Research Institute for Social Development (UNRISD)
HYPERLINK "http://www.unrisd.org/80256B3C005BCCF9/search/6690FDBCC2B25333C12570B300307E3B?OpenDocument" Social Development Research at UNRISD 20052009
HYPERLINK "http://www.unrisd.org/80256B3C005BD6AB/search/5CB68C6BC6B5F925C1257B0C00391359?OpenDocument" Uncovering the Politics of Evidence
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INTERNACIONAL
Ernst & Young called to give evidence to the Public Accounts Committee
We welcome the inquiry by the Public Accounts Committee into the UK tax system and the opportunity to participate in it.
A robust, competitive tax system based on the rule of law is important for the UK economy, business, investors and the capital markets. We support improving certainty and transparency in the global tax system and compliance with it.
HYPERLINK "http://www.ey.com/UK/en/Newsroom/News-releases/13-01-22---EY-called-to-give-evidence-to-the-Public-Accounts-Committee" http://www.ey.com/UK/en/Newsroom/News-releases/13-01-22---EY-called-to-give-evidence-to-the-Public-Accounts-Committee
Ernst & Young comments on publication of Government's decision document on Renewable Obligation
Ben Warren, Environmental Finance Partner at EY said: "DECC's published RO (Renewable Obligation) decision document finally provides some much needed clarity for UK renewable energy developers and investors. While the consultation process has been a long time coming, it is clear that the views of industry have been listened to.
The sector comes out of this process with a lot of uncertainty removed and with a much better understanding of the Government's longer term objectives with regards to the role that renewable energy has to play in the UKs energy mix".
HYPERLINK "http://www.ey.com/UK/en/Newsroom/News-releases/12-12-18---EY-comments-on-decision-document-on-Renewable-Obligation" http://www.ey.com/UK/en/Newsroom/News-releases/12-12-18---EY-comments-on-decision-document-on-Renewable-Obligation
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EXTERNAL REPORTING BOARD (ERB)
Public Sector Public Benefit Entity Simple Format Reporting Exposure Drafts Package (This Communique has been sent to subscribers on both the XRB and NZASB communique lists our apologies if you have received it twice as a result)
The purpose of this Communiqu is to advise that the New Zealand Accounting Standards Board (NZASB) has issued for comment a package of Exposure Drafts designed to operationalise the new Accounting Standards Framework as it applies to Tier 3 and Tier 4 Public Sector Public Benefit Entities (PS PBEs).
HYPERLINK "http://www.xrb.govt.nz/Site/emails/email_XRB/XRB_Communique_0013_4-3_Apr_2012.aspx" http://www.xrb.govt.nz/Site/emails/email_XRB/XRB_Communique_0013_4-3_Apr_2012.aspx
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IPSASB
The International Public Sector Accounting Standards Board (IPSASB) has published the first four chapters of its 'Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities'. This completes Phase 1 of the IPSASB's Conceptual Framework Project.
These four chapters lay the groundwork for (1) developing consistent and useful IPSASs and Recommended Practice Guidelines (RPGs) and (2) completing the other three phases of the Conceptual Framework project.
HYPERLINK "http://www.iasplus.com/en/news/2013/01/ipsasb-public-sector-conceptual-framework" http://www.iasplus.com/en/news/2013/01/ipsasb-public-sector-conceptual-framework
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INSTITUTO DE CENSORES JURADOS DE CUENTAS DE ESPAA
Auditora en el sector pblico
Aparecen en losmediosde comunicacin manifestaciones que evidencian claramente lasdificultades o limitaciones de las pequeasy medianas firmas de auditora en los sistemas de contratacin del sector pblico .As, indagando fcilmente en la hemeroteca podemos encontrar artculos con titulares como el siguiente: El Gobierno disea la auditora de Correos a medida de las cuatro grandes.
HYPERLINK "http://www.icjce.es/images/pdfs/noticias/2013/enero/17ene/articulo_opinion.pdf" http://www.icjce.es/images/pdfs/noticias/2013/enero/17ene/articulo_opinion.pdf
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INSTITUTO MEJICANO DE CONTADORES PBLICOS
Municipios, con apoyo para cumplir con ley de contabilidad
Los estados y municipios ms pobres del pas podrn acceder a un fondo de recursos por 53.8 millones de pesos para poder cumplir con la Ley General de Contabilidad Gubernamental y la reforma que fue aprobada este ao para transparentar sus estados financieros.
As se prevn en el Presupuesto de Egresos de la Federacin 2013 que se public ayer en el Diario Oficial de la Federacin.
HYPERLINK "http://imcp.org.mx/servicios/sintesis-ejecutiva/municipios-con-apoyo-para-cumplir-con-ley-de-contabilidad" http://imcp.org.mx/servicios/sintesis-ejecutiva/municipios-con-apoyo-para-cumplir-con-ley-de-contabilidad
Marco contable regulatorio para las entidades paraestatales del Gobierno Federal por el ao terminado el 31 de diciembre de 2012.
El Comit Ejecutivo Nacional del IMCP, a travs de la Vicepresidencia de Prctica Externa, a cargo del C.P.C. Jos Gilberto Alfaro Servin, emite documento sobre el Marco regulatorio aplicable a las entidades paraestatales del Gobierno Federal que debe considerarse con motivo de las auditoras de estados financieros para el ao terminado el 31 de diciembre de 2012.
HYPERLINK "http://imcp.org.mx/servicios/folios/folio-192012-2013-marco-contable-regulatorio-para-las-entidades-paraestatales-del-gobierno-federal-por-el-ano-terminado-el-31-de-diciembre-de-2012" http://imcp.org.mx/servicios/folios/folio-192012-2013-marco-contable-regulatorio-para-las-entidades-paraestatales-del-gobierno-federal-por-el-ano-terminado-el-31-de-diciembre-de-2012
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IFAC
IPSASB Publishes First Chapters of Public Sector Conceptual Framework
The International Public Sector Accounting Standards Board (IPSASB) has issued the first four chapters of its Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework). The chapters are:
Chapter 1: Role and Authority of the Conceptual Framework
Chapter 2: Objectives and Users of General Purpose Financial Reporting
Chapter 3: Qualitative Characteristics
Chapter 4: Reporting Entity
HYPERLINK "http://www.ifac.org/news-events/2013-01/ipsasb-publishes-first-chapters-public-sector-conceptual-framework" http://www.ifac.org/news-events/2013-01/ipsasb-publishes-first-chapters-public-sector-conceptual-framework
IFAC Issues Policy Position Paper on Effective Governance, Risk Management, and Internal Control
The International Federation of Accountants (IFAC), the global organization for the accountancy profession, today issued Policy Position Paper 7, Effective Governance, Risk Management, and Internal Control, to highlight good practice and the role of professional accountants in business.
HYPERLINK "http://www.ifac.org/news-events/2012-12/ifac-issues-policy-position-paper-effective-governance-risk-management-and-inter" http://www.ifac.org/news-events/2012-12/ifac-issues-policy-position-paper-effective-governance-risk-management-and-inter
Effective Governance, Risk Management, and Internal Control- Policy Position Paper #7
IFAC believes that establishing an integrated and effective system of governance, risk management, and internal control is desirable for all types of organizations and can make an invaluable contribution to achieving sustained organizational success. When organizations fail, the costs to society can be considerable.1 This was illustrated during the global financial and sovereign debt crises, when the failure of organizationsirrespective of size or structure, or whether in the private sector or public sectorled to a variety of adverse consequences. These included loss of social, financial/economic, or environmental value; reduced services; deprived stakeholders; the need for government bailouts and subsidies; increased unemployment; and, in extreme circumstances, civil unrest.
HYPERLINK "http://www.ifac.org/publications-resources/effective-governance-risk-management-and-internal-control" http://www.ifac.org/publications-resources/effective-governance-risk-management-and-internal-control
Good Governance in the Public Sector
IFAC and the Chartered Institute of Public Finance and Accountancy (CIPFA) have issued this Consultation Draft to promote the development of robust governance. The Draft looks to establish a benchmark for good governance in the public sector at both the government and individual public sector entity levels.
The Framework is not intended to replace national and sectoral public sector governance codes. Instead, it is designed as a reference document for those who develop and set national governance codes for the public sector when updating and reviewing their own codes. Where codes and guidance do not exist, the Framework provides a shared understanding of what constitutes good governance in the public sector and a powerful stimulus for positive action.
HYPERLINK "http://www.ifac.org/publications-resources/good-governance-public-sector" http://www.ifac.org/publications-resources/good-governance-public-sector
Consultation on Public Sector Governance Released by IFAC, CIPFA
The International Federation of Accountants (IFAC), the global organization for the accountancy profession with 172 members and associates in 129 countries, and the Chartered Institute of Public Finance and Accountancy (CIPFA) today issued for public comment a Consultation Draft for an International Framework on governance in the public sector.
The draft Good Governance in the Public Sector encourages better service delivery and improved accountability by establishing a benchmark for good governance in the public sector.
HYPERLINK "http://www.ifac.org/news-events/2013-06/consultation-public-sector-governance-released-ifac-cipfa" http://www.ifac.org/news-events/2013-06/consultation-public-sector-governance-released-ifac-cipfa
Evaluating and Improving Internal Control in Organizations
This Executive Summary of Evaluating and Improving Internal Control in Organizations is part of the International Good Practice Guidance series. The condensed version summarizes the principles and the importance of effective systems of internal control, as well as explains some of the pitfalls that can be avoided.
The executive summary is available for local customization and/or translation. If your organization is interested, please visit the Translations and Permissions page for the permission request form.
HYPERLINK "http://www.ifac.org/publications-resources/evaluating-and-improving-internal-control-organizations-1" http://www.ifac.org/publications-resources/evaluating-and-improving-internal-control-organizations-1
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports
The International Public Sector Accounting Standards Board (IPSASB) has released for comment Conceptual Framework Exposure Draft 4, Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports.
This Exposure Draft is related to the project to develop a Conceptual Framework for the general purpose financial reporting of public sector entities. It further develops and modifies the conceptual approach highlighted in the Consultation Paper (CP) published in 2012 and reflects the IPSASBs consideration of the responses to that document.
HYPERLINK "http://www.ifac.org/publications-resources/conceptual-framework-general-purpose-financial-reporting-public-sector-enti-7" http://www.ifac.org/publications-resources/conceptual-framework-general-purpose-financial-reporting-public-sector-enti-7
At a Glance: Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports
This At-a-Glance is a summary of Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports.
HYPERLINK "http://www.ifac.org/publications-resources/glance-conceptual-framework-general-purpose-financial-reporting-public-sect-1" http://www.ifac.org/publications-resources/glance-conceptual-framework-general-purpose-financial-reporting-public-sect-1
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GASB
Financial Accounting Foundation Board of Trustees Approves New FASB/GASB Agenda-Setting Process, PIR Report
The Financial Accounting Foundation (FAF) Board of Trustees today approved a key change to the agenda-setting process of the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB). Decisions regarding project plans, agenda setting, and priority of projects now will be approved by a majority vote of the respective Boards, instead of by the Board chair alone.
HYPERLINK "http://www.accountingfoundation.org/cs/ContentServer?c=FAFContent_C&pagename=Foundation%2FFAFContent_C%2FFAFNewsPage&cid=1176160983976" http://www.accountingfoundation.org/cs/ContentServer?c=FAFContent_C&pagename=Foundation%2FFAFContent_C%2FFAFNewsPage&cid=1176160983976
Financial Accounting Foundation Seeks Stakeholder Input on Proposed Changes to GASB Agenda-Setting Process.
The Financial Accounting Foundation Board of Trustees today issued for public comment a proposal to revise the agenda-setting process for the Governmental Accounting Standards Board (GASB) to assist the Trustees in assessing the scope of the GASBs standard-setting activity.
The proposal is the result of discussions between the Trustees and GASB leaders following completion of an independent academic study that documented GASB stakeholders views on the scope of the GASBs standard-setting activities and authority. The study revealed a lack of consensus about the appropriate scope of the GASBs activities and involvement in government accountability reporting.
HYPERLINK "http://www.accountingfoundation.org/cs/ContentServer?c=FAFContent_C&pagename=Foundation/FAFContent_C/FAFNewsPage&cid=1176160985294" http://www.accountingfoundation.org/cs/ContentServer?c=FAFContent_C&pagename=Foundation/FAFContent_C/FAFNewsPage&cid=1176160985294
Gasb issues proposals on concepts for measurement of assets and liabilities and on the measurement and application of fair value
The Governmental Accounting Standards Board (GASB) today issued for public comment a proposed Concepts Statement that would guide the GASB when establishing standards regarding the measurement of assets and liabilities for U.S. state and local governments. The GASB also issued its Preliminary Views regarding the measurement of fair value and the application of fair value, including note disclosures. Finally, the GASB issued a Plain-Language Supplement that addresses both proposals and is intended to solicit feedback on the proposals from non-accountant financial statement users.
HYPERLINK "http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GASBNewsPage&cid=1176163009410" http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GASBNewsPage&cid=1176163009410
The GASB new statement for nonexchange financial guarantees is now available
The Governmental Accounting Standards Board (GASB) today published a new Statement that provides accounting and financial reporting guidance to state and local governments that offer nonexchange financial guarantees and for governments that receive nonexchange financial guarantees on their obligations. The pronouncement, which was approved on April 22, is available to download at no charge on the GASB website.
HYPERLINK "http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GASBNewsPage&cid=1176162552078" http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GASBNewsPage&cid=1176162552078
GASB Responds to Financial Accounting Foundations Post-Implementation Review of Deposit and Investment Risk Disclosure Standards
The Governmental Accounting Standards Board (GASB) today issued a response to the Financial Accounting Foundations (FAF) Post-Implementation Review (PIR) report on GASB Statements No. 3, Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements, and No. 40, Deposit and Investment Risk Disclosures. The Statements require note disclosures regarding deposit and investment risks. Statement 3 also provides accounting guidance for repurchase and reverse repurchase agreements.
HYPERLINK "http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GASBNewsPage&cid=1176162343418" http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GASBNewsPage&cid=1176162343418
The GASBs New Standard for Government Combinations and Disposals of Government Operations Is Now Available
The Governmental Accounting Standards Board (GASB) today published standards intended to improve accounting and financial reporting for U.S. state and local governments combinations and disposals of government operations. The pronouncement, which was approved on January 8, is available to download at no charge on the GASB website.
HYPERLINK "http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GASBNewsPage&cid=1176160635795" http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GASBNewsPage&cid=1176160635795
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GAO
Continued Management Attention Would Strengthen Internal Supervisory Controls
After the passage of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) in 2010, the Securities and Exchange Commission's (SEC) Office of Compliance Inspections and Examinations, Division of Corporation Finance, and Division of Enforcement (herein "the offices") established a working group that developed an internal supervisory control framework. Internal supervisory controls include the processes established by management to help ensure that procedures applicable to staff are performed completely, consistent with applicable policies and procedures, and remain current. The overall control framework is generally consistent with federal internal control standards, which includes identifying and assessing risks, identifying and assessing internal controls, and reporting the results of testing to management and Congress.
HYPERLINK "http://www.gao.gov/products/GAO-13-314" http://www.gao.gov/products/GAO-13-314
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CIPFA
Effective governance and management of risk in the public sector will be significantly strengthened when a new unified set of internal audit standards is implemented across the UK on the 1st of April this year.
The new Public Sector Internal Audit Standards (PSIAS) are based on the existing International Standards for Internal Audit, which are set by the Global Institute of internal Auditors (IIA), to which the Chartered Institute of Internal Auditors is affiliated. Additional requirements and interpretations have been inserted for the UK public sector. They have been developed by the Chartered Institute of Public Finance and Accountancy (CIPFA), and the other Relevant Internal Audit Standard Setters working in collaboration with the Chartered Institute of Internal Auditors (CIIA).
HYPERLINK "http://www.cipfa.org/About-CIPFA/Press-Office/latest-press-releases/First-UK-public-sector-wide-internal-audit-standards-aim-to-strengthen-public-financial-management" http://www.cipfa.org/About-CIPFA/Press-Office/latest-press-releases/First-UK-public-sector-wide-internal-audit-standards-aim-to-strengthen-public-financial-management
The Chartered Institute of Public Finance and Accountancy (CIPFA) has welcomed the publication of a report by Eurostat, the European Commissions statistics directorate, into the suitability of International Public Sector Accounting Standards (IPSASs) for adoption in Europe.
The reports support for the adoption of accrual reporting is consistent with the recent recognition by the G20 of the importance of transparency and comparability of public sector reporting. While the report acknowledges that the status of IPSASs as the only internationally recognised set of public-sector accounting standards, it concludes that more detailed and prescriptive guidance European Public Sector Accounting Standards (EPSASs) would be necessary in order to ensure consistency of application.
HYPERLINK "http://www.cipfa.org/About-CIPFA/Press-Office/latest-press-releases/CIPFA-responds-to-Eurostat-IPSAS-report" http://www.cipfa.org/About-CIPFA/Press-Office/latest-press-releases/CIPFA-responds-to-Eurostat-IPSAS-report
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NACIONAL
CONTADURIA GENERAL DE LA NACIN
Normatividad contable pblica
La Contadura General de la Nacin emite las Resoluciones 051de 213, por medio de la cual se incorpora al Rgimen de Contabilidad Pblica el marco n ormativo aplicable a algunas empresas suhetas a su mbito.
HYPERLINK "http://www.chip.gov.co" http://www.chip.gov.co
La Contadura General de la Nacin emite la Resolucin 052 y 160 de 213, por medio de las cuales modifica el Manual de Procedimientos del Rgimen de Contabilidad Pblica.
HYPERLINK "http://www.chip.gov.co" http://www.chip.gov.co
Al Estado le deben 37.8 billones de pesos en deudas morosas.
Al 30 de noviembre de 2012, las entidades pblicas registraron cartera morosa por $37.8 billones en el Boletn de Deudores Morosos del Estado (BDME), presentando un aumento de $803.3 MM con respecto al BDME del corte 31 de mayo de 2012, el que registr deudas morosas por valor de $37.1 billones. As lo inform la Contadura General de la Nacin (CGN) en un informe que present ante los medios de comunicacin del pas, y a la ciudadana en general.
El informe de la CGN seala que 557.443 personas naturales le adeudan al Estado $27.3 billones, en tanto que 134.933 personas jurdicas le adeudan $10.5 billones. Entre las entidades contables pblicas que registran el mayor valor estn las del nivel nacional que concentran el 79.7% de las deudas a favor del Estado por $30.8 billones, mientras que las del nivel territorial presentan el 20.2% restante, equivalente a $7.8 billones.
HYPERLINK "http://www.contaduria.gov.co/wps/portal/internetes/home/internet/contaduria/historico-noticias/noticias2013" http://www.contaduria.gov.co/wps/portal/internetes/home/internet/contaduria/historico-noticias/noticias2013
Modifican el catlogo de cuentas del Rgimen de Contabilidad Pblica
Teniendo en cuenta que la Ley 1607 del 2012 (reforma tributaria) cre nuevos impuestos y que algunos de ellos tienen destinacin especfica, la Contadura General de la Nacin expidi la Resolucin 159 para crear 23 subcuentas en la estructura del catlogo general de cuentas del Rgimen de Contabilidad Pblica, relacionadas con el impuesto sobre la renta para la equidad CREE, impuesto nacional al consumo, impuesto nacional a la gasolina y el ACPM, anticipo de impuesto sobre las ventas, entre otras.
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-0605201305_(modifican_el_catalogo_de_cuentas_del_regimen_de_contabilidad_publica)/noti-0605201305_(modifican_el_catalogo_de_cuentas_del_regimen_de_contabilidad_publica).asp?Miga=1&IDobjetose=13345&CodSeccion=108" http://www.comunidadcontable.com/BancoConocimiento/N/noti-0605201305_(modifican_el_catalogo_de_cuentas_del_regimen_de_contabilidad_publica)/noti-0605201305_(modifican_el_catalogo_de_cuentas_del_regimen_de_contabilidad_publica).asp?Miga=1&IDobjetose=13345&CodSeccion=108
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CONTRALORA GENERAL DE LA REPBLICA
Contralora moderniza la forma de auditar a las entidades pblicas
La Contralora de Chile don a la Contralor General de la Repblica un aplicativo que permite controlar en tiempo real todo el proceso auditor y focalizar las entidades ms riesgosas, donde debe dedicar su mayor atencin.
El Sistema Integrado para el Control de Auditoras, SICA, es una moderna herramienta tecnolgica que permitir lograr mayor oportunidad, efectividad y calidad en el control fiscal.
HYPERLINK "http://186.116.129.19/web/guest/inicio;jsessionid=5d70d049a587a7a9bdce908ac546?p_p_id=101_INSTANCE_j2BI&p_p_lifecycle=0&p_p_state=normal&p_p_mode=view&p_p_col_id=column-2&p_p_col_count=1&_101_INSTANCE_j2BI_struts_action=/asset_publisher/view_content&_101_INSTANCE_j2BI_urlTitle=contraloria-moderniza-la-forma-de-auditar-a-las-entidades-publicas&_101_INSTANCE_j2BI_type=content&redirect=/web/guest/" http://186.116.129.19/web/guest/inicio;jsessionid=5d70d049a587a7a9bdce908ac546?p_p_id=101_INSTANCE_j2BI&p_p_lifecycle=0&p_p_state=normal&p_p_mode=view&p_p_col_id=column-2&p_p_col_count=1&_101_INSTANCE_j2BI_struts_action=/asset_publisher/view_content&_101_INSTANCE_j2BI_urlTitle=contraloria-moderniza-la-forma-de-auditar-a-las-entidades-publicas&_101_INSTANCE_j2BI_type=content&redirect=/web/guest/
CGR present el SICA y expediente electrnico a entidades auditadas
La Contralora General de la Repblica, Sandra Morelli Rico, present a las entidades sujetos de control la avanzada estrategia tecnolgica, la metodologa y filosofa que guiar el nuevo control fiscal que empez aplicar este ao la CGR, y que se sustenta en dos modernas herramientas:
Por una parte, el Sistema Integrado para el Control de Auditoras, SICA, un aplicativo que don a la Contralora colombiana su similar de Chile y el cual permite controlar en tiempo real todo el proceso auditor y focalizar las entidades ms riesgosas, donde la CGR debe dedicar su mayor atencin.
Por otra parte, la CGR ha empezado a implantar el expediente electrnico para los procesos de responsabilidad fiscal iniciados en la vigencia 2013 y progresivamente har lo propio con los que vienen de aos anteriores.
HYPERLINK "http://186.116.129.19/web/guest/inicio;jsessionid=22643e5e6dd2afcc009e733f5623?p_p_id=101_INSTANCE_j2BI&p_p_lifecycle=0&p_p_state=normal&p_p_mode=view&p_p_col_id=column-2&p_p_col_count=1&_101_INSTANCE_j2BI_struts_action=/asset_publisher/view_content&_101_INSTANCE_j2BI_urlTitle=cgr-presento-el-sica-y-expediente-electronico-a-entidades-auditadas&_101_INSTANCE_j2BI_type=content&redirect=/web/guest/" http://186.116.129.19/web/guest/inicio;jsessionid=22643e5e6dd2afcc009e733f5623?p_p_id=101_INSTANCE_j2BI&p_p_lifecycle=0&p_p_state=normal&p_p_mode=view&p_p_col_id=column-2&p_p_col_count=1&_101_INSTANCE_j2BI_struts_action=/asset_publisher/view_content&_101_INSTANCE_j2BI_urlTitle=cgr-presento-el-sica-y-expediente-electronico-a-entidades-auditadas&_101_INSTANCE_j2BI_type=content&redirect=/web/guest/
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DEPARTAMENTO NACIONAL DE PLANEACIN
La de regalas, la gran reforma de la descentralizacin
El director del Departamento Nacional de Planeacin, Mauricio Santa Mara, destac que el nuevo Sistema General de Regalas es la reforma ms importantes que gobierno alguno haya realizado en materia de descentralizacin.
La afirmacin la hizo durante la instalacin del Seminario sobre poltica de desarrollo territorial: perspectivas y retos de la gobernanza pblica y poltica regulatoria, Colombia ante la OCDE (Organizacin para la Cooperacin y el Desarrollo Econmico).
HYPERLINK "https://www.dnp.gov.co/LinkClick.aspx?fileticket=7Gnpkr0zVhA=&tabid=1658" https://www.dnp.gov.co/LinkClick.aspx?fileticket=7Gnpkr0zVhA=&tabid=1658
Premiados los mejores planes de desarrollo territoriales
Los municipios de Man (Casanare) y Barrancabermeja (Santander), as como los departamentos de Cauca y Antioquia, fueron los ganadores de la cuarta versin del concurso los Mejores planes de desarrollo territoriales 2012-2015, que es liderado por el Departamento Nacional de Planeacin.
HYPERLINK "https://www.dnp.gov.co/LinkClick.aspx?fileticket=1TMBbXxE5IE=&tabid=1658" https://www.dnp.gov.co/LinkClick.aspx?fileticket=1TMBbXxE5IE=&tabid=1658
Ingreso de colombia a la OCDE es un reconocimiento a los logros del gobierno y del pas
"Este es un reconocimiento a los logros del Gobierno y del pas en materia social, econmica y de seguridad", resalt el Presidente Juan Manuel Santos este jueves al conocer la noticia sobre la invitacin oficial a Colombia a formar parte de Organizacin para la Cooperacin y el Desarrollo Econmico (OECD).
HYPERLINK "https://www.dnp.gov.co/LinkClick.aspx?fileticket=3v6cfa-8FT8=&tabid=1658" https://www.dnp.gov.co/LinkClick.aspx?fileticket=3v6cfa-8FT8=&tabid=1658
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SECRETARIA DE HACIENDA DISTRITAL
Crecimiento econmico de Bogot en 2012 fue positivo:
Bogot registr un crecimiento muy positivo en 2012. As lo inform el secretario de Hacienda, Ricardo Bonilla Gonzlez, al presentar los resultados del anlisis del recaudo del impuesto de industria y comercio (ICA) durante el ao pasado.
HYPERLINK "http://impuestos.shd.gov.co/portal/page/portal/portal_internet_sdh/noticias_ins/prensa/20131/Enero/25012012_comportamiento" http://impuestos.shd.gov.co/portal/page/portal/portal_internet_sdh/noticias_ins/prensa/20131/Enero/25012012_comportamiento
Fitch Ratings Internacional ratifica calificacin crediticia de Bogot y mejora la perspectiva de estable a positiva
Bogot 8 de marzo de 2013. La agencia calificadora internacional FITCH RATINGS ratifica la calificacin crediticia de Bogot en Grado de Inversin BBB-, como emisor de deuda en moneda extranjera de largo plazo y del Bono Global en Pesos con vencimiento en el ao 2028, as como la calificacin BBB de la deuda a largo plazo en moneda local. La perspectiva (outlook) de la calificacin se increment de Estable a Positiva.
HYPERLINK "http://impuestos.shd.gov.co/portal/page/portal/portal_internet_sdh/noticias_ins/prensa/20131/Marzo/08032013_Calificaci%C3%B3n_crediticia" http://impuestos.shd.gov.co/portal/page/portal/portal_internet_sdh/noticias_ins/prensa/20131/Marzo/08032013_Calificaci%C3%B3n_crediticia
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MINISTERIO DE HACIENDA Y CRDITO PBLICO
Marco Fiscal con menos dficit y endeudamiento, y Plan Financiero con reduccin de colocaciones de deuda.
El Ministro de Hacienda y Crdito Pblico, Mauricio Crdenas, inform este viernes que el Gobierno Nacional radic el Marco Fiscal de Mediano Plazo de 2013 ante las Comisiones Econmicas del Congreso de la Repblica, conforme a lo dispuesto en la Ley 819 de 2003.
En rueda de prensa, el funcionario destac que la poltica presentada al Legislativo, contempla un Marco Fiscal con menos dficit y endeudamiento, as como un Plan Financiero con reduccin en las colocaciones de deuda interna.
HYPERLINK "http://www.minhacienda.gov.co/portal/pls/portal/docs/1/11420602.PDF" http://www.minhacienda.gov.co/portal/pls/portal/docs/1/11420602.PDF
A travs de la descentralizacin podemos resolverle los problemas a la gente ms rpidamente y llevar ms bienestar a las regiones.
El Ministro de Hacienda y Crdito Pblico, Mauricio Crdenas, este jueves afirm que a travs de la descentralizacin se pueden resolver de manera ms rpida los problemas de los colombianos y llevar mayor bienestar a las regiones.
Creemos firmemente en la descentralizacin, tenemos plena conviccin de que a travs de la descentralizacin podemos resolverle los problemas a la gente ms rpidamente y llevar ms bienestar a las regiones, sostuvo el funcionario durante la firma del convenio de ejecucin descentralizada de recursos, firmado por la Gerente del Fondo de Adaptacin, Carmen Arvalo y el Gobernador de Sucre, Julio Csar Guerra.
HYPERLINK "http://www.minhacienda.gov.co/portal/pls/portal/docs/1/10696604.PDF" http://www.minhacienda.gov.co/portal/pls/portal/docs/1/10696604.PDF
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PRESIDENCIA DE LA REPBLICA
Listo acuerdo laboral entre Gobierno Nacional y empleados pblicos
El Gobierno Nacional y las tres centrales obreras del pas: CUT, CGT y CTC, y sus Federaciones Estatales: Fenaltrase, Fenaser, Fecotraservipblicos, Utradec, nete y Fecode, con el acompaamiento de la Internacional de Servicios Pblicos (ISP)
HYPERLINK "http://wsp.presidencia.gov.co/Prensa/2013/Mayo/Paginas/20130515_01.aspx" http://wsp.presidencia.gov.co/Prensa/2013/Mayo/Paginas/20130515_01.aspx
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NACIONAL
BANCO DE LA REPUBLICA
Informacin recopilada y calculada por el Departamento Tcnico y de Informacin Econmica del Banco de la Repblica. Junio 11 de 2013
HYPERLINK "http://www.banrep.gov.co/documentos/series-estadisticas/informes/bie.pdf" http://www.banrep.gov.co/documentos/series-estadisticas/informes/bie.pdf
Procedimientos Operativos de Compensacin y Liquidacin de Cheques y Otros Instrumentos de Pago Fsicos (Cmaras de Compensacin)
HYPERLINK "http://www.banrep.gov.co/documentos/reglamentacion/Novedades_Reglamentacion/DSP/2013/20130206%20dsp-155.pdf" http://www.banrep.gov.co/documentos/reglamentacion/Novedades_Reglamentacion/DSP/2013/20130206%20dsp-155.pdf
HYPERLINK "http://www.banrep.gov.co/documentos/reglamentacion/cambiaria/2013/bjd_2_2013.pdf" \t "_blank" Valores de la Unidad de Valor Real (UVR) vigentes para el perodo 16 de enero de 2013 al15 de febrero de 2013
HYPERLINK "http://www.banrep.gov.co/documentos/reglamentacion/cambiaria/2013/bjd_2_2013.pdf" http://www.banrep.gov.co/documentos/reglamentacion/cambiaria/2013/bjd_2_2013.pdf
Resolucin Externa No. 1 de 2013. "Por la cual se expiden regulaciones en materia cambiaria" Circular Reglamentaria Externa DCIN-83 del 29 de Enero de 20 13 Asunto: 1 "Procedimiento Aplicable a las Operaciones de Cambio"
HYPERLINK "http://www.banrep.gov.co/documentos/reglamentacion/cambiaria/2013/bjd_4_2013.pdf" http://www.banrep.gov.co/documentos/reglamentacion/cambiaria/2013/bjd_4_2013.pdf
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SUPERINTENDENCIA FINANCIERA
Resolucin nmero 0100 de 2013
Cancela la inscripcin ante el Registro Nacional de Valores y Emisores RNVE - de las acciones ordinarias de INTERBOLSA S.A. EN LIQUIDACIN JUDICIAL, as como del emisor.
HYPERLINK "http://www.superfinanciera.gov.co/" http://www.superfinanciera.gov.co/
Resolucin nmero 0608 de 2013
Certifica los porcentajes de cobertura de riesgo de tasa de inters y de tasa de cambio, para efectos de la proyeccin de los intereses y del saldo de la deuda de los entes territoriales.
HYPERLINK "http://www.superfinanciera.gov.co/" http://www.superfinanciera.gov.co/
Circular Externa nmero 002 de 2013
Ampla el perodo de pruebas para garantizar el adecuado funcionamiento del esquema de valoracin utilizando la informacin suministrada por los Proveedores de Precios para valoracin y modificacin del Captulo I de la Circular Bsica Contable y Financiera
HYPERLINK "http://www.superfinanciera.gov.co/" http://www.superfinanciera.gov.co/
Circular Externa nmero 007 de 2013
Imparte instrucciones relativas a la administracin de los riesgos y el manejo de los Depsitos de Dinero Electrnico.
HYPERLINK "http://www.superfinanciera.gov.co/" http://www.superfinanciera.gov.co/
Circular Externa nmero 009 de 2013
Imparte instrucciones para el envo de la informacin correspondiente al clculo de solvencia
HYPERLINK "http://www.superfinanciera.gov.co/" http://www.superfinanciera.gov.co/
Circular Externa nmero 012 de 2013
Imparte instrucciones sobre las reglas para la clasificacin de los instrumentos de capital regulatorio y modificacin a la codificacin de los trmites de correspondencia dirigida a la Superintendencia Financiera de Colombia
HYPERLINK "http://www.superfinanciera.gov.co/" http://www.superfinanciera.gov.co/
Carta Circular nmero 010 de 2013
Solicita informacin relativa a los planes de accin del proceso de convergencia hacia las Normas Internacionales de Informacin Financiera para entidades del Grupo 1
HYPERLINK "http://www.superfinanciera.gov.co/" http://www.superfinanciera.gov.co/
Carta Circular nmero 019 de 2013
Informa sobre la suspensin de la negociacin de las acciones ordinarias de Fabricato S.A. incluyendo las negociaciones originadas en compraventas inferiores a sesenta y seis mil (66.000) UVR. HYPERLINK "http://www.superfinanciera.gov.co/" http://www.superfinanciera.gov.co/
Carta Circular nmero 046 de 2013
Informa aspectos relacionados con las entidades del exterior ATLANTIC SAVINGS & TRUST LIMITED, FABRINEX ADVISORS LIMITED Y ANALIX.
HYPERLINK "http://www.superfinanciera.gov.co/" http://www.superfinanciera.gov.co/
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INTERNACIONAL
G-20
Priorities of Russia's G20 presidency in 2013
The core objective of the Russian Presidency is to concentrate the efforts of G20 - forum of the world's largest economies - on developing a set of measures aimed at boosting sustainable, inclusive and balanced growth and jobs creation around the world.
HYPERLINK "http://www.g20.org/docs/g20_russia/priorities.html" http://www.g20.org/docs/g20_russia/priorities.html
Dmitry Medvedev: Group of Twenty is becoming more effective
"I believe the G20 is becoming more effective and is bringing together most of the leading nations," Dmitry Medvedev said. "I remember the early days of the G20. I remember the skepticism that filled the room back then as we were going through a severe economic crisis. Nevertheless, we have created the G20, and it has played its role. We managed to consolidate the very different positions of many countries, and did so in time, otherwise the outcome would have been quite different. Therefore, we are prepared to cooperate in all mutually beneficial areas."
HYPERLINK "http://www.g20.org/news/20130123/781165516.html" http://www.g20.org/news/20130123/781165516.html
The first International Financial Architecture Working Group within Russias Presidency in the G20 took place in Moscow
The IFA Working Group meeting was held on February 13, 2013 in Moscow (Russia). The representatives of the G20 Finance Ministries and Central Banks and experts from IMF, World Bank, OECD, BIS, G24 took part in the meeting.
HYPERLINK "http://www.g20.org/news/20130213/781184424.html" http://www.g20.org/news/20130213/781184424.html
Vladimir Putin: We believe the G20s main objective is to create new instruments for stimulating growth in all parts of the world
On February 15, President of Russia Vladimir Putin welcomed G20 finance ministers and central bank governors to the Kremlin. In particular, the meeting addressed the global economic situation, the actions of G20 nations to stimulate growth in the global economy and the re-establishment of trust in the financial markets.
HYPERLINK "http://www.g20.org/news/20130215/781206186.html" http://www.g20.org/news/20130215/781206186.html
Transparency is essential for the normal functioning of financial markets, including in the energy sector
In her welcoming remarks at the Energy Sustainability Working Group Meeting, the Russian G20 Sherpa and Chief of the Presidential Experts' Directorate Ksenia Yudaeva reminded of Russia's Presidency priorities: growth through quality jobs and investment, growth through trust and transparency; growth through effective regulation. "These priorities precisely match the Energy Sustainability Working Group agenda," - Ksenia Yudaeva remarked.
HYPERLINK "http://www.g20.org/news/20130219/781221230.html" http://www.g20.org/news/20130219/781221230.html
World Bank presents umbrella report on financing investments
During the first G20 Finance Ministers and Central Bank Governors' meeting which was held on February 15-16 in Moscow (Russia) World Bank presented the Umbrella Report on the topic of "Long-Term Investment Financing for Growth and Development".
HYPERLINK "http://www.g20.org/news/20130228/781245645.html" http://www.g20.org/news/20130228/781245645.html
Engaging youth is vital for the G20
Ksenia Yudaeva, Chief of the Presidential Experts Directorate and the Russian G20 Sherpa, noted that the key focus of Russia's Presidency of the G20 was cooperation with various social groups, in particular with Youth 20, Business 20, Civil 20 and Labour 20.
HYPERLINK "http://www.g20.org/news/20130315/781264381.html" http://www.g20.org/news/20130315/781264381.html
HYPERLINK "http://www.g20.org/news/20130408/781281542.html" The Working Group on Economic Policy to prepare the Labour 20 proposals for the G20
On March 18-19, 2013 the Meeting of the Trade Union Advisory Committee (TUAC) and the International Trade Union Confederation (ITUC) Working Group on Economic Policy was held at the OECD premises in Paris. At a special session the Labour 20 representatives from trade unions of the OECD member countries, Argentina, Brazil, India and South Africa, and international labour organisations discussed the current G20 process issues, including the Labour 20 recommendations and the joint Labour and Employment and Finance Minister Meeting .
HYPERLINK "http://www.g20.org/news/20130408/781281542.html" http://www.g20.org/news/20130408/781281542.html
Global Finance in Transition conference to take place in Istanbul
On May 7-8, 2013, Istanbul (Turkey) will host the Global Finance in Transition conference. The event is organized by the Central Bank of the Republic of Turkey jointly with the Reinventing Bretton Woods Committee and the Russian Ministry of Finance.
HYPERLINK "http://www.g20.org/news/20130415/781287568.html" http://www.g20.org/news/20130415/781287568.html
G20 Finance Ministers and Central Bank Governors Meeting to focus on public debt management
The minister noted that the outlook for the world economy had been revised downwards, and that this trend will continue into the coming years. As such, debt management will be a key discussion point during the next G20 Finance Ministers and Central Bank Governors Meeting.
HYPERLINK "http://www.g20.org/news/20130418/781305720.html" http://www.g20.org/news/20130418/781305720.html
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BANCO DE PAGOS INTERNACIONALES
Foreign exchange intervention and expectation in emerging economies
Using monthly data for four selected emerging economies, sterilised central bank foreign exchange intervention is found to have little systematic influence on the near-term nominal exchange rate expectations in the direction intended by the central banks. In other words, central bank dollar purchases to stem exchange rate appreciation or related exchange rate volatility are not associated with an adjustment of the near-term exchange rate forecasts in the direction of depreciation, and vice versa.
HYPERLINK "http://www.bis.org/publ/work414.htm" http://www.bis.org/publ/work414.htm
Central bank finances
This paper looks at the relevance of a central bank's own finances for its policy work. Some central banks are exposed to significant financial risks, partly due to the environment in which they operate, and partly due to the nature of policy actions. While financial exposures and losses do not hamper central banks' operational capabilities, they may weaken the effectiveness of central bank policy transmission.
HYPERLINK "http://www.bis.org/publ/bppdf/bispap71.htm" http://www.bis.org/publ/bppdf/bispap71.htm
Implementation of PFMIs monitored by CPSS and IOSCO
The Committee on Payment and Settlement Systems (CPSS) and the International Organization of Securities Commissions (IOSCO) have started the process of monitoring implementation of the Principles for financial market infrastructures (PFMIs). The PFMIs are international standards for payment, clearing and settlement systems, including central counterparties (CCPs) and trade repositories (TRs). They are designed to ensure that the infrastructure supporting global financial markets is robust and well placed to withstand financial shocks.
HYPERLINK "http://www.bis.org/press/p130417.htm" http://www.bis.org/press/p130417.htm
Basel Committee reports to G20 Finance Ministers and Central Bank Governors on Basel III implementation
The Basel Committee on Banking Supervision has today published its Report to G20 Finance Ministers and Central Bank Governors on monitoring implementation of Basel III regulatory reform. The report will be considered at the meeting of G20 ministers and governors in Washington DC on 18-19 April.
HYPERLINK "http://www.bis.org/press/p130412.htm" http://www.bis.org/press/p130412.htm
Financial crises and bank funding: recent experience in the euro area
This paper provides an overview of bank funding trends in the euro area following the 2007-09 global financial crisis and the euro area crisis. It shows that funding has become segmented along national borders and that secured instruments are much more prevalent than previously. Rising debt retention by euro area banks has accompanied greater dependence on liquidity provided by the ECB.
HYPERLINK "http://www.bis.org/publ/work406.htm" http://www.bis.org/publ/work406.htm
Basel III: The Liquidity Coverage Ratio and liquidity risk monitoring tools
he Basel Committee has issued the full text of the revised Liquidity Coverage Ratio (LCR) following endorsement on 6 January 2013 by its governing body- the Group of Central Bank Governors and Heads of Supervision (GHOS). The LCR is an essential component of the Basel III reforms, which are global regulatory standards on bank capital adequacy and liquidity endorsed by the G20 Leaders.
HYPERLINK "http://www.bis.org/publ/bcbs238.htm" http://www.bis.org/publ/bcbs238.htm
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SECURITIES AND EXCHANGE COMMISSION (SEC)
SEC Charges Revlon with Misleading Shareholders in Going Private Transaction
Washington, D.C., June 13, 2013 The Securities and Exchange Commission today charged cosmetics and beauty care manufacturer Revlon with violating federal securities laws when the company misled shareholders during a "going private transaction."
HYPERLINK "http://www.sec.gov/news/press/2013/2013-110.htm" http://www.sec.gov/news/press/2013/2013-110.htm
SEC Announces More Charges in Massive Kickback Scheme to Secure Business of Venezuelan Bank
Washington, D.C., June 12, 2013 The Securities and Exchange Commission today charged the former head of the Miami office at brokerage firm Direct Access Partners (DAP) for his role in a massive kickback scheme to secure the bond trading business of a state-owned Venezuelan bank.
HYPERLINK "http://www.sec.gov/news/press/2013/2013-109.htm" http://www.sec.gov/news/press/2013/2013-109.htm
SEC, FINRA Warn Investors About Pump-And-Dump Stock Spam
Washington, D.C., June 12, 2013 The Securities and Exchange Commission and the Financial Industry Regulatory Authority (FINRA) today issued a warning to investors about a sharp increase in e-mail linked to "pump-and-dump" stock schemes.
HYPERLINK "http://www.sec.gov/news/press/2013/2013-108.htm" http://www.sec.gov/news/press/2013/2013-108.htm
SEC Charges CBOE for Regulatory Failures
Washington, D.C., June 11, 2013 The Securities and Exchange Commission today charged the Chicago Board Options Exchange (CBOE) and an affiliate for various systemic breakdowns in their regulatory and compliance functions as a self-regulatory organization, including a failure to enforce or even fully comprehend rules to prevent abusive short selling.
HYPERLINK "http://www.sec.gov/news/press/2013/2013-107.htm" http://www.sec.gov/news/press/2013/2013-107.htm
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FONDO MONETARIO INTERNACIONAL
Informe sobre la estabilidad financiera mundial abril 2013
Las condiciones mundiales financieras y la situacin de los mercados han mejorado notablemente en los ltimos seis aos, lo cual ha brindado un apoyo adicional a la economa y ha propiciado una marcada recuperacin de los activos de riesgo. Estas condiciones favorables obedecen al efecto combinado de compromisos ms profundos en materia de polticas, la renovacin del estmulo monetario y el continuo apoyo a la liquidez.
HYPERLINK "http://www.imf.org/external/spanish/pubs/ft/gfsr/2013/01/pdf/sums.pdf" http://www.imf.org/external/spanish/pubs/ft/gfsr/2013/01/pdf/sums.pdf
Perspectivas econmicas - Las Amricas: Tiempo de reforzar las defensas macroeconmicas; Mayo de 2013
Las perspectivas de la economa mundial han mejorado gracias a las polticas implementadas por las economas avanzadas, que ayudaron a disipar los graves riesgos a corto plazo que amenazaban hace algunos meses. Se espera que el crecimiento del producto mundial aumente a alrededor de 3 por ciento en 2013 y 4 por ciento en 2014.
HYPERLINK "http://www.imf.org/external/spanish/pubs/ft/reo/2013/whd/wreo0513s.pdf" http://www.imf.org/external/spanish/pubs/ft/reo/2013/whd/wreo0513s.pdf
Perspectivas de la economa mudial; abril de 2013
Lo que hasta ahora haba sido una recuperacin a dos velocidades, fuerte en las economas de mercados emergentes y en desarrollo pero ms dbil en las economas avanzadas, est convirtindose en una recuperacin a tres velocidades. Las economas de mercados emergentes y en desarrollo mantienen su dinamismo, pero las avanzadas parecen haber llegado a un punto de bifurcacin entre Estados Unidos y la zona del euro.
HYPERLINK "http://www.imf.org/external/spanish/pubs/ft/weo/2013/01/pdf/texts.pdf" http://www.imf.org/external/spanish/pubs/ft/weo/2013/01/pdf/texts.pdf
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FINANCIAL STABILITY BOARD
FSB Chair Letter sent to the G20 Ministers and Governors
Financial market conditions have improved over recent months. Nonetheless, medium-term downside risks remain, given weak growth prospects and high levels of public and private sector debt in many economies.
HYPERLINK "http://www.financialstabilityboard.org/publications/r_130216.htm" http://www.financialstabilityboard.org/publications/r_130216.htm
Implementing the FSB Key Attributes of Effective Resolution Regimes - how far have we come?
At their February meeting this year, the G20 Finance Ministers and Central Bank Governors reiterated their commitment to ensure that all global systemically important financial institutions (G-SIFIs) are resolvable, and requested a report on progress.
HYPERLINK "http://www.financialstabilityboard.org/publications/r_130419b.htm" http://www.financialstabilityboard.org/publications/r_130419b.htm
Fifth progress report on OTC derivatives
This progress report is the first since the passing of the end-2012 deadline set by G20 Leaders to fulfil commitments for reforms to global over-the-counter (OTC) derivatives markets. While progress has been made in moving these markets towards centralised infrastructure, less than half of the FSB member jurisdictions currently have legislative and regulatory frameworks in place to implement the G20 commitments and there remains significant scope for increases in trade reporting, central clearing, and exchange and electronic platform trading in global OTC derivatives markets.
HYPERLINK "http://www.financialstabilityboard.org/publications/r_130415.htm" http://www.financialstabilityboard.org/publications/r_130415.htm
Financial regulatory factors affecting the availability of long-term investment finance
The most important contribution of financial regulatory reforms to LT investment finance is to promote a safer, sounder and therefore more resilient financial system. If implemented in timely and consistent manner, these reforms will help rebuild confidence in the global financial system, which will enhance its ability to intermediate financial flows through the cycle and for different investment horizons. For this reason, the G20 regulatory reform programme is supportive of LT investment and economic growth.
HYPERLINK "http://www.financialstabilityboard.org/publications/r_130216a.htm" http://www.financialstabilityboard.org/publications/r_130216a.htm
Thematic Review on Risk Governance
The recent global financial crisis exposed a number of governance weaknesses that resulted in firms' failure to understand the risks they were taking. In the wake of the crisis, numerous reports painted a fairly bleak picture of risk governance frameworks at financial institutions, which consists of the three key functions: the board, the firm-wide risk management function, and the independent assessment of risk governance. The crisis highlighted that many boards had directors with little financial industry experience and limited understanding of the rapidly increasing complexity of the institutions they were leading. Too often, directors were unable to dedicate sufficient time to understand the firm's business model and too deferential to senior management.
HYPERLINK "http://www.financialstabilityboard.org/publications/r_130212.htm" http://www.financialstabilityboard.org/publications/r_130212.htm
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INTERNATIONAL VALUATION STANDARDS COUNCIL
Establishing and Developing a Valuation Professional Organisation
This Guide provides good practice guidance about the role of the valuation profession and the role and responsibilities of valuation professional organisations. It is designed to be a practical tool to help those involved in establishing a valuation professional organisation, and to further develop existing valuation professional organisations.
HYPERLINK "http://www.ivsc.org/sites/default/files/Developing%20a%20VPO%20-%20Final%20-proofed.pdf" http://www.ivsc.org/sites/default/files/Developing%20a%20VPO%20-%20Final%20-proofed.pdf
Valuation of Liabilities - discussion paper
The Introduction to the International Valuation Standards (IVSs) states that the standards apply to the valuation of both assets and liabilities. The definition of Market Value in the IVSs specifically includes liabilities in addition to assets. However, there is no definition of what constitutes a liability, and little consideration of any characteristics or attributes that are specific to liabilities as opposed to assets.
HYPERLINK "http://www.ivsc.org/sites/default/files/Discussion%20Paper%20for%20Liabilities.pdf" http://www.ivsc.org/sites/default/files/Discussion%20Paper%20for%20Liabilities.pdf
Valuation: refocusing the rules
Problems with the valuation of financial instruments lay at the heart of the credit crisis but regulators have done little to tackle this area. Sir David Tweedie explains how the International Valuation Standards Council (IVSC) aims to improve practices and professionalism in valuation.
HYPERLINK "http://www.ivsc.org/sites/default/files/FSFocus_Feb%20article.pdf" http://www.ivsc.org/sites/default/files/FSFocus_Feb%20article.pdf
Comment to IASB on proposed amendments to IAS 36
Recoverable Amount Disclosures For Non-Financial Assets, Proposed Amendments to IAS 36 (ED/2013/1) HYPERLINK "http://www.ivsc.org/sites/default/files/IVSC%20response%20to%20ED2013_1_IAS36.pdf" http://www.ivsc.org/sites/default/files/IVSC%20response%20to%20ED2013_1_IAS36.pdf
Response to European Banking Authority's proposals for prudential valuation adjustments
Draft Regulatory Technical Standards on prudent valuation under Article 100 of the draft Capital Requirements Regulation (EBA/DP/2012/03)
HYPERLINK "http://www.ivsc.org/sites/default/files/Response%20to%20EBA%20DP%20on%20PVA%20final.pdf" http://www.ivsc.org/sites/default/files/Response%20to%20EBA%20DP%20on%20PVA%20final.pdf
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WORLD ECONOMIC FORUM
Foreign Direct Investment as a Key Driver for Trade, Growth and Prosperity: The Case for a Multilateral Agreement on Investment
Foreign direct investment (FDI) is a powerful instrument for growth and development, and is key to enhancing prosperity worldwide and boosting the global economy. Building on its previous work on the subject, the Global Agenda Council on Global Trade and FDI has been examining ways to encourage more FDI in both developed and developing countries.
HYPERLINK "http://www.weforum.org/reports/foreign-direct-investment-key-driver-trade-growth-and-prosperity-case-multilateral-agreement" http://www.weforum.org/reports/foreign-direct-investment-key-driver-trade-growth-and-prosperity-case-multilateral-agreement
The Green Growth Action Alliance: Progress Report from the First Year of Catalysing Private Investment
At the World Economic Forum Annual Meeting 2013 in Davos-Klosters, three leading economic voices the presidents of the International Monetary Fund and the World Bank and the Secretary-General of the Organisation for Economic Co-operation and Development delivered the troubling message that it will not be possible to emerge from the current global economic crisis without addressing resource scarcity and climate change.
HYPERLINK "http://www.weforum.org/reports/green-growth-action-alliance-progress-report-first-year-catalysing-private-investment" http://www.weforum.org/reports/green-growth-action-alliance-progress-report-first-year-catalysing-private-investment
World Economic Forum on East Asia: Courageous Transformation for Inclusion and Integration
As the first international gathering to be held in Myanmar afterits bold economic and political reforms were introduced, the22nd World Economic Forum on East Asia provided a historicopportunity for participants to analyse and help shape the countrysongoing reforms and reconciliation process.
HYPERLINK "http://www.weforum.org/reports/world-economic-forum-east-asia-courageous-transformation-inclusion-and-integration" http://www.weforum.org/reports/world-economic-forum-east-asia-courageous-transformation-inclusion-and-integration
Natural Riches? Perspectives on Responsible Natural Resource Management in Conflict-affected Countries
To meet growing global demand, natural resources are under increasing pressure. New sources have entered global markets many of them in developing or emerging economies. Valuable resources such as oil, copper, tungsten, gold and timber can be found in many poor or fragile states, sometimes in very remote areas.
HYPERLINK "http://www.weforum.org/reports/natural-riches-perspectives-responsible-natural-resource-management-conflict-affected-countr" http://www.weforum.org/reports/natural-riches-perspectives-responsible-natural-resource-management-conflict-affected-countr
World Economic Forum on Latin America Delivering Growth, Strengthening Societies
The 2013 World Economic Forum on Latin America convened the presidents of Mexico, Panama and Peru, numerous prominent public and private sector leaders, and civil society and academic experts to debate how to deliver growth and strengthen the foundations of societies across the region. More than 650 participants took part, representing young leaders, social entrepreneurs, businesses, universities and governments from across Latin America and around the world. The meeting counted on the full support of President Ollanta Humala and the Government of Peru.
HYPERLINK "http://www.weforum.org/reports/world-economic-forum-latin-america-delivering-growth-strengthening-societies" http://www.weforum.org/reports/world-economic-forum-latin-america-delivering-growth-strengthening-societies
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DOCUMENTOS INTERNACIONALES
Accountancy Age - Reino Unido - Noticias
HYPERLINK "http://www.accountancyage.com/aa/news/2260486/kpmg-chooses-glasgow-for-150job-tax-compliance-centre" KPMG chooses Glasgow for 150-job tax compliance centre
HYPERLINK "http://www.accountancyage.com/aa/news/2237392/riley-takes-over-from-lagerberg-as-grant-thornton-tax-head"http://www.accountancyage.com/aa/news/2237392/riley-takes-over-from-lagerberg-as-grant-thornton-tax-head
HYPERLINK "http://www.accountancyage.com/aa/news/2235012/taxassist-office-sale-breaks-millionpound-barrier"http://www.accountancyage.com/aa/news/2235012/taxassist-office-sale-breaks-millionpound-barrier
HYPERLINK "http://www.accountancyage.com/aa/blog-post/2229049/taking-stock-licence-to-audit-your-tax-returns"http://www.accountancyage.com/aa/blog-post/2229049/taking-stock-licence-to-audit-your-tax-returns
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Accountants World - Estados Unidos de Amrica - Noticias
HYPERLINK "http://www.forbes.com/sites/janetnovack/2013/03/14/blame-congress-as-well-as-hr-block-for-college-tax-credit-mess/" Blame Congress, As Well As H&R Block And IRS, For College Tax Credit Mess
HYPERLINK "http://www.accountantsworld.com/newsletter/dailynews/ShowNews?NewsID=910417" The Top Tax Scams
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Accreditation Council for Accountancy and Taxation (ACAT) - Estados Unidos de Amrica - Noticias
HYPERLINK "http://www.acatcredentials.org/ACAT/ViewDocument/?DocumentKey=1f222ca4-5e62-4a4a-90db-1b469d29acd2" When to Ask for an Extension to File Your Tax Return
HYPERLINK "http://www.acatcredentials.org/ACAT/ViewDocument?DocumentKey=ff6e20ff-0df0-4606-80e1-ecc4c38115c6" Finding Tax Deductions to Lower Your Tax Bill
HYPERLINK "http://www.acatcredentials.org/ACAT/ViewDocument?DocumentKey=3b5f4da7-c09d-411e-a8c3-8569a2545830" Top Ten Reasons to Hire a Tax Preparer
HYPERLINK "http://www.acatcredentials.org/ACAT/ViewDocument?DocumentKey=0a092760-293a-4f87-a8ba-6b44064aef49" All Is Not Lost If Youve Lost Tax Records
HYPERLINK "http://www.acatcredentials.org/ACAT/ViewDocument?DocumentKey=d753a079-9eb0-4c07-a5f4-b67cc2fe9743"What to Do When You Owe the IRS Big Money
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AE Accounting Education - Reino Unido - Noticias
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152369"http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152369
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152327"http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152327
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152369" \o "A report released by the Certified General Accountants Association of Canada (CGA-Canada) entitled Tax Simplification: Benefi...click to read full article"TAX SIMPLIFICATION BRINGS MULTIPLE BENEFITS SAYS CGA-CANADA TAX SUMMIT REPORT
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152327" \o "A 1992 U.S. accounting standard focusing on accounting for income taxes will be the subject of the next post-implementation r...click to read full article"FAF TO CONDUCT POST-IMPLEMENTATION REVIEW OF FASB INCOME TAX STANDARD
HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152499" \o "The UK government is proposing new measures to ensure correct employment taxes are being paid by offshore employment intermed...click to read full article" COMBATING OFFSHORE EMPLOYMENT TAX AVOIDANCE - HM TREASURY AND HMRC LAUNCH NEW CONSULTATION
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American Institute of Certified Public Accountants (AICPA) - Estados Unidos de Amrica Noticias
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/I0xaPf6C2Os/0DDE8FE6-E059-4D24-B3A4-31CB9FEB1384.htm" A look at the estate tax provisions in the president's FY 2014 budget proposal
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/by6mKDCpqn4/20137754.htm" President proposes many tax changes in 2014 budget
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/RTXSByczzmo/61D7F2B7-CF73-45EF-BF72-74F6B2F965B5.htm" Survey shows how Americans plan to use tax refunds this year
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/wHx-_7eligM/403D7E41-95D8-4330-B569-D5570FE4C4F4.htm" Appeals court reverses $2.6 million penalty against tax shelter promoter
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/7u_po-mgh6I/Withholding-taxes.htm" Proposed regs. would govern employment tax liability of third-party agents
HYPERLINK "http://feedproxy.google.com/~r/AICPA_PressCenter/~3/7tnrwRxDMVE/AICPA-Submits-Civil-Tax-Penalty-Reform-Proposals-to-Congress.aspx" AICPA Submits Civil Tax Penalty Reform Proposals to Congress
HYPERLINK "http://feedproxy.google.com/~r/AICPA_PressCenter/~3/sXhC92yM68A/10-Tips-for-Last-Minute-Tax-Filers-AICPA.aspx" 10 Tips for Last-Minute Tax Filers from the American Institute of CPAs
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/rlhFV_qVKk4/135847AC-EA6B-497F-8333-DD166B383B03.htm" Taxpayers filing delayed forms get late-payment penalty relief
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/Yws5kmklS-o/40E53F7D-075A-4F74-BFBC-57C87CA04220.htm" Tax reform prospects good, say veterans of 1986 reform
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/zFimvi2Tt3k/03F58B8A-5D62-4C5A-85F7-C28867A9AA43.htm" Tax Court stops taxpayers from avoiding 40% penalty by conceding on alternative grounds
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/62g_lfM0hS0/DAB00E68-E69C-4F55-A673-3AEFE135561A.htm" Employers have additional time to claim work opportunity tax credit
HYPERLINK "http://feedproxy.google.com/~r/AICPA_Advocacy/~3/vOjY3v2iSD0/StateTaxTribunals.aspx" State Tax Tribunals
HYPERLINK "http://feedproxy.google.com/~r/AICPA_Advocacy/~3/-mQJaKRA1HU/SalesandUseTaxReporting.aspx" Sales and Use Tax Reporting
HYPERLINK "http://feedproxy.google.com/~r/AICPA_PressCenter/~3/otZu8Wm-eQg/Tax-Reform-in-2014-Looking-Good.aspx" Outlook Good for Passage of Tax Reform in 2014, Veterans of Tax Reform Act of 1986 Predict
HYPERLINK "http://feedproxy.google.com/~r/AICPA_PressCenter/~3/arBAxcZqh6g/Tax-Tips-for-Small-Business-Owners-fromAICPA.aspx" 10 Tax Tips for Small Business Owners from the American Institute of CPAs
HYPERLINK "http://feedproxy.google.com/~r/AICPA_PressCenter/~3/0Uvv0cpyvlw/AICPA-Sends-Congress-Legislative-Proposals-Corrections-to-Tax-Laws.aspx" AICPA Sends Congress Legislative Proposals to Simplify or Make Technical Corrections to Tax Laws
HYPERLINK "http://www.journalofaccountancy.com/News/20137187.htm?WBCMODE=PresentationUnpublished&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+JournalOfAccountancy+%28Journal+of+Accountancy%29"http://www.journalofaccountancy.com/News/20137187.htm?WBCMODE=PresentationUnpublished&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+JournalOfAccountancy+%28Journal+of+Accountancy%29
HYPERLINK "http://www.journalofaccountancy.com/News/20137161.htm?WBCMODE=PresentationUnpublished&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+JournalOfAccountancy+%28Journal+of+Accountancy%29"http://www.journalofaccountancy.com/News/20137161.htm?WBCMODE=PresentationUnpublished&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+JournalOfAccountancy+%28Journal+of+Accountancy%29
HYPERLINK "http://www.journalofaccountancy.com/News/20137461.htm?WBCMODE=PresentationUnpublished&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+JournalOfAccountancy+%28Journal+of+Accountancy%29" http://www.journalofaccountancy.com/News/20137461.htm?WBCMODE=PresentationUnpublished&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+JournalOfAccountancy+%28Journal+of+Accountancy%29
HYPERLINK "http://www.aicpa.org/Press/PressReleases/2013/Pages/AICPA-Applauds-Proposed-IRS-Regulations-to-Combat-Tax-Related-Identity-Theft.aspx?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+AICPA_PressCenter+%28AICPA+Press+Center+Feed%29"http://www.aicpa.org/Press/PressReleases/2013/Pages/AICPA-Applauds-Proposed-IRS-Regulations-to-Combat-Tax-Related-Identity-Theft.aspx?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+AICPA_PressCenter+%28AICPA+Press+Center+Feed%29
HYPERLINK "http://www.aicpa.org/Press/PressReleases/2013/Pages/Tips-for-Filing-2012-Federal-Tax-Return-from-AICPA.aspx?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+AICPA_PressCenter+%28AICPA+Press+Center+Feed%29"http://www.aicpa.org/Press/PressReleases/2013/Pages/Tips-for-Filing-2012-Federal-Tax-Return-from-AICPA.aspx?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+AICPA_PressCenter+%28AICPA+Press+Center+Feed%29
HYPERLINK "http://www.aicpa.org/Press/PressReleases/2013/Pages/AICPAs-Top-Tax-Expert-Available-to-Comment-on-Tax-Priorities-State-of-the-Union-Address.aspx?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+AICPA_PressCenter+%28AICPA+Press+Center+Feed%29"http://www.aicpa.org/Press/PressReleases/2013/Pages/AICPAs-Top-Tax-Expert-Available-to-Comment-on-Tax-Priorities-State-of-the-Union-Address.aspx?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+AICPA_PressCenter+%28AICPA+Press+Center+Feed%29
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/I0xaPf6C2Os/0DDE8FE6-E059-4D24-B3A4-31CB9FEB1384.htm"A look at the estate tax provisions in the president's FY 2014 budget proposal
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/by6mKDCpqn4/20137754.htm"President proposes many tax changes in 2014 budget
HYPERLINK "http://feedproxy.google.com/~r/AICPA_PressCenter/~3/sXhC92yM68A/10-Tips-for-Last-Minute-Tax-Filers-AICPA.aspx"10 Tips for Last-Minute Tax Filers from the American Institute of CPAs
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/Yws5kmklS-o/40E53F7D-075A-4F74-BFBC-57C87CA04220.htm"Tax reform prospects good, say veterans of 1986 reform
HYPERLINK "http://feedproxy.google.com/~r/AICPA_Advocacy/~3/-mQJaKRA1HU/SalesandUseTaxReporting.aspx"Sales and Use Tax Reporting
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/ZcZytonf1jk/20137461.htm"IRS appeals decision striking down tax return preparer registration program
HYPERLINK "http://feedproxy.google.com/~r/AICPA_PressCenter/~3/xYqh4L9Xu5M/AICPA-Applauds-Proposed-IRS-Regulations-to-Combat-Tax-Related-Identity-Theft.aspx"AICPA Applauds Proposed IRS Regulations as a Necessary Step to Combat Tax Related Identity Theft
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/NbgMuH-UXBo/0A63F1F8-1474-4762-9B3A-35A0E28DA1F5.htm" Indoor tanning tax final regulations issued
HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/-ulsnbXifrc/D729CDA7-803F-411B-8910-8153A85E1AF8.htm" Taxpayer can contest trust fund penalty where son tossed Letter 1153 into basement
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Asociacin Espaola de Contabilidad y Administracin de Empresas (AECA) - Espaa Noticias
HYPERLINK "http://www.aeca.es/pub/documentos/rs8_nt10_pc28.htm"Informacin Integrada- El Cuadro Integrado de Indicadores (CII-FESG) y su Taxonoma XBRL
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Association of Accounting Technicians - Reino Unido Noticias
HYPERLINK "http://www.aat.org.uk/news/UK-needs-the-taxman""The UK needs the taxman now more than ever" new HMRC executive argues
HYPERLINK "http://www.aat.org.uk/about-aat/press-releases/Complexity-of-tax-system-hampering-SMEs" Complexity of tax system and lack of financial incentive hampering entrepreneurs and SMEs around the country
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Association of Chartered Certified Accountants (ACCA) - Reino Unido Noticias
HYPERLINK "http://www.accaglobal.com/en/press/budget-2013.html" Budget needs to put the brakes on fiscal drag
HYPERLINK "http://www.accaglobal.com/en/press/eu-plan.html"http://www.accaglobal.com/en/press/eu-plan.html
HYPERLINK "http://www.accaglobal.com/en/press/transaction-tax.html"The new Financial Transaction Tax (FTT) proposals still do not lift all the existing concerns over an EU-only tax, says ACCA
HYPERLINK "http://www.accaglobal.com/en/press/transaction-tax.html"The new Financial Transaction Tax (FTT) proposals still do not lift all the existing concerns over an EU-only tax, says ACCA
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Asociacin Internacional de Actuarios - Internacional Noticias
HYPERLINK "http://www.actuaries.org/CTTEES_ACCSTD/Documents/Response_to_IASB_Request_Feb2013_Final_rev.pdf" Informal response to IASB on investment taxes and IAS 19 March 2013
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Australian Accounting Standards Board (AASB) - Australia Noticias
HYPERLINK "http://www.aasb.gov.au/News/The-AASB-has-updated-Staff-paper-on-Accounting-for-Carbon-Tax-from-the-Emitters--Perspective" The AASB has updated Staff paper on Accounting for Carbon Tax from the Emitters Perspective
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Banco Interamericano de Desarrollo (BID) - Internacional - Noticias
HYPERLINK "http://www.iadb.org/en/publications/publication-detail,7101.html?id=67998&dcLanguage=es&dcType=Technical%20Notes&doctype=&docTypeID=AllPublic&searchLang=&keyword=&selectList=All&topicDetail=0&tagDetail=0&jelcodeDetail=0&publicationCover=1" Esfuerzo fiscal municipal en Guatemala
HYPERLINK "http://www.iadb.org/en/publications/publication-detail,7101.html?id=67250&dcLanguage=pt&dcType=Discussion%20Papers%20&%20Presentations&doctype=&docTypeID=AllPublic&searchLang=&keyword=&selectList=All&topicDetail=0&tagDetail=0&jelcodeDetail=0&publicationCover=1"Avaliao da estrutura e do desempenho do sistema tributrio Brasileiro- Livro branco da tributao Brasileira
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Canadian Institute of Chartered Accountants (CICA) - Canad - Noticias
HYPERLINK "http://www.cica.ca/about-cica/media-centre/media-releases-and-backgrounders/2013/item73090.aspx" Technical tax amendments provide clarity- CICA HYPERLINK "http://www.cica.ca/about-cica/media-centre/media-releases-and-backgrounders/2013/item74615.aspx" Many using tax refunds to better financial position- CPA Canada survey
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CPA Australia - Australia - Noticias
HYPERLINK "http://www.cpaaustralia.com.au/cps/rde/xchg/cpa-site/hs.xsl/40560.html" Calling for Hong Kong "roots and branch" tax review
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Certified General Accountants Association of Canada - Canad Noticias
HYPERLINK "http://www.cga-canada.org/en-ca/MediaCentre/MediaReleases/CurrentMediaReleases/Pages/ca_mdr_2013-03-21.aspx" Budget receives thumbs up for training, but action needed on tax reform, says CGA-Canada
HYPERLINK "http://www.cga-canada.org/en-ca/MediaCentre/MediaReleases/CurrentMediaReleases/Pages/ca_mdr_2013-03-20.aspx" One in five Canadians exposed to tax season scams
HYPERLINK "http://www.cga-canada.org/en-ca/MediaCentre/MediaReleases/CurrentMediaReleases/Pages/ca_mdr_2013-03-07.aspx" CGA-Canada urges Parliament to move technical tax bill forward
HYPERLINK "http://www.cga-canada.org/en-ca/MediaCentre/MediaReleases/CurrentMediaReleases/Pages/ca_mdr_2013-03-20.aspx"One in five Canadians exposed to tax season scams
HYPERLINK "http://www.cga-canada.org/en-ca/MediaCentre/MediaReleases/CurrentMediaReleases/Pages/ca_mdr_2013-02-13.aspx"Tax simplification brings multiple benefits, says CGA-Canadas Tax Summit report
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Chartered Accountants Ireland - Irlanda Noticia
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/April/Tax-burdens-on-Employment-Income-in-OECD-Countries-Continue-to-Rise/" Tax burdens on Employment Income in OECD Countries Continue to Rise
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/IASB-Chairman-addresses-UK-Parliamentary-Commission-on-Banking-Standards-Panel-on-tax-audit-and-accounting/"http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/IASB-Chairman-addresses-UK-Parliamentary-Commission-on-Banking-Standards-Panel-on-tax-audit-and-accounting/
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/Commissioner-emeta-Sets-Out-Priorities-for-EU-Tax-Policy/"http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/Commissioner-emeta-Sets-Out-Priorities-for-EU-Tax-Policy/
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/December1/taxpoint-December-Issue/"http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/December1/taxpoint-December-Issue/
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/December1/Tax-Agents-and-Dishonest-Conduct/"http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/December1/Tax-Agents-and-Dishonest-Conduct/
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/December1/EU-Package-on-tax-Fraud-and-Tax-Evasion-Preached-to-the-Choir-as-far-as-Ireland-is-Concerned1/"http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/December1/EU-Package-on-tax-Fraud-and-Tax-Evasion-Preached-to-the-Choir-as-far-as-Ireland-is-Concerned1/
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/December1/Foreign-Account-Tax-Compliance-Act-FATCA/"http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/December1/Foreign-Account-Tax-Compliance-Act-FATCA/
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/April/Tax-burdens-on-Employment-Income-in-OECD-Countries-Continue-to-Rise/"Tax burdens on Employment Income in OECD Countries Continue to Rise
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/March/Commission-launches-consultations-on-Taxpayers-Code-and-Tax-Identification-Numbers/"Commission launches consultations on Taxpayer's Code and Tax Identification Numbers
HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/June/Towards-responsible-taxation---FEE-Tax-Day/" Towards responsible taxation- - FEE Tax Day
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Colegio de Contadores Pblicos de Mxico, A.C. - Mxico - Noticias
HYPERLINK "http://www.ccpm.org.mx/avisos/INFORME_IMPUESTOS_40-43_.pdf" Cumple con el Fisco, tus inversiones y los impuestos
HYPERLINK "http://www.chilecont.cl/wp-content/uploads/2013/03/Contadores-Marzo-06.pdf"Boletn informativo marzo de 2013
HYPERLINK "http://www.chilecont.cl/wp-content/uploads/2011/12/Contadores-Febrero-04.pdf"Boletn informativo febrero de 2013
HYPERLINK "http://www.chilecont.cl/wp-content/uploads/2011/12/Contadores-Enero-08.pdf"Boletn informativo enero de 2013
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Colegio de Contadores Pblicos de Lima (CCPL) - Per Noticias
HYPERLINK "http://www.ccpl.org.pe/noticiacont.php?ID=711"Conferencias del Comit de Normas Legales y Tributarias
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Comisin Econmica para Amrica Latina y el Caribe (CEPAL) - Internacional Noticias
HYPERLINK "http://www.eclac.cl/cgi-bin/getProd.asp?xml=/prensa/noticias/comunicados/3/49293/P49293.xml&xsl=/prensa/tpl/p6f.xsl&base=/prensa/tpl/top-bottom.xsl" Destacan importancia de pacto fiscal y crecimiento econmico para aumentar ingresos tributarios y mejorar equidad
HYPERLINK "http://www.eclac.cl/cgi-bin/getProd.asp?xml=/publicaciones/xml/6/49276/P49276.xml&xsl=/publicaciones/ficha.xsl&base=/publicaciones/top_publicaciones.xsl"Panorama fiscal de Amrica Latina y el Caribe. Reformas tributarias y renovacin del pacto fiscal
HYPERLINK "http://www.eclac.cl/cgi-bin/getProd.asp?xml=/prensa/noticias/comunicados/5/49225/P49225.xml&xsl=/prensa/tpl/p6f.xsl&base=/prensa/tpl/top-bottom.xsl"Autoridades y expertos evaluarn reformas tributarias para aumentar ingresos fiscales y mejorar la equidad
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Conselho Federal de Contabilidade (CFC) - Brasil - Noticias
HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=7425" Novo conceito fiscal do BC exclui contabilidade criativa
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Chartered Institute of Public Finance and Accountancy (CIPFA) - Reino Unido Noticias
HYPERLINK "http://www.cipfa.org/About-CIPFA/Press-Office/latest-press-releases/Local-authorities-split-on-taking-council-tax-freeze-grant"Local authorities split on taking council tax freeze grant
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Deloitte Touche Tohmatsu (DTT) - Internacional Noticias
HYPERLINK "http://www.deloitte.com/view/en_GB/uk/news/news-releases/c4ade257452fd310VgnVCM1000003256f70aRCRD.htm" Deloitte comments on plans to develop and pilot multilateral tax information exchange
HYPERLINK "http://www.deloitte.com/view/en_GB/uk/news/news-releases/7060d4134593d310VgnVCM2000003356f70aRCRD.htm" Budget 2013- Bill Dodwell, Head of Tax Policy at Deloitte comments on the Budget
HYPERLINK "http://www.deloitte.com/view/en_GB/uk/news/news-releases/f9f639eec693d310VgnVCM2000003356f70aRCRD.htm" Budget 2013- Deloitte comments on creative sector tax relief
HYPERLINK "http://www.deloitte.com/view/en_GB/uk/news/news-releases/cf5439eec693d310VgnVCM2000003356f70aRCRD.htm" Budget 2013- Abolition of stamp duty reserve tax makes London more attractive for small caps
HYPERLINK "https://www.deloitte.com/view/en_GB/uk/news/news-releases/d192daeb319dc310VgnVCM3000003456f70aRCRD.htm"New rules use government buying power against tax avoidance
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Ernst & Young - Internacional Noticias
HYPERLINK "http://www.ey.com/US/en/Newsroom/News-releases/Tax-day-is-quickly-approaching--Are-you-ready" Tax day is quickly approaching! Are you ready-
HYPERLINK "http://www.ey.com/UK/en/Newsroom/News-releases/12-12-11---Draft-Finance-Bill-2013---HMRC-tightens-the-net-on-tax-avoidance"http://www.ey.com/UK/en/Newsroom/News-releases/12-12-11---Draft-Finance-Bill-2013---HMRC-tightens-the-net-on-tax-avoidance
HYPERLINK "http://www.ey.com/CA/en/Newsroom/News-releases/2012-Year-end-tax-tips"http://www.ey.com/CA/en/Newsroom/News-releases/2012-Year-end-tax-tips
HYPERLINK "http://www.ey.com/UK/en/Newsroom/News-releases/12-12-11---Draft-Finance-Bill-2013---Businesses-will-breathe-sigh-of-relief-at-changes-to-Annual-Residential-Property-Tax"http://www.ey.com/UK/en/Newsroom/News-releases/12-12-11---Draft-Finance-Bill-2013---Businesses-will-breathe-sigh-of-relief-at-changes-to-Annual-Residential-Property-Tax
HYPERLINK "http://www.ey.com/UK/en/Newsroom/News-releases/12-12-11---Draft-Finance-Bill-2013---Delay-in-legislation-on-new-CG-tax-will-cause-many-problems"http://www.ey.com/UK/en/Newsroom/News-releases/12-12-11---Draft-Finance-Bill-2013---Delay-in-legislation-on-new-CG-tax-will-cause-many-problems
HYPERLINK "http://www.ey.com/GL/en/Newsroom/News-releases/News_Indirect-tax-systems-becoming-more-efficient"Indirect tax systems becoming more efficient, but tax authorities increasing focus on compliance and enforcement
HYPERLINK "http://www.ey.com/US/en/Newsroom/News-releases/Tax-day-is-quickly-approaching--Are-you-ready"Tax day is quickly approaching! Are you ready-
I HYPERLINK "http://www.ey.com/GL/en/Newsroom/News-releases/News_Increase-in-global-trade-in-rapid-growth-markets-boosts-economy-but-creates-tax-complexity" ncrease in global trade in rapid growth markets boosts economy but creates tax complexity
HYPERLINK "http://www.ey.com/CA/en/Newsroom/News-releases/2013-Canadian-tax-governance-survey" 56% of non-tax business leaders arent up to speed on tax risk management
HYPERLINK "http://www.ey.com/GL/en/Newsroom/News-releases/News_Increase-in-global-trade-in-rapid-growth-markets-boosts-economy-but-creates-tax-complexity" Increase in global trade in rapid growth markets boosts economy but creates tax complexity
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Fdration des Experts Comptables Europens (FEE) - Internacional - Noticias
HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1324&Itemid=106&lang=en"FEE Tax Day 2013
HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1335&Itemid=106&lang=en" FEE comments on EC Consultation on an EU Tax Identification Number
HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1334&Itemid=106&lang=en" FEE comments on EC Consultation on a European Taxpayers Code
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Financial Accounting Standards Board (FASB) - Estados Unidos de Amrica Noticias
HYPERLINK "http://www.fasb.org/cs/ContentServer?c=Page&pagename=FASB/Page/SectionPage&cid=1176157086783&rss=1"FASB Issues Proposed Accounting Standards UpdateIncome Taxes (Topic 740)- Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)
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Financial Executives International (FEI) - Internacional Noticias
HYPERLINK "http://www.financialexecutives.org/KenticoCMS/News---Publications/archive/2013/May/FEI-Focuses-on-Tax-Reform.aspx" FEI Focuses on Tax Reform
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Grant Thornton Internacional - Internacional - Noticias y publicaciones
HYPERLINK "http://www.grantthornton.ca/press_room/press_releases/2013/03/107_1303221317-328" Government moves away from new rules on corporate group taxation in federal budget
HYPERLINK "http://www.grantthornton.com/portal/site/gtcom/menuitem.550794734a67d883a5f2ba40633841ca/?vgnextoid=89515fae2656d310VgnVCM1000003a8314acRCRD&vgnextchannel=f51ecbbdad9c4010VgnVCM100000368314acRCRD" Grant Thornton Offers Tax Season Planning Tips for Businesses and Individuals
HYPERLINK "http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd8710033841ca/?vgnextoid=01f71851fd5d2310VgnVCM1000003a8314acRCRD"http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd8710033841ca/?vgnextoid=01f71851fd5d2310VgnVCM1000003a8314acRCRD
HYPERLINK "http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd8710033841ca/?vgnextoid=61df391a9ef08310VgnVCM1000003a8314acRCRD"http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd8710033841ca/?vgnextoid=61df391a9ef08310VgnVCM1000003a8314acRCRD
HYPERLINK "http://www.gti.org/Press-room/67-of-businesses-would-not-locate-to-another-country-for-any-level-of-reduction-in-the-corporate-tax-rate.asp"67% of businesses would not locate to another country for any level of reduction in the corporate tax rate
HYPERLINK "http://www.grantthornton.com/staticfiles/GTCom/Tax/YETG%20files/YETG_2012_final.pdf"2012 Year-end tax guide
HYPERLINK "http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd8710033841ca/?vgnextoid=01f71851fd5d2310VgnVCM1000003a8314acRCRD"Understanding the international tax challenges of software as a service and cloud computing
HYPERLINK "http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd8710033841ca/?vgnextoid=61df391a9ef08310VgnVCM1000003a8314acRCRD"TIP on Tax- How cloud computing providers can weather the on-going tax storm
HYPERLINK "http://www.gti.org/Press-room/2013/Tax_guidance.asp" Majority of businesses want more tax guidance - even if it means paying more
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Instituto Mexicano de Contadores Pblicos, A.C. (IMCP) - Mxico - Noticias
HYPERLINK "http://imcp.org.mx/servicios/sintesis-ejecutiva/reforma-fiscal-eficaz-solo-si-combate-informalidad-imcp" Reforma fiscal, eficaz slo si combate informalidad: IMCP
HYPERLINK "http://imcp.org.mx/servicios/sintesis-ejecutiva/reforma-fiscal-entrevista-al-presidente-del-imcp-20-de-marzo-radio-red-88-1fm"Reforma Fiscal, Entrevista al Presidente del IMCP 20 de marzo, Radio Red
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Institute of Certified Public Accountants in Ireland (CPA) - Irlanda - Noticias
HYPERLINK "http://www.cpaireland.ie/displaycontent.aspx?groupid=421&headerid=2273" CPA Calls for Changes in Tax Law to Encourage Innovation in the SME Sector
HYPERLINK "http://www.cpaaustralia.com.au/cps/rde/xbcr/cpa-site/tax-advice-reform-jeopardises-protections.pdf" Delay in tax advice reform jeopardises much-needed consumer protections
HYPERLINK "http://www.cpaaustralia.com.au/cps/rde/xchg/cpa-site/hs.xsl/40868.html" Key tax education and training alliance renewed
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Institute of Chartered Accountants in Australia - Australia - Noticias
HYPERLINK "http://www.charteredaccountants.com.au/News-Media/Media-centre/2013/Working-together-towards-an-effective-efficient-tax-system.aspx" Working together towards an effective, efficient tax system
HYPERLINK "http://www.charteredaccountants.com.au/News-Media/Media-centre/2013/The-Institute-urges-further-long-term-tax-reform.aspx" The Institute urges further long-term tax reform
HYPERLINK "http://www.charteredaccountants.com.au/News-Media/Media-centre/2013/Putting-tax-safeguards-back-on-the-table-is-the-right-move-for-consumers.aspx" Putting tax safeguards back on the table is the right move for consumers
HYPERLINK "http://www.charteredaccountants.com.au/News-Media/Media-centre/2013/Delay-in-tax-advice-reform-jeopardises-much-needed-consumer-protections.aspx" Delay in tax advice reform jeopardises much-needed consumer protections
HYPERLINK "http://www.charteredaccountants.com.au/News-Media/Media-centre/2013/Tax-advice-reforms-should-push-ahead.aspx" Tax advice reforms should push ahead- CPA Australia and ICAA
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Institute of Chartered Accountants in England and Wales (ICAEW) - Reino Unido Noticias
HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2013-press-releases/childcare-tax-relief-changes" Childcare tax relief changes
HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2012-press-releases/tax-threat-for-small-businesses"http://www.icaew.com/en/about-icaew/newsroom/press-releases/2012-press-releases/tax-threat-for-small-businesses
HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2012-press-releases/tax-free-cheer-at-christmas"http://www.icaew.com/en/about-icaew/newsroom/press-releases/2012-press-releases/tax-free-cheer-at-christmas
HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2013-press-releases/40-years-of-vat-is-no-april-fool"ears of VAT is no April fool
HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2013-press-releases/tax-laws-need-to-catch-up-with-real-business-says-icaew" Tax laws need to catch up with real business, says ICAEW
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Institute des Experts comptables et des Conseils fiscaux - Belgica Noticias
HYPERLINK "http://www.iec-iab.be/fr/membres/publication/actualite/Institut/Pages/20130307-CFE-Forum-2013-21-March.aspx"CFE Forum 2013 (21 March) Tax Planning- what is (un)acceptable -
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Institute of Chartered Accountants of Scotland - Reino Unido - Noticias
HYPERLINK "http://icas.org.uk/News/ElspethOrchartonBudget2013/" Budget 2013- Tax Avoidance, simplification and being business-friendly
HYPERLINK "http://icas.org.uk/News/Latest_News/Agriculture,_employment_taxes_and_HR/"Agriculture, employment taxes and HR
HYPERLINK "http://icas.org.uk/News/PACavoidance19Feb2013/"Legislative approach to tax regime will avoid possibility of trial by media ICAS
HYPERLINK "http://icas.org.uk/Minister_Fires_Warning_Over_Scottish_Corporation_Tax_Bid/" Minister Fires Warning Over Scottish Corporation Tax Bid
HYPERLINK "http://icas.org.uk/News/ICASpinciplesontaxavoidance/" ICAS principles on the issue of tax avoidance
HYPERLINK "http://icas.org.uk/News/PAC_has_its_own_responsibilities_for_tax_legislation_ICAS_says.aspx" PAC has its own responsibilities for tax legislation, ICAS says
HYPERLINK "http://icas.org.uk/News/HMRC_consults_on_partnerships/" HMRC consults on partnerships- a review of two aspects of the tax rules
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Institut des Experts comptables et des Conseils fiscaux - Belgica Noticias
HYPERLINK "http://www.iec-iab.be/fr/membres/publication/actualite/Institut/Pages/20130307-CFE-Forum-2013-21-March.aspx" CFE Forum 2013 (21 March) Tax Planning- what is (un)acceptable -
HYPERLINK "http://www.iec-iab.be/fr/membres/publication/annonces/Pages/20130313-Faites-appel-au-service-de-conciliation-fiscale.aspx" Faites appel au service de conciliation fiscale !
HYPERLINK "http://www.iec-iab.be/fr/membres/publication/actualite/Institut/Pages/20130415-Nouveau-taux-general-du-precompte-mobilier.aspx"Nouveau taux gnral du prcompte mobilier applicable aux bonis de liquidation partir du 1er octobre 2014 - quelques prcisions
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Institute of Public Accountants (IPA) - Australia Noticias
HYPERLINK "http://www.publicaccountants.org.au/library/media-releases/media-release-tax-offset-for-small-business-a-must?categoryid=1698" MEDIA RELEASE- Tax offset a must for small business
HYPERLINK "http://www.publicaccountants.org.au/library/media-releases/media-release-ipa-advocates-for-legal-privilege-to-tax-advice?categoryid=1698"MEDIA RELEASE- IPA advocates for legal privilege to tax advice
HYPERLINK "http://www.publicaccountants.org.au/library/media-releases/media-release-public-at-risk-while-financial-planners-tax-advice-reforms-delayed?categoryid=1698" MEDIA RELEASE- Public at risk while financial planners tax advice reforms delayed
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IAS PLUS - Internacional - Noticias
HYPERLINK "http://www.iasplus.com/en/publications/us/accounting-roundup/2013/ar-special-edition-tax-2013"http://www.iasplus.com/en/publications/us/accounting-roundup/2013/ar-special-edition-tax-2013
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International Association of Book-keepers - Internacional Noticias
HYPERLINK "http://www.iab.org.uk/news/full/tax-cheats-named-and-shamed"Tax cheats named and shamed
HYPERLINK "http://www.iab.org.uk/news/full/renew-early,-tax-credit-claimants-told" Renew early, Tax Credit
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International Bureau of Fiscal Documentation (IBFD) - Internacional - Noticias
HYPERLINK "http://www.ibfd.org/IBFD-Tax-Portal/News/Help-small-loans-employers-good-move-say-tax-campaigners-UK" Help on small loans from employers a good move say tax campaigners (UK)
HYPERLINK "http://www.ibfd.org/IBFD-Tax-Portal/News/Campaigners-welcome-HMRC-promise-face-face-visits-taxpayers-who-need-help" Campaigners welcome HMRC promise of face-to-face visits for taxpayers who need help
HYPERLINK "http://www.ibfd.org/IBFD-Tax-Portal/News/Tax-experts-warn-capital-allowance-confusion-small-firms-CIOT"http://www.ibfd.org/IBFD-Tax-Portal/News/Tax-experts-warn-capital-allowance-confusion-small-firms-CIOT
HYPERLINK "http://www.ibfd.org/IBFD-Tax-Portal/News/Corporate-tax-system-needs-adapting-21st-century"Corporate tax system needs adapting for 21st century
HYPERLINK "http://www.ibfd.org/IBFD-Tax-Portal/News/IBFD-Supports-Young-Tax-Lawyers"IBFD Supports Young Tax Lawyers
HYPERLINK "http://www.ibfd.org/IBFD-Tax-Portal/News/Corporate-tax-system-needs-adapting-21st-century"Corporate tax system needs adapting for 21st century
HYPERLINK "http://www.ibfd.org/IBFD-Tax-Portal/News/IBFD-Supports-Young-Tax-Lawyers"IBFD Supports Young Tax Lawyers
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International Monetary Fund (IMF) - Internacional - Documentos, noticias y discursos
HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=40482.0" Fiscal Sustainability- A 21st Century Guide for the Perplexed
HYPERLINK "http://www.imf.org/external/pubs/ft/fm/2013/01/fmindex.htm" Fiscal Monitor- Fiscal Adjustment in an Uncertain World, April 2013
HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=40431.0" The Day After Tomorrow- Designing an Optimal Fiscal Strategy for Libya
HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=40150.0"http://www.imf.org/external/pubs/cat/longres.aspx?sk=40150.0
HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=40129.0"http://www.imf.org/external/pubs/cat/longres.aspx?sk=40129.0
HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=40122.0"http://www.imf.org/external/pubs/cat/longres.aspx?sk=40122.0
HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=40361.0"Targeting, Cascading, and Indirect Tax Design
HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=40341.0"Taxation, Bank Leverage, and Financial Crises
HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=40594.0" Taxing Immovable Property Revenue Potential and Implementation Challenges
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International Trade Centre (ITC) Internacional Noticias
HYPERLINK "http://www.intracen.org/news/Three-quarters-of-Kenyan-trade-affected-by-NTMs/?langtype=2057"Three quarters of Kenyan trade affected by NTMs
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Koninklijk Nederlands Instituut van Registeraccountants - Pases Bajos Noticias
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/Ernst+Young+US+koopt+vervolging+om+tax+shelter.aspx"Ernst & Young US koopt vervolging om tax shelter af met $ 123 miljoen
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/Platform+Taxateurs+en+Accountants+presenteert+aanb.aspx" Platform Taxateurs en Accountants presenteert aanbevelingen voor taxateurs
HYPERLINK "http://www.accountant.nl/Accountant/Nieuws/EY-topman+Taxplanning+is+normaal+zakendoen.aspx" E&Y-topman- 'Taxplanning is normaal zakendoen
HYPERLINK "http://www.ey.com/GL/en/Newsroom/News-releases/Changes-in-tax-regimes-are-reshaping-investments-in-oil-and-gas" Changes in tax regimes are reshaping investments in oil and gas
HYPERLINK "http://www.ey.com/UK/en/Newsroom/News-releases/17-06-13---G8-summit-provides-opportunity-to-reduce-tax-complexity" G8 summit provides opportunity to reduce tax complexity, increase information sharing, and promote a consistent approach to transparency, says Ernst & Young
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KPMG Internacional - Internacional - Noticias
HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Press-releases/Pages/countries-most-active-tax-green-policy-tool.aspx" KPMG identifies countries most active in using tax as green policy tool
HYPERLINK "http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/Statement-from-Jane-McCormick-head-of-tax-at-KPMG-in-the-UK-on-the-House-of-Commons-Committee-of-Public-Accounts-Report.aspx" Statement from Jane McCormick, head of tax at KPMG in the UK, on the House of Commons Committee of Public Accounts Report- Tax avoidance- the role of large accountancy firms
HYPERLINK "http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/Jersey-agrees-to-the-UK-tax-package.aspx" Jersey agrees to the UK tax package
HYPERLINK "http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/budget-2013-revised-gov-procurement-tax-rules.aspx" Budget 2013- Revised gov procurement tax rules
HYPERLINK "http://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/KPMG%E2%80%99S-Tax-Governance-Institute-Webcast-To-Focus-On-Tax-Reform-For-Partnerships-And-S-Corporations.aspx" KPMGS Tax Governance Institute Webcast To Focus On Tax Reform For Partnerships And S Corporations
HYPERLINK "http://www.kpmg.com/Ca/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Top-personal-income-tax-rates-increase-around-the-world.aspx"http://www.kpmg.com/Ca/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Top-personal-income-tax-rates-increase-around-the-world.aspx
HYPERLINK "http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autumn-statement-2012-pensions-tax-relief-changes-risk-dissuading-savers.aspx"http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autumn-statement-2012-pensions-tax-relief-changes-risk-dissuading-savers.aspx
HYPERLINK "http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autumn-statement-2012-disappointment-no-tax-incentive-for-investment-in-buildings.aspx"http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autumn-statement-2012-disappointment-no-tax-incentive-for-investment-in-buildings.aspx
HYPERLINK "http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autumn-statement-2012-tax-avoidance-public-contracts.aspx"http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autumn-statement-2012-tax-avoidance-public-contracts.aspx
HYPERLINK "http://www.kpmg.com/Ca/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Federal-Budget-2013.aspx"http://www.kpmg.com/Ca/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Federal-Budget-2013.aspx
HYPERLINK "http://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Tax-Reform-Should-Be-Separated-From-Reforms-To%E2%80%98-Entitlements%E2%80%99-And-Deficit-Reduction,-According-To-KPMG-Survey.aspx"http://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Tax-Reform-Should-Be-Separated-From-Reforms-To%E2%80%98-Entitlements%E2%80%99-And-Deficit-Reduction,-According-To-KPMG-Survey.aspx
HYPERLINK "http://www.kpmg.com/Ca/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Top-personal-income-tax-rates-increase-around-the-world.aspx"http://www.kpmg.com/Ca/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Top-personal-income-tax-rates-increase-around-the-world.aspx
HYPERLINK "http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autumn-statement-2012-pensions-tax-relief-changes-risk-dissuading-savers.aspx"http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autumn-statement-2012-pensions-tax-relief-changes-risk-dissuading-savers.aspx
HYPERLINK "http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/budget-2013-revised-gov-procurement-tax-rules.aspx"Budget 2013- Revised gov procurement tax rules
HYPERLINK "http://www.kpmg.com/Ca/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Federal-Budget-2013.aspx"Federal budget 2013 to target tax loopholes, KPMG predicts
HYPERLINK "http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/Budget-2013-Chancellor-walks-a-difficult-tightrope-says-KPMG-head-of-tax-policy.aspx"Budget 2013- Chancellor walks a difficult tightrope says KPMG head of tax policy
HYPERLINK "http://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Tax-Reform-Should-Be-Separated-From-Reforms-To-Entitlements-And-Deficit-Reduction,-According-To-KPMG-Survey.aspx"Tax Reform Should Be Separated From Reforms To Entitlements And Deficit Reduction, According To KPMG Survey
HYPERLINK "http://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/KPMG-Strengthens-Alternative-Investment-Funds-Practice-With-New-Tax-Managing-Directors-In-New-York-And-Los-Angeles.aspx"KPMG Strengthens Alternative Investment Funds Practice With New Tax Managing Directors In New York And Los Angeles
HYPERLINK "http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/Work-Programme-parliamentary-committee-report-payment-by-results-is-saving-tax-payer-money-says-KPMG.aspx" Work Programme parliamentary committee report - payment by results is saving taxpayer money, says KPMG
HYPERLINK "http://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/KPMG-Survey-Corporate-Tax-Leaders-Say-US-Business-Tax-Reform-And-Transfer-Pricing-Environment-Are-Top-Global-Tax-Concerns.aspx" KPMG Survey- Corporate Tax Leaders Say U.S. Business Tax Reform And Transfer Pricing Environment Are Top Global Tax Concerns
HYPERLINK "http://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Manal-Corwin-Re-joins-KPMG-As-Head-Of-International-Corporate-Services.aspx" Manal Corwin Re-joins KPMG As Head Of International Corporate Services And Principal-In-Charge, Washington National Tax- International Tax Policy
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Organization for Economic Co-operation and Development (OECD) - Internacional Noticias
HYPERLINK "http://www.oecd.org/newsroom/tax-burdens-on-labour-income-in-oecd-countries-continue-to-rise.htm" Tax burdens on labour income in OECD countries continue to rise
HYPERLINK "http://www.oecd.org/newsroom/costa-rica-refuerza-la-transparencia-fiscal.htm" Costa Rica refuerza la transparencia fiscal
HYPERLINK "http://www.oecd.org/newsroom/global-forum-on-tax-transparency-welcomes-azerbaijan-and-kingdom-of-lesotho-as-new-members.htm"http://www.oecd.org/newsroom/global-forum-on-tax-transparency-welcomes-azerbaijan-and-kingdom-of-lesotho-as-new-members.htm
HYPERLINK "http://www.oecd.org/newsroom/tax-burdens-on-labour-income-in-oecd-countries-continue-to-rise.htm"Tax burdens on labour income in OECD countries continue to rise
HYPERLINK "http://www.oecd.org/newsroom/global-forum-on-tax-transparency-welcomes-azerbaijan-and-kingdom-of-lesotho-as-new-members.htm"The Global Forum on Tax Transparency welcomes Azerbaijan and the Kingdom of Lesotho as new members
HYPERLINK "http://www.oecd.org/newsroom/austria-luxembourg-and-singapore-among-countries-signing-on-to-end-tax-secrecy.htm" Austria, Luxembourg and Singapore among countries signing-on to end tax secrecy
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PricewaterhouseCoopers - Internacional Noticias
HYPERLINK "http://www.pwc.fr/lactualite-fiscale-bresilienne-retours-dexperience-et-temoignages.html" L'actualit fiscale brsilienne, retours d'exprience et tmoignages Avril 2013
HYPERLINK "http://www.ukmediacentre.pwc.com/News-Releases/PwC-response-to-Public-Accounts-Committee-Report-on-tax-and-the-Big-Four-13ca.aspx" PwC response to Public Accounts Committee Report on tax and the Big Four
HYPERLINK "http://www.ukmediacentre.pwc.com/News-Releases/PwC-s-head-of-tax-Kevin-Nicholson-comments-on-the-Budget-13ab.aspx" PwC's head of tax, Kevin Nicholson, comments on the Budget
HYPERLINK "http://feedproxy.google.com/~r/pwc/us/executivepress/~3/GFMDUM4PTsk/volume-17-focus.jhtml" Entertainment, Media and Communications Tax Newsletter- Volume 17
HYPERLINK "http://www.pwc.com/us/en/cfodirect/issues/tax/accelerate-certain-amt-credits.jhtml?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=Taxpayers+may+continue+to+accelerate+certain+AMT+credits" Taxpayers may continue to accelerate certain AMT credits
HYPERLINK "http://www.pwc.com/us/en/cfodirect/industries/health-industries/medical-device-excise-tax-pls-alert-2012-3.jhtml?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=Medical+device+excise+tax+(updated+March+28,+2013)" Medical device excise tax (updated March 28, 2013)
HYPERLINK "http://www.pwccn.com/webmedia/doc/634896912246809996_chinatax_news_nov2012_28.pdf"http://www.pwccn.com/webmedia/doc/634896912246809996_chinatax_news_nov2012_28.pdf
HYPERLINK "http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-211212.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=Tax+Flash+News+December+2012"http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-211212.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=Tax+Flash+News+December+2012
HYPERLINK "http://www.pwc.lu/en/private-wealth-services/docs/pwc-private-wealth-services-newsletter-dec-2012.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=private+wealth+services+dec+2012"http://www.pwc.lu/en/private-wealth-services/docs/pwc-private-wealth-services-newsletter-dec-2012.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=private+wealth+services+dec+2012
HYPERLINK "http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-191212.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=Global+FS+Tax+Newsflash+December+2012"http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-191212.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=Global+FS+Tax+Newsflash+December+2012
HYPERLINK "http://www.pwc.lu/en/real-estate/docs/pwc-re-luxembourg-december-2012.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=NewsAlert+RE+Luxembourg+December+2012"http://www.pwc.lu/en/real-estate/docs/pwc-re-luxembourg-december-2012.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=NewsAlert+RE+Luxembourg+December+2012
HYPERLINK "http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-transparency-compliance-and-exchange-of-information.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=Tax+transparency"http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-transparency-compliance-and-exchange-of-information.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=Tax+transparency
HYPERLINK "http://www.ukmediacentre.pwc.com/News-Releases/Finance-Bill-PwC-comments-on-income-and-capital-gains-tax-charges-for-people-with-interests-in-overseas-assets-1339.aspx"http://www.ukmediacentre.pwc.com/News-Releases/Finance-Bill-PwC-comments-on-income-and-capital-gains-tax-charges-for-people-with-interests-in-overseas-assets-1339.aspx
HYPERLINK "http://www.ukmediacentre.pwc.com/News-Releases/Finance-Bill-PwC-comments-on-Corporation-Tax-exit-charges-1335.aspx"http://www.ukmediacentre.pwc.com/News-Releases/Finance-Bill-PwC-comments-on-Corporation-Tax-exit-charges-1335.aspx
HYPERLINK "http://www.ukmediacentre.pwc.com/News-Releases/Autumn-Statement-PwC-on-corporate-tax-measures-1328.aspx"http://www.ukmediacentre.pwc.com/News-Releases/Autumn-Statement-PwC-on-corporate-tax-measures-1328.aspx
HYPERLINK "http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/legislation-extends-research-credit-resolves-m-issue.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+National+Tax+Services+Insight%3A+Fiscal+cliff+legislation+extends+research+credit%2C+resolves+M%26A-related+credit+issue&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28PwC+US+research+and+insights%29"http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/legislation-extends-research-credit-resolves-m-issue.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+National+Tax+Services+Insight%3A+Fiscal+cliff+legislation+extends+research+credit%2C+resolves+M%26A-related+credit+issue&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28PwC+US+research+and+insights%29
HYPERLINK "http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/guidance-accounting-assets-379-gaas.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+National+Tax+Services+Insight%3A+Guidance+on+accounting+for+assets%3A+What+companies+need+to+know+about+single%2C+multiple%2C+and+general+asset+accounts&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28PwC+US+research+and+insights%29"http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/guidance-accounting-assets-379-gaas.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+National+Tax+Services+Insight%3A+Guidance+on+accounting+for+assets%3A+What+companies+need+to+know+about+single%2C+multiple%2C+and+general+asset+accounts&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28PwC+US+research+and+insights%29
HYPERLINK "http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/new-tax-law-extends-business-tax-incentives.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+National+Tax+Services+Insight%3A+New+tax+law+extends+business+tax+incentives&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28PwC+US+research+and+insights%29"http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/new-tax-law-extends-business-tax-incentives.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+National+Tax+Services+Insight%3A+New+tax+law+extends+business+tax+incentives&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28PwC+US+research+and+insights%29
HYPERLINK "http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/fiscal-cliff-agreement-approved-by-congress.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+National+Tax+Services+Insight%3A+Congress+passes+fiscal+cliff+agreement+to+extend+tax+rates+for+incomes+below+%24450%2C000%3B+deal+includes+business+%22tax+extenders%22&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28PwC+US+research+and+insights%29"http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/fiscal-cliff-agreement-approved-by-congress.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+National+Tax+Services+Insight%3A+Congress+passes+fiscal+cliff+agreement+to+extend+tax+rates+for+incomes+below+%24450%2C000%3B+deal+includes+business+%22tax+extenders%22&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28PwC+US+research+and+insights%29
HYPERLINK "http://www.pwc.com/us/en/cfodirect/issues/tax/new-tax-law-extends-business-tax-incentives.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=New+tax+law+extends+business+tax+incentives"http://www.pwc.com/us/en/cfodirect/issues/tax/new-tax-law-extends-business-tax-incentives.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=New+tax+law+extends+business+tax+incentives
HYPERLINK "http://www.pwc.com/us/en/cfodirect/events/webcasts/2013-tax-rate-increases-how-will-you-address-the-impact-on-compensation-programs-webcast-january-16-2013.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=2013+tax+rate+increases+-+how+will+you+address+the+impact+on+your+compensation+programs?+%96+January+16,+2013"http://www.pwc.com/us/en/cfodirect/events/webcasts/2013-tax-rate-increases-how-will-you-address-the-impact-on-compensation-programs-webcast-january-16-2013.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=2013+tax+rate+increases+-+how+will+you+address+the+impact+on+your+compensation+programs?+%96+January+16,+2013
HYPERLINK "http://www.pwc.com/us/en/cfodirect/publications/tax-accounting-insights/when-tax-law-enacted-or-substantively-enacted.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=Around+the+world:+When+is+a+tax+law+enacted+or+substantively+enacted"http://www.pwc.com/us/en/cfodirect/publications/tax-accounting-insights/when-tax-law-enacted-or-substantively-enacted.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=Around+the+world:+When+is+a+tax+law+enacted+or+substantively+enacted?
HYPERLINK "http://www.pwc.com/us/en/cfodirect/issues/tax/2012-year-end-income-tax-accounting-hot-topics.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=Accounting+for+Income+Taxes:+2012+Year-end+Hot+Topics"http://www.pwc.com/us/en/cfodirect/issues/tax/2012-year-end-income-tax-accounting-hot-topics.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=Accounting+for+Income+Taxes:+2012+Year-end+Hot+Topics
HYPERLINK "http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-130313.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=global+fs+tax+newsflash"http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-130313.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=global+fs+tax+newsflash
HYPERLINK "http://www.pwc.lu/en/global-tax-compliance/index.jhtml?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=gtc"http://www.pwc.lu/en/global-tax-compliance/index.jhtml?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=gtc
HYPERLINK "http://www.pwc.com/us/en/cfodirect/events/webcasts/pwc-quarterly-tax-accounting-webcast-q1-2013-april-4-2013.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=PwC%27s+quarterly+tax+accounting+webcast+-+Q1+2013+%96+April+4,+2013"http://www.pwc.com/us/en/cfodirect/events/webcasts/pwc-quarterly-tax-accounting-webcast-q1-2013-april-4-2013.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=PwC%27s+quarterly+tax+accounting+webcast+-+Q1+2013+%96+April+4,+2013
HYPERLINK "http://www.pwc.com/us/en/cfodirect/publications/tax-accounting-insights/netting-unrecognized-tax-benefits.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=FASB+issues+exposure+draft+proposing+netting+of+unrecognized+tax+benefits+when+a+net+operating+loss+carryforward+or+tax+credit+carryforward+exists"http://www.pwc.com/us/en/cfodirect/publications/tax-accounting-insights/netting-unrecognized-tax-benefits.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=FASB+issues+exposure+draft+proposing+netting+of+unrecognized+tax+benefits+when+a+net+operating+loss+carryforward+or+tax+credit+carryforward+exists
HYPERLINK "http://www.ukmediacentre.pwc.com/News-Releases/PwC-s-head-of-tax-Kevin-Nicholson-comments-on-the-Budget-13ab.aspx"PwC's head of tax, Kevin Nicholson, comments on the Budget
HYPERLINK "http://www.pwc.com/us/en/cfodirect/industries/health-industries/medical-device-excise-tax-pls-alert-2012-3.jhtml?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=Medical+device+excise+tax+(updated+March+28,+2013)"Medical device excise tax (updated March 28, 2013)
HYPERLINK "http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-130313.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=global+fs+tax+newsflash"Global FS Tax Newsflash- Impact of EU Financial Transaction Tax on the asset management industry
HYPERLINK "http://www.pwc.lu/en/global-tax-compliance/index.jhtml?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=gtc"Global Tax Compliance
HYPERLINK "http://www.pwc.com/us/en/cfodirect/events/webcasts/pwc-quarterly-tax-accounting-webcast-q1-2013-april-4-2013.jhtml?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=PwC's+quarterly+tax+accounting+webcast+-+Q1+2013++April+4,+2013"PwC's quarterly tax accounting webcast - Q1 2013 April 4, 2013
HYPERLINK "http://www.pwc.com/us/en/cfodirect/publications/tax-accounting-insights/netting-unrecognized-tax-benefits.jhtml?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=FASB+issues+exposure+draft+proposing+netting+of+unrecognized+tax+benefits+when+a+net+operating+loss+carryforward+or+tax+credit+carryforward+exists"FASB issues exposure draft proposing netting of unrecognized tax benefits when a net operating loss carryforward or tax credit carryforward exists
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South African Institute of Chartered Accountants (SAICA) - Sudfrica Noticias
HYPERLINK "https://www.saica.co.za/DesktopModules/EngagePublish/itemlink.aspx?itemId=3935&language=en-ZA"Value-Added Tax levied on membership fees of employees paid by employers should be amended
HYPERLINK "http://feedproxy.google.com/~r/TaxtalkNewsFeeds/~3/ILiKwLHVaFw/hot-topics.htm" PwC TaxTalk - War on debt podcast
HYPERLINK "http://pwc.to/16r0J39" China tax - Chinese SAT publicised first official reply on offshore indirect equity transfer
HYPERLINK "http://pwc.to/10JkueC" Technology - China tax incentives for advanced technology service industries extended to 2018
HYPERLINK "http://pwc.to/11AN1Ib" Asia Pacific Tax Note
HYPERLINK "http://www.pwc.lu/en/private-wealth-services/docs/pwc-private-wealth-services-newsletter-june-2013.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=private+wealth+services" Private Wealth Services - European Tax Newsletter (June 2013)
HYPERLINK "http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-220513-2.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=Flash+News+Luxembourg+Extension+of+the+double+tax+treaty+network" Flash News- Luxembourg Extension of the double tax treaty network
HYPERLINK "http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-220513.pdf?WT.rss_f=PwC+Luxembourg+-+Latest+News&WT.rss_ev=a&WT.rss_a=Flash+News+Luxembourg+tax+authorities+relax+rules+governing+the+special+tax+regime+or+inbound+employees" Flash News- Luxembourg tax authorities relax rules governing the special tax regime or inbound employees
HYPERLINK "http://www.pwc.com/us/en/cfodirect/industries/industrial-products/tax-rate-benchmarking-study.jhtml?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=Assessing+tax:+2013+tax+rate+benchmarking+study+for+industrial+products+and+automotive+sectors" Assessing tax- 2013 tax rate benchmarking study for industrial products and automotive sectors
HYPERLINK "http://www.pwc.com/us/en/cfodirect/issues/human-resources/top10-mobility-issues-may-2013.jhtml?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=Top+10+mobility+issues+for+Tax+Directors+to+think+about" Top 10 mobility issues for Tax Directors to think about
HYPERLINK "http://www.pwc.com/us/en/cfodirect/issues/tax/deemed-asset-sale-elections.jhtml?WT.rss_f=PwC's+CFOdirect&WT.rss_ev=a&WT.rss_a=Final+regulations+on+deemed+asset+sale+elections+offer+taxpayers+more+flexibility" Final regulations on deemed asset sale elections offer taxpayers more flexibility
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The CPA Journal - Estados Unidos de Amrica Artculos
HYPERLINK "http://viewer.zmags.com/publication/78ed02a7" \l "/78ed02a7/74" Website of the Month- MSN Money Tax Center
HYPERLINK "http://viewer.zmags.com/publication/847aaf6e" \l "/847aaf6e/8"http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/8
HYPERLINK "http://viewer.zmags.com/publication/847aaf6e" \l "/847aaf6e/13"http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/13
HYPERLINK "http://viewer.zmags.com/publication/847aaf6e" \l "/847aaf6e/15"http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/15
HYPERLINK "http://viewer.zmags.com/publication/847aaf6e" \l "/847aaf6e/36"http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/36
HYPERLINK "http://viewer.zmags.com/publication/847aaf6e" \l "/847aaf6e/44"http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/44
HYPERLINK "http://viewer.zmags.com/publication/847aaf6e" \l "/847aaf6e/61"http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/61
HYPERLINK "http://viewer.zmags.com/publication/847aaf6e" \l "/847aaf6e/58"http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/58
HYPERLINK "http://viewer.zmags.com/publication/847aaf6e" \l "/847aaf6e/64"http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/64
HYPERLINK "http://viewer.zmags.com/publication/847aaf6e" \l "/847aaf6e/72"http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/72
HYPERLINK "http://viewer.zmags.com/publication/847aaf6e" \l "/847aaf6e/75"http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/75
HYPERLINK "http://viewer.zmags.com/publication/739cf269" \l "/739cf269/38"http://viewer.zmags.com/publication/739cf269#/739cf269/38
HYPERLINK "http://viewer.zmags.com/publication/739cf269" \l "/739cf269/44"http://viewer.zmags.com/publication/739cf269#/739cf269/44
HYPERLINK "http://viewer.zmags.com/publication/739cf269" \l "/739cf269/59"http://viewer.zmags.com/publication/739cf269#/739cf269/59
HYPERLINK "http://www.cpaireland.ie/displaycontent.aspx?groupid=421&headerid=2273"CPA Calls for Changes in Tax Law to Encourage Innovation in the SME Sector
HYPERLINK "http://viewer.zmags.com/publication/78ed02a7" \l "/78ed02a7/74"Website of the Month- MSN Money Tax Center
HYPERLINK "http://viewer.zmags.com/publication/739cf269" \l "/739cf269/38"Strategies for Reducing the AlternativeMinimum Tax Liability- Considering the AMTs Design and the Effect of State Taxes
HYPERLINK "http://viewer.zmags.com/publication/739cf269" \l "/739cf269/44"Implications of the 2013 Fiscal Cliff Deal- ATRA Raises Taxes on Investment Income
HYPERLINK "http://viewer.zmags.com/publication/739cf269" \l "/739cf269/59"Criminal Liability of CPAs in Federal Securities Fraud and Tax Fraud Cases- Knowledge, Willful Blindness, and Unawareness
HYPERLINK "http://viewer.zmags.com/publication/739cf269" \l "/739cf269/74"Website of the Month- Thomson Reuters Tax & Accounting
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World Bank - Internacional - Noticias y publicaciones
HYPERLINK "http://econ.worldbank.org/external/default/main?pagePK=64165259&theSitePK=469372&piPK=64165421&menuPK=64166322&entityID=000158349_20130304161701"Social spending, taxes and income redistribution in Uruguay
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United Nations (UN) - Internacional Noticias
HYPERLINK "http://www.un.org/spanish/News/story.asp?NewsID=25785"CEPAL convoca a debate sobre reformas tributarias en la regin
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DOCUMENTOS NACIONALES
Actualicese.com Actualidad - Colombia noticias
HYPERLINK "http://actualicese.com/actualidad/2013/04/03/a-que-se-expone-el-revisor-fiscal-que-no-firme-con-salvedades-las-declaraciones-tributarias/" A qu se expone el revisor fiscal que no firme con salvedades las declaraciones tributarias-
HYPERLINK "http://actualicese.com/opinion/informacion-contable-base-de-informacion-fiscal-gabriel-vasquez-tristancho/" Informacin contable base de informacin fiscal- Gabriel Vsquez Tristancho
HYPERLINK "http://actualicese.com/actualidad/2013/01/09/ganaderos-quedaron-obligados-a-llevar-contabilidad-a-estar-en-el-regimen-comun-del-iva-y-a-expedir-factura-de-venta/"Ganaderos obligados a llevar contabilidad, estar en el rgimen comn del IVA y expedir factura de venta
HYPERLINK "http://actualicese.com/normatividad/2012/12/21/resolucion-010269-de-21-12-2012/"http://actualicese.com/normatividad/2012/12/21/resolucion-010269-de-21-12-2012/
HYPERLINK "http://actualicese.com/actualidad/2013/03/21/la-norma-formato-1732-antes-del-formulario-110/"Enlace a [La Norma] Formato 1732 antes del Formulario 110
HYPERLINK "http://actualicese.com/actualidad/2013/03/15/la-cita-la-dian-y-su-conexion-con-las-niif/"Enlace a [La Cita] La DIAN y su conexin con las NIIF
HYPERLINK "http://actualicese.com/actualidad/2013/03/08/formato-1732-la-herramienta-de-analisis-para-la-dian-sobre-impactos-de-las-niif-ifrs/"Enlace a Formato 1732, herramienta de anlisis para la DIAN sobre impactos de las NIIF (IFRS)
HYPERLINK "http://actualicese.com/opinion/informacion-contable-base-de-informacion-fiscal-gabriel-vasquez-tristancho/"Informacin contable base de informacin fiscal- Gabriel Vsquez Tristancho
HYPERLINK "http://actualicese.com/actualidad/2013/02/26/oro-reforma-tributaria-la-contabilidad-fiscal-se-tendra-que-seguir-llevando-durante-los-primeros-4-anos-de-vigencia-de-las-niif/"Enlace a Reforma Tributaria- La contabilidad fiscal se tendr que seguir llevando durante los primeros 4 aos de vigencia de las NIIF
HYPERLINK "http://actualicese.com/actualidad/2013/02/26/dia-del-contador-entrevista-hernan-rodriguez/"Enlace a Hay pocos contadores financieros y muchos tributaristas de coctel
HYPERLINK "http://actualicese.com/actualidad/2013/02/20/al-momento-de-implementar-niif-informacion-tributaria-sera-ilegible/"Enlace a Al momento de implementar NIIF, informacin tributaria ser ilegible
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Autoridades Pblicas - Colombia Legislacin
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2013/Documents/ABRIL/24/DECRETO%20803%20DEL%2024%20DE%20ABRIL%20DE%202013.pdf"DECRETO 803 DEL 24 DE ABRIL DE 2013 Por el cual se reglamenta parcialmente la Ley 1607 de 2012. Relativo al impuesto sobre las ventas y la creacin del impuesto nacional al consumo, precisin para su correcta aplicacin.
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2013/Documents/ABRIL/12/DECRETO%20702%20DEL%2012%20DE%20ABRIL%20DE%202013.pdf"DECRETO 702 DEL 12 DE ABRIL DE 2013 Por el cual se reglamentan parcialmente los artculos 375, 376, 381 pargrafo 2,382,580-1 Y 800 del Estatuto Tributario.
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2013/Documents/ABRIL/12/DECRETO%20699%20DEL%2012%20DE%20ABRIL%20DE%202013.pdf"DECRETO 699 DEL 12 DE ABRIL DE 2013 Por el cual se reglamentan los artculos 147, 148 Y 149 de la Ley 1607 de 2012.
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2013/Documents/ABRIL/05/DECRETO%20652%20DEL%2005%20DE%20ABRIL%20DE%202013.pdf"DECRETO 652 DEL 05 DE ABRIL DE 2013 Por el cual se establecen los porcentajes de componente inflacionario no constitutivo de renta, ganancia ocasional, costo o gasto y el rendimiento mnimo anual de prstamos entre las sociedades y socios.
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2013/Documents/ABRIL/01/DECRETO%20601%20DEL%2001%20DE%20ABRIL%20DE%202013.pdf"DECRETO 601 DEL 01 DE ABRIL DE 2013 Por el cual se deroga el Decreto 1299 de 2006, con sus modificaciones, adiciones y se dictan otras disposiciones
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2013/Documents/MARZO/21/DECRETO%20568%20DEL%2021%20DE%20MARZO%20DE%202013.pdf"DECRETO 568 DEL 21 DE MARZO DE 2013 Por el cual se reglamenta parcialmente la Ley 1607 de 2012
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2013/Documents/FEBRERO/12/DECRETO%20186%20DEL%2012%20DE%20FEBRERO%20DE%202013.pdf"DECRETO 186 DEL 12 DE FEBRERO DE 2013 Por el cual se reglamenta el procedimiento para la aplicacin del artculo 10 del "Convenio entre el Reino de Espaa y la Repblica de Colombia para evitar la doble imposicin y prevenir la evasin fiscal en materia de impuestos sobre la renta y sobre el patrimonio", y su Protocolo, firmado en Bogot D. C., el 31 de marzo de 2005, y se reglamenta el procedimiento para la aplicacin del artculo 10 del "Convenio entre la Repblica de Chile y la Repblica de Colombia para evitar la doble imposicin y para prevenir la evasin fiscal en relacin al impuesto a la renta y al patrimonio" y su Protocolo, firmado en Bogot D. C., el 19 de abril de 2007.
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Congreso de la Repblica - Colombia - Legislacin, proyectos de ley, noticias
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16992-a-sancion-presidencial-exoneracion-tributaria-para-la-chatarrizacion-de-vehiculos" A sancin presidencial exoneracin tributaria para la chatarrizacin de vehculos
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=05&p_numero=285&p_consec=35845" Proyecto de Ley 285 de 2013 Cmarapor la cual se expiden normas para la armonizacin del cobro del impuesto predial y el catastro, entre otras disposiciones.
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=22&p_numero=229&p_consec=35847" Informe de Ponencia Para Primer debate al Proyecto de Ley 229 de 2012 Cmara, 38 de 2012 Senadopor medio de la cual se aprueba el Acuerdo entre el Gobierno de la Repblica de Colombia y la Repblica de la India para evitar la doble imposicin y para prevenir la evasin fiscal en relacin con el Impuesto sobre la Renta y su protocolo, suscritos en Nueva Delhi, el 13 de mayo de 2011.
HYPERLINK "http://www.camara.gov.co/portal2011/noticias/2612-aciertos-y-desaciertos-de-la-reforma-tributaria"ACIERTOS Y DESACIERTOS DE LA REFORMA TRIBUTARIA
HYPERLINK "http://www.camara.gov.co/portal2011/noticias/2601-reparcheo-tributario-en-lugar-de-reforma-estructural"REPARCHEO TRIBUTARIO EN LUGAR DE REFORMA ESTRUCTURAL
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16250-tres-iniciativas-esenciales-para-consolidar-el-sector-economico-del-pais-ya-son-leyes-de-la-republica"Tres iniciativas esenciales para el sector econmico del pas, ya son leyes de la Repblica
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16248-por-ley-reglamentaran-normas-para-seguridad-en-las-playas-del-pais"Por Ley, reglamentarn normas para seguridad en las playas del pas
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16247-sancionada-nueva-ley-marco-aduanero-que-para-mejorara-competitividad-del-pais"Sancionada nueva Ley Marco Aduanero que mejorar competitividad del pas
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16246-por-lo-menos-12-millones-de-predios-se-podran-legalizar-con-la-ley-pais-de-propietarios""Por lo menos 12 millones de predios se podrn legalizar con la ley pas de propietarios"
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16245-declarar-patrimonio-cultural-el-festival-de-cine-de-cartagena-fortalecera-la-produccion-filmica""Declarar patrimonio cultural el Festival de cine de Cartagena, fortalecer la produccin flmica"
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16244-san-andres-vitrina-mundial-de-la-confeccion-colombiana"San Andrs- Vitrina mundial de la confeccin colombiana
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16239-tambien-habra-veedurias-para-los-recursos-del-sistema-general-de-salud"Tambin habr veeduras para los recursos del Sistema General de Salud
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16230-consejo-nacional-de-paz-seria-modificado-para-dar-participacion-a-mas-sectores-sociales"Consejo Nacional de Paz sera modificado para dar participacin a ms sectores sociales
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16119-mas-de-9700-predios-donde-funcionan-instituciones-educativas-serian-legalizados"Ms de 9.700 predios donde funcionan instituciones educativas seran legalizados
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=01&p_numero=1611&p_fecha=02/01/2013&p_consec=1319011"Ley 1611 por medio de la cual se aprueba el "Acuerdo de reconocimiento mutuo de ttulos y grados acadmicos de educacin superior universitaria entre el Gobierno de la Repblica de Colombia y el Gobierno del Reino de Espaa", suscrito en Mar del Plata, Argentina, el 4 de diciembre de 2010
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=01&p_numero=1609&p_fecha=02/01/2013&p_consec=1319009"Ley 1609 por la cual se dictan normas generales a las cuales debe sujetarse el Gobierno para modificar los aranceles, tarifas y dems disposiciones concernientes al Rgimen de Aduanas
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Leyes/Documents/LEY%201607%20DEL%2026%20DE%20DICIEMBRE%20DE%202012.pdf"LEY 1607 DEL 26 DE DICIEMBRE DE 2012 POR LA CUAL SE EXPIDEN NORMAS EN MATERIA TRIBUTARIA Y SE DICTAN OTRAS DISPOSICIONES
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Leyes/Documents/LEY%201606%20DEL%2021%20DE%20DICIEMBRE%20DE%202012.pdf"LEY 1606 DEL 21 DE DICIEMBRE DE 2012 POR LA CUAL SE DECRETA EL PRESUPUESTO DEL SISTEMA GENERAL DE REGALAS PARA EL BIENIO DEL 1 DE ENERO DE 2013 AL 31 DE DICIEMBRE DE 2014.
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Leyes/Documents/LEY%201593%20DEL%2010%20DE%20DICIEMBRE%20DE%202012.pdf"LEY 1593 DEL 10 DE DICIEMBRE DE 2012 POR EL CUAL SE DECRETA EL PRESUPUESTO DE RENTA Y RECURSOS DE CAPITAL Y LEY DE APROPIACIONES PARA LA VIGENCIA FISCAL DEL 1 DE ENERO AL 31 DE DICIEMBRE DE 2013
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=618&p_numero=103&p_consec=35125"Texto Aprobado en Comisin del Proyecto de ley 103 de 2012 Senado TEXTO DEFINITIVO (Aprobado en la Comisin Sptima Constitucional Permanente del honorable Senado de la Repblica, en sesin ordinaria de fecha diciembre 5 de 2012, segn Acta nmero 21, Legislatura 2012-2013) AL PROYECTO DE LEY NMERO 103 DE 2012 SENADO por la cual se incentiva la generacin de empleo, modificando el artculo 11 de la Ley 1429 de 2010.
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=1698&p_numero=65&p_consec=35111"Texto Aprobado en Sesin Plenaria al Proyecto de Ley 65 de 2012 Senado TEXTO definitivo APROBADO AL PROYECTO DE LEY NMERO 65 DE 2012 SENADO, ACUMULADO CON EL PROYECTO DE LEY NMERO 31 DE 2012 SENADO Aprobado en sesin plenaria el da 4 de diciembre de 2012 por medio de la cual se regula el derecho fundamental de peticin y se sustituye un ttulo del Cdigo de Procedimiento Administrativo y de lo Contencioso Administrativo.
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=27&p_numero=81&p_consec=35097"Informe de Ponencia Segundo Debate Proyecto de Ley 81 de 2012 Senado por la cual se dictan normas para suprimir y prohibir la contratacin laboral, mediante Cooperativas de Trabajo Asociado y dems formas de tercerizacin laboral.
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=2119&p_numero=174&p_consec=35116"Concepto Jurdico del Ministerio de Salud y Proteccin Social al P.L. 174 de 2012 Cmara, 143 de 2011 Senado CONCEPTO JURDICO DEL MINISTERIO DE SALUD Y PROTECCIN SOCIAL AL PROYECTO DE LEY NMERO 174 DE 2012 CMARA, 143 DE 2011 SENADO por la cual se establecen reglas especiales para disolver sociedades, se crea un trmite breve de liquidacin y se establecen otras disposiciones.
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=27&p_numero=143&p_consec=35058"Informe de Ponencia Segundo Debate Proyecto de Ley 143 de 2012 Cmara, 200 de 2012 Senado por la cual se promueve el acceso al crdito y se dictan normas sobre garantas mobiliarias.
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=27&p_numero=184&p_consec=35061"Informe de Ponencia Segundo Debate Proyecto de Ley 184 de 2012 Cmara por medio de la cual se modifica el contrato de aprendizaje y se dictan otras disposiciones.
HYPERLINK "http://www.camara.gov.co/portal2011/noticias/2787-presentaran-proyecto-de-ley-para-evitar-cobros-abusivos-del-impuesto-predial"PRESENTARN PROYECTO DE LEY PARA EVITAR COBROS ABUSIVOS DEL IMPUESTO PREDIAL
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=27&p_numero=262&p_consec=35820"Informe de Ponencia Segundo Debate Proyecto de Ley 262 de 2012 Senado, 006 de 2011 Cmara por medio de la cual se establece una exoneracin tributaria sobre el impuesto de vehculos automotores y se dictan otras disposiciones.
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=22&p_numero=215&p_consec=35740"Informe de Ponencia Para Primer debate al Proyecto de Ley 215 de 2012 Cmara, 34 de 2012 Senado por medio de la cual se aprueba el Convenio entre la Repblica de Corea y la Repblica de Colombia para evitar la doble imposicin y para prevenir la evasin fiscal con relacin al impuesto sobre la renta y su Protocolo suscritos en Bogot, D.C., el 27 de julio de 2010.
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=05&p_numero=275&p_consec=35786"Proyecto de Ley 275 de 2013 Cmara por medio de la cual se modifica la Ley 25 de 1921, y se dictan otras disposiciones.
HYPERLINK "http://www.senado.gov.co/sala-de-prensa/noticias/item/16992-a-sancion-presidencial-exoneracion-tributaria-para-la-chatarrizacion-de-vehiculos"A sancin presidencial exoneracin tributaria para la chatarrizacin de vehculos
HYPERLINK "http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=05&p_numero=285&p_consec=35845"Proyecto de Ley 285 de 2013 Cmara por la cual se expiden normas para la armonizacin del cobro del impuesto predial y el catastro, entre otras disposiciones.
(
Comunidad Contable - Colombia - Noticias
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-150113-02%2810__aspectos_claves_de_la_reforma_tributaria_para_contadores_publicos%29/noti-150113-02%2810__aspectos_claves_de_la_reforma_tributaria_para_contadores_publicos%29.asp?Miga=1&IDobjetose=12998&CodSeccion=106"10 aspectos claves de la reforma tributaria para contadores pblicos
HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-250213-01_(integracion_de_las_niif_con_la_normatividad_tributaria)/noti-250213-01_(integracion_de_las_niif_con_la_normatividad_tributaria).asp?Miga=1&IDobjetose=13133&CodSeccion=106"Integracin de las NIIF con la normatividad tributaria
(
Direccin de Impuestos y Aduanas Nacionales (DIAN) - Colombia Noticias
HYPERLINK "http://www.dian.gov.co/DIAN/13Normatividad.nsf/pages/Proeyecto_decreto_reglamenta_devolucion_iva_a_turistas_extranjeros" Proyecto de decreto Por el cual se reglamenta la devolucin del Impuesto sobre las ventas a los turistas extranjeros no residentes en Colombia por la compra de bienes en el territorio nacional
HYPERLINK "http://www.dian.gov.co/descargas/Novedades/2013/Avisos/Impuesto_al_consumo.pdf" Impuesto al consumo
HYPERLINK "http://www.dian.gov.co/dian/15servicios.nsf/FormFormularios?openForm" Formularios 300 y 310
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0568_2013_GASOLINA.pdf" Decreto 0568 2013- Impuesto a la gasolina y acpm
HYPERLINK "http://www.dian.gov.co/descargas/EscritosComunicados/2013/48_Hoy_comienza_a_regir_tabla_de_retencion_minima.pdf" 48 Hoy comienza a regir tabla de retencin mnima
HYPERLINK "http://www.dian.gov.co/descargas/micrositio/relevanciatributaria/documentos/Comunicado_Prevalidador_V1.2.pdf" Lo que debe saber de Relevancia Tributaria
HYPERLINK "http://www.dian.gov.co/descargas/Novedades/2013/Avisos/aviso_renta_11-04-13.pdf" Informacin importante para declarantes del impuesto de renta
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=03&p_numero=010269&p_fecha=21/12/2012&p_consec=1318989"Resolucin 010269 por la cual se establecen nuevos Grandes Contribuyentes y se excluyen algunas sociedades y/o entidades de esta calificacin
Por la cual se dictan normas generales a las cuales debe sujetarse el gobierno para modificar los aranceles, tarifas y dems disposiciones concernientes al rgimen de aduanas
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Leyes/Ley_1609_02012013.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Leyes/Ley_1609_02012013.pdf
DECRETO Por el cual se reglamenta parcialmente el Estatuto Tributario
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0099_25_Enero_2013.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0099_25_Enero_2013.pdf
DECRETO
Por el cual se modifica el Decreto 2766 de 2012
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0112_30012013.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0112_30012013.pdf
RESOLUCIN
Por la cual se reglamentan algunas disposiciones del Decreto 2261 de 2012 y se modifica la Resolucin 7408 de 2010
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_000001_Enero_04_2013.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_000001_Enero_04_2013.pdf
RESOLUCIN
Por la cual se modifica el horario de trabajo de la Direccin Seccional de Impuestos y Aduanas de Sincelejo
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_006_10_Enero_2013_Modf_Horario.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_006_10_Enero_2013_Modf_Horario.pdf
RESOLUCIN Por la cual se prescriben y habilitan los formularios y formatos para el cumplimiento de la sobligaciones tributarias, aduaneras y cambiarias correspondientes al ao 2013 y se fijan los precios de venta al pblico
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_000007_25_Enero_2013.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_000007_25_Enero_2013.pdf
RESOLUCIN Por la cual se adiciona la Resolucin 4240 de 2000 y se dictan otras disposiciones
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_Reglamentaria_00009_28012013.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_Reglamentaria_00009_28012013.pdf
HYPERLINK "http://www.dian.gov.co/Dian/13normatividad.nsf/pages/Proyecto_de_resolucion_acuerdo_parcial_entre_colombia_y_venezuela"Proyecto de Resolucin que seala el procedimiento para administrar el cupo anual establecido en el Acuerdo parcial entre Colombia y Venezuela
HYPERLINK "http://www.dian.gov.co/dian/13Normatividad.nsf/pages/Proyecto_decreto_plazos_2013."Proyecto de Decreto plazos para la presentacin de las declaraciones tributarias para el ao 2013
HYPERLINK "http://www.dian.gov.co/descargas/EscritosComunicados/2013/Responsables_del_impuesto_al_consumo_deberan_utilizar_facturacion_aurorizada_DIAN.pdf"1 Responsables del impuesto al consumo debern utilizar facturacin autorizada por la DIAN
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2012/Decretos/Decreto_2714_27_Diciembre_2012.pdf"Decreto 2714 de 2012, reglamenta los articulos 70 y 73 del Estatuto Tributario
HYPERLINK "http://www.dian.gov.co/descargas/EscritosComunicados/2013/3_DIAN_destruye_40_toneladas_de_contrabando.pdf"3 DIAN destruye 40 toneladas de contrabando
HYPERLINK "http://www.dian.gov.co/Dian/13normatividad.nsf/pages/Resolucion_000001_2013"Resolucin 000001 del 4 de enero de 2013
HYPERLINK "http://www.dian.gov.co/descargas/EscritosComunicados/2013/Responsables_del_impuesto_al_consumo_deberan_utilizar_facturacion_aurorizada_DIAN.pdf"Impuesto al consumo
HYPERLINK "http://www.dian.gov.co/Dian/13normatividad.nsf/pages/Proyecto_decreto_retencionenlafuente_empleados_concepto_ingresos_laborales"Proyecto de Decreto que reglamenta el tema Retencin en la fuente para empleados por concepto de ingresos laborales en el Estatuto Tributario
HYPERLINK "http://www.comunidadcontable.com/BancoMedios/Documentos%20PDF/tablarteftempleadosd-0099-13%20%28minhacienda%29.pdf"Decreto 099 del 25 de enero de 2013 Por el cual se reglamenta parcialmente el Estatuto Tributario
HYPERLINK "http://www.dian.gov.co/DIAN/13Normatividad.nsf/pages/Proyecto_%20resolucion_establece_forma_contenido_y_terminos_para_cp"Proyecto de resolucin por la cual se prescribe el formato para expedir el CP
HYPERLINK "http://www.dian.gov.co/DIAN/13Normatividad.nsf/pages/Proyecto_resolucion_prescribe_el_formato_para_expedir_el_cp"Proyecto de resolucin que establece la forma, contenido y trminos para CP
HYPERLINK "http://www.dian.gov.co/DIAN/13Normatividad.nsf/pages/Proyecto_circular_procedimiento_calculo_intereses_moratorios"Proyecto circular por el cual se seala el procedimiento para el clculo de los intereses moratorios
HYPERLINK "http://www.dian.gov.co/DIAN/13Normatividad.nsf/pages/Proyecto_decreto_que_reglamenta_parcialmente_articulo_850-1_et"Proyecto de decreto que reglamenta parcialmente el artculo 850-1 del Estatuto Tributario
HYPERLINK "http://www.dian.gov.co/DIAN/13Normatividad.nsf/pages/Proyecto_decreto_reglamenta_procedimiento_tramite_solicitudes_devolucion_compensacion"o compensacin del impuesto sobre las ventas en materiales de construccin utilizados en vivienda de inters social
HYPERLINK "http://www.dian.gov.co/DIAN/13Normatividad.nsf/pages/Proyecto_decreto_reglamenta_art%C3%ADculo_29_de_la_ley_344_de_1996"Proyecto de decreto que reglamenta el artculo 29 de la Ley 344 de 1996
HYPERLINK "http://www.dian.gov.co/descargas/EscritosComunicados/2013/23.La_Dian_frena_ingreso_ilegal_de_260_mil_700_dolares.pdf"23. La Dian frena ingreso ilegal de 260 mil dlares
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_187_12_Febrero_2013.pdf"Decreto 0187 Febrero 12 de 2013- Por el cual se modifica y adiciiona el Decreto 2634 de 2012
HYPERLINK "http://www.dian.gov.co/descargas/EscritosComunicados/2013/13.RUT_actualizado_en_linea_es_valido_para_efectos_legales.pdf"Rut actualizado en lnea es vlido para efectos legales
HYPERLINK "http://www.dian.gov.co/descargas/EscritosComunicados/2013/19.%20Nueva_oportunidad_para_que_morosos_se_pongan_al_dia.pdf"19. Nueva oportunidad para que morosos se pongan al da
HYPERLINK "http://www.dian.gov.co/DIAN/13Normatividad.nsf/pages/Proyecto_decreto_reglamentan_los_articulos_147_148_y_149_de_la_ley_1607_2012"Proyecto de decreto por el cual se reglamentan los artculos 147, 148 y 149 de la Ley 1607 de 2012
HYPERLINK "http://www.dian.gov.co/DIAN/13Normatividad.nsf/pages/Proyecto_decreto_reglamenta_parcialmente_la_ley_1607_de_2012"Proyecto de decreto por el cual se reglamenta parcialmente la Ley 1607 de 2012
DECRETO
Por el cual se modifica el artculo 23-1 del decreto 2634 de 2012, adicionado por el Decreto 0187 de 2013
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0395_07032013.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0395_07032013.pdf
DECRETO Por el cual se reglamenta parcialmente la Ley 1607 de 2012
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0568_2013_GASOLINA.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0568_2013_GASOLINA.pdf
DECRETO
Por el cual se reglamenta parcialmente la Ley 1607 de 2012
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0568_21032013.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0568_21032013.pdf
RESOLUCIN Por la cual se adiciona un Pargrafo al artculo 2 de la Resolucin 139 de 2012
HYPERLINK "http://www.dian.gov.co/dian/13Normatividad.nsf/fa3eae82f6154e4a05256f88006679fd/3da5a3489d838cee05257b240060a695?OpenDocument"http://www.dian.gov.co/dian/13Normatividad.nsf/fa3eae82f6154e4a05256f88006679fd/3da5a3489d838cee05257b240060a695?OpenDocument
RESOLUCIN Por la cual se modifica la jornada laboral ordinaria y el horario de atencin al pblico, en la Direccin Seccional de Impuestos de Tulu
HYPERLINK "http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion%2000036_04032013.pdf"http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion%2000036_04032013.pdf
RESOLUCIN
Por la cual se prescribe el formulario para la presentacin de la Declaracin de Renta y Complementarios o de Ingresos y Patrimonio por el ao gravable 2012, por parte de las personas jurdicas y asimiladas y personas naturales y asimiladas, obligadas a llevar contabilidad, y se seala el formato para el suministro de la informacin con relevancia tributaria
HYPERLINK "http://www.dian.gov.co/dian/13Normatividad.nsf/fa3eae82f6154e4a05256f88006679fd/07e975c3a6db70a105257b2600736606?OpenDocument"http://www.dian.gov.co/dian/13Normatividad.nsf/fa3eae82f6154e4a05256f88006679fd/07e975c3a6db70a105257b2600736606?OpenDocument
HYPERLINK "http://www.dian.gov.co/dian/13Normatividad.nsf/pages/Proyecto_decreto_reglamentario_cree_2013."Proyecto Decreto CREE de 2013- Por medio del cual se reglamenta parcialmente la Ley 1607 de 2012
HYPERLINK "http://www.dian.gov.co/DIAN/13Normatividad.nsf/pages/Proeyecto_decreto_reglamenta_devolucion_iva_a_turistas_extranjeros"Proyecto de decreto Por el cual se reglamenta la devolucin del Impuesto sobre las ventas a los turistas extranjeros no residentes en Colombia por la compra de bienes en el territorio nacional
(
Federacin Nacional de Comerciantes FENALCO - Colombia Noticias
HYPERLINK "http://www.fenalco.com.co/contenido/3840/MinHacienda%20reglamenta%20impuesto%20nacional%20al%20consumo%20en%20bares%20y%20restaurantes" MinHacienda reglamenta impuesto nacional al consumo en bares y restaurantes
HYPERLINK "http://www.fenalco.com.co/contenido/3833/MinHacienda%20publica%20proyecto%20de%20decreto%20reglamentario%20de%20la%20reforma%20tributaria%20con%20relaci%C3%B3n%20al%20RUT" MinHacienda publica proyecto de decreto reglamentario de la reforma tributaria con relacin al RUT
HYPERLINK "http://www.fenalco.com.co/contenido/3828/MinComercio%20publica%20proyecto%20de%20decreto%20por%20el%20cual%20se%20modifica%20el%20r%C3%A9gimen%20de%20zonas%20francas" MinComercio publica proyecto de decreto por el cual se modifica el rgimen de zonas francas
HYPERLINK "http://www.fenalco.com.co/contenido/3827/Comunicado%20de%20la%20DIAN%20sobre%20falsas%20sanciones%20econ%C3%B3micas" Comunicado de la DIAN sobre falsas sanciones econmicas
HYPERLINK "http://www.fenalco.com.co/contenido/3470/Texto%20conciliado%20de%20la%20Reforma%20Tributaria"Texto conciliado de la Reforma Tributaria
HYPERLINK "http://www.fenalco.com.co/contenido/3457/Ponencia%20para%20ultimo%20debate%20de%20de%20la%20Reforma%20Tributaria"Ponencia para ultimo debate de de la Reforma Tributaria
HYPERLINK "http://www.fenalco.com.co/contenido/3731/Formulario%20para%20declaraci%C3%B3n%20del%20impuesto%20al%20consumo"Formulario para declaracin del impuesto al consumo
HYPERLINK "http://www.fenalco.com.co/contenido/3742/Solicitudes%20de%20devoluci%C3%B3n%20y%20compensaci%C3%B3n%20del%20IVA%20de%20periodos%20gravables%20anteriores%20no%20requieren%20presentar%20declaraci%C3%B3n%20de%20renta"Solicitudes de devolucin y compensacin del IVA de periodos gravables anteriores no requieren presentar declaracin de renta
HYPERLINK "http://www.fenalco.com.co/contenido/3813/Nuevo%20proyecto%20de%20decreto%20reglamentario%20de%20la%20reforma%20tributaria%20disponible%20para%20comentarios"Nuevo proyecto de decreto reglamentario de la reforma tributaria disponible para comentarios
HYPERLINK "http://www.fenalco.com.co/contenido/3809/MinHacienda%20reglamenta%20artculos%20de%20la%20reforma%20tributaria%20(ley%201607%20de%202012)"MinHacienda reglamenta artculos de la reforma tributaria (ley 1607 de 2012)
HYPERLINK "http://www.fenalco.com.co/contenido/3800/Nueva%20demanda%20de%20inconstitucionalidad%20contra%20la%20reforma%20tributaria%20(ley%201607%20de%202012)"Nueva demanda de inconstitucionalidad contra la reforma tributaria (ley 1607 de 2012)
HYPERLINK "http://www.fenalco.com.co/contenido/3794/DIAN%20presenta%20instructivo%20para%20la%20declaracin%20de%20renta%20y%20complementarios%20de%20personas%20jurdicas"DIAN presenta instructivo para la declaracin de renta y complementarios de personas jurdicas
HYPERLINK "http://www.fenalco.com.co/contenido/3791/Se%20decretan%20porcentajes%20de%20componente%20inflacionario%20no%20constitutivo%20de%20renta,%20ganancia%20ocasional,%20costo%20o%20gasto"Se decretan porcentajes de componente inflacionario no constitutivo de renta, ganancia ocasional, costo o gasto
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D6BCD943BF4D71CDE040090A20000339"Efecto Reforma Tributaria- manejo de la economa y poltica monetaria se traduce en menores costos de endeudamiento para los colombianos
HYPERLINK "http://www.fenalco.com.co/contenido/3717/A%20comentarios%20proyecto%20de%20decreto%20que%20regula%20criterios%20de%20exclusin%20y%20exencin%20de%20IVA%20e%20impuesto%20nacional%20al%20consumo"A comentarios proyecto de decreto que regula criterios de exclusin y exencin de IVA e impuesto nacional al consumo
HYPERLINK "http://www.fenalco.com.co/contenido/3734/Ministerio%20de%20Hacienda%20presenta%20proyecto%20de%20decreto%20reglamentario%20del%20impuesto%20sobre%20la%20renta%20para%20la%20equidad%20(CREE)"Ministerio de Hacienda presenta proyecto de decreto reglamentario del impuesto sobre la renta para la equidad (CREE)
(
Instituto Nacional de Contadores Pblicos (INCP) - Colombia Noticias
HYPERLINK "http://www.incp.org.co/document/costo-fiscal-del-endeudamiento-a-partir-del-2013/" Costo fiscal del endeudamiento a partir del 2013
HYPERLINK "http://www.incp.org.co/document/formulario-de-renta-personas-juridicas/" Formulario de renta personas jurdicas
HYPERLINK "http://www.incp.org.co/document/informacion-contable-base-de-informacion-fiscal/" Informacin contable base de informacin fiscal-
HYPERLINK "http://www.incp.org.co/document/retencion-en-la-fuente-para-empleados-trabajadores-por-cuenta-propia-y-otros-i/"Retencin en la fuente para empleados, trabajadores por cuenta propia y otros (I)
HYPERLINK "http://www.incp.org.co/document/ley-1607-una-reforma-tributaria-compleja-y-con-efectos-impredecibles/"Ley 1607, una reforma tributaria compleja y con efectos impredecibles
HYPERLINK "http://www.incp.org.co/document/reforma-tributaria-retencion-trabajadores-independientes/"Reforma tributaria- retencin trabajadores independientes
HYPERLINK "http://www.incp.org.co/document/llego-la-reforma-tributaria/"Lleg la reforma tributaria
HYPERLINK "http://www.incp.org.co/document/nuevos-derroteros-en-la-devolucion-de-los-saldos-a-favor/"Nuevos derroteros en la devolucin de los saldos a favor
HYPERLINK "http://www.incp.org.co/document/un-cierre-contable-y-fiscal-2012-mas-los-efectos-de-la-reforma-tributaria/"Un cierre contable y fiscal 2012 mas los efectos de la reforma tributaria
HYPERLINK "http://www.incp.org.co/document/empleados-y-trabajadores-por-cuenta-propia/"Empleados y trabajadores por cuenta propia
HYPERLINK "http://www.incp.org.co/document/contabilidad-fiscal-para-los-ivas-descontables/"Contabilidad fiscal para los IVAs descontables
HYPERLINK "http://www.incp.org.co/document/ganado-bovino-exento-de-iva-ii/"Ganado bovino exento de IVA (II)
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2013/Documents/MARZO/14/DECRETO%20444%20DEL%2014%20DE%20MARZO%20DE%202013.pdf"DECRETO 444 DEL 14 DE MARZO DE 2013 Por el cual se establecen disposiciones para regular la importacin de mercancas usadas clasificada en la subpartida 8905.10.00.00 del Arancel de Aduanas, en el marco del artculo 3 del Decreto 2261 de 2012
HYPERLINK "http://www.incp.org.co/document/retencion-minima-calculo-de-la-tarifa-en-el-ultimo-rango-de-la-tabla/"Retencin mnima- clculo de la tarifa en el ltimo rango de la tabla
HYPERLINK "http://www.incp.org.co/document/los-imaginarios-gastos-no-deducibles/"Los imaginarios gastos no deducibles
HYPERLINK "http://www.incp.org.co/document/tasa-de-interes-simple/"Tasa de inters simple
HYPERLINK "http://www.incp.org.co/document/formulario-de-renta-personas-juridicas/"Formulario de renta personas jurdicas
HYPERLINK "http://www.incp.org.co/document/informacion-contable-base-de-informacion-fiscal/"Informacin contable base de informacin fiscal-
HYPERLINK "http://www.incp.org.co/document/tax-tips-patrimonios-de-familia/" TAX TIPS patrimonios de familia
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Ministerio de Hacienda y Crdito Pblico - Colombia - Noticias y legislacin
HYPERLINK "http://www.minhacienda.gov.co/portal/pls/portal/docs/1/9460604.PDF" \o "Ver documento" Boletn No. 0046 Colombia y Estados Unidos negocian Acuerdo de Intercambio de Informacin Tributaria
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/DA331991F03B37E6E040090A200005A6" Gobierno Nacional supera Meta Fiscal de 2012 y el Sector Pblico No Financiero alcanza el mayor supervit registrado en los ltimos 49 aos
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D2F5FC52C76B97AEE040090A1F0003F2"Colombia converge al equilibrio fiscal y macroeconmico- MinHacienda
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D2DF765EEEB9BDC3E040090A20003D6F"Colombia emite ttulos TES en pesos a 15 aos a la menor tasa de inters de la historia para este plazo
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D2CFC23A850EB33FE040090A20001A72"Findeter cuenta con $2,45 billones para financiar proyectos de infraestructura en las regiones en este 2013
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D1F256440ACC54FAE040090A20002EDD"Gobierno Nacional anuncia el cumplimiento de metas fiscales 2012 y redencin anticipada de deuda por $2.3 billones
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D1F1B7556E3D67BBE040090A1F005A68"Remuneracin mnima en Colombia para el ao 2013 ser de $660 mil pesos, un incremento del 4,02%
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D1C3DB05989734DDE040090A1F0026D6""A los empresarios- formalizar a los trabajadores y crear empleo, y a los sectores populares- la reforma es apoyo y alivio a la clase trabajadora"
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D11B0D88B345F66DE040090A20007BBB"Pas la prueba el concepto de fondo de esta Reforma que es la sustitucin de los impuestos al empleo por impuestos a las utilidades
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D154CBAF60FBB966E040090A2000237E"Crecimiento econmico proyectado para el 2012 estar entre el 4% y 4.5%- MinHacienda
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D143331C46C2054BE040090A1F00285D"Plenarias de Cmara y Senado aprueban Proyecto de Ley de Reforma Tributaria
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D162D2D9825ABE18E040090A20003603"Reforma Tributaria qued bien y cumplir objetivo de generar ms empleo y equidad- Presidente Santos
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D1C99B8D19F24307E040090A200028AA"OCAD del Meta aprob proyectos por $178.659 millones
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=02&p_numero=2739&p_fecha=28/12/2012&p_consec=1318825"Decreto 2739 por el cual se establece el auxilio de transporte
Ministerio del Trabajo HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=02&p_numero=2738&p_fecha=28/12/2012&p_consec=1318824"Decreto 2738 por el cual se fija el salario mnimo legal
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/D6BCD943BF4D71CDE040090A20000339"Efecto Reforma Tributaria- manejo de la economa y poltica monetaria se traduce en menores costos de endeudamiento para los colombianos
HYPERLINK "http://www.minhacienda.gov.co/portal/pls/portal/docs/1/9460604.PDF" \o "Ver documento"Boletn No. 0046 Colombia y Estados Unidos negocian Acuerdo de Intercambio de Informacin Tributaria
HYPERLINK "http://www.minhacienda.gov.co/portal/pls/portal/docs/1/9252606.PDF" \o "Ver documento"Comunicado No. 0031 Gobierno Nacional supera Meta Fiscal de 2012 y el Sector Pblico No Financiero alcanza el mayor supervit registrado en los ltimos 49 aos
Comunicado No. 0030 Exitosa Colocacin de $600 mil millones en Ttulos TES .
HYPERLINK "http://www.minhacienda.gov.co/portal/pls/portal/docs/1/9298602.PDF" \o "Ver documento"Boletn No. 0042 Plan de Impulso a la Productividad y el Empleo no afectar metas fiscales.
HYPERLINK "http://www.minhacienda.gov.co/HomeMinhacienda/saladeprensa/Colombia-y-Estados-Unidos-negocian-Acuerdo-de-Intercambio-de-Informacion-Tributaria?lightbox%5biframe%5d=true&lightbox%5bwidth%5d=550&lightbox%5bheight%5d=600"Colombia y Estados Unidos negocian Acuerdo de Intercambio de Informacin Tributaria.
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/DA331991F03B37E6E040090A200005A6"Gobierno Nacional supera Meta Fiscal de 2012 y el Sector Pblico No Financiero alcanza el mayor supervit registrado en los ltimos 49 aos
HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/DA0759217241E44DE040090A1F002130"Exitosa Colocacin de $600 mil millones en Ttulos TES
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Ministerio de Comercio, Industria y Turismo - Colombia - Noticias
HYPERLINK "https://www.mincomercio.gov.co/publicaciones.php?id=5482"Alivio tributario para exportadores de servicios
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Presidencia de la Repblica - Colombia - Noticias
HYPERLINK "http://wsp.presidencia.gov.co/Prensa/2012/Diciembre/Paginas/20121228_05.aspx"Gobierno reglament beneficio de deduccin de la renta para empleadores que ocupen a trabajadoras mujeres vctimas de la violencia
HYPERLINK "http://wsp.presidencia.gov.co/Prensa/2012/Diciembre/Paginas/20121215_04.aspx"Con la Reforma Tributaria se crearn ms empleos formales
HYPERLINK "http://wsp.presidencia.gov.co/Prensa/2012/Diciembre/Paginas/20121212_09.aspx"Reforma Tributaria no gravar los almuerzos econmicos, los populares corrientazos
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/28/DECRETO%202763%20DEL%2028%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2763 DEL 28 DE DICIEMBRE DE 2012 Por medio del cual se reglamenta parcialmente la ley 1607 de 2012
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/27/DECRETO%202729%20DEL%2027%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2729 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamenta el pargrafo 10 del artculo 61 de la Ley 388 de 1997 relativo al anuncio de programas, proyectos u obras de utilidad pblica o inters social"
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/27/DECRETO%202714%20DEL%2027%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2714 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamentan los artculos 70 y 73 del Estatuto Tributario
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/27/DECRETO%202713%20DEL%2027%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2713 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamenta el artculo 69 de la Ley 1151 de 2007, el artculo 101 de la Ley 1450 de 2011, en relacin con el Fondo de Estabilizacin de Precios de los Combustibles, FEPC y se dictan otras disposiciones
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/21/DECRETO%202677%20DEL%2021%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2677 DEL 21 DE DICIEMBRE DE 2012 Por el cual se reglamentan algunas disposiciones del Cdigo General del Proceso sobre los procedimientos de insolvencia de la persona natural no comerciante y se dictan otras disposiciones
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/21/DECRETO%202669%20DEL%2021%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2669 DEL 21 DE DICIEMBRE DE 2012 Por el cual se reglamenta la actividad de factoring que realizan las sociedades comerciales, se reglamenta el artculo 8 de la Ley 1231 de 2008, se modifica el artculo 5 del Decreto 4350 del 2006 y se dictan otras disposiciones
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/17/DECRETO%202642%20DEL%2017%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2642 DEL 17 DE DICIEMBRE DE 2012 Por el cual se reglamenta transitoriamente la Ley 1530 de 2012
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/17/DECRETO%202641%20DEL%2017%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2641 DEL 17 DE DICIEMBRE DE 2012 Por el cual se reglamentan los artculos 73 y 76 de la Ley 1474 de 2011
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/17/DECRETO%202637%20DEL%2017%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2637 DEL 17 DE DICIEMBRE DE 2012 "Por el cual se reglamenta el artculo 112 de la Ley 1450 de 2011
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/17/DECRETO%202636%20DEL%2017%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2636 DEL 17 DE DICIEMBRE DE 2012 Por el cual se reglamenta el artculo 150 de la Ley 1450 de junio de 2011 y el artculo 2 de la Ley 1547 de 2012, en relacin con el incentivo a la permanencia y calidad de la Educacin Superior por medio de la condonacin de la deuda de los crditos otorgados a travs del ICETEX
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/17/DECRETO%202634%20DEL%2017%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2634 DEL 17 DE DICIEMBRE DE 2012 Por el cual se fijan los lugares y plazos para la presentacin de las declaraciones tributarias y para el pago de los impuestos, anticipos y retenciones en la fuente y se dictan otras disposiciones
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/13/DECRETO%202580%20DEL%2013%20DE%20DICIEMBRE%20DE%202012.pdf"DECRETO 2580 DEL 13 DE DICIEMBRE DE 2012 Por el cual se reajustan los valores absolutos del Impuesto sobre Vehculos Automotores de que trata el artculo 145 de la Ley 488 de 1998, para el ao gravable 2013
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Secretara Distrital de Hacienda (Bogot) - Colombia - Noticias
HYPERLINK "http://impuestos.shd.gov.co/portal/page/portal/DB4C9E39545F037AE0430AB40E04037A" Secretara de Hacienda extender su servicio a cinco centros comerciales para impuesto de Vehculos
HYPERLINK "http://impuestos.shd.gov.co/portal/page/portal/D978A5B2F21F02F0E0430AB40E0402F0" Ms de 5 mil contribuyentes de Bogot reciben formacin para el pago de sus impuestos
Departamento Nacional de Planeacin HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=02&p_numero=2783&p_fecha=28/12/2012&p_consec=1318861"Decreto 2783 Por el cual se determinan los porcentajes de incremento de los avalos catastrales para la vigencia de 2013
HYPERLINK "http://impuestos.shd.gov.co/portal/page/portal/DB4C9E39545F037AE0430AB40E04037A"Secretara de Hacienda extender su servicio a cinco centros comerciales para impuesto de vehculos
HYPERLINK "http://impuestos.shd.gov.co/portal/page/portal/DB45C79F68D30062E0430AB40E040062"Motos de ms de 125 cm3 tambin pueden ahorrarse 10% de descuento en impuesto de vehculos
HYPERLINK "http://impuestos.shd.gov.co/portal/page/portal/D98B379F7064020CE0430AB40E04020C"Secretara de Hacienda atiende directamente en las localidades sobre predial
HYPERLINK "http://impuestos.shd.gov.co/portal/page/portal/D978A5B2F21F02F0E0430AB40E0402F0"Ms de 5 mil contribuyentes de Bogot reciben formacin para el pago de sus impuestos
HYPERLINK "http://impuestos.shd.gov.co/portal/page/portal/D96A4BFFC6A801A8E0430AB40E0401A8"Las cinco claves del predial para 2013
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ADVERTENCIA: Muchas de las direcciones electrnicas incrustradas en o asociadas con los ttulos de esta seccin SOLO harn conexiones exitosas si el respectivo computador es reconocido por los sistemas de seguridad que gestionan al acceso a las publicaciones. En varios casos la referencia muestra nicamente una resea o un artculo corto.
Accounting, Auditing & Accountability Journal
Volumen 26 Nmero 6
HYPERLINK "http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=6" http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=6
Volumen 26 Nmero 5
HYPERLINK "http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=5" http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=5
Volumen 26 Nmero 4
HYPERLINK "http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=4" http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=4
Volumen 26 Nmero 3
HYPERLINK "http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=3" http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=3
Volumen 26 Nmero 2
HYPERLINK "http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=2" http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=2
Volumen 26 Nmero 1
HYPERLINK "http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=1" http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=1
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ACCOUNTING & TAX
LA RELEVANCIA DE LOS GASTOS DE I+D. ESTUDIO EMPRICO EN EL SECTOR DEL AUTOMVIL/THE VALUE-RELEVANCE OF THE R&D EXPENDITURES. AN EMPIRICAL STUDY ON THE AUTOMOTIVE INDUSTRY
HYPERLINK "http://search.proquest.com/accounting/docview/1284526576/13EEB3CB1975C7EFD8A/1?accountid=13250" http://search.proquest.com/accounting/docview/1284526576/13EEB3CB1975C7EFD8A/1?accountid=13250
VARIABLES Y MODELOS PARA LA IDENTIFICACIN Y PREDICCIN DEL FRACASO EMPRESARIAL: REVISIN DE LA INVESTIGACIN EMPRICA RECIENTE*/VARIABLES AND MODELS FOR THE IDENTIFICATION AND PREDICTION OF BUSINESS FAILURE: REVISION OF RECENT EMPIRICAL RESEARCH ADVANCES
HYPERLINK "http://search.proquest.com/accounting/docview/1114671535/13EEB3CB1975C7EFD8A/2?accountid=13250" http://search.proquest.com/accounting/docview/1114671535/13EEB3CB1975C7EFD8A/2?accountid=13250
FACTORES EXPLICATIVOS DEL BUEN GOBIERNO EN LA EMPRESA ESPAOLA*/EXPLANATORY FACTORS OF GOOD GOVERNANCE IN SPANISH LISTED FIRMS
HYPERLINK "http://search.proquest.com/accounting/docview/1284527734/13EEB3F7E1AD0AC7EA/3?accountid=13250" http://search.proquest.com/accounting/docview/1284527734/13EEB3F7E1AD0AC7EA/3?accountid=13250
JOINING THE UN GLOBAL COMPACT IN SPAIN: AN INSTITUTIONAL APPROACH/LA ADHESIN AL PACTO MUNDIAL EN ESPAA: UN ENFOQUE INSTITUCIONAL
HYPERLINK "http://search.proquest.com/accounting/docview/1284526575/13EEB3F7E1AD0AC7EA/5?accountid=13250" http://search.proquest.com/accounting/docview/1284526575/13EEB3F7E1AD0AC7EA/5?accountid=13250
Os Saberes dos Professores-Referncia no Ensino de Contabilidade*/The Knowledge of Model Professors in Teaching Accounting
HYPERLINK "http://search.proquest.com/accounting/docview/1368184219/13EEB3F7E1AD0AC7EA/6?accountid=13250" http://search.proquest.com/accounting/docview/1368184219/13EEB3F7E1AD0AC7EA/6?accountid=13250
VARIABLES Y MODELOS PARA LA IDENTIFICACIN Y PREDICCIN DEL FRACASO EMPRESARIAL: REVISIN DE LA INVESTIGACIN EMPRICA RECIENTE*/VARIABLES AND MODELS FOR THE IDENTIFICATION AND PREDICTION OF BUSINESS FAILURE: REVISION OF RECENT EMPIRICAL RESEARCH ADVANCES
HYPERLINK "http://search.proquest.com/accounting/docview/1114671535/13EEB3F7E1AD0AC7EA/7?accountid=13250" http://search.proquest.com/accounting/docview/1114671535/13EEB3F7E1AD0AC7EA/7?accountid=13250
DIVULGACIN DE INFORMACIN SOBRE CORRUPCIN: EMPRESAS DEL IBEX 35*/CORRUPTION REPORTING DISCLOSURE: IBEX 35 COMPANIES
HYPERLINK "http://search.proquest.com/accounting/docview/1030093712/13EEB3F7E1AD0AC7EA/8?accountid=13250" http://search.proquest.com/accounting/docview/1030093712/13EEB3F7E1AD0AC7EA/8?accountid=13250
WE WERE THE FIRST TO SUPPORT A MAJOR IS INNOVATION". RESEARCH INTO THE MOTIVATIONS OF SPANISH PIONEERS IN XBRL/"FUIMOS LOS PRIMEROS EN APOSTAR POR UNA DE LAS PRINCIPALES INNOVACIONES EN SISTEMAS DE INFORMACIN". INVESTIGACIN DE LAS MOTIVACIONES DE LOS PIONEROS ESPAOLES EN XBRL
HYPERLINK "http://search.proquest.com/accounting/docview/1030094651/13EEB3F7E1AD0AC7EA/9?accountid=13250" http://search.proquest.com/accounting/docview/1030094651/13EEB3F7E1AD0AC7EA/9?accountid=13250
A COMPARATIVE STUDY OF DIFFICULTIES IN ACCOUNTING PREPARATION AND JUDGEMENT IN AGRICULTURE USING FAIR VALUE AND HISTORICAL COST FOR BIOLOGICAL ASSETS VALUATION*/ESTUDIO COMPARATIVO DE LAS DIFICULTADES PARA LA REALIZACIN DE LA CONTABILIDAD Y LA INTERPRETACIN DE LA INFORMACIN EN LA AGRICULTURA APLICANDO COSTE HISTRICO Y VALOR RAZONABLE EN LA VALORACIN DE LOS ACTIVOS BIOLGICOS
HYPERLINK "http://search.proquest.com/accounting/docview/1030094650/13EEB3F7E1AD0AC7EA/10?accountid=13250" http://search.proquest.com/accounting/docview/1030094650/13EEB3F7E1AD0AC7EA/10?accountid=13250
GOBIERNO CORPORATIVO Y RENDICIN DE CUENTAS: EXISTE ALGN EFECTO SOBRE LA PERFORMANCE EMPRESARIAL?*/CORPORATE GOVERNANCE AND ACCOUNTABILITY: ANY EFFECT ON BUSINESS PERFORMANCE?
HYPERLINK "http://search.proquest.com/accounting/docview/1030094483/13EEB3F7E1AD0AC7EA/11?accountid=13250" http://search.proquest.com/accounting/docview/1030094483/13EEB3F7E1AD0AC7EA/11?accountid=13250
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ASOCIACIN COLOMBIANA PARA EL AVANCE DE LA CIENCIA.
HYPERLINK "http://acac.org.co/pnac/actividades-cientificas-infantiles-juveniles-y-de-maestros/" http://acac.org.co/pnac/actividades-cientificas-infantiles-juveniles-y-de-maestros/
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COLCIENCIAS
HYPERLINK "http://www.colciencias.gov.co/noticias/innovaci-n-piedra-angular-para-el-desarrollo-santos" http://www.colciencias.gov.co/noticias/innovaci-n-piedra-angular-para-el-desarrollo-santos
HYPERLINK "http://www.colciencias.gov.co/programa_estrategia/acceso-recursos-bibliogr-ficos-e-ndices-especializados" http://www.colciencias.gov.co/programa_estrategia/acceso-recursos-bibliogr-ficos-e-ndices-especializados
HYPERLINK "http://www.colciencias.gov.co/convocatoria/convocatoria-para-el-fortalecimiento-de-centros-de-investigaci-n-y-centros-de-desarroll" http://www.colciencias.gov.co/convocatoria/convocatoria-para-el-fortalecimiento-de-centros-de-investigaci-n-y-centros-de-desarroll
HYPERLINK "http://www.colciencias.gov.co/programa_estrategia/acceso-recursos-bibliogr-ficos-e-ndices-especializados" http://www.colciencias.gov.co/programa_estrategia/acceso-recursos-bibliogr-ficos-e-ndices-especializados
HYPERLINK "http://www.colciencias.gov.co/programa_estrategia/programa-nacional-de-estudios-cient-ficos-de-la-educaci-n-0" http://www.colciencias.gov.co/programa_estrategia/programa-nacional-de-estudios-cient-ficos-de-la-educaci-n-0
HYPERLINK "http://www.colciencias.gov.co/programa_estrategia/formaci-n-de-investigadores" http://www.colciencias.gov.co/programa_estrategia/formaci-n-de-investigadores
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PROQUEST.
NOTICIAS FINANCIERAS
EE.UU. investiga a IBM por corrupcion en la Argentina: [Source: NoticiasFinancieras
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Los mayores errores financieros en Excel
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Informe de Lanata: el escandalo Farina-Baez y #LaRutaDelDineroK
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CMPC encuentra irregularidades en su firma en el pas
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CMPC descubre irregularidades contables en negocio de papel tissue en Colombia
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Acme Packet anuncia los resultados del cuarto trimestre de 2012
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Dilema fiscal de EU: ?Crisis o reforma?
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Academy of Accounting and Financial Studies Journal
RECONCILING COST CALCULATIONS AND MANAGEMENT CONTROL TOOLS IN MUNICIPAL SERVICES: AN EMPIRICAL STUDY. Avel, D. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 109-125. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368612941?accountid=13250" \n _blankhttp://search.proquest.com/docview/1368612941?accountid=13250
DEVELOPING A GREY ACTIVITY BASED COSTING (G-ABC) METHOD TO CAPTURE THE INHERENT UNCERTAINTY IN IDENTIFYING COST DRIVERS' CONSUMPTION RATES. Raeesi, R., & Amini, A. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 41-56. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368612862?accountid=13250" \n _blankhttp://search.proquest.com/docview/1368612862?accountid=13250
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Accounting, Auditing & Accountability Journal
THE PRACTICE TURN IN ENVIRONMENTAL REPORTING. Lodhia, S., & Jacobs, K. (2013). Accounting, Auditing & Accountability Journal, 26(4), 595-615. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311327471" \n _blankhttp://dx.doi.org/10.1108/09513571311327471
POWER AND PERFORMANCE. Yang, C., & Modell, S. (2013). Accounting, Auditing & Accountability Journal, 26(1), 101-132. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311285630" \n _blankhttp://dx.doi.org/10.1108/09513571311285630
ACCOUNTING AMBIGUITY AND STRUCTURAL CHANGE. Englund, H., Gerdin, J., & Abrahamsson, G. (2013). Accounting, Auditing & Accountability Journal, 26(3), 423-448. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311311883" \n _blankhttp://dx.doi.org/10.1108/09513571311311883
ACCOUNTING AS A HUMAN RIGHT: THE CASE OF WATER INFORMATION. Hazelton, J. (2013). Accounting, Auditing & Accountability Journal, 26(2), 267-311. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311303738" \n _blankhttp://dx.doi.org/10.1108/09513571311303738
TECHNOLOGY, CHANGE, AND MANAGEMENT CONTROL: A TEMPORAL PERSPECTIVE. Beaubien, L. (2013). Accounting, Auditing & Accountability Journal, 26(1), 48-74. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311285612" \n _blankhttp://dx.doi.org/10.1108/09513571311285612
MORAL ACCOUNTING? EMPLOYEE DISCLOSURES FROM A STAKEHOLDER ACCOUNTABILITY PERSPECTIVE Williams, S. J., & Adams, C. A. (2013). Accounting, Auditing & Accountability Journal,26(3), 449-495. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311311892" \n _blankhttp://dx.doi.org/10.1108/09513571311311892
BUSINESS RESEARCH IN VIRTUAL WORLDS: POSSIBILITIES AND PRACTICALITIES. MacKenzie, K., Buckby, S., & Irvine, H. (2013). Accounting, Auditing & Accountability Journal, 26(3), 352-373. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311311856" \n _blankhttp://dx.doi.org/10.1108/09513571311311856
RETHINKING THE SACRED AND SECULAR DIVIDE.Bigoni, M., Enrico, D. G., & Funnell, W. (2013). Accounting, Auditing & Accountability Journal, 26(4), 567-594. doi: http://dx.doi.org/10.1108/09513571311327462
DESCRIPTIVE, INSTRUMENTAL AND STRATEGIC APPROACHES TO CORPORATE SOCIAL RESPONSIBILITY. Boesso, G., Kumar, K., & Michelon, G. (2013). Accounting, Auditing & Accountability Journal, 26(3), 399-422. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311311874" \n _blankhttp://dx.doi.org/10.1108/09513571311311874
CONSTRUCTING A RESEARCH NETWORK: ACCOUNTING KNOWLEDGE IN PRODUCTION. Joannids, V., & Berland, N. (2013). Accounting, Auditing & Accountability Journal, 26(4), 512-538. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311327444" \n _blankhttp://dx.doi.org/10.1108/09513571311327444
EXECUTIVE HUBRIS: THE CASE OF A BANK CEO. Brennan, N. M., & Conroy, J. P. (2013). Accounting, Auditing & Accountability Journal, 26(2), 172-195. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311303701" \n _blankhttp://dx.doi.org/10.1108/09513571311303701
FREEDOM AND RESPONSIBILITY FOR FRENCH UNIVERSITIES: FROM GLOBAL STEERING TO LOCAL MANAGEMENT.Boitier, M., & Rivire, A. (2013). Accounting, Auditing & Accountability Journal, 26(4), 616-649. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311327480" \n _blankhttp://dx.doi.org/10.1108/09513571311327480
PERCEPTIONS OF SHARE PRICE: LONG-TERM OR SHORT-TERM ORIENTED? Chakhovich, T. (2013). Accounting, Auditing & Accountability Journal, 26(1), 133-155. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311285649" \n _blankhttp://dx.doi.org/10.1108/09513571311285649
ACCOUNTABILITY AND GIVING ACCOUNTS.Hardy, L., & Ballis, H. (2013). Accounting, Auditing & Accountability Journal, 26(4), 539-566. doi: HYPERLINK "http://dx.doi.org/10.1108/09513571311327453" \n _blankhttp://dx.doi.org/10.1108/09513571311327453
Australasian Accounting Business & Finance Journal
ACCOUNTING FOR HERITAGE, CULTURAL AND COMMUNITY ASSETS - ALTERNATIVE METRICS FROM A NEW ZEALAND MAORI EDUCATIONAL INSTITUTION. Wild, S. (2013). Australasian Accounting Business & Finance Journal, 7(1), 1-22. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349964814?accountid=13250" \n _blankhttp://search.proquest.com/docview/1349964814?accountid=13250
FRAUD RISK FACTORS AND AUDIT PROGRAMME MODIFICATIONS: EVIDENCE FROM JORDAN. Abdullatif, M. (2013). Australasian Accounting Business & Finance Journal, 7(1), 59-77. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349969248?accountid=34489"http://search.proquest.com/docview/1349969248?accountid=34489
DIVERSITY IN RISK COMMUNICATION. Probohudono, A. N., Tower, G., & Rusmin. (2013). Australasian Accounting Business & Finance Journal, 7(1), 43-58. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349964804?accountid=34489"http://search.proquest.com/docview/1349964804?accountid=34489
TECHNICAL EFFICIENCY OF THAI MANUFACTURING SMES: A STOCHASTIC FRONTIER ANALYSIS. Charoenrat, T., & Harvie, C. (2013). Australasian Accounting Business & Finance Journal, 7(1), 99-121. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349964809?accountid=34489"http://search.proquest.com/docview/1349964809?accountid=34489
COMPANY RISK-RELATED DISCLOSURES IN A CODE LAW COUNTRY: A SYNOPSIS. Oliveira, J., Rodrigues, L., & Craig, R. (2013). Australasian Accounting Business & Finance Journal, 7(1), 123-130. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349969254?accountid=34489"http://search.proquest.com/docview/1349969254?accountid=34489
BELIEF AND INVESTING: PREFERENCES AND ATTITUDES OF THE FAITHFUL.Brimble, M., Vyvyan, V., & Ng, C. (2013). Australasian Accounting Business & Finance Journal, 7(1), 23-41. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349969262?accountid=34489"http://search.proquest.com/docview/1349969262?accountid=34489
A COMPARISON OF QUALITATIVE AND QUANTITATIVE METHODS OF DETECTING EARNINGS MANAGEMENT: EVIDENCE FROM TWO FIJIAN PRIVATE AND TWO FIJIAN STATE-OWNED ENTITIES. Naidu, D., & Patel, A. (2013). Australasian Accounting Business & Finance Journal, 7(1), 79-98. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349964799?accountid=34489"http://search.proquest.com/docview/1349964799?accountid=34489
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Accounting History
ISLAMIC BANKING IN PAKISTAN: A HISTORY OF EMERGENT ACCOUNTABILITY AND REGULATION. Rammal, H. G., & Parker, L. D. (2013). Accounting History, 18(1), 5-29. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324445145?accountid=13250" \n _blankhttp://search.proquest.com/docview/1324445145?accountid=13250
REFLECTIONS ON THE ORIGINS OF MODERN ACCOUNTING. Lee, T. A. (2013). Accounting History, 18(2), 141-161. doi: HYPERLINK "http://dx.doi.org/10.1177/1032373212470548" \n _blankhttp://dx.doi.org/10.1177/1032373212470548
AN INSTITUTIONAL PERSPECTIVE ON THE DEVELOPMENT OF CANADA'S FIRST PUBLIC ACCOUNTS.Baker, R., & Rennie, M. D. (2013). Accounting History, 18(1), 31-50. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324440498?accountid=13250" \n _blankhttp://search.proquest.com/docview/1324440498?accountid=13250
THE AMERICAN INSTITUTE OF ACCOUNTANTS AND THE PROFESSIONALIZATION OF AUDITING: THE CAMPAIGN TO END TEMPORARY AUDIT STAFF AND PROMOTE THE NATURAL BUSINESS YEAR, 1923-1960. Doron, M. E. (2013). Accounting History, 18(2), 257-269. doi: HYPERLINK "http://dx.doi.org/10.1177/1032373213479335" \n _blankhttp://dx.doi.org/10.1177/1032373213479335
ACCOUNTING FOR ETERNAL GLORY: FINANCIAL STATEMENTS ON TEMPLE STELAE IN NINETEENTH-CENTURY SOUTH CHINA. Wissler, T. E. (2013). Accounting History, 18(2), 229-255. doi: HYPERLINK "http://dx.doi.org/10.1177/1032373212471529" \n _blankhttp://dx.doi.org/10.1177/1032373212471529
CONTEMPORARY EVOLUTIONS IN COSTING METHODS: UNDERSTANDING THESE TRENDS THROUGH THE USE OF EQUIVALENCE METHODS IN FRANCE. Levant, Y., & Zimnovitch, H. (2013). Accounting History, 18(1), 51-75. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324445144?accountid=13250" \n _blankhttp://search.proquest.com/docview/1324445144?accountid=13250
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Accounting Horizons
A FRAMEWORK FOR RESEARCH ON CORPORATE ACCOUNTABILITY REPORTING.Ramanna, K. (2013). Accounting Horizons, 27(2), 409-432. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=88222032&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=88222032&lang=es&site=ehost-live
AUDIT PARTNER PERCEPTIONS OF POST-AUDIT REVIEW MECHANISMS: AN EXAMINATION OF INTERNAL QUALITY REVIEWS AND PCAOB INSPECTIONS. Houston, R. W., & Stefaniak, C. M. (2013). Accounting Horizons, 27(1), 23-49. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=85961483&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=85961483&lang=es&site=ehost-live
CHALLENGES AND OPPORTUNITIES IN CROSS-COUNTRY ACCOUNTING RESEARCH. Gordon, E. A., Greiner, A., Kohlbeck, M. J., Lin, S., & Skaife, H. (2013). Accounting Horizons, 27(1), 141-154. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=85961482&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=85961482&lang=es&site=ehost-live
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Asian Review of Accounting
ACCOUNTING IN A DEVELOPING TRANSITIONAL ECONOMY: THE CASE OF VIETNAM. Doan Ngoc, P. A., & Nguyen, D. (2013). Asian Review of Accounting, 21(1), 74-95. doi: HYPERLINK "http://dx.doi.org/10.1108/13217341311316959" \n _blankhttp://dx.doi.org/10.1108/13217341311316959
EARNINGS QUALITY AND THE ADOPTION OF IFRS-BASED ACCOUNTING STANDARDS. Wan Adibah, W. I., Kamarudin, K. A., Tony, v. Z., & Dunstan, K. (2013). Asian Review of Accounting, 21(1), 53-73. doi: HYPERLINK "http://dx.doi.org/10.1108/13217341311316940"http://dx.doi.org/10.1108/13217341311316940
PRATICAS DE ORCAMENTO DE CAPITAL: UM ESTUDO EM EMPRESAS HOTELEIRAS DE FLORIANOPOLIS (SC). de Souza, P., & Rogrio Joo Lunkes. (2013). Revista Universo Contabil, 9(1), 28. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324512461?accountid=34489"http://search.proquest.com/docview/1324512461?accountid=34489
GERENCIAMENTO DA APRESENTAO: UMA ANALISE DA UTILIZAO DE GRAFICOS NOS RELATORIOS DA ADMINISTRAO. Marina Dutra, d. N., Fernanda, F. R., Melo Albuquerque, P. H., & Csar, A. T. (2013). Revista Universo Contabil, 9(1), 46. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324512458?accountid=34489"http://search.proquest.com/docview/1324512458?accountid=34489
RISCO REGULATORIO E REAO DO MERCADO: ANALISE DO SETOR DE ENERGIA ELETRICA BRASILEIRO. Marins Taffarel, Wesley Veira, d. S., & Clemente, A. (2013). Revista Universo Contabil, 9(1), 121. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324512457?accountid=34489"http://search.proquest.com/docview/1324512457?accountid=34489
FATORES DETERMINANTES DE OCORRENCIA DE CUSTOS OCULTOS: ESTUDO EM UMA COOPERATIVA AGROINDUSTRIAL DE ARROZ DO RIO GRANDE DO SUL.Souza, M. A., Alberton, J. R., Luiz Henrique, F. M., & Renato, P. M. (2013). Revista Universo Contabil, 9(1), 6. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324512414?accountid=34489"http://search.proquest.com/docview/1324512414?accountid=34489
Evidencias de disclosure de valor recuperavel de ativos em firmas listadas no mercado acionario brasileiro. Esmael, A. M., Ana Paula Capuano, d. C., Renata, T. T., & Gerlando Augusto Sampaio Franco,de Lima. (2013). Revista Universo Contabil, 9(1), 86. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324512456?accountid=34489"http://search.proquest.com/docview/1324512456?accountid=34489
AVALIAO E DIVULGAO DE INDICADORES DE DESEMPENHO DOS MUNICIPIOS PORTUGUESES: O CASO DO DISTRITO DE SETUBAL. Teixeira, A. B., Mata, C., Pardal, P. N., & Teixeira, N. (2013). Revista Universo Contabil, 9(1), 147. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324512413?accountid=34489"http://search.proquest.com/docview/1324512413?accountid=34489
ANALISE DA RELEVANCIA DA INFORMAO CONTABIL NO BRASIL NUM CONTEXTO DE CONVERGENCIA AS NORMAS INTERNACIONAIS DE CONTABILIDADE. Marcelo Alvaro da, S. M., Mrcio Andr, V. M., & Mrcia, R. M. (2013). Revista Universo Contabil, 9(1), 65. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324512459?accountid=34489"http://search.proquest.com/docview/1324512459?accountid=34489
O ENIGMA DOS DIVIDENDOS E O RISCO SISTEMATICO. Helosa, P. B., & Ricardo, H. I. (2013). Revista Universo Contabil, 9(1), 104. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324512455?accountid=34489"http://search.proquest.com/docview/1324512455?accountid=34489
RELAO ENTRE A AUDITORIA INTERNA E A AUDITORIA EXTERNA E O IMPACTO NOS HONORARIOS DOS AUDITORES EXTERNOS. Ana Sofia Valente Cunha,e Silva, & Helena, C. I. (2013). Revista Universo Contabil, 9(1), 135. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324512463?accountid=34489"http://search.proquest.com/docview/1324512463?accountid=34489
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Asian Journal of Research in Business Economics and Management
CORPORATE SOCIAL RESPONSIBILITY AND PHILANTHROPY - ESSENTIAL TOOLS FOR BUILDING STRONG BRANDS; A MARKETING PERSPECTIVE. Rao,M V A L N., Babu, S. R., & Babu, M. K. (2013). Asian Journal of Research in Business Economics and Management, 3(6), 108-121. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368615869?accountid=34489"http://search.proquest.com/docview/1368615869?accountid=34489
TOWARD HIGHER STUDIES IN BUSINESS SCHOOLS. Ahmed, R. (2013). Asian Journal of Research in Business Economics and Management, 3(6), 160-176. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368615944?accountid=34489"http://search.proquest.com/docview/1368615944?accountid=34489
DLSU Business & Economics Review
EXPLORING INTEGRITY, LEADERSHIP AND VALUE MAXIMIZATION IN MICROFINANCE. Perz, J. A. (2013). DLSU Business & Economics Review 23.1, pp. 43-52. HYPERLINK "http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=6400&path[]=6615"http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=6400&path[]=6615
CONSUMPTION PATTERN OF POOR HOUSEHOLDS IN METRO MANILA A MICROECONOMETRIC EVALUATION. Rufino, C.(2013). DLSU Business & Economics Review 23.1, pp. 10-24. HYPERLINK "http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=6398&path[]=6613"http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=6398&path[]=6613
A CUT FROM ABOVE: THE IMPACT OF LOYALTY PROGRAM STATUS ON MEMBERS BEHAVIOR. Espiritu-de Mesa, F. (2013). DLSU Business & Economics Review 23.1, pp. 1-9. HYPERLINK "http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=6397&path[]=6612"http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=6397&path[]=6612
RISK INFORMATION IMPACT ON INVESTMENT DECISIONS: EXPERIMENTAL TEST OF PMM THEORY, A CASE OF INDONESIA. Kencono Putri, N., Baridwan, Z. & Nahartyo E. (2013). DLSU Business & Economics Review 23.1, pp. 66-83. HYPERLINK "http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=6402&path[]=6617"http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=6402&path[]=6617
ENVIRONMENTAL QUALITY, ECONOMIC DEVELOPMENT, AND POLITICAL INSTITUTIONS IN EAST ASIA:A SURVEY OF ISSUES. Alonzo, R. & Puzon, K. (2013). DLSU Business & Economics Review 22.2, pp. 64-81. HYPERLINK "http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=5786&path[]=6022"http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=5786&path[]=6022
TEACHING STRATEGIES FOR BUSINESS ETHICS COURSES IN THE UNDERGRADUATE ACCOUNTANCY CURRICULUM. Manalo, M. (2013). DLSU Business & Economics Review 22.2, pp. 82-94. HYPERLINK "http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=5787&path[]=6023"http://www.ejournals.ph/index.php?journal=BER&page=article&op=view&path[]=5787&path[]=6023
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Accounting & Taxation
THE RELATIONSHIP BETWEEN FINANCIAL COMMUNICATION AND FIRM PERFORMANCE: EVIDENCE FROM FRANCE.Pozniak, L., Croquet, M., & Colot, O. (2013). Accounting & Taxation, 5(1), 9-17. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350301514?accountid=34489"http://search.proquest.com/docview/1350301514?accountid=34489
STOCK MARKET AND TAX REVENUE COLLECTION IN MALAYSIA: EVIDENCE FROM COINTEGRATION AND CAUSALITY TESTS. Taha, R. (2013). Accounting & Taxation, 5(1), 29-39. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350301499?accountid=34489"http://search.proquest.com/docview/1350301499?accountid=34489
INTERNAL CONTROL AND FINANCIAL QUALITY: EVIDENCE FROM POST-SOX RESTATEMENT. Wang, Y. (2013). Accounting & Taxation, 5(1), 19-28. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350308544?accountid=34489"http://search.proquest.com/docview/1350308544?accountid=34489
THE IMPACT OF OWNERSHIP STRUCTURE ON VOLUNTARY CORPORATE DISCLOSURE IN ANNUAL REPORTS: EVIDENCE FROM FIJI. Khan, I., Chand, P. V., & Patel, A. (2013). Accounting & Taxation, 5(1), 47-58. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350301565?accountid=13250"http://search.proquest.com/docview/1350301565?accountid=13250
EMPLOYEE BENEFITS AND STOCK RETURNS: A LOOK AT HEALTH CARE BENEFITS.Sum, V. (2013). Accounting & Taxation, 5(1), 1-8. Retrieved from http://search.proquest.com/docview/1350301492?accountid=34489
SHARE REPURCHASES ANNOUNCEMENT EFFECT ON EARNINGS: EVIDENCE FROM SOUTH AFRICA. Makasi, L. W., & Kruger, J. W. (2013). Accounting & Taxation, 5(1), 41-46. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350308548?accountid=34489"http://search.proquest.com/docview/1350308548?accountid=34489
GENERATIONAL DIFFERENCES IN ATTITUDES TOWARD DEFICIT REDUCTION POLICY. Durant, M. O., & McCarthy, M. (2013). Accounting & Taxation, 5(1), 71-84. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350301572?accountid=34489"http://search.proquest.com/docview/1350301572?accountid=34489
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Abacus
A PRAGMATIST DEFENCE OF CLASSICAL FINANCIAL ACCOUNTING RESEARCH.Rutherford, B. A. (2013). Abacus, 49(2), 197-218. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87917964&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87917964&lang=es&site=ehost-live
ARE LEGAL FAMILIES RELATED TO FINANCIAL REPORTING QUALITY?.Lindahl, F., & Schadwitz, H. (2013). Abacus, 49(2), 242-267. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87917965&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87917965&lang=es&site=ehost-live
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Asian Journal Of Business Management
THE SIMPLE ANALYSIS OF IMPACT ON FINANCIAL OUTSOURCING BECAUSE OF THE RISING OF CLOUD ACCOUNTING.Ling, Z., & Wenlin, G. (2013). Asian Journal Of Business Management, 5(1), 140-143. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86149120&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86149120&lang=es&site=ehost-live
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Accountancy Ireland
CLIENT WHISPERING TIPS FOR ACCOUNTING FIRMS.McCarthy, J. (n.d). Accountancy Ireland, vol. 45, no. 1 (Feb 2013), p. 24-25. HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1312492442/fulltextPDF/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1312492442/fulltextPDF/embedded/YEJQPHR206L7COCD?source=fedsrch
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Academy of Educational Leadership Journal
DEVELOPING A WRITTEN RESEARCH PRODUCTIVITY POLICY FOR A DEPARTMENT OF ACCOUNTING: A CASE STUDY.Walker, K. B., Fleishman, G. M., & Stephenson, T. (2013). Academy of Educational Leadership Journal, 17(3), 117-139. Retrieved from HYPERLINK "http://search.proquest.com/docview/1369310202?accountid=34489"http://search.proquest.com/docview/1369310202?accountid=34489
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Behavioral Research In Accounting
CHARITIES IN COMPETITION: EFFECTS OF ACCOUNTING INFORMATION ON DONATING ADJUSTMENTS. van der Heijden, H. (2013). Behavioral Research In Accounting, 25(1), 1-13.
HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86459220&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86459220&lang=es&site=ehost-live
THE EFFECTIVENESS OF SOX REGULATION: AN INTERVIEW STUDY OF CORPORATE DIRECTORS. Cohen, J. R., Hayes, C., Krishnamoorthy, G., Monroe, G. S., & Wright, A. M. (2013). Behavioral Research In Accounting, 25(1), 61-87. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86459217&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86459217&lang=es&site=ehost-live
THE EFFECT OF MANAGERS' ENABLING PERCEPTIONS ON COSTING SYSTEM USE, PSYCHOLOGICAL EMPOWERMENT, AND TASK PERFORMANCE. Mahama, H., & Cheng, M. M. (2013). Behavioral Research In Accounting, 25(1), 89-114. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86459221&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86459221&lang=es&site=ehost-live
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Business Wire
RESEARCH AND MARKETS: 2013 ACCOUNTING FOR BUSINESS COMBINATIONS, GOODWILL, AND OTHER INTANGIBLE ASSETS: INTERPRETATIONS OF U.S. AND INTERNATIONAL ACCOUNTING STANDARDS.Roig, R. & Ruble B. (2013). Business Wire. HYPERLINK "http://www.researchandmarkets.com/research/6hpvkb/accounting_for"http://www.researchandmarkets.com/research/6hpvkb/accounting_for
RESEARCH AND MARKETS: 'ACCOUNTING FOR LEASES: INTERPRETATIONS OF U.S. GAAP' CONSIDERS RELEVANT LITERATURE FROM THE FASB, EITF, AICPA AND SEC. Business Wire. (Feb 5, 2013). HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1284186173/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1284186173/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch
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Cuadernos de Economa
METODOLOGA PARA UN SCORING DE CLIENTES SIN REFERENCIAS CREDITICIAS. Espin-Garca, O. y Rodrguez-Caballero. C. (2013). Cuadernos de Economa, 32(59), 139-165. HYPERLINK "http://www.fce.unal.edu.co/index.php?option=com_content&task=view&id=1307&Itemid=658" \n _blankhttp://www.fce.unal.edu.co/index.php?option=com_content&task=view&id=1307&Itemid=658
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Critical Perspectives on Accounting
FURTHER CRITICAL REFLECTIONS ON A CONTRIBUTION TO THE METHODOLOGICAL ISSUES DEBATE IN ACCOUNTING. Gallhofer, S., Haslam, J., & Yonekura, A. (2013). Critical Perspectives on Accounting, 24(3), 191-206. doi: HYPERLINK "http://dx.doi.org/10.1016/j.cpa.2012.09.005" \n _blankhttp://dx.doi.org/10.1016/j.cpa.2012.09.005
CRITICAL ACCOUNTING AND COMMUNICATIVE ACTION: ON THE LIMITS OF CONSENSUAL DELIBERATION.Brown, J., & Dillard, J. (2013). Critical Perspectives on Accounting, 24(3), 176-190. doi: HYPERLINK "http://dx.doi.org/10.1016/j.cpa.2012.06.003" \n _blankhttp://dx.doi.org/10.1016/j.cpa.2012.06.003
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Corporate Governance
STAKEHOLDERS, ACCOUNTABILITY AND THE THEORY-PRACTICE GAP IN DEVELOPING NATIONS' CORPORATE GOVERNANCE SYSTEMS: EVIDENCE FROM UGANDA. Wanyama, S., Burton, B., & Helliar, C. (2013). Corporate Governance, 13(1), 18-38. doi : HYPERLINK "http://dx.doi.org/10.1108/14720701311302396" \n _blankhttp://dx.doi.org/10.1108/14720701311302396
RETHINKING THE PRIMACY OF BOARD EFFICACY FOR GOVERNANCE: EVIDENCE FROM INDIA. Gill, S. (2013). Corporate Governance, 13(1), 99-129. doi: HYPERLINK "http://dx.doi.org/10.1108/14720701311302440" \n _blankhttp://dx.doi.org/10.1108/14720701311302440
CORPORATE GOVERNANCE IN ISLAMIC FINANCIAL INSTITUTIONS: THE ISSUES SURROUNDING UNRESTRICTED INVESTMENT ACCOUNT HOLDERS. Magalhes, R., & Al-Saad, S. (2013). Corporate Governance, 13(1), 39-57. doi: HYPERLINK "http://dx.doi.org/10.1108/14720701311302404" \n _blankhttp://dx.doi.org/10.1108/14720701311302404
THE ISO 26000 GUIDANCE ON SOCIAL RESPONSIBILITY INTERNATIONAL STANDARD: WHAT ARE THE BUSINESS GOVERNANCE IMPLICATIONS? Hemphill, T. (2013). Corporate Governance, 13(3), 305-317. doi: HYPERLINK "http://dx.doi.org/10.1108/CG-08-2011-0062" \n _blankhttp://dx.doi.org/10.1108/CG-08-2011-0062
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Corporate Business Taxation Monthly
RESTRUCTURING THE RESEARCH TAX CREDIT. Kent, M., & Feinschreiber, R. (2013). Corporate Business Taxation Monthly, 14(5), 21-24. Retrieved from HYPERLINK "http://search.proquest.com/docview/1365799102?accountid=13250" \n _blankhttp://search.proquest.com/docview/1365799102?accountid=13250
MULTISTATE TAXATION. Tatarowicz, P. M., & Friedman, T. W. (2013). Corporate Business Taxation Monthly, 14(7), 5-6. Retrieved from HYPERLINK "http://search.proquest.com/docview/1366049698?accountid=34489"http://search.proquest.com/docview/1366049698?accountid=34489
INTERNATIONAL TAX DEVELOPMENTS. Tanenbaum, E., Croker, J., Littlefield, C., & Ripley, H. (2013). Corporate Business Taxation Monthly, 14(7), 7-12. Retrieved from HYPERLINK "http://search.proquest.com/docview/1366050842?accountid=34489"http://search.proquest.com/docview/1366050842?accountid=34489
TAX ASPECTS OF NEW YORK CITY'S BUILDING ENERGY BENCHMARKING PROJECT. Goulding, C. R., Albanese, A., & Goulding, C. G. (2013). Corporate Business Taxation Monthly, 14(7), 15-16,47-48. Retrieved from HYPERLINK "http://search.proquest.com/docview/1366050856?accountid=34489"http://search.proquest.com/docview/1366050856?accountid=34489
INTEGRATING SOLAR AND EPACT ROOF TAX INCENTIVES.Goulding, C. R., Goldman, J., & Albanese, A. (2013). Corporate Business Taxation Monthly, 14(7), 17-18,48. Retrieved from HYPERLINK "http://search.proquest.com/docview/1366051016?accountid=34489"http://search.proquest.com/docview/1366051016?accountid=34489
INTERNATIONAL TAX DEVELOPMENTS. Tanenbaum, E., & Ripley, H. (2013). Corporate Business Taxation Monthly, 14(4), 7-8,44-45. Retrieved from HYPERLINK "http://search.proquest.com/docview/1366045332?accountid=34489"http://search.proquest.com/docview/1366045332?accountid=34489
A SIMPLE TAX FIX FOR AMERICA'S TRADE DEFICIT. Kent, M., & Feinschreiber, R. (2013). Corporate Business Taxation Monthly, 14(4), 41-43. Retrieved from HYPERLINK "http://search.proquest.com/docview/1366045312?accountid=34489"http://search.proquest.com/docview/1366045312?accountid=34489
TAXING CONTRIBUTIONS TO POLITICAL ACTION COMMITTEES AFTER CITIZENS UNITED AND SPEECHNOW.ORG. Kent, M., & Feinschreiber, R. (2013). Corporate Business Taxation Monthly, 14(4), 39-40,45-46. Retrieved from HYPERLINK "http://search.proquest.com/docview/1366045190?accountid=34489"http://search.proquest.com/docview/1366045190?accountid=34489
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Construction Accounting & Taxation
Begg, G. R., & Damiano, J. (2013). UNDERFUNDED MULTIEMPLOYER PENSION PLANS POSE PROBLEMS FOR CONTRACTORS. Construction Accounting & Taxation, 23(2), 14-19. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353067319?accountid=34489"http://search.proquest.com/docview/1353067319?accountid=34489
PREDICTIONS AND REALITIES FOR 2013. Carlson, A. (2013).Construction Accounting & Taxation, 23(2), 40-42. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353068576?accountid=34489"http://search.proquest.com/docview/1353068576?accountid=34489
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European Accounting Review
HOW IMPORTANT ARE EARNINGS ANNOUNCEMENTS AS AN INFORMATION SOURCE? Basu, S., Duong, T. X., Markov, S., & Tan, E. (2013). European Accounting Review, 22(2), 221. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353667034?accountid=34489"http://search.proquest.com/docview/1353667034?accountid=34489
THE STEWARDSHIP ROLE OF ANALYST FORECASTS, AND DISCRETIONARY VERSUS NON-DISCRETIONARY ACCRUALS. Christensen, P. O., Frimor, H., & Sabac, F. (2013). European Accounting Review, 22(2), 257. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353667029?accountid=34489"http://search.proquest.com/docview/1353667029?accountid=34489
INVESTMENT DECISIONS ON LONG-TERM ASSETS: INTEGRATING STRATEGIC AND FINANCIAL PERSPECTIVES. Frezatti, F., Bido, D. d. S., Da Cruz, A.,Paula Capuano, Barroso, M. F. G., & Machado, M. J. d. C. (2013). European Accounting Review, 22(2), 297. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353667030?accountid=34489"http://search.proquest.com/docview/1353667030?accountid=34489
NON-AUDIT SERVICES AND AUDIT QUALITY: EVIDENCE FROM PRIVATE FIRMS. Svanstrm, T. (2013). European Accounting Review, 22(2), 337. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353667033?accountid=34489"http://search.proquest.com/docview/1353667033?accountid=34489
SOONER OR LATER? - PARADOXICAL INVESTMENT EFFECTS OF CAPITAL GAINS TAXATION UNDER SIMULTANEOUS INVESTMENT AND ABANDONMENT FLEXIBILITY.Niemann, R., & Sureth, C. (2013). European Accounting Review, 22(2), 367. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353667031?accountid=34489"http://search.proquest.com/docview/1353667031?accountid=34489
HEADQUARTERS-SUBSIDIARY INTERDEPENDENCIES AND THE DESIGN OF PERFORMANCE EVALUATION AND REWARD SYSTEMS IN MULTINATIONAL ENTERPRISES. Du, Y., Deloof, M., & Jorissen, A. (2013). European Accounting Review, 22(2), 391. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353667032?accountid=34489"http://search.proquest.com/docview/1353667032?accountid=34489
THE IMPACT OF CORPORATE GOVERNANCE ON IFRS ADOPTION CHOICES. Verriest, A., Gaeremynck, A., & Thornton, D. B. (2013). European Accounting Review, 22(1), 39. Retrieved from HYPERLINK "http://search.proquest.com/docview/1328409721?accountid=34489"http://search.proquest.com/docview/1328409721?accountid=34489
INTRODUCTION OF INTERNATIONAL ACCOUNTING STANDARDS, DISCLOSURE QUALITY AND ACCURACY OF ANALYSTS' EARNINGS FORECASTS. Glaum, M., Baetge, J., Grothe, A., & Oberdrster, T. (2013). European Accounting Review, 22(1), 79. Retrieved from HYPERLINK "http://search.proquest.com/docview/1328409723?accountid=34489"http://search.proquest.com/docview/1328409723?accountid=34489
AUDITS, REPUTATION, AND REPEATED INTERACTION IN A CAPITAL BUDGETING SETTING. Arnold, M. C., & Schreiber, D. (2013). European Accounting Review, 22(1), 185. Retrieved from HYPERLINK "http://search.proquest.com/docview/1328409700?accountid=34489"http://search.proquest.com/docview/1328409700?accountid=34489
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Financial Accountability & Management
MAKING SENSE OF SOCIAL PRACTICE: THEORETICAL PLURALISM IN PUBLIC SECTOR ACCOUNTING RESEARCH: A REPLY. Jacobs, K. (2013). Financial Accountability & Management, 29(1), 111. Retrieved from HYPERLINK "http://search.proquest.com/docview/1317510905?accountid=13250" \n _blankhttp://search.proquest.com/docview/1317510905?accountid=13250
'TOO BIG TO FAIL AND TOO BIG TO SUCCEED': ACCOUNTING AND PRIVATISATION IN THE PRISON SERVICE OF ENGLAND AND WALES.Mennicken, A. (2013). Financial Accountability & Management, 29(2), 206-226. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86641849&lang=es&site=ehost-live"http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86641849&lang=es&site=ehost-live
CONTEMPORARY UNIVERSITY STRATEGISING: THE FINANCIAL IMPERATIVE. Parker, L. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 1-25. HYPERLINK "http://onlinelibrary.wiley.com/doi/10.1111/faam.12000/abstract" http://onlinelibrary.wiley.com/doi/10.1111/faam.12000/abstract
DRIVERS OF AUTONOMY OF PUBLIC AGENCIES IN ITALY. Barbieri, D., Galli, D., Fedele, P. and Ongaro, E. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 26- 49. HYPERLINK "http://onlinelibrary.wiley.com/doi/10.1111/faam.12001/abstract"http://onlinelibrary.wiley.com/doi/10.1111/faam.12001/abstract
USING RELATIONAL AND TRANSACTIONAL MCSS TO MANAGE THE DELIVERY OF OUTSOURCED PUBLIC SERVICES: EVIDENCE FROM TWELVE CASES IN THE USA.Longo, F. and Barbieri, D. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 50-73. HYPERLINK "http://onlinelibrary.wiley.com/doi/10.1111/faam.12002/abstract"http://onlinelibrary.wiley.com/doi/10.1111/faam.12002/abstract
AN EMPIRICAL INVESTIGATION OF AUDIT PRICING IN THE PUBLIC SECTOR: THE CASE OF GREEK LGOS. Cohen, S. and Leventis, S. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 74- 98. HYPERLINK "http://onlinelibrary.wiley.com/doi/10.1111/faam.12003/abstract"http://onlinelibrary.wiley.com/doi/10.1111/faam.12003/abstract
MAKING SENSE OF SOCIAL PRACTICE: THEORETICAL PLURALISM IN PUBLIC SECTOR ACCOUNTING RESEARCH: A COMMENT. Modell, S. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 99- 110. HYPERLINK "http://onlinelibrary.wiley.com/doi/10.1111/faam.12004/abstract"http://onlinelibrary.wiley.com/doi/10.1111/faam.12004/abstract
FOREWORD MANAGEMENT CONSULTANTS DEMONS OR BENIGN CHANGE AGENTS?.Lapsley, I., Miller, P. and Pollock, N. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 117-123. HYPERLINK "http://onlinelibrary.wiley.com/doi/10.1111/faam.12013/abstract"http://onlinelibrary.wiley.com/doi/10.1111/faam.12013/abstract
CONSULTING UNIVERSITY: A REFLECTION FROM INSIDE. Czarniawska, B. and Mazza, C. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 124- 139. HYPERLINK "http://onlinelibrary.wiley.com/doi/10.1111/faam.12010/abstract"http://onlinelibrary.wiley.com/doi/10.1111/faam.12010/abstract
CONSULTANT-RESEARCHERS IN PUBLIC SECTOR TRANSFORMATION: AN EVOLVING ROLE. Arnaboldi, M. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 140- 160. HYPERLINK "http://onlinelibrary.wiley.com/doi/10.1111/faam.12008/abstract"http://onlinelibrary.wiley.com/doi/10.1111/faam.12008/abstract
THE EVOLUTION OF CLIENT-CONSULTANT RELATIONSHIPS: A SITUATIONAL ANALYSIS OF IT CONSULTANCY IN THE PUBLIC SECTOR. Campagnolo, G. M. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 161- 185. HYPERLINK "http://onlinelibrary.wiley.com/doi/10.1111/faam.12011/abstract"http://onlinelibrary.wiley.com/doi/10.1111/faam.12011/abstract
A CONSULTING GIANT; A DISGRUNTLED CLIENT: A FAILED ATTEMPT TO CHANGE MANAGEMENT CONTROLS IN A PUBLIC SECTOR ORGANISATION. Junaid Ashraf, M. and Uddin, S. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 186- 205. HYPERLINK "http://onlinelibrary.wiley.com/doi/10.1111/faam.12009/abstract"http://onlinelibrary.wiley.com/doi/10.1111/faam.12009/abstract
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Financial Times
ACCOUNTING INSTITUTE HITS BACK AT POLITICIANS. Jones, A. (n.d). Financial Times (Feb 4, 2013), p. 23. HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1283843142/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1283843142/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch
PUSH FOR FLEXIBLE ACCOUNTING. Kelleher, E. (n.d). Financial Times (Mar 4, 2013), p. 2, HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1314407633/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1314407633/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch
INSURERS COOL ON ACCOUNTING REFORM. Gray, A. (n.d). Financial Times (Jun 21, 2013), p. 20. HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1370240452/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1370240452/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch
INSURERS UNSWAYED BY ACCOUNTING RULE PROPOSALS. Gray, A. (n.d). Financial Times, (Jun 21, 2013), p. 14. HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1370240554/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1370240554/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch
CHANGES TO INTERNATIONAL ACCOUNTING STANDARDS ARE FURTHER CHALLENGE.Jones, A. (n.d). Financial Times, (Jun 19, 2013), p. 15. HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1369497520/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1369497520/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch
BASEL BOARD ALARMED AT ACCOUNTING RULES DISCORD. Jones, A. (n.d). Financial Times, (Jan 5, 2013), p. 13. HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1266517198/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1266517198/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch
SHORT SELLERS TARGET CHINESE COMPANIES WITH ACCOUNTING WEAKNESSES LISTED IN HONG KONG.Davies, P. (n.d). Financial Times, (Feb 12, 2013), p. 19. HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1286758125/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1286758125/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch
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Financial Management
PAPER C02: FUNDAMENTALS OF FINANCIAL ACCOUNTING. Sibley, C. (n.d).Financial Management (Feb 2013), p. 44-47. HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1316623222/fulltextPDF/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1316623222/fulltextPDF/embedded/YEJQPHR206L7COCD?source=fedsrch
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International Business Research
ACCOUNTING RESEARCH BY CANADIAN HIGHER EDUCATION INSTITUTIONS: A RETROSPECTIVE ASSESSMENT. Chan, K. C., Chen, Y., Tong, Y., & Zhang, F. (2013). International Business Research, 6(1), 12-21. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=eoh&AN=1361434&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=eoh&AN=1361434&lang=es&site=ehost-live
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International Journal of Business And Management
TOWARDS A SIMPLER SELECTION PROCESS FOR MAINTENANCE STRATEGIES. Robson, K., MacIntyre, J., & Trimble, R. (2013). International Journal of Business and Management, 8(6), 105-114. Retrieved from HYPERLINK "http://search.proquest.com/docview/1327703684?accountid=34489"http://search.proquest.com/docview/1327703684?accountid=34489
EVALUATING THE IMPACTS OF CUSTOMER EXPERIENCE ON PURCHASE INTENTION. Nasermoadeli, A., Ling, K. C., & Maghnati, F. (2013). International Journal of Business and Management, 8(6), 128-138. Retrieved from HYPERLINK "http://search.proquest.com/docview/1327703689?accountid=34489"http://search.proquest.com/docview/1327703689?accountid=34489
THE INFLUENCE OF ECONOMIC FACTORS ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN JORDAN. Shamki, D. (2013). International Journal of Business and Management, 8(6), 89-104. Retrieved from HYPERLINK "http://search.proquest.com/docview/1327703712?accountid=34489"http://search.proquest.com/docview/1327703712?accountid=34489
AUDITING THE STATEMENT OF CASH FLOWS FOR JORDANIAN PUBLIC LISTED COMPANIES. Hanini, E., & Abdullatif, M. (2013). International Journal of Business and Management, 8(4), 123-134. Retrieved from HYPERLINK "http://search.proquest.com/docview/1327711141?accountid=34489"http://search.proquest.com/docview/1327711141?accountid=34489
ON SOME DISCOVERIES IN THE FIELD OF SCIENTIFIC METHODS FOR MANAGEMENT WITHIN THE CONCEPT OF ANALYTIC HIERARCHY PROCESS.Kazibudzki, P. T. (2013). International Journal of Business and Management, 8(8), 22-30. Retrieved from HYPERLINK "http://search.proquest.com/docview/1362610797?accountid=34489"http://search.proquest.com/docview/1362610797?accountid=34489
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International Journal of Electronic Business Management
KNOWLEDGE MANAGEMENT ENABLERS AND KNOWLEDGE CREATION IN ERP SYSTEM SUCCESS. Jeng, D. J., & Dunk, N. (2013). International Journal of Electronic Business Management, 11(1), 49-59. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353551844?accountid=34489"http://search.proquest.com/docview/1353551844?accountid=34489
SPIRAL INTERACTION EFFECTS OF MARKET KNOWLEDGE AND PRODUCT KNOWLEDGE FROM DIVERSIFIED MARKETS. Hu, J., Tai, Y., & Huang, T. (2013). International Journal of Electronic Business Management, 11(1), 33-48. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353551898?accountid=34489"http://search.proquest.com/docview/1353551898?accountid=34489
CASE OF SUCCESSFUL EVOLUTION OF STRATEGY TO CREATE A SUSTAINABLE BUSINESS ORGANIZATION: MANAGERIAL IMPLICATIONS AND CHALLENGES. Kulkarni, G. (2013). International Journal of Business and Management, 8(5), 96-103. Retrieved from HYPERLINK "http://search.proquest.com/docview/1331063755?accountid=34489"http://search.proquest.com/docview/1331063755?accountid=34489
MARKET-SCANNING CAPABILITY - A SCALE TO MEASURE FIRMS' ABILITY TO SENSE OR RESPOND TO THE CHANGES IN THE MARKETPLACE. Alam, M. S., Guild, P. G., & Sparkes, D. (2013).International Journal of Business and Management, 8(4), 10-19. Retrieved from HYPERLINK "http://search.proquest.com/docview/1327711162?accountid=34489"http://search.proquest.com/docview/1327711162?accountid=34489
ORGANIZATIONAL FACTORS IN THE PRODUCT DESIGN DEVELOPMENT PROCESS. Kanno, Y., & Shibata, S. (2013). International Journal of Business and Management, 8(10), 15-26. Retrieved from HYPERLINK "http://search.proquest.com/docview/1362424785?accountid=34489"http://search.proquest.com/docview/1362424785?accountid=34489
CORPORATE ETHICAL AND SOCIAL RESPONSIBILITY AND RELATIONSHIP MARKETING: A CONTENT ANALYSIS OF THE WEBSITES OF MOROCCAN COMMERCIAL BANKS. Amine, M. E. A., Chakor, A., & Alaoui, A. M. (2013). International Journal of Business and Management, 8(3), 71-102. Retrieved from HYPERLINK "http://search.proquest.com/docview/1327703711?accountid=34489"http://search.proquest.com/docview/1327703711?accountid=34489
SKILLS AND ATTRIBUTES NEEDED FOR SUCCESS IN ACCOUNTING CAREER: DO EMPLOYERS' EXPECTATIONS FIT WITH STUDENTS' PERCEPTIONS? EVIDENCE FROM TUNISIA.Klibi, M. F., & Oussii, A. A. (2013). International Journal of Business and Management, 8(8), 118-132. Retrieved from HYPERLINK "http://search.proquest.com/docview/1362611087?accountid=34489"http://search.proquest.com/docview/1362611087?accountid=34489
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Iup Journal of Accounting Research & Audit Practices
VALUE-BASED ACCOUNTING: A PERFORMANCE ANALYSIS OF INDIAN INDUSTRY. Gupta, V. K., & Kumar, P. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(1), 7-20. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=85343898&lang=es&site=ehost-live"http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=85343898&lang=es&site=ehost-live
A PERCEPTUAL STUDY OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR ENHANCING ACCOUNTING FINANCIAL TRANSPARENCY. Dholakia, P. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(1), 63-79. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=85343895&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=85343895&lang=es&site=ehost-live
INTELLECTUAL CAPITAL DISCLOSURE OF SELECT PHARMACEUTICAL AND SOFTWARE COMPANIES IN INDIA. Sen, M., & Sharma, D. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(1), 47-62. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=85343897&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=85343897&lang=es&site=ehost-live
CORPORATE SUSTAINABILITY REPORTING: A REVIEW OF INITIATIVES AND TRENDS. Daizy, Sen, M., & Das, N. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(2), 7-18. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=88142211&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=88142211&lang=es&site=ehost-live
AUDIT COMMITTEES, BOARD STRUCTURES AND FIRM PERFORMANCE: A PANEL DATA STUDY OF BSE 30 COMPANIES. Saibaba, M. D., & Ansari, V. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(2), 19-29. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=88142210&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=88142210&lang=es&site=ehost-live
IMPACT OF COMPANY CHARACTERISTICS ON WEB-BASED BUSINESS REPORTING IN INDIA.Singh, M. (2013). IUP Journal of Accounting Research & Audit Practices, 12(1), 21-46. Retrieved from HYPERLINK "http://search.proquest.com/docview/1316189037?accountid=34489"http://search.proquest.com/docview/1316189037?accountid=34489
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Interdisciplinary Journal of Contemporary Research In Business
IMPACT OF CORPORATE CHARACTERISTICS ON THE QUALITATIVE ATTRIBUTES OF ACCOUNTING EARNING.MOEINADDIN, M., & ROKN ABADI, F. (2013). Interdisciplinary Journal Of Contemporary Research In Business, 4(9), 410-429. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86132241&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86132241&lang=es&site=ehost-live
ACTORS IN INDUSTRIAL RELATIONS: COMPETITORS, COLLABORATORS OR COMPATRIOTS?Ayantunji, O., & Ayantunji, M. M. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 818-828. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370190130?accountid=34489"http://search.proquest.com/docview/1370190130?accountid=34489
A STUDY OF THE CONTEMPORARY ISSUES OF HUMAN RESOURCE MANAGEMENT IN THE RETAIL SECTOR OF SAUDI ARABIA. Qureshi, M. O., Ansari, Z. A., & Sajjad, S. R. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(9), 1205-1216. Retrieved from HYPERLINK "http://search.proquest.com/docview/1316268693?accountid=34489"http://search.proquest.com/docview/1316268693?accountid=34489
RESOURCE AND FLOW MEASUREMENT STANDARDS IN ACCOUNTING AND ECONOMY. Sadeghnia, M., Hooshmand, A., & Majlesi, S. A. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 1128-1135. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370190282?accountid=34489"http://search.proquest.com/docview/1370190282?accountid=34489
IMPLEMENTATION OF INWARD CRM TOWARD ORGANIZATIONAL EFFECTIVENESS IMPROVEMENT. Javanshir, H., Soltani, A. R., Yeganegi, K., & Jafari, H. R. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(11), 636-649. Retrieved from HYPERLINK "http://search.proquest.com/docview/1355491925?accountid=34489"http://search.proquest.com/docview/1355491925?accountid=34489
DEVELOPMENT IN RELATION TO ECONOMICAL CHANGES. Zolfaghri, O., Mansoori, M., Doost, S. H. M., Nejad, A. B., Chirani, H. M., & Rad, M. H. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 488-490. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370189922?accountid=34489"http://search.proquest.com/docview/1370189922?accountid=34489
THE RELATIONSHIP BETWEEN CUSTOMER EXPERIENCE AND SERVICE QUALITY. Fouladivanda, F., Khanmohammadi, Z., Hooman, A., & Rajabinasr, A. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(9), 316-330. Retrieved from HYPERLINK "http://search.proquest.com/docview/1316270603?accountid=34489"http://search.proquest.com/docview/1316270603?accountid=34489
ESTIMATE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN PRESENTATION MANAGERS REQUIRED INFORMATION. Baghersefat, M. J., Zareei, M. H., Bazkiai, M. J., & Siavorodi, R. I. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 511-518. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370189948?accountid=34489"http://search.proquest.com/docview/1370189948?accountid=34489
THE RISKS OF COMMUNICATION BETWEEN DEPARTMENT OF INTERNAL CONTROL & COMPUTER AND ITS IMPACT ON THE EFFICIENCY OF THE ACCOUNTING INFORMATION SYSTEMS IN THE COMMERCIAL BANKS.AlShbiel, M. O. A., & Ahmad, A. A. B. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(11), 297-303. Retrieved from HYPERLINK "http://search.proquest.com/docview/1355488278?accountid=34489"http://search.proquest.com/docview/1355488278?accountid=34489
THE IMPACT OF CAREER AUTONOMY AND CAREER INSECURITY OF THE PROFESSIONAL DEVELOPMENT OF THE ACCOUNTANTS ON THEIR WELL-BEING.Nayebzadeh, S., Addin, M. M., & Amrollahi, M. J. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(10), 384-392. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324456608?accountid=34489"http://search.proquest.com/docview/1324456608?accountid=34489
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International Research Journal of Finance & Economics
THE IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON ACCOUNTING PROCESSES IN THE FUNDAMENTAL METALS INDUSTRY IN IRAN. Karimi, M., Asgari, M., Sadeghi, Z., & Amirhassani, P. (2013). International Research Journal Of Finance & Economics, (103), 100-109. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87023412&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87023412&lang=es&site=ehost-live
PREDICTABILITY OF ASSET RETURNS IN DEVELOPED AND EMERGING MARKETS.Sharma, A., & Thaker, K. (2013). International Research Journal Of Finance & Economics, (103), 44-60. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87023408&lang=es&site=ehost-live"http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87023408&lang=es&site=ehost-live
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International Journal of Accounting Information Systems
INTERNAL INFORMATION TECHNOLOGY AUDIT PROCESS QUALITY: THEORY DEVELOPMENT USING STRUCTURED GROUP PROCESSES. Havelka, D., & Merhout, J. W. (2013). International Journal of Accounting Information Systems, 14(3), 165. Retrieved from HYPERLINK "http://search.proquest.com/docview/1357003319?accountid=34489"http://search.proquest.com/docview/1357003319?accountid=34489
ACCOUNTING BENEFITS AND SATISFACTION IN AN ERP ENVIRONMENT. Kanellou, A., & Spathis, C. (2013).International Journal of Accounting Information Systems, 14(3), 209. Retrieved from HYPERLINK "http://search.proquest.com/docview/1357003323?accountid=34489"http://search.proquest.com/docview/1357003323?accountid=34489
TOWARD A MODEL OF EFFECTIVE MONITORING OF IT APPLICATION DEVELOPMENT AND MAINTENANCE SUPPLIERS IN MULTISOURCED ENVIRONMENTS. Herz, T. P., Hamel, F., Uebernickel, F., & Brenner, W. (2013). International Journal of Accounting Information Systems, 14(3), 235. Retrieved from HYPERLINK "http://search.proquest.com/docview/1357003265?accountid=34489"http://search.proquest.com/docview/1357003265?accountid=34489
FOCUS GROUP METHODS: USING INTERACTIVE AND NOMINAL GROUPS TO EXPLORE EMERGING TECHNOLOGY-DRIVEN PHENOMENA IN ACCOUNTING AND INFORMATION SYSTEMS. Sutton, S. G., & Arnold, V. (2013). International Journal of Accounting Information Systems, 14(2), 81. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324506334?accountid=34489"http://search.proquest.com/docview/1324506334?accountid=34489
INTERNAL CORPORATE PREDICTION MARKETS: "FROM EACH ACCORDING TO HIS BET". O'Leary, D.,E. (2013). International Journal of Accounting Information Systems, 14(2), 89-n/a. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324506332?accountid=34489"http://search.proquest.com/docview/1324506332?accountid=34489
COLLABORATIVE DESIGN RESEARCH: LESSONS FROM CONTINUOUS AUDITING.Alles, M. G., Kogan, A., & Vasarhelyi, M. A. (2013). International Journal of Accounting Information Systems, 14(2), 104-n/a. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324509160?accountid=34489"http://search.proquest.com/docview/1324509160?accountid=34489
CRITICAL DIALOGICS, AGONISTIC PLURALISM, AND ACCOUNTING INFORMATION SYSTEMS.Dillard, J., & Yuthas, K. (2013). International Journal of Accounting Information Systems, 14(2), 113. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324506336?accountid=34489"http://search.proquest.com/docview/1324506336?accountid=34489
SOCIAL NETWORK ANALYSIS IN ACCOUNTING INFORMATION SYSTEMS RESEARCH.Worrell, J., Wasko, M., & Johnston, A. (2013). International Journal of Accounting Information Systems, 14(2), 127. Retrieved from HYPERLINK "http://search.proquest.com/docview/1324509164?accountid=34489"http://search.proquest.com/docview/1324509164?accountid=34489
INCENTIVE EFFECTS OF ENTERPRISE SYSTEMS ON THE MAGNITUDE AND DETECTABILITY OF REPORTING MANIPULATIONS. Stratopoulos, T. C., Vance, T. W., & Zou, X. (2013). International Journal of Accounting Information Systems, 14(1), 39. Retrieved from HYPERLINK "http://search.proquest.com/docview/1271930590?accountid=34489"http://search.proquest.com/docview/1271930590?accountid=34489
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International Journal of Accounting and Information Management
DO HIGH AND LOW-RANKED SUSTAINABILITY STOCKS PERFORM DIFFERENTLY? Lee, D. D., Faff, R. W., & Saphira A.C. Rekker. (2013). International Journal of Accounting and Information Management, 21(2), 116-132. doi: HYPERLINK "http://dx.doi.org/10.1108/18347641311312267"http://dx.doi.org/10.1108/18347641311312267
IMPACT OF BOARD OWNERSHIP, CEO-CHAIR DUALITY AND FOREIGN EQUITY PARTICIPATION ON AUDITOR QUALITY CHOICE OF IPO COMPANIES. KM, W. K., Tony, v. Z., & Mollah, S. (2013). International Journal of Accounting and Information Management, 21(2), 148-169. doi: HYPERLINK "http://dx.doi.org/10.1108/18347641311312285"http://dx.doi.org/10.1108/18347641311312285
WHO EXTENDS THE EXTENSIBLE? Rao, Y., Guo, K., & Hou, J. (2013). International Journal of Accounting and Information Management, 21(2), 133-147. doi: HYPERLINK "http://dx.doi.org/10.1108/18347641311312276"http://dx.doi.org/10.1108/18347641311312276
AN ANALYSIS OF ATTRIBUTES THAT IMPACT ADOPTION OF AUDIT SOFTWARE.Razi, M. A., & Madani, H. H. (2013). International Journal of Accounting and Information Management, 21(2), 170-188. doi: HYPERLINK "http://dx.doi.org/10.1108/18347641311312320"http://dx.doi.org/10.1108/18347641311312320
DETERMINANTS AND USEFULNESS OF ANALYSTS' CASH FLOW FORECASTS: EVIDENCE FROM AUSTRALIA. Ahmed, K., & Muhammad, J. A. (2013). International Journal of Accounting and Information Management, 21(1), 4-21. doi: HYPERLINK "http://dx.doi.org/10.1108/18347641311299722"http://dx.doi.org/10.1108/18347641311299722
HOW DOES ENVIRONMENTAL ACCOUNTING INFORMATION INFLUENCE ATTENTION AND INVESTMENT? Alewine, H. C., & Stone, D. N. (2013). International Journal of Accounting and Information Management, 21(1), 22-52. doi: HYPERLINK "http://dx.doi.org/10.1108/18347641311299731"http://dx.doi.org/10.1108/18347641311299731
THE SUPPLEMENTAL ROLE OF OPERATING CASH FLOWS IN EXPLAINING SHARE RETURNS. Cheng, C. S. A., Johnston, J., & Cathy, Z. L. (2013). International Journal of Accounting and Information Management, 21(1), 53-71. doi: HYPERLINK "http://dx.doi.org/10.1108/18347641311299740"http://dx.doi.org/10.1108/18347641311299740
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Indian Streams Research Journal
DEVELOPMENT OF HUMAN RESOURCE ACCOUNTING (HRA) RESEARCH IN THE CAPITAL MARKET: EVIDENCE FROM INDIA. PARIJAN, K., & SUMANGALA, C. C. (2013). Indian Streams Research Journal, 3(5), 1-4. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=a9h&AN=87978637&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=a9h&AN=87978637&lang=es&site=ehost-live
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International Journal Of Business & Social Science
THE IMPACT OF IT SOPHISTICATIONS ON THE PERCEIVED USEFULNESS OF ACCOUNTING INFORMATION CHARACTERISTICS AMONG JORDANIAN LISTED COMPANIES.Al-Eqab, M., & Adel, D. (2013). International Journal Of Business & Social Science, 4(3), 145-155. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87607388&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87607388&lang=es&site=ehost-live
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International Journal of Digital Accounting Research
ACCOUNTING INFORMATION SYSTEMS IN AN ERP ENVIRONMENT AND TUNISIAN FIRM PERFORMANCE.Daoud, H., & Triki, M. (2013). International Journal of Digital Accounting Research, 13, 1-35. Retrieved from HYPERLINK "http://search.proquest.com/docview/1353081462?accountid=34489"http://search.proquest.com/docview/1353081462?accountid=34489
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Journal of Accounting & Organizational Change
RESEARCH PRODUCTIVITY OF ACCOUNTING ACADEMICS IN CHANGING AND CHALLENGING TIMES.Wills, D., Ridley, G., & Mitev, H. (2013). Journal of Accounting & Organizational Change, 9(1), 4-25. doi: HYPERLINK "http://dx.doi.org/10.1108/18325911311307186" \n _blankhttp://dx.doi.org/10.1108/18325911311307186
MANAGEMENT ACCOUNTING CHANGE IN AN EGYPTIAN ORGANIZATION: AN INSTITUTIONAL ANALYSIS. Youssef, M. A. (2013). Journal of Accounting & Organizational Change, 9(1), 50-73. doi: HYPERLINK "http://dx.doi.org/10.1108/18325911311307203" \n _blankhttp://dx.doi.org/10.1108/18325911311307203
ROUTINE AND CHANGE: THE ROLE OF MANAGEMENT ACCOUNTING AND CONTROL. Jack, L., & Mundy, J. (2013). Journal of Accounting & Organizational Change, 9(2), 112-118. doi: HYPERLINK "http://dx.doi.org/10.1108/18325911311325924" \n _blankhttp://dx.doi.org/10.1108/18325911311325924
SHARED SERVICE CENTRES AND MANAGEMENT CONTROL STRUCTURE CHANGE.Minnaar, R. A., & Vosselman, E. G. J. (2013). Journal of Accounting & Organizational Change, 9(1), 74-98. doi: HYPERLINK "http://dx.doi.org/10.1108/18325911311307212" \n _blankhttp://dx.doi.org/10.1108/18325911311307212
SUBJECTIVITIES AND MICRO-PROCESSES OF CHANGE IN ACCOUNTING PRACTICES: A CASE STUDY. Ancelin-Bourguignon, A., Saulpic, O., & Zarlowski, P. (2013). Journal of Accounting & Organizational Change, 9(2), 206-236. doi: HYPERLINK "http://dx.doi.org/10.1108/18325911311325960" \n _blankhttp://dx.doi.org/10.1108/18325911311325960
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Journal of Islamic Accounting And Business Research
THE NEED OF ACCOUNTING STANDARDS FOR ISLAMIC FINANCIAL INSTITUTIONS: EVIDENCE FROM AAOIFI. Adel, M. S., & Mustafa, M. H. (2013). Journal of Islamic Accounting and Business Research, 4(1), 64-76. doi: HYPERLINK "http://dx.doi.org/10.1108/17590811311314294" \n _blankhttp://dx.doi.org/10.1108/17590811311314294
ANTECEDENTS OF ZAKAT PAYERS' TRUST IN AN EMERGING ZAKAT SECTOR: AN EXPLORATORY STUDY. Murtala Oladimeji, A. M., Muslim Har, S. M., & Muhammad, A. A. (2013). Journal of Islamic Accounting and Business Research, 4(1), 4-25. doi: HYPERLINK "http://dx.doi.org/10.1108/17590811311314267" \n _blankhttp://dx.doi.org/10.1108/17590811311314267
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Journal of International Financial Management & Accounting
MAJORITY SHAREHOLDER OWNERSHIP AND REAL EARNINGS MANAGEMENT: EVIDENCE FROM KOREA. Goh, J., Lee, H., & Lee, J. (2013). Journal Of International Financial Management & Accounting, 24(1), 26-61. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86146830&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86146830&lang=es&site=ehost-live
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Journal Of Public Budgeting, Accounting & Financial Management
CHARITABLE RATINGS AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM THE HUMAN SERVICE SECTOR. Ling, Q., & Neely, D. G. (2013). Journal of Public Budgeting, Accounting & Financial Management, 25(1), 69-90. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349242461?accountid=13250"http://search.proquest.com/docview/1349242461?accountid=13250
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Journal of Accounting, Business & Management
STRATEGY AND MANAGEMENT ACCOUNTING PRACTICES ALIGNMENT AND ITS EFFECT ON ORGANIZATIONAL PERFORMANCE. Abdel Al, S., & McLellan, J. D. (2013). Journal Of Accounting, Business & Management, 20(1), 1-27. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87002788&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87002788&lang=es&site=ehost-live
Academy of Accounting & Financial Studies Journal
DEVELOPING A GREY ACTIVITY BASED COSTING (G-ABC) METHOD TO CAPTURE THE INHERENT UNCERTAINTY IN IDENTIFYING COST DRIVERS' CONSUMPTION RATES. Raeesi, R., & Amini, A. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 41-56. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368612862?accountid=34489"http://search.proquest.com/docview/1368612862?accountid=34489
CAPITAL STRUCTURE CHOICES AND SURVIVAL IN A DEREGULATED ENVIRONMENT. Francia, A. J., Kuiate, C. S., Noland, T. R., & Porter, M. C. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 57-69. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368612829?accountid=34489"http://search.proquest.com/docview/1368612829?accountid=34489
OWNERSHIP AND CONTROL RIGHTS' ALLOCATIONS AND INCOMPLETE CONTRACTS: EMPIRICAL ANALYSIS OF DRUG DEVELOPMENT PARTNERSHIPS. Hyttinen, L. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 71-93. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368612950?accountid=34489"http://search.proquest.com/docview/1368612950?accountid=34489
Avel, D. (2013). RECONCILING COST CALCULATIONS AND MANAGEMENT CONTROL TOOLS IN MUNICIPAL SERVICES: AN EMPIRICAL STUDY. Academy of Accounting and Financial Studies Journal, 17(2), 109-125. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368612941?accountid=34489"http://search.proquest.com/docview/1368612941?accountid=34489
FINANCIAL INSTRUMENT CREDIT IMPAIRMENT MODELS - A RIFT IN THE CONVERGENCE OF IASB AND FASB ACCOUNTING STANDARDS.Etheridge, H., & Hsu, K. H. Y. (2013). Academy of Accounting and Financial Studies Journal, 17(1), 119-126. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368593823?accountid=34489"http://search.proquest.com/docview/1368593823?accountid=34489
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Journal of Business Ethics
TAKING STOCK OF ACCOUNTING ETHICS SCHOLARSHIP: A REVIEW OF THE JOURNAL LITERATURE. Bampton, R., & Cowton, C. J. (2013). Journal of Business Ethics, 114(3), 549-563. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1341-3"http://dx.doi.org/10.1007/s10551-012-1341-3
CHANGES IN ATTITUDES TOWARDS BUSINESS ETHICS HELD BY FORMER SOUTH AFRICAN BUSINESS MANAGEMENT STUDENTS.Price, G., & van, d. W. (2013). Journal of Business Ethics, 113(3), 429-440. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1314-6"http://dx.doi.org/10.1007/s10551-012-1314-6
ADVANCING ETHICS IN PUBLIC ORGANIZATIONS: THE IMPACT OF AN ETHICS PROGRAM ON EMPLOYEES' PERCEPTIONS AND BEHAVIORS IN A REGIONAL COUNCIL. Beeri, I., Dayan, R., Vigoda-gadot, E., & Werner, S. B. (2013). Journal of Business Ethics, 112(1), 59-78. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1232-7"http://dx.doi.org/10.1007/s10551-012-1232-7
A SOCIAL COGNITIVE PERSPECTIVE ON THE RELATIONSHIPS BETWEEN ETHICS EDUCATION, MORAL ATTENTIVENESS, AND PRESOR.Wurthmann, K. (2013). Journal of Business Ethics, 114(1), 131-153. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1330-6"http://dx.doi.org/10.1007/s10551-012-1330-6
THE BUSINESS CASE FOR ASSERTING THE BUSINESS CASE FOR BUSINESS ETHICS. Michalos, A. C. (2013). Journal of Business Ethics, 114(4), 599-606. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-013-1706-2"http://dx.doi.org/10.1007/s10551-013-1706-2
TEACHING GLOBAL ETHICAL STANDARDS: A CASE AND STRATEGY FOR BROADENING THE ACCOUNTING ETHICS CURRICULUM. Tweedie, D., Dyball, M. C., Hazelton, J., & Wright, S. (2013). Journal of Business Ethics, 115(1), 1-15. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1364-9"http://dx.doi.org/10.1007/s10551-012-1364-9
THE ROLE OF CORPORATE VALUE CLUSTERS IN ETHICS, SOCIAL RESPONSIBILITY, AND PERFORMANCE: A STUDY OF FINANCIAL PROFESSIONALS AND IMPLICATIONS FOR THE FINANCIAL MELTDOWN.Jin, K. G., Drozdenko, R., & Deloughy, S. (2013). Journal of Business Ethics, 112(1), 15-24. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1227-4"http://dx.doi.org/10.1007/s10551-012-1227-4
THE INTERACTION OF LEARNING STYLES AND TEACHING METHODOLOGIES IN ACCOUNTING ETHICAL INSTRUCTION. O'leary, C., & Stewart, J. (2013). Journal of Business Ethics, 113(2), 225-241. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1291-9"http://dx.doi.org/10.1007/s10551-012-1291-9
FAIRNESS IN FINANCIAL MARKETS: THE CASE OF HIGH FREQUENCY TRADING. Angel, J. J., & Mccabe, D. (2013). Journal of Business Ethics, 112(4), 585-595. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1559-0"http://dx.doi.org/10.1007/s10551-012-1559-0
WHITHER STAKEHOLDER THEORY? A GUIDE FOR THE PERPLEXED REVISITED. Hasnas, J. (2013). Journal of Business Ethics, 112(1), 47-57. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1231-8"http://dx.doi.org/10.1007/s10551-012-1231-8
IMPACT OF JOB SATISFACTION AND PERSONAL VALUES ON THE WORK ORIENTATION OF CHINESE ACCOUNTING PRACTITIONERS. Lan, G., Okechuku, C., Zhang, H., & Cao, J. (2013). Journal of Business Ethics, 112(4), 627-640. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1562-5"http://dx.doi.org/10.1007/s10551-012-1562-5
TIMING IN ACCOUNTABILITY AND TRUST RELATIONSHIPS. Carmona, S., Donoso, R., Reckers, P. M., & J. (2013). Journal of Business Ethics, 112(3), 481-495. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1273-y"http://dx.doi.org/10.1007/s10551-012-1273-y
CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES: EVIDENCE FROM AN EMERGING ECONOMY. Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Journal of Business Ethics, 114(2), 207-223. doi: HYPERLINK "http://dx.doi.org/10.1007/s10551-012-1336-0"http://dx.doi.org/10.1007/s10551-012-1336-0
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Journal of Applied Business Research
CTIVITY-BASED COSTING IN SMALL MANUFACTURING FIRMS: SOUTH AFRICAN STUDY.Rundora, R., Ziemerink, T., & Oberholzer, M. (2013). A Journal of Applied Business Research, 29(2), 485-498. Retrieved from HYPERLINK "http://search.proquest.com/docview/1321924956?accountid=34489"http://search.proquest.com/docview/1321924956?accountid=34489
FIRM'S COMMITMENT AND BRAND IMAGE AND THEIR IMPACT ON EXPERIENCE MARKETING: DEVELOPING COUNTRY'S PERSPECTIVE.Rahman, M. S., Khan, A. H., & Moudud, H. (2013). Journal of Applied Business Research, 29(3), 871-875. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370363954?accountid=34489"http://search.proquest.com/docview/1370363954?accountid=34489
MANAGERS' MOTIVATIONAL ANTECEDENTS TO SUPPORT ACTIVITY-BASED COSTING SYSTEMS.Ibrahim, M. E., PhD., & Saheem, W. H., PhD. (2013). Journal of Applied Business Research, 29(3), 935-943. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370363956?accountid=34489"http://search.proquest.com/docview/1370363956?accountid=34489
JUMP DYNAMICS AND VOLATILITY COMPONENTS FOR OECD STOCK RETURNS. Guesmi, K., Akbar, F., Kazi, I. A., PhD., & Chkili, W. (2013). Journal of Applied Business Research, 29(3), 777-792. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370363947?accountid=34489"http://search.proquest.com/docview/1370363947?accountid=34489
INTERTEMPORAL RELATION BETWEEN THE EXPECTED RETURN AND RISK: AN EVALUATION OF EMERGING MARKET. Xiao, Z., & Zhao, P. (2013). Journal of Applied Business Research, 29(3), 809-818. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370363946?accountid=34489"http://search.proquest.com/docview/1370363946?accountid=34489
EQUITY-BASED COMPENSATION TO OUTSIDE DIRECTORS AND ACCOUNTING CONSERVATISM. Jeong, K., & Kim, H. (2013). Journal of Applied Business Research, 29(3), 885-900. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370363958?accountid=34489"http://search.proquest.com/docview/1370363958?accountid=34489
FIRM VALUATION, MARKET RESPONSES, AND ACCOUNTING CONSERVATISM. Petruska, K. A., PhD., & Wakil, G. (2013). Journal of Applied Business Research, 29(3), 793-808. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370363949?accountid=34489"http://search.proquest.com/docview/1370363949?accountid=34489
THE EVOLUTION OF A BALANCED SCORECARD.Malina, M. A., PhD. (2013). Journal of Applied Business Research, 29(3), 901-912. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370363951?accountid=34489"http://search.proquest.com/docview/1370363951?accountid=34489
GEOGRAPHY OF STOCK RETURNS: EVIDENCE FROM AN EMERGING MARKET. Farooq, O., & Hassani, M. K. (2013). Journal of Applied Business Research, 29(3), 711-716. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370363943?accountid=34489"http://search.proquest.com/docview/1370363943?accountid=34489
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Journal of Financial Reporting and Accounting
STOCK OPTION FRAUD PREVENTION IN ISLAMIC COUNTRY: DOES CORPORATE GOVERNANCE MATTER? Ismail, T. H., & Abdelmoniem, Z. (2013). Journal of Financial Reporting and Accounting, 11(1), 4-28. doi: HYPERLINK "http://dx.doi.org/10.1108/JFRA-03-2013-0013" \n _blankhttp://dx.doi.org/10.1108/JFRA-03-2013-0013
IMPACT OF BANKING REGULATION ON RISK AND EFFICIENCY IN ISLAMIC BANKING.Alam, N. (2013). Journal of Financial Reporting and Accounting, 11(1), 29-50. doi: HYPERLINK "http://dx.doi.org/10.1108/JFRA-03-2013-0010"http://dx.doi.org/10.1108/JFRA-03-2013-0010
A PROBABILISTIC EVOLUTIONARY LEARNING MODEL WITH EPISTEMOLOGICAL MEANING IN ISLAMIC ECONOMICS AND FINANCE.Masudul, A. C., & Hossain, M. M. (2013). Journal of Financial Reporting and Accounting, 11(1), 64-79. doi: HYPERLINK "http://dx.doi.org/10.1108/JFRA-03-2013-0015"http://dx.doi.org/10.1108/JFRA-03-2013-0015
CORPORATE GOVERNANCE AND INCOME SMOOTHING IN CHINA. Chi-Yih, Y., Boon, L. T., & Ding, X. (2012). Journal of Financial Reporting and Accounting, 10(2), 120-139. doi: HYPERLINK "http://dx.doi.org/10.1108/19852511211273688"http://dx.doi.org/10.1108/19852511211273688
CORPORATE GOVERNANCE AND ACCESS TO INTEREST BEARING DEBT. Aldamen, H., & Duncan, K. (2012). Journal of Financial Reporting and Accounting, 10(2), 140-152. doi: HYPERLINK "http://dx.doi.org/10.1108/19852511211273697"http://dx.doi.org/10.1108/19852511211273697
ARE IMPAIRMENT INDICATORS AND LOSSES ASSOCIATED IN THAILAND? Peetathawatchai, P., & Acaranupong, K. (2012). Journal of Financial Reporting and Accounting, 10(1), 95-114. doi: HYPERLINK "http://dx.doi.org/10.1108/19852511211237462"http://dx.doi.org/10.1108/19852511211237462
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Journal of Financial Management of Property and Construction
QUANTIFYING ROBUSTNESS IN PFIS. Sundaraj, G., & Eaton, D. (2013). Journal of Financial Management of Property and Construction, 18(1), 26-52. doi: HYPERLINK "http://dx.doi.org/10.1108/13664381311305069" \n _blankhttp://dx.doi.org/10.1108/13664381311305069
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Journal of Accountancy
THE ASSURANCE MARKET FOR SUSTAINABILITY REPORTING. Lynch, N. C., PhD. (2013). Journal of Accountancy, 215(5), 35-35,8. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350945650?accountid=13250" \n _blankhttp://search.proquest.com/docview/1350945650?accountid=13250
QUALIFIED SMALL BUSINESS STOCK. Nevius, A. M. (2013). Journal of Accountancy, 215(5), 74. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350926014?accountid=34489"http://search.proquest.com/docview/1350926014?accountid=34489
HIGH SCHOOL ACCOUNTING STUDENTS WIN FOR TV PITCHES. (2013). Journal of Accountancy, 215(5), 82. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350945656?accountid=34489"http://search.proquest.com/docview/1350945656?accountid=34489
PROPOSED REGS. WOULD GOVERN EMPLOYMENT TAX LIABILITY OF THIRD-PARTY AGENTS. Bonner, P. (2013). Journal of Accountancy, 215(4), 78-78,80. Retrieved from HYPERLINK "http://search.proquest.com/docview/1329184698?accountid=34489"http://search.proquest.com/docview/1329184698?accountid=34489
IRS REGULATION OF TAX RETURN PREPARERS STRUCK DOWN.Nevius, A. M., J.D. (2013). Journal of Accountancy, 215(3), 10. Retrieved from HYPERLINK "http://search.proquest.com/docview/1318930183?accountid=34489"http://search.proquest.com/docview/1318930183?accountid=34489
AVOID AUDIT DEFICIENCIES. Harris, Morris E,C.P.A., C.G.M.A. (2013). Journal of Accountancy, 215(3), 20. Retrieved from HYPERLINK "http://search.proquest.com/docview/1318933164?accountid=34489"http://search.proquest.com/docview/1318933164?accountid=34489
CLARIFYING THE STANDARD FOR GROUP AUDITS.Thomas, C. W., & Wedemeyer, P. D., C.P.A. (2013). Journal of Accountancy, 215(3), 32-39,8. Retrieved from HYPERLINK "http://search.proquest.com/docview/1318930149?accountid=34489"http://search.proquest.com/docview/1318930149?accountid=34489
TIME TO RECRUIT TALENT. Wilson, J. (2013). Journal of Accountancy, 215(5), 20. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350945640?accountid=34489"http://search.proquest.com/docview/1350945640?accountid=34489
DELAYED RETIREMENTS SLOW CAREER PROGRESSION. Hagel, J. (2013). Journal of Accountancy, 215(5), 22-23. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350959057?accountid=34489"http://search.proquest.com/docview/1350959057?accountid=34489
TIGTA: NONCASH CHARITABLE CONTRIBUTION CLAIMS STILL OFTEN ERRONEOUS.Bonner, P. (2013). Journal of Accountancy, 215(5), 70-70,72. Retrieved from HYPERLINK "http://search.proquest.com/docview/1350926010?accountid=34489"http://search.proquest.com/docview/1350926010?accountid=34489
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Journal of Finance and Accountancy
JOINT PROVISION OF EXTERNAL AUDIT AND NON-AUDIT SERVICES: ALTERNATIVE PROPOSITIONS.Dodor, J. B. K., & Darby, M. A. (2013). Journal of Finance and Accountancy, 12, 1-14. Retrieved from HYPERLINK "http://search.proquest.com/docview/1326738744?accountid=13250" \n _blankhttp://search.proquest.com/docview/1326738744?accountid=13250
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Journal of Business Finance & Accounting
THE EMERGENCE OF SECOND-TIER AUDITORS IN THE US: EVIDENCE FROM INVESTOR PERCEPTIONS OF FINANCIAL REPORTING CREDIBILITY.Cassell, C. A., Giroux, G., Myers, L. A., & Omer, T. C. (2013). Journal of Business Finance & Accounting, 40(3-4), 350. Retrieved from HYPERLINK "http://search.proquest.com/docview/1346712568?accountid=34489"http://search.proquest.com/docview/1346712568?accountid=34489
FINANCIAL REPORTING QUALITY, STRUCTURAL PROBLEMS AND THE INFORMATIVENESS OF MANDATED DISCLOSURES ON INTERNAL CONTROLS. Ghosh, A. (., & Lee, Y. G. (2013).Journal of Business Finance & Accounting, 40(3-4), 318. Retrieved from HYPERLINK "http://search.proquest.com/docview/1346712565?accountid=34489"http://search.proquest.com/docview/1346712565?accountid=34489
AN ANALYSIS OF ACCOUNTING FRAUDS AND THE TIMING OF ANALYST COVERAGE DECISIONS AND RECOMMENDATION REVISIONS: EVIDENCE FROM THE US. Young, S. M., & Peng, E. Y. (2013). Journal of Business Finance & Accounting, 40(3-4), 399. Retrieved from HYPERLINK "http://search.proquest.com/docview/1346712573?accountid=34489"http://search.proquest.com/docview/1346712573?accountid=34489
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Journal of Accounting in Emerging Economies
THE ASSOCIATION BETWEEN ACCOUNTING STANDARDS, LEGAL FRAMEWORK AND THE QUALITY OF FINANCIAL REPORTING BY A GOVERNMENT MINISTRY IN UGANDA. Stephen, K. N., Tauringana, V., Balunywa, W., & Stephen, N. E. (2013). Journal of Accounting in Emerging Economies, 3(1), 65-81. doi: HYPERLINK "http://dx.doi.org/10.1108/20440831311287709" \n _blankhttp://dx.doi.org/10.1108/20440831311287709
FACTORS THAT INFLUENCE IRANIAN STUDENTS' DECISION TO CHOOSE ACCOUNTING MAJOR.Dalci, I., Arasli, H., Tmer, M., & Baradarani, S. (2013). Journal of Accounting in Emerging Economies, 3(2), 145-163. doi: HYPERLINK "http://dx.doi.org/10.1108/20421161311288866"http://dx.doi.org/10.1108/20421161311288866
CORPORATE GOVERNANCE, REPORTING QUALITY, AND FIRM VALUE: EVIDENCE FROM INDONESIA. Siagian, F., Siregar, S. V., & Rahadian, Y. (2013). Journal of Accounting in Emerging Economies, 3(1), 4-20. doi: HYPERLINK "http://dx.doi.org/10.1108/20440831311287673"http://dx.doi.org/10.1108/20440831311287673
MEASURING QUALITY OF REPORTED EARNINGS' RESPONSE TO CORPORATE GOVERNANCE REFORMS IN RUSSIA.Ahmed, S. (2013). Journal of Accounting in Emerging Economies, 3(1), 21-46. doi: HYPERLINK "http://dx.doi.org/10.1108/20440831311287682"http://dx.doi.org/10.1108/20440831311287682
O VIS DA COGNIO NUMRICA E SEUS REFLEXOS NAS DECISES CONTBEIS. HYPERLINK "http://dialnet.unirioja.es/servlet/autor?codigo=3192720" \n _blankCarolina, V.M. & HYPERLINK "http://dialnet.unirioja.es/servlet/autor?codigo=3081005" \n _blankAdriano L.B. (2013). HYPERLINK "http://dialnet.unirioja.es/servlet/revista?codigo=19450" \n _blankRevista Ambiente Contbil. Vol. 5, N. 1, pgs. 39-54. HYPERLINK "http://dialnet.unirioja.es/servlet/articulo?codigo=4205896" \n _blankhttp://dialnet.unirioja.es/servlet/articulo?codigo=4205896
AVALIAO DA ADERNCIA AOS CRITRIOS INTERNACIONAIS DE TRANSPARNCIA PARA A DIVULGAO E APRESENTAO DAS CONTAS PBLICAS MUNICIPAIS. HYPERLINK "http://dialnet.unirioja.es/servlet/autor?codigo=3192869" \n _blankClilson C.V., HYPERLINK "http://dialnet.unirioja.es/servlet/autor?codigo=3192872" \n _blankCarla M.V., HYPERLINK "http://dialnet.unirioja.es/servlet/autor?codigo=3192874" \n _blankWaldemar S. & HYPERLINK "http://dialnet.unirioja.es/servlet/autor?codigo=3192876" \n _blankMariomar L. HYPERLINK "http://dialnet.unirioja.es/servlet/revista?codigo=19450" \n _blankRevista Ambiente Contbil. HYPERLINK "http://dialnet.unirioja.es/servlet/listaarticulos?tipo_busqueda=EJEMPLAR&revista_busqueda=19450&clave_busqueda=326672" \n _blankVol. 5, N. 1, 2013 , pgs. 152-178. HYPERLINK "http://dialnet.unirioja.es/servlet/articulo?codigo=4206145" \n _blankhttp://dialnet.unirioja.es/servlet/articulo?codigo=4206145
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Journal Of International Accounting Research
BUDGETARY PARTICIPATION IN TURKEY: THE EFFECTS OF INFORMATION ASYMMETRY, GOAL COMMITMENT, AND ROLE AMBIGUITY ON JOB SATISFACTION AND PERFORMANCE. Jermias, J., & Yigit, F. (2013). Journal Of International Accounting Research, 12(1), 29-54. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87417344&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87417344&lang=es&site=ehost-live
COMPARABILITY OF EARNINGS IN SCANDINAVIAN COUNTRIES: THE IMPACT OF MANDATORY IFRS ADOPTION AND STOCK EXCHANGE CONSOLIDATIONS. Caban-Garcia, M. T., & He, H. (2013). Journal Of International Accounting Research, 12(1), 55-76. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87417343&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87417343&lang=es&site=ehost-live
MANAGEMENT MOTIVE, WEAK GOVERNANCE, EARNINGS MANAGEMENT, AND FRAUDULENT FINANCIAL REPORTING: MALAYSIAN EVIDENCE. Hasnan, S., Abdul Rahman, R., & Mahenthiran, S. (2013). Journal Of International Accounting Research, 12(1), 1-27. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87417342&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87417342&lang=es&site=ehost-live
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Journal of American Business Review, Cambridge
THE ROLE OF INCENTIVE COMPENSATION ON TAX AVOIDANCE: EMPIRICAL EVIDENCE FROM THAILAND. Chen, X. (2013). Journal of American Business Review, Cambridge., 1(2), 199-206. Retrieved from HYPERLINK "http://search.proquest.com/docview/1356599318?accountid=34489"http://search.proquest.com/docview/1356599318?accountid=34489
SMALL AND MEDIUM SIZED ENTERPRISES IN THE GLOBAL ECONOMY. Diehl, J., Toombs, L., & Maniam, B. (2013). Journal of American Academy of Business, Cambridge, 19(1), 45-51. Retrieved from HYPERLINK "http://search.proquest.com/docview/1357565477?accountid=34489"http://search.proquest.com/docview/1357565477?accountid=34489
CPA RE-ENGAGEMENT AND AUDIT QUALITY.Guan, Y., & Yang, Y. (2013). Journal of American Academy of Business, Cambridge, 19(1), 242-249. Retrieved from HYPERLINK "http://search.proquest.com/docview/1357565496?accountid=34489"http://search.proquest.com/docview/1357565496?accountid=34489
OUTSOURCING: FRIEND OR FOE TO U.S. MNCS? Soils, A., Leavell, H., & Maniam, B. (2013). Journal of American Academy of Business, Cambridge, 19(1), 337-342. Retrieved from HYPERLINK "http://search.proquest.com/docview/1357565509?accountid=34489"http://search.proquest.com/docview/1357565509?accountid=34489
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Journal of Accounting, Auditing & Finance
INTERNAL CONTROL WEAKNESSES AND ACCOUNTING CONSERVATISM: EVIDENCE FROM THE POST-SARBANES-OXLEY PERIOD. Mitra, S., Jaggi, B., & Hossain, M. (2013). Journal of Accounting, Auditing & Finance, 28(2), 152. Retrieved from HYPERLINK "http://search.proquest.com/docview/1366118451?accountid=34489"http://search.proquest.com/docview/1366118451?accountid=34489
Accounting, Organizations & Society
DIRTY WORK AND THE CONSTRUCTION OF IDENTITY. AN ETHNOGRAPHIC STUDY OF MANAGEMENT ACCOUNTING PRACTICES. Morales, J., & Lambert, C. (2013). Accounting, Organizations and Society, 38(3), 228. Retrieved from HYPERLINK "http://search.proquest.com/docview/1348655321?accountid=34489"http://search.proquest.com/docview/1348655321?accountid=34489
THE EFFECT OF OUTCOME AND PROCESS ACCOUNTABILITY ON CUSTOMER-SUPPLIER NEGOTIATIONS. Chang, L. J., Cheng, M. M., & Trotman, K. T. (2013). Accounting, Organizations and Society, 38(2), 93. Retrieved from HYPERLINK "http://search.proquest.com/docview/1285531030?accountid=34489"http://search.proquest.com/docview/1285531030?accountid=34489
COMMITTED TO PROFESSIONALISM: ORGANIZATIONAL RESPONSES OF MID-TIER ACCOUNTING FIRMS TO CONFLICTING INSTITUTIONAL LOGICS.Lander, M. W., Koene, B. A. S., & Linssen, S. N. (2013). Accounting, Organizations and Society, 38(2), 130. Retrieved from HYPERLINK "http://search.proquest.com/docview/1285530970?accountid=34489"http://search.proquest.com/docview/1285530970?accountid=34489
COMMITTED TO PROFESSIONALISM: ORGANIZATIONAL RESPONSES OF MID-TIER ACCOUNTING FIRMS TO CONFLICTING INSTITUTIONAL LOGICS. Lander, M. W., Koene, B. A. S., & Linssen, S. N. (2013). Accounting, Organizations and Society, 38(2), 130. Retrieved from HYPERLINK "http://search.proquest.com/docview/1285530970?accountid=34489"http://search.proquest.com/docview/1285530970?accountid=34489
GLOBALIZATION, PARADOX AND THE (UN)MAKING OF IDENTITIES: IMMIGRANT CHARTERED ACCOUNTANTS OF INDIA IN CANADA.Annisette, M., & Trivedi, V. U. (2013). Accounting, Organizations and Society, 38(1), 1. Retrieved from HYPERLINK "http://search.proquest.com/docview/1282141959?accountid=34489"http://search.proquest.com/docview/1282141959?accountid=34489
RESISTING HYBRIDISATION BETWEEN MODES OF CLINICAL RISK MANAGEMENT: CONTRADICTION, CONTEST, AND THE PRODUCTION OF INTRACTABLE CONFLICT. Fischer, M. D., & Ferlie, E. (2013). Accounting, Organizations and Society, 38(1), 30. Retrieved from HYPERLINK "http://search.proquest.com/docview/1282141973?accountid=34489"http://search.proquest.com/docview/1282141973?accountid=34489
MANAGEMENT ACCOUNTING AND CONTROL PRACTICES IN A LEAN MANUFACTURING ENVIRONMENT. Fullerton, R. R., Kennedy, F. A., & Widener, S. K. (2013). Accounting, Organizations and Society, 38(1), 50. Retrieved from HYPERLINK "http://search.proquest.com/docview/1282141961?accountid=34489"http://search.proquest.com/docview/1282141961?accountid=34489
DISCOURSES SURROUNDING THE EVOLUTION OF THE IASB/FASB CONCEPTUAL FRAMEWORK: WHAT THEY REVEAL ABOUT THE "LIVING LAW" OF ACCOUNTING. Murphy, T., O'Connell, V., & Hgartaigh, C. . (2013). Accounting, Organizations and Society, 38(1), 72. Retrieved from HYPERLINK "http://search.proquest.com/docview/1282141976?accountid=34489"http://search.proquest.com/docview/1282141976?accountid=34489
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Long Island Bussines News
ACCOUNTING FIRMS AVOID AUDITS. Starzee, B. (n.d). (Apr 3, 2013), Long Island Bussines News. HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1324773040/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1324773040/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch
ONES TO WATCH: LONG ISLAND ACCOUNTING. Starzee, B. (n.d). (Apr 3, 2013), p. n/a, Long Island Bussines News. HYPERLINK "http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1324773069/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch"http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1324773069/fulltext/embedded/YEJQPHR206L7COCD?source=fedsrch
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Managerial Auditing Journal
INTERNAL AND EXTERNAL AUDITOR ETHICAL DECISION-MAKING.Arnold,Donald F.,,Sr, Dorminey, J. W., Neidermeyer, A. A., & Neidermeyer, P. E. (2013). Managerial Auditing Journal, 28(4), 300-322. doi: HYPERLINK "http://dx.doi.org/10.1108/02686901311311918" \n _blankhttp://dx.doi.org/10.1108/02686901311311918
INFORMAL INTERACTIONS BETWEEN AUDIT COMMITTEES AND INTERNAL AUDIT FUNCTIONS. Zaman, M., & Sarens, G. (2013). Managerial Auditing Journal, 28(6), 495-515. doi: HYPERLINK "http://dx.doi.org/10.1108/02686901311329892" \n _blankhttp://dx.doi.org/10.1108/02686901311329892
BOARD COMPOSITION AND BANK PERFORMANCE IN KUWAIT: AN EMPIRICAL STUDY. Al-Saidi, M., & Al-Shammari, B. (2013). Managerial Auditing Journal, 28(6), 472-494. doi: HYPERLINK "http://dx.doi.org/10.1108/02686901311329883" \n _blankhttp://dx.doi.org/10.1108/02686901311329883
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Management Accounting Quarterly
THE DIFFERENT LEVELS OF XBRL ADOPTION. Garner, D., Henderson, D., Sheetz, S. D., P.H.D., & Trinkle, B. S., P.H.D. (2013). Management Accounting Quarterly, 14(2), 1-10. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349570838?accountid=34489"http://search.proquest.com/docview/1349570838?accountid=34489
CULTURE AND MANAGEMENT CONTROL SYSTEMS IN TODAY'S HIGH-PERFORMING FIRMS. Lee, Michael T, PHD,S.F.Fin, & Widener, Sally K, PHD,C.P.A., C.I.A. (2013). Management Accounting Quarterly, 14(2), 11-18. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349570841?accountid=34489"http://search.proquest.com/docview/1349570841?accountid=34489
A DECADE OF DUPONT RATIO PERFORMANCE. Haskins, M. E., P.H.D. (2013). Management Accounting Quarterly, 14(2), 24-33. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349570842?accountid=34489"http://search.proquest.com/docview/1349570842?accountid=34489
USING THE BASIC ACCOUNTING EQUATION TO HELP STUDENTS UNDERSTAND DIFFERENCES BETWEEN THE CASH BASIS AND ACCRUAL BASIS. VanZante, N. (2013). Management Accounting Quarterly, 14(2), 34-39. Retrieved from HYPERLINK "http://search.proquest.com/docview/1349570839?accountid=34489"http://search.proquest.com/docview/1349570839?accountid=34489
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Meditari Accountancy Research
IS ENVIRONMENTAL MANAGEMENT ACCOUNTING A DISCIPLINE? A BIBLIOMETRIC LITERATURE REVIEW.Schaltegger, S., Gibassier, D., & Zvezdov, D. (2013). Meditari Accountancy Research, 21(1), 4-31. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370248929?accountid=13250" \n _blankhttp://search.proquest.com/docview/1370248929?accountid=13250
THE INFLUENCE OF INTERNAL ORGANISATIONAL FACTORS ON CORPORATE-COMMUNITY PARTNERSHIP AGENDAS. Glennie, M., & Lodhia, S. (2013). Meditari Accountancy Research, 21(1), 52-67. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370248998?accountid=13250" \n _blankhttp://search.proquest.com/docview/1370248998?accountid=13250
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Nankai Business Review International
CORPORATE MERGERS AND FINANCIAL PERFORMANCE: A NEW ASSESSMENT OF INDIAN CASES.Reddy, K. S., Nangia, V. K., & Agrawal, R. (2013). Nankai Business Review International, 4(2), 107-129. doi: HYPERLINK "http://dx.doi.org/10.1108/20408741311323326"http://dx.doi.org/10.1108/20408741311323326
THE INTER-ENTERPRISE RELATIONSHIP AND TRADE CREDIT. Han, X., Wang, X., & Wang, H. (2013). Nankai Business Review International, 4(1), 49-65. doi: HYPERLINK "http://dx.doi.org/10.1108/20408741311303878"http://dx.doi.org/10.1108/20408741311303878
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Pacific Accounting Review
DOES PUBLIC SERVICES ACCOUNTING BELONG IN THE CURRICULUM? Cordery, C. (2013). Pacific Accounting Review, 25(1), 101-116. doi: HYPERLINK "http://dx.doi.org/10.1108/01140581311318986" \n _blankhttp://dx.doi.org/10.1108/01140581311318986
USING ASYNCHRONOUS DISCUSSION FORUMS TO CREATE SOCIAL COMMUNITIES OF PRACTICE IN FINANCIAL ACCOUNTING. Weil, S., McGuigan, N., Kern, T., & Hu, B. (2013). Pacific Accounting Review, 25(1), 30-57. doi: HYPERLINK "http://dx.doi.org/10.1108/01140581311318959" \n _blankhttp://dx.doi.org/10.1108/01140581311318959
CORPORATE GOVERNANCE AND DIFFERENT TYPES OF VOLUNTARY DISCLOSURE. Poh-Ling, H., & Taylor, G. (2013). Pacific Accounting Review, 25(1), 4-29. doi: HYPERLINK "http://dx.doi.org/10.1108/01140581311318940"http://dx.doi.org/10.1108/01140581311318940
AN ANALYSIS OF AUSTRALIAN COMPANY CARBON EMISSION DISCLOSURES. Bo, B. C., Lee, D., & Psaros, J. (2013). Pacific Accounting Review, 25(1), 58-79. doi: HYPERLINK "http://dx.doi.org/10.1108/01140581311318968"http://dx.doi.org/10.1108/01140581311318968
TECHNOLOGY TRANSFER IN PROTO-PROFESSIONAL ACCOUNTING. Keenan, M. G. (2013). Pacific Accounting Review, 25(1), 80-100. doi: HYPERLINK "http://dx.doi.org/10.1108/01140581311318977"http://dx.doi.org/10.1108/01140581311318977
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Public Budgeting & Finance
FOR THE PEOPLE: POPULAR FINANCIAL REPORTING PRACTICES OF LOCAL GOVERNMENTS.Yusuf, J., Jordan, M. M., Neill, K. A., & Hackbart, M. (2013). Public Budgeting & Finance, 33(1), 95. Retrieved from HYPERLINK "http://search.proquest.com/docview/1346362333?accountid=13250" \n _blankhttp://search.proquest.com/docview/1346362333?accountid=13250
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Qualitative Research in Accounting and Management
MANAGEMENT CONTROL RESEARCH IN THE BANKING SECTOR. Gooneratne, T. N., & Hoque, Z. (2013). Qualitative Research in Accounting and Management, 10(2), 144-171. doi: HYPERLINK "http://dx.doi.org/10.1108/QRAM-10-2012-0045" \n _blankhttp://dx.doi.org/10.1108/QRAM-10-2012-0045
RESEARCHING THE LIVED EXPERIENCE OF CORPORATE GOVERNANCE. Ahrens, T., & Khalifa, R. (2013). Qualitative Research in Accounting and Management, 10(1), 4-30. doi: HYPERLINK "http://dx.doi.org/10.1108/11766091311316176" \n _blankhttp://dx.doi.org/10.1108/11766091311316176
DEVELOPING THE FLESCH READING EASE FORMULA FOR THE CONTEMPORARY ACCOUNTING COMMUNICATIONS LANDSCAPE. Stone, G., & Parker, L. D. (2013). Qualitative Research in Accounting and Management, 10(1), 31-59. doi: HYPERLINK "http://dx.doi.org/10.1108/11766091311316185" \n _blankhttp://dx.doi.org/10.1108/11766091311316185
THE EMBEDDEDNESS OF ACCOUNTING OUTSOURCING RELATIONSHIPS. Elharidy, A. M., Nicholson, B., & Scapens, R. (2013). Qualitative Research in Accounting and Management, 10(1), 60-77. doi: HYPERLINK "http://dx.doi.org/10.1108/11766091311316194" \n _blankhttp://dx.doi.org/10.1108/11766091311316194
PRIVATE EQUITY COMING OUT OF THE DARK. Kend, M., & Katselas, D. (2013). Qualitative Research in Accounting and Management, 10(2), 172-191. doi: HYPERLINK "http://dx.doi.org/10.1108/QRAM-10-2011-0043" \n _blankhttp://dx.doi.org/10.1108/QRAM-10-2011-0043
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Revista Contabilidade & Finanas
UM CASO DE MUDANA NA CONTABILIDADE GERENCIAL: A DINMICA POLTICA E SOCIAL*/A CASE OF MANAGEMENT ACCOUNTING CHANGE: THE POLITICAL AND SOCIAL DYNAMICS. Wanderley, C. d. A., & Cullen, J. (2013). Revista Contabilidade & Finanas, 23(60), 161-172A. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368175376?accountid=13250" \n _blankhttp://search.proquest.com/docview/1368175376?accountid=13250
PERCEPO DE AUDITORES E AUDITADOS SOBRE AS PRTICAS DE AUDITORIA INTERNA EM UMA EMPRESA DO SETOR ENERGTICO/AUDITOR AND AUDITEE PERCEPTIONS OF INTERNAL AUDITING PRACTICES IN A COMPANY IN THE ENERGY SECTOR. Llis, D.,Lage Martins, & Pinheiro, L. E. T. (2013). Revista Contabilidade & Finanas, 23(60), 212-222A. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368175328?accountid=13250" \n _blankhttp://search.proquest.com/docview/1368175328?accountid=13250
DETERMINANTES DAS DESPESAS COM SERVIOS DE AUDITORIA E CONSULTORIA PRESTADOS PELO AUDITOR INDEPENDENTE NO BRASIL/DETERMINANTS OF AUDIT AND NON-AUDIT FEES PROVIDED BY INDEPENDENT AUDITORS IN BRAZIL.Hallak, R. T. P., & da Silva, A.,Luiz Carvalhal. (2013). Revista Contabilidade & Finanas, 23(60), 223-231A. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368175358?accountid=34489"http://search.proquest.com/docview/1368175358?accountid=34489
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Revista Contable
ECPN Y EFE, DOS NUEVOS DOCUMENTOS DE LA CONTABILIDAD PBLICA (II PARTE). Serrat, N., & Riera, C. (2013). Revista Contable, (8), 62-71. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=fua&AN=85350827&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=fua&AN=85350827&lang=es&site=ehost-live
CMO SE CONTABILIZA UN SEGURO DE TIPO DE CAMBIO EN UNA ADQUISICIN FUTURA DE EXISTENCIAS. Mndez, J. (2013). Revista Contable, (8), 12-19. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=fua&AN=85350818&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=fua&AN=85350818&lang=es&site=ehost-live
LIMITACIN EN LA DEDUCIBILIDAD DE LOS GASTOS FINANCIEROS. Prez, ., & Soto, R. (2013). Revista Contable, (10), 90-94. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=fua&AN=86936328&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=fua&AN=86936328&lang=es&site=ehost-live
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Revista de Estudios Cooperativos
DIAGNOSTICO ECONMICO-FINANCIERO DE LA EMPRESA COOPERATIVA. UN ESTUDIO COMPARADO DE LOS AOS 2004 Y 2007. CARMONA IBEZ P., MARTNEZ VARGAS J. y POZUELO CAMPILLO J. REVESCO N 110 - Primer Cuatrimestre 2013 . HYPERLINK "http://pendientedemigracion.ucm.es/info/revesco/EdicionElectronica.php?IdRevista=32" \n _blankhttp://pendientedemigracion.ucm.es/info/revesco/EdicionElectronica.php?IdRevista=32
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Social and Environmental Accountability Journal HYPERLINK "http://www.tandfonline.com.ezproxy.uniandes.edu.co:8080/toc/reaj20/33/1" \n _blank
ACTOR-NETWORK THEORY: A BRIEFING NOTE AND POSSIBILITIES FOR SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH. Barter N. & Bebbington J. (2013). Social and Environmental Accountability Journal, Vol. 33. HYPERLINK "http://www.tandfonline.com/loi/reaj20" \n _blankhttp://www.tandfonline.com/loi/reaj20
VALUING DESISTENCE? A SOCIAL RETURN ON INVESTMENT CASE STUDY OF A THROUGHCARE PROJECT FOR SHORT-TERM PRISONERS. Jardine C. & Whyte B. (2013). HYPERLINK "http://www.tandfonline.com.ezproxy.uniandes.edu.co:8080/toc/reaj20/33/1" \n _blankSocial and Environmental Accountability Journal, Vol. 33. HYPERLINK "http://www.tandfonline.com/loi/reaj20" \n _blankhttp://www.tandfonline.com/loi/reaj20
SOCIAL NORMS AND DISCLOSURE POLICY: IMPLICATIONS FROM A COMPARISON OF FINANCIAL AND CORPORATE SOCIAL RESPONSIBILITY REPORTING. Jeffrey C. & D. Perkins J. Social and Environmental Accountability Journal, Vol. 33. HYPERLINK "http://www.tandfonline.com/loi/reaj20" \n _blankhttp://www.tandfonline.com/loi/reaj20
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Strategic Finance
MEASURING ACCOUNTING QUALITY. (2013). Strategic Finance, 94(11), 18-18,20,61. Retrieved from HYPERLINK "http://search.proquest.com/docview/1355671207?accountid=34489"http://search.proquest.com/docview/1355671207?accountid=34489
THE ACCOUNTING DOCTORATE SHORTAGE: OPPORTUNITIES FOR PRACTITIONERS.Boyle, Douglas M,C.M.A., C.P.A., Carpenter, B. W., Hermanson, D. R., & Mensah, M. O. (2013). Strategic Finance, 94(11), 31-36. Retrieved from HYPERLINK "http://search.proquest.com/docview/1355671213?accountid=34489"http://search.proquest.com/docview/1355671213?accountid=34489
DIGITAL FORENSICS: A NEW CHALLENGE FOR ACCOUNTING PROFESSIONALS. Brozovsky, J., & Luo, J. (2013). Strategic Finance, 94(11), 37-38,40-43. Retrieved from HYPERLINK "http://search.proquest.com/docview/1355671299?accountid=34489"http://search.proquest.com/docview/1355671299?accountid=34489
TAKE A COST-BENEFIT APPROACH TO ETHICS.Atlas, J. (2013). Strategic Finance, 94(11), 51-53. Retrieved from HYPERLINK "http://search.proquest.com/docview/1355671242?accountid=34489"http://search.proquest.com/docview/1355671242?accountid=34489
PRACTICAL LESSONS IN APPLYING ACCOUNTING STANDARDS. (2013). Strategic Finance, 94(9), 16-19. Retrieved from HYPERLINK "http://search.proquest.com/docview/1346923029?accountid=34489"http://search.proquest.com/docview/1346923029?accountid=34489
PUTTING ACCOUNTANTS ON A "LEAN" DIET. Brewer, P. C., C.P.A., & Kennedy, F. A., C.P.A. (2013). Strategic Finance, 94(8), 27-34. Retrieved from HYPERLINK "http://search.proquest.com/docview/1318922900?accountid=34489"http://search.proquest.com/docview/1318922900?accountid=34489
Management Accounting Research
ENTERPRISE RISK MANAGEMENT AND CONTINUOUS RE-ALIGNMENT IN THE PURSUIT OF ACCOUNTABILITY: A GERMAN CASE. Tekathen, M., & Dechow, N. (2013). Management Accounting Research, 24(2), 100. Retrieved from HYPERLINK "http://search.proquest.com/docview/1368241207?accountid=13250b" \n _blankhttp://search.proquest.com/docview/1368241207?accountid=13250b
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The Journal of Corporate Accounting & Finance
PUBLIC COMPANY AUDITING: WHAT HAS HAPPENED?Rouse, R. W. (2013). The Journal of Corporate Accounting & Finance, 24(4), 3-4. Retrieved from HYPERLINK "http://search.proquest.com/docview/1354074917?accountid=34489"http://search.proquest.com/docview/1354074917?accountid=34489
HOW AUDITORS GET INTO TROUBLE - AND HOW TO AVOID IT. Nogler, G., & Armstrong, J. (2013). The Journal of Corporate Accounting & Finance, 24(4), 5-10. Retrieved from HYPERLINK "http://search.proquest.com/docview/1354074927?accountid=34489"http://search.proquest.com/docview/1354074927?accountid=34489
AUDITOR'S GUIDE TO M&A SCANDALS. Shapiro, D. (2013). The Journal of Corporate Accounting & Finance, 24(4), 11-14. Retrieved from HYPERLINK "http://search.proquest.com/docview/1354074924?accountid=34489"http://search.proquest.com/docview/1354074924?accountid=34489
ASSOCIATION RULES FOR FRAUD DETECTION. Tackett, J. A. (2013). The Journal of Corporate Accounting & Finance, 24(4), 15-22. Retrieved from HYPERLINK "http://search.proquest.com/docview/1354074938?accountid=34489"http://search.proquest.com/docview/1354074938?accountid=34489
HOW TO PERFORM MORE EFFECTIVE AUDITS BY FOCUSING ON THE DATA. Singleton, T. (2013). The Journal of Corporate Accounting & Finance, 24(4), 23-26. Retrieved from HYPERLINK "http://search.proquest.com/docview/1354074930?accountid=34489"http://search.proquest.com/docview/1354074930?accountid=34489
INTERNAL AUDIT: A NEW LENS FOR COST MANAGEMENT. Friedman, M., Akaabourne, O., & Margolis, D. M. (2013). Internal audit: A new lens for cost management. The Journal of Corporate Accounting & Finance, 24(4), 27-39. Retrieved from HYPERLINK "http://search.proquest.com/docview/1354074933?accountid=34489"http://search.proquest.com/docview/1354074933?accountid=34489
SCORECARD SUSTAINABILITY: DISCOVERING THE INFLECTION POINT FOR BUSINESS SCORECARD TERMINATION OR MAJOR ALTERATION. Carr, L. P., & Gratton, S. (2013). The Journal of Corporate Accounting & Finance, 24(3), 25-37. Retrieved from HYPERLINK "http://search.proquest.com/docview/1331308618?accountid=34489"http://search.proquest.com/docview/1331308618?accountid=34489
ADMINISTRATION CHANGES AND LOOPHOLE CLOSERS. Strobel, C. D. (2013). The Journal of Corporate Accounting & Finance, 24(3), 79-82. Retrieved from HYPERLINK "http://search.proquest.com/docview/1331308388?accountid=34489"http://search.proquest.com/docview/1331308388?accountid=34489
THE ROLE OF REPUTABLE AUDITORS AND UNDERWRITERS IN THE DESIGN OF BOND CONTRACTS.Lou, Y., & Vasvari, F. P. (2013). Journal of Accounting, Auditing & Finance, 28(1), 20. Retrieved from HYPERLINK "http://search.proquest.com/docview/1273919567?accountid=34489"http://search.proquest.com/docview/1273919567?accountid=34489
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The International Journal of Business & Finance Research
ACCRUAL ANOMALY AND IDIOSYNCRATIC RISK: INTERNATIONAL EVIDENCE.Fan, S., & Yu, L. (2013). The International Journal of Business and Finance Research, 7(4), 63-75. Retrieved from HYPERLINK "http://search.proquest.com/docview/1352855709?accountid=34489"http://search.proquest.com/docview/1352855709?accountid=34489
RISK ANALYSIS USING REGRESSION QUANTILES: EVIDENCE FROM INTERNATIONAL EQUITY MARKETS. Guo, H., Lam, M. S., Wu, G., & Xiao, Z. (2013). The International Journal of Business and Finance Research, 7(2), 1-15. Retrieved from HYPERLINK "http://search.proquest.com/docview/1239519914?accountid=34489"http://search.proquest.com/docview/1239519914?accountid=34489
LONG-TERM PRIOR RETURN PATTERNS IN STOCK RETURNS: EVIDENCE FROM EMERGING MARKETS.Sehgal, S., Jain, S., & de la Morandiere, Laurence,the Porteu. (2013). The International Journal of Business and Finance Research, 7(2), 53-78. Retrieved from HYPERLINK "http://search.proquest.com/docview/1239519917?accountid=34489"http://search.proquest.com/docview/1239519917?accountid=34489
THE RELATIONSHIP BETWEEN BANK CREDIT RISK AND PROFITABILITY AND LIQUIDITY. Berros, M.,R. (2013).The International Journal of Business and Finance Research, 7(3), 105-118. Retrieved from HYPERLINK "http://search.proquest.com/docview/1313208455?accountid=34489"http://search.proquest.com/docview/1313208455?accountid=34489
EVOLUTION OF CORPORATE GOVERNANCE DURING THE RECENT FINANCIAL CRISES. Ezzine, H., & Olivero, B. (2013). The International Journal of Business and Finance Research, 7(1), 85-100. Retrieved from HYPERLINK "http://search.proquest.com/docview/1268718586?accountid=34489"http://search.proquest.com/docview/1268718586?accountid=34489
DOES FOREIGN INVESTMENT WORSEN THE DOMESTIC STOCK MARKET DURING A FINANCIAL CRISIS? EVIDENCE FROM TAIWAN. Hsu, C., Huang, C., & Ntoko, A. (2013). The International Journal of Business and Finance Research, 7(4), 1-12. Retrieved from HYPERLINK "http://search.proquest.com/docview/1352856945?accountid=34489"http://search.proquest.com/docview/1352856945?accountid=34489
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The British Accounting Review
TOWARDS A CONCEPTUAL MODEL OF WHISTLE-BLOWING INTENTIONS AMONG EXTERNAL AUDITORS.Alleyne, P., Hudaib, M., & Pike, R. (2013). The British Accounting Review, 45(1), 10. Retrieved from HYPERLINK "http://search.proquest.com/docview/1318056766?accountid=34489"http://search.proquest.com/docview/1318056766?accountid=34489
EXPERIENTIAL LEARNING IN ACCOUNTING EDUCATION: A PRISON VISIT. Dellaportas, S., & Hassall, T. (2013). The British Accounting Review, 45(1), 24. Retrieved from HYPERLINK "http://search.proquest.com/docview/1318056426?accountid=34489"http://search.proquest.com/docview/1318056426?accountid=34489
EXPLORING PROFESSIONAL IDENTITY: THE PERCEPTIONS OF CHARTERED ACCOUNTANT STUDENTS. Hamilton, S. E. (2013). The British Accounting Review, 45(1), 37. Retrieved from HYPERLINK "http://search.proquest.com/docview/1318056056?accountid=34489"http://search.proquest.com/docview/1318056056?accountid=34489
UK CHARITY ACCOUNTING: AN EXERCISE IN WIDENING STAKEHOLDER ENGAGEMENT. Connolly, C., Hyndman, N., & McConville, D. (2013). The British Accounting Review, 45(1), 58. Retrieved from HYPERLINK "http://search.proquest.com/docview/1318056435?accountid=34489"http://search.proquest.com/docview/1318056435?accountid=34489
A NOTE ON ACCOUNTING CONSERVATISM IN RESIDUAL INCOME AND ABNORMAL EARNINGS GROWTH EQUITY VALUATION. Skogsvik, K., & Juettner-Nauroth, B. (2013). The British Accounting Review, 45(1), 70. Retrieved from HYPERLINK "http://search.proquest.com/docview/1318056445?accountid=34489"http://search.proquest.com/docview/1318056445?accountid=34489
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Thunderbird International Business Review
MARKET ENTRY STRATEGIES IN EMERGING MARKETS: AN INSTITUTIONAL STUDY IN THE BRIC COUNTRIES. Holtbrgge, D., & Baron, A. (2013). Thunderbird International Business Review, 55(3), 237. Retrieved from HYPERLINK "http://search.proquest.com/docview/1330836406?accountid=34489"http://search.proquest.com/docview/1330836406?accountid=34489
CORPORATE SOCIAL RESPONSIBILITY, CUSTOMER TRUST, AND LOYALTY - PERSPECTIVES FROM A DEVELOPING COUNTRY. Azmat, F., & Ha, H. (2013). Thunderbird International Business Review, 55(3), 253. Retrieved from HYPERLINK "http://search.proquest.com/docview/1330836409?accountid=34489"http://search.proquest.com/docview/1330836409?accountid=34489
CHARACTERISTICS OF IMMIGRANT ENTREPRENEURS AND THEIR INVOLVEMENT IN INTERNATIONAL NEW VENTURES. Zolin, R., & Schlosser, F. (2013). Thunderbird International Business Review, 55(3), 271. Retrieved from HYPERLINK "http://search.proquest.com/docview/1330836407?accountid=34489"http://search.proquest.com/docview/1330836407?accountid=34489
CRITICAL SUCCESS FACTORS THROUGH THE MERGERS AND ACQUISITIONS PROCESS: REVEALING PRE- AND POST-M&A CONNECTIONS FOR IMPROVED PERFORMANCE.Gomes, E., Angwin, D. N., Weber, Y., & Tarba, S. Y. (2013). Thunderbird International Business Review, 55(1), 13. Retrieved from HYPERLINK "http://search.proquest.com/docview/1251867723?accountid=34489"http://search.proquest.com/docview/1251867723?accountid=34489
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The Journal of Theoretical Accounting Research
STRUCTURAL EQUATION MODELING IN THE ACCOUNTING LITERATURE: OBSERVATIONS AND SUGGESTIONS. Herda, D. N., PhD. (2013). The Journal of Theoretical Accounting Research, 8(2), 103-138. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370355143?accountid=13250" \n _blankhttp://search.proquest.com/docview/1370355143?accountid=13250
A KANTIAN ANALYSIS OF FINANCIAL ACCOUNTING. Schroeder, M., & Rowbottom, N. (2013). The Journal of Theoretical Accounting Research, 8(2), 38-78. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370354985?accountid=13250" \n _blankhttp://search.proquest.com/docview/1370354985?accountid=13250
UNDERSTANDING ADOPTION OF ANGLO-AMERICAN MODELS OF CORPORATE GOVERNANCE AND FINANCIAL REPORTING IN EMERGING ECONOMIES: AN INTEGRATED INSTITUTIONAL PERSPECTIVE. Wu, H., & Patel, C. (2013). The Journal of Theoretical Accounting Research, 8(2), 186-224. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370354949?accountid=13250" \n _blankhttp://search.proquest.com/docview/1370354949?accountid=13250
TAX RESISTANCE: HOW THE INTERNET HAS IMPACTED TAX RESISTANCE AND THE TAX GAP. Furman, D. J., Mather, E., & Soloman, D. (2013). Journal Of Theoretical Accounting Research, 8(2), 1-37. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86068020&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86068020&lang=es&site=ehost-live
EXPLORING A STUDY ABROAD OPTION FOR THE ACCOUNTING CURRICULUM.Crawford, David L,PhD., C.P.A. (2013). The Journal of Theoretical Accounting Research, 8(2), 79-102. Retrieved from HYPERLINK "http://search.proquest.com/docview/1370354977?accountid=13250" \n _blankhttp://search.proquest.com/docview/1370354977?accountid=13250
PARSING THE RISK AND RETURN OF PROFIT CENTERS. Shwayder, K. (2013). The Journal Of Theoretical Accounting Research, 8(2), 161-185. HYPERLINK "http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86068025&lang=es&site=ehost-live" \n _blankhttp://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86068025&lang=es&site=ehost-live
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World of Accounting Science
THE EFFECTS OF AUDIT FIRMS AND PARENT COMPANIES ON MATERIAL HARMONIZATION: A PERSPECTIVE OF TURKEY. Z A 0F , F . ( 2 0 1 3 ) . W o r l d O f A c c o u n t i n g S c i e n c e , 1 5 ( 1 ) , 1 - 2 8 . H Y P E R L I N K " h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = a 9 h & A N = 8 7 3 0 8 7 9 7 & l a n g = e s & s i t e = e h o s t - l i v e " h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = a 9 h & A N = 8 7 3 0 8 7 9 7 & l a n g = e s & s i t e = e h o s t - l i v e
T H E S T A T U S O F A U D I T C O M M I T T E E S : A C O M P A R A T I V E S T U D Y O F U . S . A . , E . U . , A N D T U R K E Y . N U H O L U , N . , & A R M A A N , O . ( 2 0 1 3 ) . W o r l d O f A c c o u n t i n g S c i e n c e , 1 5 ( 1 ) , 7 3 - 9 6 . H Y P E R L I N K " h t t p : / / s e a r c h . e b s c ohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=a9h&AN=87308800&lang=es&site=ehost-live"http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=a9h&AN=87308800&lang=es&site=ehost-live
CUSTOMER-DRIVEN PROFITABILITY ANALYSIS: A MANAGEMENT ACCOUNTING APPROACH THROUGH CUSTOMER PORTFOLIO APPLICATIONS. YK , S . , & K A R A K E L L E O L U , 0. ( 2 0 1 3 ) . W o r l d O f A c c o u n t i n g S c i e n c e , 1 5 ( 1 ) , 5 5 - 7 1 . H Y P E R L I N K " h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = a 9 h & A N = 8 7 3 0 8 7 9 9 & l a n g = e s & s i t e = e h o s t - l i v e " h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i andes.edu.co:8080/login.aspx?direct=true&db=a9h&AN=87308799&lang=es&site=ehost-live
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Autoridades Pblicas
Ministerio de Comercio, Industria y Turismo HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=02&p_numero=2784&p_fecha=28/12/2012&p_consec=1318842" Decreto 2784 Por el cual se reglamenta la Ley 1314 de 2009 sobre el marco tcnico normativo para los preparadores de informacin financiera que conforman el Grupo 1.
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/27/DECRETO%202706%20DEL%2027%20DE%20DICIEMBRE%20DE%202012.pdf" DECRETO 2706 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamenta la Ley 1314 de 2009 sobre el marco tcnico normativo de informacin financiera para las microempresas
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2012/Documents/DICIEMBRE/21/DECRETO%202695%20DEL%2021%20DE%20DICIEMBRE%20DE%202012.pdf" DECRETO 2695 DEL 21 DE DICIEMBRE DE 2012 Por el cual se hace un nombramiento
Junta Central de Contadores HYPERLINK "http://www.jccconta.gov.co/document/resolucion_463_de_2012_tarifas.pdf" RESOLUCIN NMERO 463 (28 DE DICIEMBRE DE 2012) Por la cual se fijan los valores de la Tarjeta Profesional de Contadores Pblicos, de la Tarjeta de Registro de Personas Jurdicas, y de los Certificados de Vigencia de Inscripcin de Antecedentes Disciplinarios de Personas Naturales y de Personas jurdicas, para el ao 2013.
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2013/Documents/ABRIL/24/DECRETO%20805%20DEL%2024%20DE%20ABRIL%20DE%202013.pdf" DECRETO 805 DEL 24 DE ABRIL DE 2013 Por el cual se reglamenta el artculo 173 del Decreto 019 de 2012
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Congreso de la Repblica
HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Leyes/Documents/LEY%201607%20DEL%2026%20DE%20DICIEMBRE%20DE%202012.pdf" LEY 1607 DEL 26 DE DICIEMBRE DE 2012 POR LA CUAL SE EXPIDEN NORMAS EN MATERIA TRIBUTARIA Y SE DICTAN OTRAS DISPOSICIONES
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Consejo de Estado
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas389/FileNovitas389/CE2005-01488-2013.xps" TANTO EL CONTADOR PBLICO COMO EL REPRESENTANTE LEGAL DEBEN CERTIFICAR LOS ESTADOS FINANCIEROS, POR TANTO, SI EL REPRESENTANTE LEGAL OMITE LA FIRMA DE LOS ESTADO FINANCIEROS, NO SE EST FRENTE A UN ESTADO FINANCIERO CERTIFICADO, Y UN ESTADO FINANCIERO QUE NO ESTE CERTIFICADO NO TIENE VALOR PROBATORIO, PUESTO QUE NO CUMPLE CON LOS REQUISITOS LEGALES MNIMOS PARA QUE GOCE DE LA PRESUNCIN DE AUTENTICIDAD QUE LE CONFIERE EL ARTCULO 39 DE LA LEY 222 DE 1995
Sentencia sobre el Consejo Tcnico de la Contadura Pblica HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas393/FileNovitas393/CE0001600-2013.doc" Por lo expuesto, se concluye que los miembros de este Consejo no son empleados pblicos a pesar de que ejercen funcin pblica; y, en consecuencia no le son aplicables las disposiciones relacionadas con la edad del retiro forzoso
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Consejo Tcnico de la Contadura Pblica
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/Direccionamiento%20dic%20de%202012%20.pdf" Direccionamiento dic de 2012
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/PROGRAMA%20DE%20TRABAJO%20AJUSTADO%20DEL%20CTCP.pdf" PROGRAMA DE TRABAJO AJUSTADO DEL CTCP
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/PRESENTACIN%20PLAN%20DE%20TRABAJO%20A%20DIC.31%202012.pdf" PRESENTACIN PLAN DE TRABAJO A DIC.31 2012
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/CONSOLIDACION%20PLAN%20DE%20TRABAJO%20A%20DIC%2031%202012-3.xlsx" CONSOLIDACIN PLAN DE TRABAJO A DIC 31 2012-13
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/Enmiendas%20NIIF%202012_Aprobado%20Marzo%2012%20de%202012_0.pdf" Enmiendas efectuadas por el IASB a las Normas Internacionales de Informacin Financiera durante el periodo comprendido entre el 01/01/2012 y el 31/12/2012
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/003-CONSULTA%20SOBRE%20DECRETO%202784%20DE%202012.pdf" 003-CONSULTA SOBRE DECRETO 2784 DE 2012.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/006-%20CONTABILIZACION%20DEL%20PROYECTO%20DE%20IMPLEMENTACION%20DE%20NIIF.pdf" 006- CONTABILIZACIN DEL PROYECTO DE IMPLEMENTACIN DE NIIF.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/007-INTERPRETACION%20ARTICULO1%20DE%20DECRETO%202784%20DE%202012.pdf" 007-INTERPRETACIN ARTICULO1 DE DECRETO 2784 DE 2012.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/008-PLAN%20DE%20IMPLEMENTACION%20NIIF%20GRUPPO%201.pdf" 008-PLAN DE IMPLEMENTACIN NIIF GRUPO 1.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/010-IPSAS%20Y%20NIIF.pdf" 010-IPSAS Y NIIF.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/014-%20CERTIFICACION%20EN%20NIIF.pdf" 014- CERTIFICACIN EN NIIF.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/17-DESTRUCCION%20LIBROS%20Y%20PAPELES%20DE%20CONTABILIDAD.pdf" 17-DESTRUCCIN LIBROS Y PAPELES DE CONTABILIDAD.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/019-CLASIFICACION%20DE%20LAS%20EMPRESAS%20EN%20LOS%20GRUPOS%20PARA%20LA%20CONVERGENCIA.pdf" 019-CLASIFICACION DE LAS EMPRESAS EN LOS GRUPOS PARA LA CONVERGENCIA.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/026-INQUIETUD%20SOBRE%20DECRETO%202784%20DE%202012.pdf" 026-INQUIETUD SOBRE DECRETO 2784 DE 2012.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/031-DECRETO%202784-%20DE%202012.pdf" 031-DECRETO 2784- DE 2012.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/034-DECRETO%202784%20DE%202012.pdf" 034-DECRETO 2784 DE 2012.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/058-280-APLICACIONES%20DE%20ESTANDARES%20INTERNACIONALES%20DE%20CONTABILIDAD%20EN%20COLOMBIA.pdf" 058-280-APLICACIONES DE ESTANDARES INTERNACIONALES DE CONTABILIDAD EN COLOMBIA.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/068-NIC%201%20Y%20NIC%202%20SECTOR%20COOPERATIVAS.pdf" 068-NIC 1 Y NIC 2 SECTOR COOPERATIVAS.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/107-079-PROCESO%20DE%20CONVERGENCIA%20-CLASIFICACION%20DE%20UN%20ENTE%20PARA%20LA%20APLICACION%20DE%20LAS%20NIIF%20-%20NIC.pdf" 107-079-PROCESO DE CONVERGENCIA -CLASIFICACION DE UN ENTE PARA LA APLICACION DE LAS NIIF - NIC.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/221-137-PROCESO%20DE%20CONVERGENNCIA%20-IMPLEMENTACION.pdf" 221-137-PROCESO DE CONVERGENNCIA -IMPLEMENTACION.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/228-114-PROCESO%20DE%20CONVERGENCIA%20-APLICACION%20OBLIGATORIA%20DE%20NIIF%20PARA%20PYMES.pdf" 228-114-PROCESO DE CONVERGENCIA -APLICACION OBLIGATORIA DE NIIF PARA PYMES.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/236-156-PROCESO%20DE%20CONVERGENCIA%20-%20CLASIFICACION%20DE%20UNA%20EMPRESA.pdf" 236-156-PROCESO DE CONVERGENCIA - CLASIFICACION DE UNA EMPRESA.pdf
HYPERLINK "http://www.ctcp.gov.co/sites/default/files/301-BALANCE%20Y%20DECLARACION%20DE%20RENTA%20EN%20PROPIEDAD%20HORIZONTAL.pdf" 301-BALANCE Y DECLARACIN DE RENTA EN PROPIEDAD HORIZONTAL.pdf
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Contadura General de la Nacin
Contadura General de la Nacin HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=03&p_numero=717&p_fecha=14/12/2012&p_consec=1318767" Resolucin 717 por medio de la cual se modifican los Procedimientos Contables del Manual de Procedimientos del Rgimen de Contabilidad Pblica
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=03&p_numero=718&p_fecha=14/12/2012&p_consec=1318768" Resolucin 718 por la cual se modifica el Manual de Procedimientos del Rgimen de Contabilidad Pblica
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=03&p_numero=719&p_fecha=14/12/2012&p_consec=1318769" Resolucin 719 por medio de la cual se modifica el Catlogo General de Cuentas del Manual de Procedimientos del Rgimen de Contabilidad Pblica
HYPERLINK "http://www.chip.gov.co/chiprt/?LO=00000001a6b7c8d900000004000000040015ef974f020c88000000000001000400000000000000000000000000000000000000000000000000000000000000000000000000000000&MItypeObj=application/pdf" Resolucin No. 052 de 2013 Por la cual se modifica el Manual de Procedimientos del Rgimen de Contabilidad Pblica.
HYPERLINK "http://www.chip.gov.co/chiprt/?LO=00000001a6b7c8d900000004000000040015ef924f020c83000000000001000400000000000000000000000000000000000000000000000000000000000000000000000000000000&MItypeObj=application/pdf" Resolucin No. 051 de 2013 Por la cual se incorpora en el Rgimen de Contabilidad Pblica el marco normativo aplicable para algunas empresas sujetas a su mbito.
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=03&p_numero=159&p_fecha=24/04/2013&p_consec=1322015" Resolucin 159 por medio de la cual se modifica el Catlogo General de Cuentas del Manual de Procedimientos del Rgimen de Contabilidad Pblica
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=03&p_numero=160&p_fecha=24/04/2013&p_consec=1322016" Resolucin 160 por medio de la cual se modifica el Manual de Procedimientos del Rgimen de Contabilidad Pblica
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas389/FileNovitas389/CGNCP40261-2012.doc" RECONOCIMIENTO CONTABLE DEL AJUSTE DEL PASIVO QUE CORRESPONDA A VIGENCIAS ANTERIORES
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas390/FileNovitas390/CGNCP31971-2012.doc" PROCEDIMIENTO CONTABLE PARA EL RECONOCIMIENTO Y REVELACIN DE HECHOS RELACIONADOS CON LAS PROPIEDADES, PLANTA Y EQUIPO
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas391/FileNovitas391/CGNCP40241-2012.doc" PROCEDIMIENTO PARA CORREGIR VALORES DE INGRESOS QUE ERRNEAMENTE SE HAYAN RECONOCIDO DE MS EN PERODOS CONTABLES ANTERIORES
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas392/FileNovitas392/CGNCP39511-2012.doc" MANEJO CONTABLE POR PARTE DE UNA ENTIDAD PBLICA DE OBLIGACIONES INCOBRABLES
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas393/FileNovitas393/CGNCP41421-2012.doc" NO PUEDEN REGISTRARSE CONTABLEMENTE LOS HECHOS ECONMICOS, FINANCIEROS, SOCIALES Y AMBIENTALES QUE NO SE ENCUENTREN DEBIDAMENTE SOPORTADOS
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas393/FileNovitas393/CGNCP40831-2012.doc" LAS ENTIDADES DEBEN ADELANTAR LAS ACCIONES PERTINENTES A EFECTOS DE DEPURAR LA INFORMACIN CONTABLE
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas394/FileNovitas394/CGNCP41171-2012.doc" EL RECONOCIMIENTO CONTABLE DE LAS OBLIGACIONES DE ORDEN TRIBUTARIO DEBE EFECTUARSE ATENDIENDO EL MOMENTO DE CAUSACIN DE STAS
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas396/FileNovitas396/CGNCP041161-2013.docx" NO ES VIABLE ESPERAR A EFECTUAR EL PAGO TOTAL DE LOS BIENES PARA RECONOCER LA RESPECTIVA DEPRECIACIN
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas397/FileNovitas397/CGNCP000751-2012.doc" RECONOCIMIENTO CONTABLE DE ANTICIPOS PACTADOS EN VIRTUD DE LOS CONTRATOS Y CONVENIOS POR PARTE DE ENTIDADES PBLICAS
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas398/FileNovitas398/CGNCP0040671-2012.doc" APLICACIN DEL PRINCIPIO DE CONTABILIDAD PBLICA DE DEVENGO O CAUSACIN
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Corte Constitucional
HYPERLINK "http://190.24.134.68/relatoria/2012/c-1018-12.htm" La Ley 1314 de 2009 no vulnera la reserva de ley puesto que no otorga una habilitacin legal o el otorgamiento de facultades al Presidente de la Repblica para crear tributos ni para definir o modificar sus elementos constitutivos
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Ministerio de Salud y Proteccin Social
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas390/FileNovitas390/MINSALUDCP96761-2013.htm" EL PERIODO DEL REVISOR FISCAL DE UN HOSPITAL REGIONAL DE UN MUNICIPIO DE SEXTA CATEGORA ES DE CUATRO AOS
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Superintendencia de la Economa Solidaria
HYPERLINK "http://www.comunidadcontable.com/BancoMedios/Documentos%20Office/cir%20externa-001-13%20(supersolidaria%20niif).doc" Circular externa 001 del 2013 Proceso de aplicacin del marco tcnico normativo para los preparadores de informacin financiera para el Grupo 1 y 3
HYPERLINK "http://www.supersolidaria.gov.co/sites/default/files/public/normativa/circular_externa_no._003_de_2013.tif" Circular Externa No. 003 Modificacin de la Circular Bsica Contable y Financiera No. 004 de 2008.
Carta Circular 007 de 2013 HYPERLINK "http://www.supersolidaria.gov.co/es/sala-de-prensa/noticia/carta-circular-007-de-2013" Proceso de convergencia haca el marco tcnico normativo para los preparadores de informacin financiera del grupo 2 Bogot D.C 05 de junio de 2013
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Superintendencia de Puertos y Transporte
Supertransporte expide Circular por la cual establece el proceso de implementacin de las normas de contabilidad e informacin financiera - NIIF HYPERLINK "http://www.supertransporte.gov.co/super/phocadownload/Circulares/2013/circular%2002%20de%202013.pdf" Circular 2 2013 HYPERLINK "http://www.supertransporte.gov.co/super/phocadownload/Circulares/2013/Plan%20de%20Implementacion%20NIF.rar" Plan de Implementacin NIF HYPERLINK "http://www.supertransporte.gov.co/super/phocadownload/Circulares/2013/Informacion%20Matrices%20y%20Subordinadas.rar" Informacin Matrices y Subordinadas
HYPERLINK "http://www.supertransporte.gov.co/super/phocadownload/Circulares/2013/circular%2013%20de%202013.pdf" Circular Externa No. 00000013 PROCESO DE EJECUCIN DEL MARCO TERICO NORMATIVO DE INFORMACIN FINANCIERA PARA LAS MICROEMPRESAS GRUPO 3 NIIF Y PLAN DE IMPLEMENTACIN
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Superintendencia de Servicios Pblicos Domiciliarios
HYPERLINK "http://www.superservicios.gov.co/home/c/document_library/get_file?uuid=651647e7-d4ef-4abc-8a97-d8b1c4b1af84&groupId=10122" RESOLUCIN SSPD-20131300001025 DE 2013 (Enero 29) Por la cual se derogan las resoluciones nmeros 20101300021335 de 2010, 20111300002885, 20111000001815, 20111000001825 y 20111300016175 de 2011, mediante las cuales se adopt, ajust y requiri informacin del modelo general de contabilidad para empresas prestadoras de servicios pblicos en convergencia con los estndares internacionales de contabilidad e informacin financiera de aceptacin mundial (MGC).
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Superintendencia de Sociedades
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=41&id=32892&m=td&a=td&d=depend" Circular Externa No. 115-000001 Proceso de implementacin de las Normas de Informacin Financiera - NIF y solicitud Plan de Implementacin entes econmicos clasificados en el Grupo 1. Esta Circular Externa fue publicada en el Diario Oficial No. 48670 de fecha 11 de enero de 2013.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=41&id=32946&m=td&a=td&d=depend" Circular Externa No. 200-000002 por medio de la cual se solicita informacin financiera a los Clubes de ftbol con Deportistas Profesionales organizados como sociedades annimas en los trminos previstos
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=136&p_numero=115-000003&p_fecha=14/03/2013&p_consec=1320998" Circular Externa 115-000003 Proceso de implementacin del Marco Tcnico Normativo de Informacin Financiera para las Microempresas y Plan de Implementacin
HYPERLINK "http://servoaspr.imprenta.gov.co/diariop/diario2.pdf?p_tipo=18&p_numero=100-000004&p_fecha=31/05/2013&p_consec=1323078" Circular Externa 100-000004 Presentacin de informacin financiera perodos intermedios y fin de ejercicio personas jurdicas y naturales admitidas a un trmite o proceso concursal recuperatorio.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32858&m=td&a=td&d=depend" 220-177556 Correccin de los Estados Financieros y Causal de disolucin por prdidas
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32855&m=td&a=td&d=depend" 220-177553 Mecanismos para enjugar prdidas
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32838&m=td&a=td&d=depend" 220-140398 Aprobacin Estados Financieros de Propsito General, por parte de sociedades comerciales y sociedades annimas simplificadas
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32827&m=td&a=td&d=depend" 220-134980 Ante la transformacin a sociedad por acciones simplificada no resulta indispensable el cambio de libros sociales. El cambio de razn social de una sociedad por acciones no obliga al cambio de ttulos accionarios
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32825&m=td&a=td&d=depend" 220-129923 Sociedad por acciones simplificada - Diferencias entre accionistas - Negociacin de acciones Revisora fiscal
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32820&m=td&a=td&d=depend" 220-100932 INCOMPATIBILIDAD DEL REVISOR FISCAL O EL SUPLENTE DE UNA MATRIZ, CON UNA SUBORDINADA
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32816&m=td&a=td&d=depend" 220-100903 La prima en colocacin de acciones hace parte del patrimonio total de una sociedad Aclaracin del Oficio 220-020503 del 2 de abril de 2012
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32925&m=td&a=td&d=depend" 220-001097 Destruccin de los documentos y soportes contables a la luz de la Ley 962/05. (Se transcribe oficio)
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32919&m=td&a=td&d=depend" 220-001091 Sociedad por acciones simplificada Reglamento de emisin y colocacin de acciones Modificacin del capital.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32915&m=td&a=td&d=depend" 220-001081 La Superintendencia de Sociedades no es competente para emitir pronunciamiento sobre el ejercicio de la revisora fiscal en un grupo empresarial de asociaciones. - Revisora fiscal en sociedades del mismo grupo
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32899&m=td&a=td&d=depend" 220-000203 Causal de disolucin por prdidas. Ley 1429 de 2010
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32905&m=td&a=td&d=depend" 220-000037 Decisin de rescindir el reparto de utilidades
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32900&m=td&a=td&d=depend" 220-000011 Derecho de inspeccin, entre otros asuntos, informacin considerada secreto empresarial
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32894&m=td&a=td&d=depend" 220-183770 La Superintendencia de Sociedades no autoriza el monto del capital de una sociedad
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32933&m=td&a=td&d=depend" 220-010804 No existe impedimento para prestar servicios de contador en sociedad conformada por sus padres y hermana.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32931&m=td&a=td&d=depend" 220-005785 Derecho de inspeccin de asociados en una sociedad de responsabilidad limitada. El ejercicio del mismo deviene de la ley, por lo tanto, no resulta ser asunto discutible entre los asociados de la compaa.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32986&m=td&a=td&d=depend" 220-021063 Conceptuar sobre la viabilidad y legalidad de operaciones capitalizacin; utilizacin prima en colocacin de acciones y disminucin de la participacin accionaria como consecuencia de la misma- no es del resorte
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32984&m=td&a=td&d=depend" 220-021062 Lugar de custodia de los libros de comercio.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32983&m=td&a=td&d=depend" 220-021059 CLASE DE CULPA DE LOS ADMINISTRADORES Y DEL REVISOR FISCAL POR NEGLIGENCIA O DESCUIDO FRENTE A LA SOCIEDAD Y TERCEROS
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32981&m=td&a=td&d=depend" 220-021055 Capitalizacin de la prima por colocacin
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32963&m=td&a=td&d=depend" 220-011078 Inversin de capital extranjero en una sociedad.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32962&m=td&a=td&d=depend" 220-011077 Disminucin del capital social Rgimen de autorizacin general Resolucin 220-004850 del 24 de septiembre de 2012
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32959&m=td&a=td&d=depend" 220-011062 POSIBILIDAD DE REVISAR LOS LIBROS Y PAPELES DE UNA SOCIEDAD EN COMANDITA SIMPLE, EN EJERCICIO DEL DERECHO DE INSPECCIN
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32956&m=td&a=td&d=depend" Oficio 220-011057 Pago de dividendos conversin a acciones
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33001&m=td&a=td&d=depend" 220-022286 El reparto de la reserva ocasional sigue las reglas de la distribucin de utilidades
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33119&m=td&a=td&d=depend" 220-032562 Sociedad por acciones simplificada enervamiento de la causal de disolucin por prdidas (artculos 35 de la Ley 1258 de 2008 y 24 de la Ley 1429 de 2010)
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33118&m=td&a=td&d=depend" 220-032239 Responsabilidad de administradores, asociados y revisor fiscal de una sociedad en liquidacin voluntaria u obligatoria frente a multas impuestas al ente insolvente por entidades pblicas.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33113&m=td&a=td&d=depend" 220-032233 Registro fotogrfico de los libros y papeles contables de una sociedad en ejercicio del derecho de inspeccin
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33110&m=td&a=td&d=depend" 220-032228 No existe Situacin de control entre la matriz y su sucursal.-depsito de estados financieros.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33092&m=td&a=td&d=depend" 220-030101 Las sucursales de sociedades extranjeras deben consolidar estados financieros junto con las sociedades subordinadas de su casa matriz, pero no les asiste la obligacin de elaborar el informe especial a que alude el artculo 29 de la Ley 222
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33058&m=td&a=td&d=depend" 220-027134 LA ASISTENCIA DEL REVISOR FISCAL DURANTE LA CELEBRACIN DE REUNIONES DEL MXIMO RGANO SOCIAL O DE JUNTA DIRECTIVA NO ES OBLIGATORIA, A MENOS QUE SU PRESENCIA SEA INDISPENSABLE SEGN LOS ESTATUTOS SOCIALES
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33053&m=td&a=td&d=depend" 220-026123 ACLARACIONES CON OCASIN A LA EXPEDICIN DEL DECRETO-LEY 019 DE 2012, RESPECTO A REGISTROS CONTABLES CUANDO LA OBLIGACIN ERA EXIGIBLE
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33020&m=td&a=td&d=depend" 220-025101 DESIGNACIN DEL REVISOR FISCAL
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33140&m=td&a=td&d=depend" 220-035006 Trmino del Derecho de Inspeccin / Reuniones por derecho propio, en el caso de las SAS
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33136&m=td&a=td&d=depend" 220-034648 La violacin de los administradores al derecho de inspeccin, no constituye nulidad.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33135&m=td&a=td&d=depend" 220-034449 Sociedad por acciones simplificada. Accin con derecho a voto y dividendo preferencial.
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33133&m=td&a=td&d=depend" 220-034372 Inhabilidades del revisor fiscal.- Perodos de los miembros de la junta directiva
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33201&m=td&a=td&d=depend" 220-049978 Reglas para el pago de aportes de acciones ordinarias en las SAS
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33199&m=td&a=td&d=depend" 220-049973 Acreditacin sobre aumento de capital
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33197&m=td&a=td&d=depend" 220-049967 Disminucin de capital en sas
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33196&m=td&a=td&d=depend" 220-049966 En una reunin ordinaria debidamente convocada pero aplazada por voluntad de los asociados y que adems sus estados financieros no han sufrido ninguna modificacin, para la nueva no es necesario el ejercicio derecho de inspeccin
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33194&m=td&a=td&d=depend" 220-048748 Reglas sobre capital y acciones en el marco normativo de las SAS
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33191&m=td&a=td&d=depend" 220-046019 Calidad de accionista; distribucin de utilidades; mecanismos y acciones frente a posibles conflictos
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33189&m=td&a=td&d=depend" 220-043858 Reglamentacin del ejercicio del derecho de informacin de los miembros de junta directiva
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33187&m=td&a=td&d=depend" 220-043850 Resultado de solicitud de investigacin por vulneracin al derecho de inspeccin; envo de delegado; otros asuntos
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33179&m=td&a=td&d=depend" 220-042552 Pago de aportes
HYPERLINK "http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=33157&m=td&a=td&d=depend" 220-037350 NECESIDAD DE REVISOR FISCAL SUPLENTE
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Superintendencia de Vigilancia y Seguridad Privada
HYPERLINK "http://www.supervigilancia.gov.co/?idcategoria=67421" Servicios del sector debern adoptar Normas Internacionales de Informacin Financiera
HYPERLINK "http://www.supervigilancia.gov.co/?idcategoria=67609" SuperVigilancia expide lineamientos para el proceso de convergencia a NIIF
HYPERLINK "http://www.supervigilancia.gov.co/?idcategoria=67833" Este 28 de febrero vence el plazo para la presentacin del plan de Implementacin de las NIIF
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Superintendencia del Subsidio Familiar
HYPERLINK "http://www.ssf.gov.co/wps/docs/Normatividad/PDF_resoluciones/Resoluciones_2012/RES0747_2012.pdf" Resolucin No. 747 de 2012 "Por de la cual se ampla el Plan nico de Cuentas para el Sistema de Subsidio Familiar en Colombia, establecido mediante Resolucin 0537 del 06 de octubre de 2009"
HYPERLINK "http://www.ssf.gov.co/wps/docs/Normatividad/PDF_resoluciones/Resoluciones_2013/Resolucin_0217_2013.pdf" Resolucin No. 0217 de 2013 "Por la cual se ampla el plazo de aplicacin y cumplimiento de la Resolucin 747 de 2012 modificada por la Resolucin 810 de 2012"
HYPERLINK "http://www.javeriana.edu.co/personales/hbermude/Novitas398/FileNovitas398/SUPERSFCP01858-2013.pdf" EL PERIODO DEL REVISOR FISCAL DE UNA CAJA DE COMPENSACIN FAMILIAR ES ESTATUTARIO
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Superintendencia Financiera de Colombia
HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/cc102_12.doc" \t "_blank" Carta Circular 102 (Diciembre 27). Informa instrucciones sobre valoracin de portafolios de inversin y transmisin de los formatos de valoracin de portafolios de inversin, instrumentos financieros derivados y los relacionados con la medicin del riesgo de mercado y del riesgo de liquidez, con ocasin del cierre del ao 2012.
HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ce050_12.doc" Circular Externa 050 (Noviembre 30). Modifica a las Circulares Externas 006, 033 y 039 de 2012, al Captulo Dcimo Sexto del Ttulo Primero de la Circular Bsica Jurdica y a los Captulos XI y XVIII de la Circular Bsica Contable y Financiera, relacionadas con los Proveedores de Precios para Valoracin. HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ance050_12.zip" \t "_blank" Anexos.
HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/cc10_13.doc" \t "_blank" Carta Circular 10 (Enero 24). Solicita informacin relativa a los planes de accin del proceso de convergencia hacia las Normas Internacionales de Informacin Financiera para entidades del Grupo 1. HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ancc10_13.zip" Anexo.
HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ce002_13.doc" Circular Externa 002 (Febrero 05). Ampla el perodo de pruebas para garantizar el adecuado funcionamiento del esquema de valoracin utilizando la informacin suministrada por los Proveedores de Precios para valoracin y modificacin del Captulo I de la Circular Bsica Contable y Financiera. HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ance002_13.doc" \t "_blank" Anexo.
Convergencia a Normas Internacionales de Informacin Financiera y de Auditora y Aseguramiento de la Informacin - HYPERLINK "http://www.superfinanciera.gov.co/ComunicadosyPublicaciones/Discursos/20120717respuestasNIIF.pdf" Respuestas a las inquietudes formuladas - HYPERLINK "http://www.superfinanciera.gov.co/ComunicadosyPublicaciones/Discursos/20120717preniifniadirectivos.ppt" Presentacin
HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ce012_13.doc" Circular Externa 012 (Abril 23). Imparte instrucciones sobre las reglas para la clasificacin de los instrumentos de capital regulatorio y modificacin a la codificacin de los trmites de correspondencia dirigida a la Superintendencia Financiera de Colombia. HYPERLINK "http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ance012_13.doc" Anexo.
HYPERLINK "http://www.superfinanciera.gov.co/NuestraSuperintendencia/gobierno/proynorma/proynorma10_13.doc" \t "_blank" Proyecto de Circular Externa Mediante la cual se imparten instrucciones en materia de requisitos mnimos para los contratos de Fiducia Inmobiliaria y se realizan ajustes sobre su revelacin y registro contable. Plazo para comentarios: 28 de mayo de 2013 hasta las 5:00 p.m. HYPERLINK "http://www.superfinanciera.gov.co/NuestraSuperintendencia/gobierno/proynorma/anproynorma10_13.zip" Anexos.
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Superintendencia Nacional de Salud
Resolucin HYPERLINK "http://www.supersalud.gov.co/supersalud/Archivos/Resoluciones/2013/R_2013_Norma_0189.pdf" 000189 14/02/2013 Por la cual se modifica la Resolucin 724 de 2008, que emite el Plan nico de Cuentas para las Entidades Promotoras de Salud y Entidades que Administran Planes Adicionales, hoy voluntarios de Salud y Servicios de Ambulancia por Demanda
HYPERLINK "http://www.supersalud.gov.co/supersalud/LinkClick.aspx?fileticket=MH4zQX2rXL0=&tabid=333&mid=1172" Carta Circular 000003 PROCESO DE IMPLEMENTACIN DEL MARCO TCNICO NORMATIVO DE INFORMACIN FINANCIERA (NIF), EN ENTIDADES VIGILADAS DEL GRUPO 3
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American Institute of Certified Public Accountants AICPA
HYPERLINK "http://journalofaccountancy.com/News/20138135.htm" \t "_blank" AICPA Unveils Framework Designed for Streamlined Reporting
HYPERLINK "http://blog.aicpa.org/2013/06/cpa-exam-q3q4-2013-score-release-timetables.html" \t "_blank" CPA Exam Q3/Q4 2013 Score Release Timetables
HYPERLINK "http://www.aicpa.org/news/featurednews/pages/cybersecurity.aspx" Cybersecurity Be Prepared for Modern Day IT Threats
HYPERLINK "http://www.aicpa.org/news/featurednews/pages/aicpalaunchesnewcareerwebsiteandcompetitionforfuturecpas.aspx" AICPA Launches New Career Website and Competition for Future CPAs
HYPERLINK "http://www.aicpa.org/news/featurednews/pages/court-ruling-on-preparer-registration-and-closed-ptin-system.aspx" Court Ruling on Preparer Registration and PTIN System
HYPERLINK "http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/CareerPersonalDevelopment/PRDOVR~PC-WBC13128I/PC-WBC13128I.jsp" \t "_blank" 2013 North America Top Technology Initiatives Webcast
HYPERLINK "http://www.aicpa.org/InterestAreas/InformationTechnology/Resources/TopTechnologyInitiatives/DownloadableDocuments/2012-TTI-interview.pdf" \t "_blank" Leverage Advanced Technologies, Achieve Business Goals An interview with McGladrey
HYPERLINK "http://www.aicpa.org/InterestAreas/InformationTechnology/Resources/TopTechnologyInitiatives/Pages/2012TTI.aspx" \t "_blank" Interactive IT Case Study for Accounting Professionals
IT NEWS
HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/newsandpublications/pages/imtanews20121220.aspx" IMTA News - Current Issue
HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/newsandpublications/pages/itquarterlynewsarchives.aspx" IMTA Quarterly News Archives
HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/newsandpublications/pages/default.aspx" IMTA Section News & Publications
HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/newsandpublications/downloadabledocuments/imtaquartetrly_spring2013.pdf" IMTA Corner - Spring 2013
HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/newsandpublications/pages/imtanews20121220.aspx" \l "CITPRegistration" 2013 CITP Exam - Summer Registration ends June 1st
HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/newsandpublications/pages/imtanews20121220.aspx" \l "SurveyBlog" Top Technology Initiatives Survey Blog
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AIS.net, AIS.info and AIS.org
HYPERLINK "http://accountinginformationsystem.net/"http://accountinginformationsystem.net/
HYPERLINK "http://www.accountinginformationsystems.info/"http://www.accountinginformationsystems.info/
HYPERLINK "http://www.accountinginformationsystems.org/information-systems/accounting/" http://www.accountinginformationsystems.org/information-systems/accounting/
HYPERLINK "http://www.accountinginformationsystems.org/information-systems-management/" http://www.accountinginformationsystems.org/information-systems-management/
HYPERLINK "http://www.accountinginformationsystems.org/information-systems/technology/" http://www.accountinginformationsystems.org/information-systems/technology/
http://www.accountinginformationsystems.org/management-information-systems/
HYPERLINK "http://www.accountinginformationsystems.org/wp-content/uploads/Sample-Form-Information-Systems-and-Financial-Forms.pdf" \t "_blank" Download Free Financial Information Systems and Technology Form
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Google Academico
HYPERLINK "http://intellectum.unisabana.edu.co:8080/jspui/handle/10818/7051" Estructuracin de la informacin base y su proceso para la modelacin de las aplicaciones QM y PP del sistema SAP R3
HYPERLINK "http://intellectum.unisabana.edu.co:8080/jspui/handle/10818/6011" implementacin del sistema de informacin SAP-Business one
HYPERLINK "http://repositorio.unemi.edu.ec/handle/123456789/1355" SISTEMA CONTABLE AUTOMATIZADO PARA MICROEMPRESAS
HYPERLINK "http://www.revistas.pucp.edu.pe/index.php/psicologia/article/viewFile/4037/4007" Procesadores de Informacin: Una Tecnologa blanda para el docente
HYPERLINK "http://bdigital.eafit.edu.co:8080/handle/10784/530" Incidencia del uso de las tecnologas de informacin y comunicacin-TIC s, en los ndices de productividad y competitividad de las pequeas y medianas empresas
HYPERLINK "http://ojs.uo.edu.cu/index.php/stgo/article/view/145120318" La relacin necesaria entre las universidades, el proceso educativo y las Tecnologas de la Informacin y las Comunicaciones
HYPERLINK "http://dialnet.unirioja.es/servlet/libro?codigo=512851" Ciudadana, tecnologa y cultura: nodos conceptuales para pensar la nueva mediacin digital
HYPERLINK "http://revistas.javeriana.edu.co/index.php/signoypensamiento/article/view/4408" De la infraestructura a la apropiacin social: panorama sobre las polticas de las tecnologas de informacin y comunicacin (TIC) en Colombia
HYPERLINK "http://www.captura.uchile.cl/handle/2250/34064" Estndares para la seguridad de informacin con tecnologas de informacin.
HYPERLINK "http://atlante.eumed.net/transferencia-de-tecnologias-e-inteligencia-competitiva-retos-de-la-universidad-de-holguin-cuba/" Transferencia de tecnologas e inteligencia competitiva. Retos de la Universidad de Holgun. Cuba
HYPERLINK "http://200.12.180.26/handle/10784/416" Implementacin y puesta en operacin de un sistema CRM en la Empresa CIO SA, a partir de su estrategia y sus procesos
HYPERLINK "http://www.unife.edu.pe/facultad/ing_nutri_admin/revista_sistemica_7.pdf" \l "page=70" LOS NEGOCIOS ELECTRNICOS Y LAS TECNOLOGAS DE INFORMACIN
HYPERLINK "http://repository.urosario.edu.co/handle/10336/4229" rtunidades para la internacionalizacin del clster de tecnologas de la informacin y desarrollo de software en Colombia
HYPERLINK "http://www.tec-digital.itcr.ac.cr/servicios/ojs/index.php/tec_empresarial/article/view/868" Cmo preparar el Plan de Tecnologa de Informacin para su Empresa
HYPERLINK "http://www.tec-digital.itcr.ac.cr/servicios/ojs/index.php/tec_empresarial/article/view/763" Observatorio Costarricense de las MIPYMES: Informacin y Conocimiento para la Competitividad Sostenible
HYPERLINK "http://aprendeenlinea.udea.edu.co/revistas/index.php/cont/article/view/14671" La gestin y la informacin sobre la responsabilidad social empresarial de las pymes: la necesidad de diferenciacin
HYPERLINK "http://www.tesis.uchile.cl/handle/2250/113393" Estndares de publicacin de datos para la informacin pblica en Chile
HYPERLINK "http://aprendeenlinea.udea.edu.co/revistas/index.php/cont/article/view/14686" Contabilidad: su contenido proyectivo en el contexto de las predicciones
HYPERLINK "http://intellectum.unisabana.edu.co:8080/jspui/handle/10818/7237" Diagnstico para la creacin de una empresa de servicios profesionales en contabilidad, revisora fiscal, impuestos y auditora de sistemas
HYPERLINK "https://ojs.econ.uba.ar/ojs/index.php/H-ind/article/download/410/753" Vas de internacionalizacin de la Industria Argentina de Software: El caso de Core Security Technologies
HYPERLINK "http://www.scielo.org.co/scielo.php?pid=S0012-73532013000100002&script=sci_abstract" CONSECUENCIAS POSITIVAS DE LA IMPLANTACIN DE LA CERTIFICACIN ISO 14001 EN LAS EMPRESAS GALLEGAS (ESPAA).
HYPERLINK "http://186.42.96.211:8080/xmlui/handle/123456789/558" USO DE CONTROL INTERNO EN LA AUDITORIA INFORMATICA PARA LAS CARRERAS DE AUDITORIA DE SISTEMAS E INGENIERIAS DE SISTEMAS
HYPERLINK "http://bibdigital.epn.edu.ec/handle/15000/5626" Aplicacin de cobit 4.1 en la auditora de una aplicacin informtica tipo web de una institucin financiera
HYPERLINK "http://repositorio.espe.edu.ec/handle/21000/6301" Artculo Cientfico-Evaluacin tcnica informtica del sistema de informacin de la empresa COSSFA, utilizando el estndar internacional COBIT.
HYPERLINK "http://dspace.ups.edu.ec/handle/123456789/4334" Auditora a la administracin de la red de datos wan denominada soporte y monitoreo de la plataforma de clientes implementada por Telecomunicaciones
HYPERLINK "http://repositorio.espe.edu.ec/handle/21000/6321" Artculo Cientfico-Auditora sistemtica a la empresa pblica municipal de agua potable y alcantarillado de Ibarra, ubicada en la ciudad de Ibarra, Provincia de
HYPERLINK "http://186.42.96.211:8080/jspui/handle/123456789/510" DESARROLLO DE UN PROYECTO PARA GESTIONAR LOS PROCESOS DE AUDITORIA INFORMATICA BASADO EN EL FRAMEWORK DE COBIT
HYPERLINK "http://rpuente.upbbga.edu.co/index.php/revistapuente/article/view/66" GESTIN DE RIESGOS Y CONTROLES EN SISTEMAS DE INFORMACIN
HYPERLINK "http://comunicaciones.uexternado.edu.co/revistas/index.php/contad/article/view/3364" El fraude en los sistemas de informacin
HYPERLINK "http://186.42.96.211:8080/jspui/handle/123456789/638" INTEGRACIN DE AUDITORIA INFORMATICA AL PROCEDIMIENTO SISTEMICO DE LA EMPRESA DURAMAS CIA. LTDA
HYPERLINK "http://186.42.96.211:8080/xmlui/handle/123456789/409" SOBRE LAS SEGURIDADES INFORMATICAS A APLICARSE DENTRO DE UN SITIO WEB BASANDOSE EN EL RESULTADO DE UNA AUDITORIA
HYPERLINK "https://www.dspace.espol.edu.ec/handle/123456789/24161" AUDITORIA A LA SEGURIDAD DE LA INFORMACION DE UNA SOCIEDAD FINANCIERA
HYPERLINK "http://repositorio.unemi.edu.ec/handle/123456789/1251" ANALISIS DE LA AUDITORIA EN SEGURIDAD INFORMATICA
HYPERLINK "http://186.42.96.211:8080/jspui/handle/123456789/503" ANALISIS DE SEGURIDAD INFORMATICA SOBRE LOS ATAQUES DE HACKERS Y COMO PROTEGERSE ANTE LOS MISMOS DENTRO DE UNA
HYPERLINK "http://186.42.96.211:8080/jspui/handle/123456789/405" CONTROL DE ACCESO Y APLICACIONES DE SEGURIDAD CONTRA MALWARE EN EMPRESAS CON INTRANETS VULNERABLES
HYPERLINK "http://186.42.96.211:8080/jspui/handle/123456789/427" ANLISIS SOBRE LAS AMENAZAS HUMANAS Y LGICAS CONTRA LA SEGURIDAD INFORMTICA VS LA PROTECCIN DE INFORMACIN
HYPERLINK "http://www.dspace.espol.edu.ec/handle/123456789/21546" Implementacin de Polticas de Seguridad Informtica para la MI Municipalidad de Guayaquil aplicando la norma ISO/IEC 27002
HYPERLINK "https://ojs.econ.uba.ar/ojs/index.php/H-ind/article/download/398/722" Presentacin: La economa del conocimiento en la Argentina: el sector de software y servicios informticos
HYPERLINK "http://intellectum.unisabana.edu.co:8080/jspui/handle/10818/6138" Ciberterrorismo (virus informticos e impacto en las sociedades de comunicacin modernas)
HYPERLINK "http://www.tdx.cat/handle/10803/98363" Anlisis estadstico de distintas tcnicas de inteligencia artificial en deteccin de intrusos
HYPERLINK "http://dialnet.unirioja.es/servlet/dcart?info=link&codigo=4139492&orden=377535" Mirando el futuro de la" nube" informtica
HYPERLINK "http://openaccess.uoc.edu/webapps/o2/handle/10609/19443" TFM_Plan de Seguridad de la Informacion
HYPERLINK "http://upcommons.upc.edu/pfc/handle/2099.1/18253" Estudio e implementacin de un framework de desarrollo de aplicaciones con funciones de seguridad y privacidad para mviles
HYPERLINK "https://www.dspace.espol.edu.ec/handle/123456789/24330" Implementacin de soluciones de hardware y software para la infraestructura tecnolgica de la empresa Futurcorp SA
HYPERLINK "http://revistas.unam.mx/index.php/rep/article/view/37674" La informtica, internet y la economa en Mxico a principios del siglo XXI.
HYPERLINK "http://repositorio.unemi.edu.ec/handle/123456789/1251" ANALISIS DE LA AUDITORIA EN SEGURIDAD INFORMATICA
HYPERLINK "http://186.42.96.211:8080/xmlui/handle/123456789/519" MANUAL DE SEGURIDAD CONTRA ROBO DE ARCHIVOS EN SISTEMA OPERATIVO WINDOWS 7 FUNCIONANDO EN ENTORNOS DE RED
HYPERLINK "http://bibliotecadigital.usbcali.edu.co/jspui/handle/10819/1394" Arquitectura de seguridad en la implementacin de soluciones que utilicen tarjetas inteligentes sin contacto
HYPERLINK "http://publicaciones.uci.cu/index.php/SC/article/view/1163" Seguridad Informtica en la formacin de profesionales
HYPERLINK "http://www.dspace.uniandesonline.edu.ec/handle/123456789/378" Los Delitos Informticos en la Ley de Comercio Electrnico, Firmas Electrnicas y Mensajes de Datos y el Principio de Seguridad Jurdica y Legalidad
HYPERLINK "http://186.42.96.211:8080/jspui/handle/123456789/512" DIAGNOSTICO DE LOS PROCESOS ORGANIZACIONALES DE SEGURIDADES PARA LA REDUCCIN DE RIESGOS A POSIBLES ATAQUES DE PHISING
HYPERLINK "http://186.42.96.211:8080/xmlui/handle/123456789/479" INVESTIGACIN Y ELABORACIN DE INSTRUCTIVO SOBRE LAS HERRAMIENTAS HACKER MAS UTILIZADAS EN EL AMBITO INFORMATICO
HYPERLINK "http://virtual.umng.edu.co/insedi/v2/revista/articulos/60.pdf" Rol del derecho penal y la informtica forense en la proteccin de la informacin en la era disgital Role of criminal law and computer forensics to protect
HYPERLINK "http://bibdigital.epn.edu.ec/handle/15000/5626" Aplicacin de cobit 4.1 en la auditora de una aplicacin informtica tipo web de una institucin financiera
HYPERLINK "https://www.dspace.espol.edu.ec/handle/123456789/24161" AUDITORIA A LA SEGURIDAD DE LA INFORMACION DE UNA SOCIEDAD FINANCIERA
HYPERLINK "http://letravirtual.usbctg.edu.co/index.php/ingeniator/article/view/235" Plan estratgico informtico en organizaciones educativas: herramienta de apoyo para alinear las TICs con los objetivos institucionales
HYPERLINK "http://www.informatica2013.sld.cu/index.php/informaticasalud/2013/paper/viewFile/298/28" SLD138 OPORTUNIDADES DE DESARROLLAR UN PAS A TRAVS DE LAS TIC'S: CIDITIC
HYPERLINK "http://biblioteca.ucp.edu.co:8080/jspui/handle/10785/1362" Anlisis, diseo y configuracin de una solucin para manejo de inventario de hardware, software y asignacin de estos recursos en la Planta Papeles Nacionales
HYPERLINK "https://www.dspace.espol.edu.ec/handle/123456789/21624" Implantacin de un Sistema de Gestin de Seguridad de la Informacin aplicada al dominio Gestin de Activos para la Empresa Plsticos Internacionales Plasinca
HYPERLINK "http://rpuente.upbbga.edu.co/index.php/revistapuente/article/view/67" METODOLOGA GIL DE ESTABLECIMIENTO DE SISTEMAS DE GESTIN DE LA SEGURIDAD DE LA INFORMACIN BASADOS EN ISO/IEC 27001
HYPERLINK "http://dialnet.unirioja.es/servlet/articulo?codigo=4227423&orden=395878&info=link" Negocios en la nube: hazte Broker de cloud, asesora a organismos pblicos, ofrece servicios a hospitales, faciltale el trabajo a otros...
HYPERLINK "http://www.tecnicaindustrial.es/tiadmin/numeros/86/2245/a2245.pdf" El coste de estar en las nubes
HYPERLINK "http://revistatelematica.cujae.edu.cu/index.php/tele/article/view/78" PROPUESTA DE UNA ARQUITECTURA DE ALMACENAMIENTO PARA NUBES PRIVADAS QUE SOPORTEN INFRAESTRUCTURA COMO SERVICIO (IAAS1)
HYPERLINK "http://dialnet.unirioja.es/servlet/dcart?info=link&codigo=4139492&orden=377535" Mirando el futuro de la" nube" informtica
HYPERLINK "http://dialnet.unirioja.es/servlet/articulo?codigo=4210138" Europa y la computacin en nube
HYPERLINK "http://dialnet.unirioja.es/servlet/articulo?codigo=4140120" Los entornos virtuales de cdigo abierto en la nube
HYPERLINK "http://openaccess.uoc.edu/webapps/o2/handle/10609/19173" Seleccin e implantacin de un sistema ERP de cdigo abierto.
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Information Systems Audit and Control Association and Foundation (ISACAF)
HYPERLINK "http://www.isaca.org/Education/Conferences/Pages/IIA-2013.aspx" \o "" \t "" Governance, Risk and Control Conference
HYPERLINK "http://www.isaca.org/Education/Training/Pages/Information-Security-Essentials-for-IT-Auditors-Seattle.aspx" \o "" \t "" Information Security Essentials for IT Auditors-Seattle
HYPERLINK "http://www.isaca.org/Education/Online-Learning/Pages/Webinar-Security-Audit-and-Controls-in-the-New-Oracle-Database-Release.aspx" \o "" \t "" Webinar: Security, Audit and Controls in the New Oracle Database Release
HYPERLINK "http://www.isaca.org/Education/Training/Pages/Network-Security-Auditing-Parsippany-NJ.aspx" \o "" \t "" Network Security Auditing-Parsippany, NJ
HYPERLINK "http://www.isaca.org/Education/Online-Learning/Pages/Webinar-Embracing-Mobility-Liberate-Employees-to-Work-Their-Way-and-Empower-Your-Business.aspx" \o "" \t "" Webinar: Embracing Mobility: Liberate Employees to Work Their Way and Empower Your Business
HYPERLINK "http://www.isaca.org/Education/Training/Pages/Network-Security-Auditing-Parsippany-NJ.aspx" Earn 32 CPEs and advance your career in New Jersey 17-20 June
HYPERLINK "http://www.isaca.org/Journal/JOnline/Pages/default.aspx" JOnline Volume 3 Articles Now Available
HYPERLINK "http://www.isaca.org/About-ISACA/-ISACA-Newsletter/Pages/at-ISACA-Volume-12-5-June-2013.aspx" @ISACA Volume 12 Now Available
HYPERLINK "https://www.isaca.org/Education/Conferences/Pages/IIA-2013.aspx" Governance, Risk and Control Conference Early Registration Deadline Extended to 14 June. Register Today!
HYPERLINK "http://www.isaca.org/Journal/Blog/default.aspx" Journal Author Blog: Preventing Revenue Leakage in Health Care Reform: Information Governance Needs in the Risk Adjustment Program for Health Insurers
HYPERLINK "https://www.isaca.org/Knowledge-Center/Blog/Lists/Posts/Post.aspx?ID=307" COBIT 5a business framework?
HYPERLINK "https://www.isaca.org/Knowledge-Center/Blog/Lists/Posts/Post.aspx?ID=306" Big data, big promises
HYPERLINK "https://www.isaca.org/Knowledge-Center/Blog/Lists/Posts/Post.aspx?ID=305" The certification bug
HYPERLINK "http://www.isaca.org/bookstore/extras/Pages/SAP-Security-and-Risk-Management-2nd-Edition.aspx" \o "" \t "" SAP Security and Risk Management, 2nd Edition
HYPERLINK "http://www.isaca.org/bookstore/extras/Pages/Securing-Clicks-Network-Security-in-the-Age-of-Social-Media.aspx" \o "" \t "" Securing Clicks: Network Security in the Age of Social Media
HYPERLINK "http://www.isaca.org/Knowledge-Center/Research/ResearchDeliverables/Pages/Responding-to-Targeted-Cyberattacks.aspx" \o "" \t "" Responding to Targeted Cyberattacks
HYPERLINK "http://www.isaca.org/Knowledge-Center/Research/ResearchDeliverables/Pages/Cloud-Governance-Questions-Boards-of-Directors-Need-to-Ask.aspx" \o "" \t "" Cloud Governance: Questions Boards of Directors Need to Ask
HYPERLINK "http://www.isaca.org/Knowledge-Center/Research/ResearchDeliverables/Pages/Big-Data-Impacts-and-Benefits.aspx" \o "" \t "" Big Data: Impacts and Benefits
HYPERLINK "http://www.isaca.org/Knowledge-Center/Research/ResearchDeliverables/Pages/Advanced-Persistent-Threats-Awareness-Study-Results.aspx" \o "" \t "" Advanced Persistent Threat Awareness Study Results
HYPERLINK "http://www.isaca.org/Knowledge-Center/Research/ResearchDeliverables/Pages/Identity-Management-Audit-Assurance-Program.aspx" \o "" \t "" Identity Management Audit/Assurance Program
HYPERLINK "http://www.isaca.org/Knowledge-Center/Research/ResearchDeliverables/Pages/Software-Assurance-Audit-Assurance-Program.aspx" \o "" \t "" Software Assurance Audit/Assurance Program
HYPERLINK "https://www.isaca.org/bookstore/Pages/CISA-Exam-Resources.aspx" CISA Exam Resources
HYPERLINK "https://www.isaca.org/bookstore/Pages/CISM-Exam-Resources.aspx" CISM Exam Resources
HYPERLINK "https://www.isaca.org/bookstore/Pages/CGEIT-Exam-Resources.aspx" CGEIT Exam Resources
HYPERLINK "https://www.isaca.org/bookstore/Pages/CRISC-Exam-Resources.aspx" CRISC Exam Resources
HYPERLINK "https://www.isaca.org/bookstore/Pages/COBIT-5-Related.aspx" COBIT 5 and Related
HYPERLINK "https://www.isaca.org/bookstore/Pages/COBIT-and-Related.aspx" COBIT 4.1 and Related
IT and Related
HYPERLINK "https://www.isaca.org/bookstore/Pages/Risk-IT-and-Related.aspx" Risk IT and Related
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International Accounting Standard Board (IASB)
HYPERLINK "http://www.ifrs.org/Features/Pages/IFRS-Foundation-issues-2012-Annual-Report-May-2013.aspx" IFRS Foundation publishes 2012 Annual Report
HYPERLINK "http://www.ifrs.org/Features/Pages/2013-IFRS-Red-Book-now-available.aspx" 2013 IFRS (Red Book)now available
HYPERLINK "http://www.ifrs.org/Features/Pages/HH-speech-buy-and-hope-April-2013.aspx" Buy-and-hold should not mean buy-and-hope
HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/XBRL-Industry-Practice-Project-2013---call-for-partcipants.aspx" XBRL Industry Practice Project 2013 - call for Participants
HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/IFRS-Taxonomy-2013-labels-published-in-Arabic.aspx" IFRS Taxonomy 2013 labels published in Arabic
HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/XBRL-Industry-Practice-Project-2013---call-for-partcipants.aspx" XBRL Industry Practice Project 2013 - call for Participants
HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/Formula-Linkbase-2013.aspx" IFRS Foundation publishes Formula Linkbase 2013
HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/IFRS-Taxonomy-2013.aspx" IFRS Foundation publishes the 2013 annual version of the IFRS Taxonomy
HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/Hungarian-IFRS-Taxonomy.aspx" IFRS Taxonomy 2012 labels published in Hungarian
HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/Exposure-Draft-of-the-IFRS-Taxonomy-2013.aspx" Exposure Draft of the IFRS Taxonomy 2013
HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/IFRS-Taxonomy-2012-labels-published-in-Japanese.aspx" IFRS Taxonomy 2012 labels published in Japanese
HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/IFRS-Taxonomy-2012-labels-published-in-Korean.aspx" IFRS Taxonomy 2012 labels published in Korean
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International Journal of Accounting Information Systems
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089513000146" Research methodologies in AIS
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089511000613" Focus group methods: Using interactive and nominal groups to explore emerging technology-driven phenomena in accounting and information systems
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S146708951100042X" Critical dialogics, agonistic pluralism, and accounting information systems
N HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089511000388" etwork analysis in accounting information systems research
HYPERLINK "http://www.journals.elsevier.com/international-journal-of-accounting-information-systems/recent-articles/" \o "Recent International Journal of Accounting Information Systems Articles" Recent Articles of AIS
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089512000188" \o "Exploring the use of the Delphi method in accounting information systems research" Exploring the use of the Delphi method in accounting information systems research
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089512000760" \o "Internal information technology audit process quality: Theory development using structured group processes" Internal information technology audit process quality: Theory development using structured group processes
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089512000784" \o "Toward a model of effective monitoring of IT application development and maintenance suppliers in multisourced environments" Toward a model of effective monitoring of IT application development and maintenance suppliers in multisourced environments
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089512000772" \o "Accounting benefits and satisfaction in an ERP environment" Accounting benefits and satisfaction in an ERP environment
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S146708951100039X" \o "Using signature matrix to analyze conflicting frames during the IS implementation process" Using signature matrix to analyze conflicting frames during the IS implementation process
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089513000262" \o "Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship" Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089513000158" \o "IT infusion within the audit process: Spreadsheet use in small audit firms" IT infusion within the audit process: Spreadsheet use in small audit firms
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089513000134" \o "The impact of information technology on performance in the not-for-profit sector" The impact of information technology on performance in the not-for-profit sector
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089513000122" \o "The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms" The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089512000589" \o "How AIS can progress along with ontology research in IS" How AIS can progress along with ontology research in IS
HYPERLINK "http://www.sciencedirect.com/science/article/pii/S1467089512000164" \o "An internal control perspective on the market value consequences of IT operational risk events" An internal control perspective on the market value consequences of IT operational risk events
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IT Governance Institute
HYPERLINK "http://www.isaca.org/Knowledge-Center/Research/ResearchDeliverables/Pages/Implementing-and-Continually-Improving-IT-Governance1.aspx" Implementing and Continually Improving IT Governance
HYPERLINK "http://www.isaca.org/Knowledge-Center/Risk-IT-IT-Risk-Management/Pages/Risk-IT1.aspx" The Risk IT Framework and The Risk IT Practitioner Guide
HYPERLINK "http://www.isaca.org/Knowledge-Center/Research/ResearchDeliverables/Pages/Val-IT-Framework-2.0.aspx" Val IT Framework 2.0
HYPERLINK "http://www.itgi.org/Template_ITGIafe1.html?Section=Home&CONTENTID=47523&TEMPLATE=/ContentManagement/ContentDisplay.cfm" IT Governance Roundtable Discussions
HYPERLINK "http://www.isaca.org/Knowledge-Center/Research/ResearchDeliverables/Pages/Information-Security-Governance-Guidance-for-Information-Security-Managers.aspx" Information Security Governance: Guidance for Information Security Managers
Transforming IT - HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/Documents/WaltersVAReport-June09.pdf" \t "_blank" U.S. Dept. of Veteran Affairs
Prioritising IT Investments - HYPERLINK "http://www.itgi.org/Template_ITGI5d71.html?Section=ITGI&CONTENTID=57313&TEMPLATE=/ContentManagement/ContentDisplay.cfm" European Parliament
Generate Revenue - HYPERLINK "http://www.itgi.org/Template_ITGI5986.html?Section=ITGI&CONTENTID=57315&TEMPLATE=/ContentManagement/ContentDisplay.cfm" ICW Group
Value Governance - HYPERLINK "http://www.isaca.org/Knowledge-Center/Val-IT-IT-Value-Delivery-/Documents/Value-Governance-Police-Case-Study.pdf" \t "_blank" Police Case Study
HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/Pages/COBIT-Case-Study-Sunnybrook-Health-Sciences-Centre.aspx" \t "_blank" Sunnybrook Health Sciences Centre
HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/Pages/COBIT-Case-Study-Gaining-Control-of-IT-With-COBIT.aspx" \t "_blank" Gaining Control of IT With COBIT
HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/Pages/COBIT-Case-Study-COBIT-Maturity-Assessment-and-Continual-e-Health-Governance-Improvement-at-NHS-Fife.aspx" \t "_blank" COBIT Maturity Assessment and Continual e-Health Governance Improvement at NHS Fife
HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/Pages/COBIT-Case-Study-Integrating-COBIT-4-1-Into-the-Internal-Audit-Function.aspx" \t "_blank" Integrating COBIT 4.1 Into the Internal Audit Function
HYPERLINK "http://www.itgi.org/template_ITGIfcd6.html?Section=Case_Studies1&Template=/ContentManagement/HTMLDisplay.cfm&ContentID=57342" Read All - COBIT Case Studies
HYPERLINK "http://www.isaca.org/Knowledge-Center/Standards/Pages/ISACAITGIResponsestoGovernments,Regulators.aspx" Read All - ISACA/ITGI Responses to Exposure Drafts from Regulators and Standards Setting Bodies
HYPERLINK "http://www.itgi.org/template_ITGI9337.html?Section=Information_Technology1&Template=/TaggedPage/TaggedPageDisplay.cfm&TPLID=60&ContentID=10651" Information Technology
HYPERLINK "http://www.itgi.org/template_ITGI366f.html?Section=Risk_Management1&Template=/TaggedPage/TaggedPageDisplay.cfm&TPLID=60&ContentID=10652" Risk Management
HYPERLINK "http://www.itgi.org/template_ITGIf346.html?Section=Related_ITGI_Publications&Template=/TaggedPage/TaggedPageDisplay.cfm&TPLID=43&ContentID=10618" Related ITGI Publications
HYPERLINK "http://www.itgi.org/template_ITGI275e.html?Section=Recent_Publications&Template=/TaggedPage/TaggedPageDisplay.cfm&TPLID=43&ContentID=14046" ITGI publications
HYPERLINK "http://www.itgi.org/template_ITGIfcd6.html?Section=Case_Studies1&Template=/ContentManagement/HTMLDisplay.cfm&ContentID=57342" Case Studies
HYPERLINK "http://www.itgi.org/template_ITGI6285.html?Section=Best_Practices&Template=/TaggedPage/TaggedPageDisplay.cfm&TPLID=44&ContentID=6574" Best Practices
HYPERLINK "http://www.itgi.org/Template_ITGIc9a4.html?Section=About_IT_Governance1&Template=/ContentManagement/ContentDisplay.cfm&ContentID=6658" Board Briefing on IT Governance, 2ndEdition
(
Journal of Accountancy
HYPERLINK "http://www.journalofaccountancy.com/News/20138135.htm" AICPA unveils framework designed for streamlined reporting
HYPERLINK "http://www.journalofaccountancy.com/News/20137424" Cloud Security Alliance endorses AICPA SOC report
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Jan/20126243" Practice safe e-filing
HYPERLINK "http://www.journalofaccountancy.com/News/20137302" Cloud adoption brings unexpected costs, KPMG survey says
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Apr/20127002" From "write-up" to right profitable
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Apr/20126957" Tech talk: What CPAs need to know
HYPERLINK "http://www.journalofaccountancy.com/News/20137879" Data, security take top two spots in AICPA technology priorities survey
HYPERLINK "http://www.journalofaccountancy.com/News/20137966" Seven ways to address IT vulnerability
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Jun/20137330" Survey spotlights need for data and security strategies
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Feb/20126507" Stopping tax identity theft: Practical advice for CPAs and clients
HYPERLINK "http://www.journalofaccountancy.com/News/20137392" Cybersecurity: 2013 is already the year of the hack
HYPERLINK "http://www.journalofaccountancy.com/News/20127081" Three IT challenges to watch for in 2013
HYPERLINK "http://www.journalofaccountancy.com/News/20137392" Cybersecurity: 2013 is already the year of the hack
HYPERLINK "http://www.journalofaccountancy.com/News/20137879" Data, security take top two spots in AICPA technology priorities survey
HYPERLINK "http://www.journalofaccountancy.com/News/20137966" Seven ways to address IT vulnerability
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Jun/20137330" Survey spotlights need for data and security strategies
HYPERLINK "http://www.journalofaccountancy.com/News/20125922" COSO sheds light on managing cloud risks
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Jan/Green-computing" Green computing tips
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Feb/Removing-hyperlinks-in-Excel" Removing hyperlinks in Excel
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Apr/20126957" Tech talk: What CPAs need to know
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Mar/Reverse-the-negativity" Reverse the negativity
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Apr/Excel-formulas" A complicated inheritance
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Jun/Going-paperless" Going paperless checklist
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Apr/20126677" A tour of five XBRL tools
HYPERLINK "http://www.journalofaccountancy.com/Issues/2013/Feb/20126350" How to develop and publish a mobile app
FASB releases proposed 2013 U.S. GAAP taxonomy for comment
HYPERLINK "http://www.journalofaccountancy.com/Issues/2012/Jun/20124962" The future is now: XBRL emerges as career niche
HYPERLINK "http://www.journalofaccountancy.com/Multimedia/" Whats keeping some CPAs off the cloud
HYPERLINK "http://www.journalofaccountancy.com/Multimedia/" Whats next in technology for CPAs
HYPERLINK "http://www.journalofaccountancy.com/Multimedia/" Top tech priorities for CPAs
(
REA Data Model
HYPERLINK "http://www.msu.edu/~mccarth4/McCarthy.pdf" The REA Accounting Model - Michigan State University
HYPERLINK "http://home.kelley.iupui.edu/notaylor/a337/DataModel/Plaid%20REA.ppt" The REA Data Model - IUPUI
HYPERLINK "http://www.google.com.co/url?sa=t&rct=j&q=rea%2Bdata%2Bmodel&source=web&cd=9&ved=0CFcQFjAI&url=http%3A%2F%2Fab.org.tr%2Fab09%2Fkitap%2Fhakrama_ersoy_AB09.pdf&ei=kSu6UfHRCJOK9QSN14Bo&usg=AFQjCNGuE7oJCQLkdjkwxiaaX1jOHVpbXg&bvm=bv.47883778,d.eWU" Data Models of Accounting Information Systems REA vs. IAC
HYPERLINK "http://web.bus.ucf.edu/faculty/oonwuchekwa/file.axd?file=2010%2F8%2FRais11_ch15.ppt" Chapter 15 - Database Design Using the REA Data Model
HYPERLINK "http://www.cob.sjsu.edu/ingrah_l/bus120a/ppt/ch15s.ppt" CONTROL AND AISs
HYPERLINK "http://www.itu.dk/stud/speciale/scm/qwiki/data/REA_attach/main.pdf" On the relationship between REA and SAP
HYPERLINK "http://www.youtube.com/watch?v=7lvSgsqdBhM" REA Models - YouTube
HYPERLINK "http://publik.tuwien.ac.at/files/PubDat_207339.pdf" Business-Model-Driven Data Engineering Using the REA-DSL
HYPERLINK "http://www.docstoc.com/docs/4196258/DATABASE-DESIGN-USING-THE-REA-DATA-MODEL" DATABASE DESIGN USING THE REA DATA MODEL - Docstoc
HYPERLINK "http://www.swlearning.com/accounting/hall/ais_4e/study_notes/ch10.pdf" THE REA APPROACH TO BUSINESS PROCESS MODELING
HYPERLINK "http://journals.cluteonline.com/index.php/RBIS/article/download/5334/5419" Data Modeling And Accounting Information Systems
HYPERLINK "http://www.feb.ugent.be/nl/Ondz/WP/Papers/wp_04_219.pdf" An Experimental Evaluation of the Pragmatic Quality of REA Diagrams
HYPERLINK "http://inst.eecs.berkeley.edu/~cs186/fa06/lecs/14ER.pdf" The Entity- Relationship Model Databases Model the Real World ...
HYPERLINK "http://www.ucsiuniversity.edu.my/cervie/pdf/paperSMEs.pdf" Resource-Event-Agent (REA) Modelling in ... - UCSI University
HYPERLINK "http://faculty.cbpp.uaa.alaska.edu/afrfb/acct316/Chpt_05.ppt" Blue Red-Lines Background - University of Alaska
HYPERLINK "http://komar.cs.stthomas.edu/cisc419/PPT/Gelinas/Edition7/CH06-7Ed.ppt" Chapter 6 Relational Databases and SQL
HYPERLINK "http://www.acis.pamplin.vt.edu/faculty/wallace/3504/Chapter14.ppt" Database Design
HYPERLINK "http://www.sba.oakland.edu/Faculty/callagha/acc419619/REA%20paper%20body%202.doc" Augmenting REA Modeling with Activity Modeling - Oakland ...
HYPERLINK "http://www.rci.rutgers.edu/~gillett/courses/fall06/ais/3events.doc" REA: More Than An Accounting Theory - RCI Rutgers
HYPERLINK "http://www.csus.edu/indiv/x/xiongy/AIS141-Chp5-revised.ppt" Transaction Processing Systems (TPS)
HYPERLINK "http://jeffsutherland.org/oopsla98/nakamura.html" Adaptive Framework for the REA Model
HYPERLINK "http://ieeexplore.ieee.org/xpls/abs_all.jsp?arnumber=6007935" IEEE Xplore - A study on the construction of accounting information ...
HYPERLINK "http://www.msu.edu/~mccarth4/McCarthy.pdf" The REA Accounting Model - Michigan State University
HYPERLINK "http://187.174.253.10/Biblionetica/diccionario/modelos/afines/rea.htm" Modelo contable REA (Recursos, Operaciones y Agentes) / REA ...
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Sistemas de Informacion Contable
HYPERLINK "http://dintev.univalle.edu.co/revistasunivalle/index.php/cuadernosadmin/article/download/937/949" UNIDAD DE ANALISIS PARA EL ESTUDIOS EL SISTEMA DE INFORMACION CONTABLE
HYPERLINK "http://blog-pfm.imf.org/files/tnm_10_07_spa.pdf" Diseo conceptual: Un elemento fundamental de un proyecto de sistema de informacin de gestin financiera pblica
HYPERLINK "http://www.atena.org.br/revista/ojs-2.2.3-09/index.php/uerj/article/view/106/106" Sistemas de informacin de contabilidad de gestin: Una aplicacin en hoteles de 4 y 5 estrella de la comunidad valenciana
HYPERLINK "http://www.scielo.org.co/scielo.php?pid=S0121-50512011000300009&script=sci_arttext" Innovation in Governmental Financial Information Systems in The Central American Region: Evidence From Costa Rica
HYPERLINK "http://augusta.uao.edu.co/moodle/mod/resource/view.php?inpopup=true&id=125417" El Sistema de Informacin Contable. - UAO
HYPERLINK "http://www.abc.gov.ar/lainstitucion/organismos/consejogeneral/disenioscurriculares/secundaria/materias_orientadas_de4anio/economia_y_administracion/los_sistemas_de_informacion_contable.pdf" LOS SISTEMAS DE INFORMACIN CONTABLE - Direccin ...
HYPERLINK "http://www.lapampa.edu.ar:4040/sitio/objetos/BibliotecaDigital/DisenosCurriculares/Polimodal/sis_gc.PDF" SISTEMA DE INFORMACIN CONTABLE
HYPERLINK "http://bibliografiaeducacion.files.wordpress.com/2012/11/sistemas-de-informacion-contable-4.pdf" sistemas De inFOrmaCin COntaBle - Material para Docentes
HYPERLINK "http://cms.ual.es/UAL/universidad/centros/cienciaseconomicas/titulaciones/titulacion/asignaturas/asignatura/?id=&idTit=6200&idAss=62008320&idCaracter=O" Sistemas de informacin contable - Universidad de Almera
HYPERLINK "http://www.comercioyjusticia.com.ar/2013/05/14/los-sistemas-de-informacion-contable-estan-en-la-mira/" Los sistemas de informacin contable estn en la mira - Comercio
HYPERLINK "http://www.academia.edu/373530/El_sistema_de_informacion_contable_y_la_valuacion_ambiental_Enfoque_del_usuario" El sistema de informacin contable y la valuacin ambiental ...
HYPERLINK "https://addi.ehu.es/bitstream/10810/9571/1/119.pdf" LOS SISTEMAS DE INFORMACIN CONTABLE EN LA GESTIN
HYPERLINK "http://www.unilibrecali.edu.co/entramado/images/stories/pdf_articulos/volumen4-2/consideraciones_sistemas_informacion_contables_pymes_vol_4_num2.pdf" ConsideraCiones para la seleCCin de sistemas de informaCin ...
HYPERLINK "http://jcvalda.wordpress.com/2013/03/09/los-sistemas-de-informacion-contable/" Los sistemas de informacin contable | grandes Pymes
HYPERLINK "http://www.upct.es/estudios/master/2121/curso_2012-2013/plan_estudios/212101003_12-13_es.pdf" sistemas de informacin contable para la gestin empresarial
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XBRL International
HYPERLINK "http://www.xbrl.org/news/xii-announces-2013-board-directors" XII Announces 2013 Board of Directors
HYPERLINK "http://www.xbrl.org/news/xbrl-asia-asian-oceanian-roundtable-joint-statement" XBRL Asia (Asian-Oceanian) Roundtable Joint Statement
HYPERLINK "http://www.xbrl.org/news/table-linkbase-10-released-comment" Table Linkbase 1.0 Released for Comment
HYPERLINK "http://www.xbrl.org/news/xii-seeks-candidates-board-positions" XII Seeks Candidates for Board Positions
HYPERLINK "http://xbrl.us/events/pages/natconf2013/home.aspx" XBRL US Annual Conference
HYPERLINK "http://economictimes.indiatimes.com/news/news-by-industry/services/consultancy-/-audit/now-mutual-fund-companies-adopt-the-new-financial-reporting-format-xbrl/articleshow/12849407.cms" India Mutual Fund Companies Voluntarily Adopt XBRL
HYPERLINK "http://baltimore.citybizlist.com/1/2012/4/2/Behind-That-Green-Eyeshade-Rests-The-Soul-Of-A-Business-Innovator.aspx" Behind that Green Eyeshade Rests the Soul of a
Business Innovator
HYPERLINK "http://xbrl.org/sites/xbrl.org/files/imce/xii_apr_newsletter.htm" April XII Newsletter
HYPERLINK "http://www.ameinfo.com/294215.html" Keynote at XBRL24
HYPERLINK "http://solvencyiiwire.com/eiopa-aligns-solvency-ii-xbrl-taxonomy-with-eba/9555" EIOPA aligns Solvency II XBRL taxonomy with EBA
HYPERLINK "http://xbrl.org/sites/xbrl.org/files/imce/xii_nov_newsletter.htm" November XII Newsletter
HYPERLINK "http://xbrl.org/sites/xbrl.org/files/imce/ifrs_2011_italy_news.pdf" Italy Publishes IFRS Taxonomy Translation (Italian)
HYPERLINK "http://xbrl.org/sites/xbrl.org/files/imce/last_mile_reporting.htm" Last Mile Reporting (South Africa)
HYPERLINK "http://xbrl.org/sites/xbrl.org/files/imce/fei_tagging.htm" Financial Executives International Pushes SEC on Tagging Volume (US)
HYPERLINK "http://xbrl.org/sites/xbrl.org/files/imce/Automating%20External%20and%20Internal%20Financial%20Reporting.htm" Time to Automate XBRL Tagging (US)
HYPERLINK "http://glg.iphix.net/?tag=xbrl-global-ledger" XBRL GL Distilled by Jia XinQuan (China)
HYPERLINK "http://xbrl.org/sites/xbrl.org/files/imce/121029_CP_e-Filing_Insurance_EN.pdf" Solvency 2 Pillar 3 Invoke launches a range ofregulatory reporting software for the insurance industry
HYPERLINK "http://xbrl.org/bank-japan-case-study" \o "Bank of Japan Case Study" Bank of Japan Case Study
HYPERLINK "http://xbrl.org/bank-spain-case-study" \o "Bank of Spain Case Study" Bank of Spain Case Study
HYPERLINK "http://xbrl.org/BestPracticesBoard/" XBRL International Best Practices Board (BPB)
HYPERLINK "http://xbrl.org/SpecPWDs" Public Working Drafts
HYPERLINK "http://eurofiling.info/201306/" \t "_blank" 11th XBRL Europe Day & 17th Eurofiling Workshop
(
Alba Roco Carvajal Sandoval
HYPERLINK "mailto:alba.carvajal@javeriana.edu.co" alba.carvajal@javeriana.edu.co
Aracely del Socorro Sanchez Serna
HYPERLINK "mailto:a-sanchez@javeriana.edu.co" a-sanchez@javeriana.edu.co
Braulio Adriano Rodrguez Castro
HYPERLINK "mailto:brodri@javeriana.edu.co" brodri@javeriana.edu.co
Claudia Patricia Mateus Castellanos
HYPERLINK "mailto:claudia.mateus@javeriana.edu.co" claudia.mateus@javeriana.edu.co
Fabiola Torres Agudelo
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4 $a$gd& 4 gdBi 4 $a$gdBi fagudelo@javeriana.edu.co
Gabriel Rueda Delgado
HYPERLINK "mailto:gabriel.rueda@javeriana.edu.co" gabriel.rueda@javeriana.edu.co
Hernando Bermdez Gmez
HYPERLINK "mailto:hbermude@javeriana.edu.co" hbermude@javeriana.edu.co
Khadyh Arciria Garrido
HYPERLINK "mailto:khadyd.arciria@javeriana.edu.co" khadyd.arciria@javeriana.edu.co
Jenny Marlene Sosa Cardozo
HYPERLINK "mailto:sosa.j@javeriana.edu.co" sosa.j@javeriana.edu.co
Luz Eneida Moreno Mahecha
HYPERLINK "mailto:lmoreno.m@javeriana.edu.co" lmoreno.m@javeriana.edu.co
Marcos Ancisar Valderrama Prieto
HYPERLINK "mailto:ancisar.valderrama@javeriana.edu.co" ancisar.valderrama@javeriana.edu.co
Maria Victoria Uribe Bohorquez
HYPERLINK "mailto:uribem@javeriana.edu.co" uribem@javeriana.edu.co
Martha Liliana Arias Bello
HYPERLINK "mailto:liliana.arias@javeriana.edu.co" liliana.arias@javeriana.edu.co
Mercedes Gaitn Angulo
HYPERLINK "mailto:mercedes.gaitan@javeriana.edu.co" mercedes.gaitan@javeriana.edu.co
Natalia Andrea Baracaldo Lozano
HYPERLINK "mailto:nbaracaldo@javeriana.edu.co" nbaracaldo@javeriana.edu.co
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W 3f d Ԕ Ԕ ? A S E G U R A M I E N T O T i m e s N e w R o m a n " ` ; D y K y K h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 7 4 6 6 6 / b i g - f o u r - f e e - g r o w t h - o u t p a c e s - s m a l l e r - f i r m s yX; H,]ą'c E D y K y K h t t p : / / w w w . a c r a . g o v . s g / n e w s _ a n d _ e v e n t s / N e w s D e t a i l . h t m ? i d = 3 9 4 c d a f e - 4 3 b a - 4 8 4 f - 8 c d 7 - 8 9 b c 4 c b 1 6 a 1 a yX; H,]ą'c E D y K y K h t t p : / / w w w . a c r a . g o v . s g / n e w s _ a n d _ e v e n t s / N e w s D e t a i l . h t m ? i d = e a 4 f d 9 c b - d c 1 1 - 4 3 3 1 - 8 4 a 9 - 8 7 7 5 c d e 7 c 2 8 3 yX; H,]ą'c A D y K y K h t t p : / / w w w . a c r a . g o v . s g / N R / r d o n l y r e s / 8 1 B F 8 F B 2 - 1 7 B 6 - 4 6 6 E - 8 2 3 4 - C A 6 3 2 8 9 A 4 C C D / 0 / A P B N o 2 o f 2 0 1 3 . p d f yX; H,]ą'c = D y K y K h t t p : / / w w w . a c r a . g o v . s g / N R / r d o n l y r e s / F 2 8 E 1 C 8 9 - 5 B C 7 - 4 F B 7 - B 6 4 1 - 6 5 8 4 E F 2 0 2 7 E E / 0 / A P B 1 o f 2 0 1 3 . p d f yX; H,]ą'c E D y K y K h t t p : / / w w w . a c r a . g o v . s g / n e w s _ a n d _ e v e n t s / N e w s D e t a i l . h t m ? i d = f 4 a 1 c a 2 c - 3 c b a - 4 a 8 3 - 8 3 4 a - 0 f 5 5 e 0 0 7 5 f 0 9 yX; H,]ą'c D y K y K h t t p : / / w w w . f r a u d - m a g a z i n e . c o m / a r t i c l e . a s p x ? i d = 4 2 9 4 9 7 7 9 0 9 yX; H,]ą'c D y K y K < h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 5 / 2 4 / e s t a b l e c e r - e l - g o b i e r n o - c o r p o r a t i v o - e n - l a s - e m p r e s a s - p a r a - l a - i m p l e m e n t a c i o n - a d e c u a d a - d e - l a s - n i i f - i f r s / yX; H,]ą'c s D y K y K h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 1 2 / e l - a s e g u r a m i e n t o - e s - t a n - i m p o r t a n t e - c o m o - l a - a p l i c a c i o n - d e - l a s - n i i f - i f r s / yX; H,]ą'c D y K \ \ 1 0 . 2 . 1 . 1 8 0 \ C i e n c i a s C o n t a b l e s \ D e p a r t a m e n t o \ A c t i v i d a d e s \ V a d e m e c u m E n P r e p a r a c i o n \ S O X C O M P L I A N C E S U R V E Y S H O W S C O M P A N I E S N E E D F O R M O R E S C R U T I N Y O N H I G H - R I S K P R O C E S S E S D y K y K h t t p : / / w w w . a c t u a r y . o r g / c o n t e n t / c o m m e n t s - i a i s - d r a f t - r o l e s - a c t u a r y - a n d - e x t e r n a l - a u d i t o r - p r e p a r a t i o n - a n d - a u d i t - f i n a n c i a l - r e p o r yX; H,]ą'c D y K y K h t t p : / / a a a h q . o r g / n e w s r o o m / C O S O _ I C I F _ P r e s s R e l e a s e _ 3 - 2 0 - 1 3 . p d f yX; H,]ą'c D y K y K h t t p : / / w w w . a s o s a i . o r g / n e w s / w h a t s _ n e w _ d e t a i l . j s p ? i d x = 2 9 0 9 yX; H,]ą'c D y K y K Z h t t p : / / w w w . a c a p . m d / e n g / n e w s / 6 1 9 / yX; H,]ą'c s D y K y K h t t p : / / w w w . a u a s b . g o v . a u / N e w s / A U A S B - i s s u e s - E x p o s u r e - D r a f t - E D - 0 1 - 1 3 - f o r - c o r r e c t i o n s - t o - t h e - A S A s - a n d - t o - a m e n d - A S R S - 4 4 0 0 yX; H,]ą'c D y K y K
h t t p : / / w w w . c h i n a - b r i e f i n g . c o m / n e w s / 2 0 1 2 / 0 6 / 1 2 / c h i n a - r e l e a s e s - c o m p r e h e n s i v e - m e a s u r e s - f o r - e v a l u a t i n g - a c c o u n t i n g - f i r m s . h t m l yX; H,]ą'c m o r e - 1 6 6 0 6 D y K y K h t t p : / / w w w . c h i n a - b r i e f i n g . c o m / n e w s / 2 0 1 2 / 0 4 / 3 0 / c h i n a - u - s - t o - b o o s t - c o m m u n i c a t i o n - a n d - c o o p e r a t i o n - i n - t h e - f i e l d - o f - a c c o u n t i n g . h t m l yX; H,]ą'c m o r e - 1 6 2 3 0 D y K y K r h t t p : / / p o r t a l c f c . o r g . b r / n o t i c i a . p h p ? n e w = 8 5 8 1 yX; H,]ą'c D y K y K h t t p : / / w w w . x r b . g o v t . n z / S i t e / A u d i t i n g _ A s s u r a n c e _ S t a n d a r d s / P u b l i c a t i o n s . a s p x yX; H,]ą'c D y K y K h t t p : / / p c a o b u s . o r g / N e w s / R e l e a s e s / P a g e s / 0 4 1 1 2 0 1 3 _ S B F . a s p x yX; H,]ą'c D y K y K h t t p : / / w w w . i a s p l u s . c o m / e n / o t h e r n e w s / i f a c / 2 0 1 3 / i s a - 6 1 0 yX; H,]ą'c _ D y K y K h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / e n t r a r - a - l a - o c d e - s e r i a - t a n - i m p o r t a n t e - c o m o - e l - g r a d o - d e - i n v e r s i o n - c a r d e n a s / yX; H,]ą'c E D y K y K h t t p : / / w w w . i n c p . o r g . c o / n e w s l e t t e r / n o r m a - p a r a - t r a b a j o s - d e - r e v i s i o n - c o n - a s e g u r a m i e n t o - l i m i t a d o / yX; H,]ą'c D y K y K h t t p : / / i m c p . o r g . m x / p u b l i c a c i o n e s / r e q u i s i t o s - e t i c o s - r e l e v a n t e s - d e - l a - n o r m a - d e - c o n t r o l - d e - c a l i d a d - y - a l g u n o s - o t r o s - a s u n t o s yX; H,]ą'c
. U b t 5 y c r H x y U D y K y K . h t t p : / / i m c p . o r g . m x / p r o d u c t o - h o m e / g u i a - p a r a - e l - u s o - d e - l a s - n o r m a s - i n t e r n a c i o n a l e s - d e - a u d i t o r i a - e n - a u d i t o r i a s - d e - p e q u e n a s - y - m e d i a n a s - e m p r e s a s yX; H,]ą'c
. U b t 6 T s r H x y U D y K y K h t t p : / / i m c p . o r g . m x / p u b l i c a c i o n e s / n o t i c i a s - i n t e r n a c i o n a l e s - 2 0 1 3 - 2 - e - n e w s - i n t e r n a t i o n a l - a u d i t i n g - a n d - a s s u r a n c e - s t a n d a r d s - b o a r d yX; H,]ą'c
. U b t 6 x s r H x y U _ D y K y K h t t p : / / i m c p . o r g . m x / s e r v i c i o s / f o l i o s / f o l i o - 2 3 2 0 1 2 - 2 0 1 3 - m o d e l o - d e - i n f o r m e - d e l - a u d i t o r - i n d e p e n d i e n t e - p a r a - l a s - e n t i d a d e s - p a r a e s t a t a l e s - d e l - g o b i e r n o - f e d e r a l - p o r - e l - a n o - t e r m i n a d o - e l - 3 1 - d e - d i c i e m b r e - d e - 2 0 1 2 - y - n o t a s - y - c o m e n t a r i o s - r e l a c i o n a d o s yX; H,]ą'c c D y K y K h t t p : / / i m c p . o r g . m x / p r o d u c t o - h o m e / n o r m a s - d e - a u d i t o r i a - p a r a - a t e s t i g u a r - r e v i s i o n - y - o t r o s - s e r v i c i o s - r e l a c i o n a d o s yX; H,]ą'c M D y K y K h t t p : / / i m c p . o r g . m x / s e r v i c i o s / s i n t e s i s - e j e c u t i v a / e s - l e g a l - e l - a c u e r d o - d e l - f a t c a - f i r m a d o - p o r - l a - s h c p yX; H,]ą'c D y K y K p h t t p : / / i m c p . o r g . m x / a r e a s - d e - c o n o c i m i e n t o / a u d i t o r i a / m o d e l o - d e - i n f o r m e - d e l - a u d i t o r - d e - a c u e r d o - a - l a s - n o r m a s - i n t e r n a c i o n a l e s - d e - a u d i t o r i a - n i a s - e s t a d o s - f i n a n c i e r o s - c o m p a r a t i v o s yX; H,]ą'c D y K y K h t t p : / / i m c p . o r g . m x / a r e a s - d e - c o n o c i m i e n t o / a u d i t o r i a / m o d e l o - d e - i n f o r m e - d e l - a u d i t o r - d e - a c u e r d o - a - l a s - n o r m a s - i n t e r n a c i o n a l e s - d e - a u d i t o r i a - n i a s - c i f r a s - c o r r e s p o n d i e n t e s - d e - p e r i o d o s - a n t e r i o r e s yX; H,]ą'c Y D y K y K h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 3 / s t r a t e g i c - r i s k - m a n a g e m e n t - f a c e - u n c e r t a i n t y - a n d - u n e x p e c t e d - r i s k s yX; H,]ą'c D y K y K | h t t p : / / w w w . m i a m a l t a . o r g / N e w s D e t a i l s . a s p x ? n i d = 2 3 1 1 yX; H,]ą'c D y K y K 2 h t t p : / / w w w . p w c . c o m / e n _ U S / u s / a u d i t - a s s u r a n c e - s e r v i c e s / a c c o u n t i n g - a d v i s o r y / p u b l i c a t i o n s / a s s e t s / p w c - w h a r t o n - c u r r e n c y - h e d g i n g - r i s k s - b e n e f i t s . p d f yX; H,]ą'c D y K y K < h t t p : / / a p p s . w e b o f k n o w l e d g e . c o m / f u l l _ r e c o r d . d o ? p r o d u c t = W O S & s e a r c h _ m o d e = R e f i n e & q i d = 2 & S I D = 1 D i g l e c J i g l 2 h B 5 F 2 k A & p a g e = 1 & d o c = 2 & c a c h e u r l F r o m R i g h t C l i c k = n o yX; H,]ą'c D y K y K < h t t p : / / a p p s . w e b o f k n o w l e d g e . c o m / f u l l _ r e c o r d . d o ? p r o d u c t = W O S & s e a r c h _ m o d e = R e f i n e & q i d = 2 & S I D = 1 D i g l e c J i g l 2 h B 5 F 2 k A & p a g e = 1 & d o c = 4 & c a c h e u r l F r o m R i g h t C l i c k = n o yX; H,]ą'c y D y K y K h t t p : / / a p p s . w e b o f k n o w l e d g e . c o m / f u l l _ r e c o r d . d o ? p r o d u c t = W O S & s e a r c h _ m o d e = R e f i n e & q i d = 2 & S I D = 1 D i g l e c J i g l 2 h B 5 F 2 k A & p a g e = 1 & d o c = 8 yX; H,]ą'c 4 D d x
0 W 3f d Ԕ Ԕ ? C O N T A B I L I D A D F I N A N C I E R A T i m e s N e w R o m a n " ` 2 D d x
. W 3f d Ԕ Ԕ ? C O N T A B I L I D A D G E R E N C I A L T i m e s N e w R o m a n " ` a D y K y K h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / E s V u D Q F 4 _ q U / 1 D F A 1 9 2 A - C C 8 5 - 4 7 B 8 - A 4 1 4 - D 5 5 F 4 1 6 D 3 4 1 D . h t m yX; H,]ą'c 7 D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / E v e n t s - a n d - c p d - c o u r s e s / g l o b a l b u s i n e s s c h a l l e n g e / P o l a n d / yX; H,]ą'c D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / O u r - l o c a t i o n s / A f r i c a / N e w s / yX; H,]ą'c D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / O u r - l o c a t i o n s / N e w Z e a l a n d / N e w s / yX; H,]ą'c ; D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / A u s t r a l i a / A u s t r a l a s i a V o i c e 2 . p d f yX; H,]ą'c ? D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / S o u t h e r n A f r i c a / B L - A p r - M a y - 2 0 1 3 . p d f yX; H,]ą'c ! D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / P a g e F i l e s / 3 7 2 4 2 0 3 9 9 / T h e B o t t o m L i n e _ F e b M a r c h . p d f yX; H,]ą'c D y K y K h t t p : / / w w w . c g m a . o r g / A b o u t U s / P r e s s / P a g e s / i f a c - a n n o u n c e m e n t - w c o a . a s p x yX; H,]ą'c D y K y K & h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / A b o u t - u s / P r e s s - o f f i c e / P r e s s - r e l e a s e s / 2 0 1 3 / C G M A - d e s i g n a t i o n - a w a r d e d - i m p e r i a l - s p o n s o r s h i p - f o r - W C O A - 2 0 1 4 / yX; H,]ą'c e D y K _ b l a n k y K h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / H o n g K o n g / N e w s l e t t e r s / n e w s l e t t e r _ A p r 1 3 _ h k . p d f yX; H,]ą'c k D y K _ b l a n k y K h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / H o n g K o n g / N e w s l e t t e r s / n e w s l e t t e r - h k _ F e b - 2 0 1 3 . p d f yX; H,]ą'c O D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / H o n g K o n g / N e w s l e t t e r s / h k - n e w s l e t t e r _ M a y . p d f yX; H,]ą'c 3 D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / I n d i a / C I M A - p u l s e _ M a r c h _ 1 3 . p d f yX; H,]ą'c D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / O u r - l o c a t i o n s / A f r i c a / N e w s / yX; H,]ą'c D y K y K J h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / I n s i g h t - e - m a g a z i n e / I n s i g h t - 2 0 1 3 / I n s i g h t - A p r i l - 2 0 1 3 / F i n a n c i a l - r e p o r t i n g - n e w s - - - A p r i l - 2 0 1 3 / yX; H,]ą'c D y K y K @ h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / I n s i g h t - e - m a g a z i n e / I n s i g h t - 2 0 1 3 / I n s i g h t - M a y - 2 0 1 3 / F i n a n c i a l - r e p o r t i n g - n e w s - - M a y - 2 0 1 3 / yX; H,]ą'c D y K y K D h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / I n s i g h t - e - m a g a z i n e / I n s i g h t - 2 0 1 3 / I n s i g h t - J u n e - 2 0 1 3 / F i n a n c i a l - r e p o r t i n g - n e w s - - J u n e - 2 0 1 3 / yX; H,]ą'c U D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / M a l a y s i a / N e w s l e t t e r s a n d r e p o r t s / I n s p i r e 1 . p d f yX; H,]ą'c D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / O u r - l o c a t i o n s / S i n g a p o r e / N e w s / yX; H,]ą'c % D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / M e m b e r s - i n - p r a c t i c e / yX; H,]ą'c q D y K y K h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / M a l a y s i a / N e w s l e t t e r s a n d r e p o r t s / S E A s i a V o i c e - I s s u e 4 . p d f yX; H,]ą'c ' D y K y K h t t p : / / w w w . l b o r o . a c . u k / d e p a r t m e n t s / s b e / n e w s / p r e s s - r e l e a s e s / 2 0 1 3 / 2 0 1 3 - 5 - 1 0 . h t m l yX; H,]ą'c D y K y K h t t p : / / w w w . c m a - c a n a d a . o r g / i n d e x . c f m / c i _ i d / 2 2 6 0 2 / l a _ i d / 1 / d o c u m e n t / 1 / r e _ i d / 0 yX; H,]ą'c D y K y K h t t p : / / c m a m a g a z i n e . d g t l p u b . c o m / i s s u e s / 2 0 1 3 - 0 2 - 2 8 / p d f / c m a _ 2 0 1 3 - 0 2 - 2 8 . p d f yX; H,]ą'c D y K y K 4 h t t p : / / c m a m a g a z i n e . d g t l p u b . c o m / i s s u e s / 2 0 1 3 - 0 4 - 3 0 / p d f / c m a _ 2 0 1 3 - 0 4 - 3 0 . p d f h t t p : / c m a m a g a z i n e . d g t l p u b . c o m / i s s u e s / 2 0 1 3 - 0 2 - 2 8 / p d f / c m a _ 2 0 1 3 - 0 2 - 2 8 . p d f yX; H,]ą'c D y K y K h t t p : / / c m a m a g a z i n e . d g t l p u b . c o m / i s s u e s / 2 0 1 3 - 0 6 - 3 0 / p d f / c m a _ 2 0 1 3 - 0 6 - 3 0 . p d f yX; H,]ą'c D y K y K h t t p : / / w w w . c m a - c a n a d a . o r g / i n d e x . c f m / c i _ i d / 1 9 9 7 1 / l a _ i d / 1 . h t m yX; 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_ H l t 2 6 5 5 9 5 3 3 6
_ H l t 2 7 8 3 5 9 6 8 0
_ H l t 2 7 8 3 7 0 9 3 3
_ H l t 2 7 8 4 6 0 1 2 8
_ H l t 3 2 8 4 1 6 7 5 8
_ H l t 3 4 2 6 6 6 4 0 2
_ H l t 3 5 7 1 8 5 4 9 9
_ H l t 2 3 4 3 8 2 0 9 3
_ H l t 2 6 3 1 6 6 5 9 5
_ H l t 2 6 4 3 6 9 3 4 9
_ H l t 2 6 4 3 8 3 6 7 5
_ H l t 2 6 4 3 8 3 6 7 6
_ H l t 2 7 8 3 6 3 2 9 6
_ H l t 2 7 8 5 2 6 8 0 9
_ H l t 2 7 9 4 0 6 7 0 5
_ H l t 3 2 8 5 6 5 7 3 5
_ H l t 3 4 2 9 1 4 3 5 4
_ H l t 2 6 5 2 6 3 7 2 6
_ H l t 2 6 5 5 0 7 2 9 8
_ H l t 2 7 8 3 5 9 2 0 4
_ H l t 2 7 8 3 5 9 2 0 5
_ H l t 2 7 9 4 0 6 7 3 5
_ H l t 2 9 2 7 8 9 2 7 6
_ H l t 2 9 2 7 8 9 2 7 7
_ H l t 2 9 2 7 8 9 2 9 5
_ H l t 2 9 5 3 9 3 0 8 3
_ H l t 3 2 8 7 2 8 3 2 7
_ H l t 2 6 5 9 1 2 4 3 3
_ H l t 2 9 4 7 8 9 9 9 7
_ H l t 2 9 4 7 9 2 0 4 3
_ H l t 3 1 4 0 7 0 4 6 2
_ H l t 3 1 4 0 7 0 4 6 3
_ H l t 2 6 5 9 1 2 2 0 4
_ H l t 2 9 4 7 9 2 6 8 2
_ H l t 2 6 5 9 1 2 4 2 6
_ H l t 2 9 6 7 0 4 3 2 7
_ H l t 3 2 8 5 9 0 3 2 8 _ C O N T A B I L I D A D _ F I N A N C I E R A
_ H l t 3 2 8 4 2 3 2 7 1
_ H l t 3 2 8 4 2 2 9 3 9
_ H l t 2 9 7 1 4 4 3 2 3
_ H l t 3 1 1 0 2 6 9 0 3
_ H l t 2 6 5 7 7 0 2 2 9
_ H l t 3 2 8 4 2 2 8 8 6
_ H l t 3 4 2 6 6 6 4 0 7
_ H l t 3 4 2 6 6 6 4 2 3
_ H l t 2 1 7 3 7 6 6 9 9
_ H l t 2 1 7 3 7 6 7 0 0
_ H l t 2 6 4 9 9 4 4 8 5
_ H l t 2 6 4 9 9 4 4 8 6
_ H l t 2 9 6 7 0 4 3 3 5
_ H l t 2 9 7 1 4 4 2 5 8
_ H l t 3 1 0 8 5 5 8 9 2
_ H l t 3 2 8 7 2 8 3 4 3
_ H l t 3 4 2 6 6 6 0 1 5
_ H l t 3 6 2 6 0 2 6 5 7
_ H l t 2 7 9 4 0 6 7 3 8
_ H l t 3 4 2 9 1 4 3 5 8
_ H l t 2 6 5 2 6 3 7 3 0
_ H l t 2 6 5 2 6 3 7 7 5
_ H l t 2 6 5 7 7 0 3 4 1
_ H l t 2 6 5 7 7 1 3 5 8
_ H l t 2 6 5 7 7 1 3 5 9
_ H l t 2 6 5 2 6 3 6 2 3
_ H l t 2 6 5 2 6 3 7 5 0
_ H l t 3 2 8 4 2 3 2 4 4
_ H l t 2 6 5 2 4 6 0 2 2
_ H l t 2 6 5 2 4 6 0 2 3
_ H l t 2 6 5 2 5 6 5 0 6
_ H l t 2 6 5 2 6 3 5 6 4
_ H l t 2 6 5 2 6 3 6 4 8
_ H l t 2 6 5 9 1 2 2 1 3
_ H l t 2 6 4 3 8 3 7 6 6
_ H l t 2 6 5 2 6 3 5 8 7
_ H l t 2 6 5 2 6 4 7 4 9
_ H l t 2 4 8 8 2 4 9 8 4
_ H l t 2 1 7 3 7 7 7 1 3
_ H l t 2 7 8 9 1 3 4 1 4
_ H l t 2 7 8 9 1 6 4 5 3
_ H l t 2 7 9 4 0 6 7 4 3
_ H l t 2 9 6 7 0 4 3 2 2
_ H l t 3 1 0 8 5 5 9 2 0
_ H l t 3 2 8 5 6 5 8 3 2
_ H l t 3 4 2 6 6 6 4 1 2
_ H l t 3 4 2 9 1 4 3 6 2
_ H l t 2 6 4 4 0 2 1 5 9
_ H l t 2 6 5 0 0 0 9 1 0
_ H l t 2 6 5 9 1 2 2 2 0
_ H l t 2 9 7 1 3 5 1 4 4
_ H l t 3 6 2 6 0 2 6 6 7
_ H l t 2 6 5 3 1 1 3 5 8
_ H l t 2 6 5 6 9 7 6 2 6
_ H l t 2 6 5 6 9 7 6 2 7
_ H l t 2 6 5 7 7 2 3 0 3
_ H l t 3 2 8 5 9 0 3 3 8
_ H l t 3 4 2 6 6 6 4 1 7
_ H l t 3 4 2 9 1 4 3 6 9
_ H l t 3 4 2 5 7 7 9 9 1
_ H l t 3 6 2 6 0 2 6 7 5
_ H l t 3 4 3 0 0 5 1 4 9
_ H l t 3 4 3 0 0 5 1 7 9
_ H l t 2 1 7 3 7 7 7 1 9
_ H l t 2 3 4 0 3 6 8 1 1
_ H l t 2 3 4 3 8 2 0 8 7
_ H l t 2 7 9 4 0 6 7 4 7
_ H l t 2 9 6 6 9 0 6 8 8
_ H l t 2 9 7 1 4 4 2 6 4
_ H l t 3 4 2 5 7 8 0 0 1
_ H l t 2 9 7 1 4 4 2 5 2
_ H l t 3 1 0 8 5 5 9 3 9
_ H l t 3 1 0 8 5 6 0 1 6
_ H l t 3 2 8 7 2 7 6 7 6
_ H l t 3 2 8 7 2 7 6 7 7
_ H l t 2 6 5 9 1 2 2 2 4
_ H l t 3 4 2 6 3 7 6 7 1
_ H l t 3 4 2 9 1 4 3 7 4
_ H l t 3 6 2 6 0 2 6 9 0
_ H l t 2 6 5 5 9 7 3 5 0
_ H l t 2 9 7 1 4 4 2 6 9
_ H l t 2 7 9 4 0 6 7 5 1
_ H l t 3 4 2 4 9 2 8 0 8
_ H l t 2 6 5 5 8 5 9 0 8
_ H l t 2 6 5 5 8 5 9 0 9
_ H l t 2 6 5 9 1 2 2 2 9
_ H l t 2 9 5 9 1 2 1 5 7
_ H l t 2 9 7 1 4 4 2 7 7
_ H l t 2 9 5 9 1 2 4 4 8
_ H l t 3 1 0 8 5 5 0 2 2
_ H l t 3 1 0 8 5 5 0 2 3
_ H l t 3 4 2 9 1 4 3 7 7
_ H l t 2 6 5 5 8 6 0 2 5
_ H l t 2 6 5 5 8 6 0 2 6
_ H l t 2 6 5 6 9 1 5 7 4
_ H l t 2 6 5 9 4 0 2 4 5
_ H l t 2 6 5 9 4 0 2 4 6
_ H l t 2 7 9 4 0 6 7 5 5
_ H l t 3 4 2 5 7 8 0 0 6
_ H l t 2 6 4 3 8 4 0 8 8
_ H l t 3 1 0 8 5 5 0 2 7
_ H l t 3 4 3 0 0 5 1 6 1
_ H l t 3 4 3 0 0 5 1 8 8
_ H l t 3 6 0 6 4 1 2 9 9
_ H l t 2 3 4 3 1 0 7 3 3
_ H l t 2 6 5 9 1 2 2 3 3
_ H l t 2 7 8 9 1 6 9 5 0
_ H l t 2 7 9 4 0 9 5 8 0
_ H l t 3 4 2 9 1 4 3 8 2
_ H l t 2 3 4 2 8 7 3 9 0
_ H l t 3 4 3 0 0 7 1 0 4
_ H l t 3 1 1 2 0 8 4 5 4
_ H l t 3 1 1 2 0 8 1 8 2
_ H l t 2 6 4 4 6 6 1 4 6
_ H l t 2 6 5 7 7 2 2 9 4
_ H l t 2 7 8 3 7 0 4 9 2
_ H l t 2 7 9 4 0 6 7 5 9
_ H l t 2 1 7 3 7 7 6 9 0
_ H l t 2 6 4 3 8 3 8 5 0
_ H l t 2 7 8 3 6 1 3 3 5
_ H l t 2 7 8 3 6 2 8 0 1
_ H l t 2 7 8 4 5 7 6 6 9
_ H l t 2 9 7 1 4 4 3 1 3
_ H l t 3 1 1 0 2 7 5 7 7
_ H l t 2 3 4 3 1 0 6 6 4
_ H l t 2 3 4 3 1 0 7 2 7
_ H l t 2 6 5 2 6 2 5 6 6
_ H l t 2 6 5 2 6 2 5 6 7
_ H l t 2 6 5 2 6 4 7 2 8
_ H l t 2 6 5 2 6 4 7 2 9
_ H l t 2 6 5 9 1 2 2 3 9
_ H l t 3 1 0 8 5 5 0 3 1
_ H l t 3 2 8 4 2 3 2 6 7
_ H l t 3 4 2 9 1 4 3 8 6
_ H l t 2 6 5 3 1 1 3 4 0
_ H l t 2 6 5 5 0 7 2 6 5
_ H l t 2 6 5 5 8 6 5 1 9
_ H l t 2 6 5 6 9 1 5 6 4
_ H l t 3 2 8 4 2 3 2 2 5
_ H l t 3 4 2 5 7 7 3 5 6
_ H l t 3 4 3 0 0 7 0 7 5
_ H l t 2 3 4 2 8 7 2 1 8
_ H l t 2 6 5 2 6 2 6 4 7
_ H l t 2 6 5 2 6 3 4 6 9
_ H l t 2 6 5 5 9 7 3 2 0
_ H l t 2 6 3 1 7 2 3 4 5
_ H l t 2 6 5 0 0 0 8 2 7
_ H l t 3 2 8 4 2 3 2 3 8
_ H l t 3 4 2 5 7 8 0 1 1
_ H l t 2 6 5 7 7 2 2 9 7
_ H l t 2 7 9 4 0 6 7 6 4
_ H l t 2 9 7 1 4 4 3 1 6
_ H l t 3 4 2 9 1 4 3 9 1
_ H l t 3 5 8 9 7 8 7 5 7
_ H l t 3 1 0 8 5 5 0 3 6
_ H l t 2 6 5 6 9 7 5 8 4
_ H l t 2 6 5 6 9 7 5 8 5
_ H l t 2 1 7 3 7 7 1 1 0
_ H l t 2 6 5 5 8 6 7 1 2
_ H l t 2 6 5 5 8 6 7 1 3
_ H l t 2 6 5 2 6 3 5 2 9
_ H l t 2 6 4 9 9 4 4 9 1
_ H l t 2 6 5 5 1 2 8 0 1
_ H l t 2 6 5 9 1 2 2 6 4
A S E G U R A M I E N T O
_ H l t 3 5 8 7 2 6 4 9 5
_ H l t 3 5 8 7 2 6 4 9 6
_ H l t 3 5 8 8 1 1 1 8 6
_ H l t 3 5 8 8 1 1 1 7 7
_ H l t 3 5 8 9 1 5 8 1 1
_ H l t 3 5 8 8 2 4 4 9 0
_ H l t 3 5 8 8 2 5 3 3 6
_ H l t 3 5 8 9 9 9 3 2 7
_ H l t 3 5 8 8 9 6 7 2 7
_ H l t 3 5 8 8 9 6 6 2 7
_ H l t 3 5 8 8 9 6 6 2 8
_ H l t 3 5 8 8 9 6 7 4 9
_ H l t 3 5 8 8 9 6 7 5 2
_ H l t 3 5 8 9 9 6 3 3 1
_ H l t 3 5 8 9 9 6 3 3 7
_ H l t 3 5 9 8 4 8 5 8 4
_ H l t 3 5 8 9 8 9 8 7 7
_ H l t 3 5 8 9 8 8 8 7 8 q u e r y R e s u l t s T o p
_ H l t 3 5 8 7 2 7 7 4 6
_ H l t 3 5 8 7 2 8 5 0 0
_ H l t 3 5 9 0 0 2 9 0 7
_ H l t 3 5 9 0 0 3 1 0 9
_ H l t 3 5 9 0 0 3 1 9 3
_ H l t 3 5 9 0 0 3 1 9 4
_ H l t 3 5 9 0 0 3 2 0 4
_ H l t 3 5 9 0 0 3 2 0 5
_ H l t 3 5 9 0 0 3 1 1 6
_ H l t 3 5 9 0 0 3 1 7 3
_ H l t 3 5 9 0 0 3 2 9 2
_ H l t 3 5 9 0 0 3 3 2 4
_ H l t 3 5 9 0 0 3 3 5 9
_ H l t 3 5 9 0 0 3 3 8 4
_ H l t 3 5 9 0 0 3 4 4 9
_ H l t 3 5 9 0 0 4 8 4 9
_ H l t 3 5 9 0 0 3 4 7 9
_ H l t 3 5 9 0 0 4 8 2 0
_ H l t 3 5 9 0 0 4 8 4 1
_ H l t 3 5 9 0 0 4 7 9 7
_ H l t 3 5 9 0 0 4 8 0 8
_ H l t 3 5 9 8 4 8 9 7 0
_ H l t 3 5 9 8 4 8 9 7 1
_ H l t 3 5 9 8 4 8 9 8 5
_ H l t 3 5 9 8 4 8 9 8 6
F I N A N C I E R A
_ H l t 3 5 9 2 5 8 7 0 2
_ H l t 3 5 9 2 5 8 7 0 3
_ H l t 3 5 9 2 5 7 2 6 5
_ H l t 3 5 9 2 5 7 2 6 6
_ H l t 3 5 9 2 5 7 6 4 5
_ H l t 3 5 9 2 5 7 6 4 6
_ H l t 3 5 9 2 5 9 3 4 9
_ H l t 3 5 9 2 5 9 3 5 0
_ H l t 3 5 9 2 5 9 3 5 9
_ H l t 3 5 9 2 5 9 3 6 0
_ H l t 3 5 9 2 5 9 4 3 7
_ H l t 3 5 9 2 5 9 4 3 8 G E R E N C I A L
_ H l t 3 5 9 2 2 2 8 9 1
_ H l t 3 5 9 2 2 2 8 9 2
_ H l t 3 5 9 2 2 1 7 6 0
_ H l t 3 5 9 2 2 2 7 3 4
_ H l t 3 5 9 2 3 0 0 5 4
_ H l t 3 5 9 2 3 0 1 7 3
_ H l t 3 5 9 2 2 9 8 1 8
_ H l t 3 5 9 2 2 3 9 9 1
_ H l t 3 5 9 2 2 4 0 0 0
_ H l t 3 5 9 2 2 6 0 4 0 1 1 1 9 3 1 0 8 7 8 1 0 8 0 1 9 4 8 4 8 9 5 7 1 1 0 7 4 1 1 0 7 6 8 7 7 1 1 0 3 8 0
_ H l t 3 5 9 2 2 7 0 4 8
G U B E R N A M E N T A L
_ H l t 3 6 2 6 0 4 7 1 0 F I N A N Z A S I M P U E S T O S
_ H l t 3 5 9 8 6 1 4 9 3
_ H l t 3 6 0 6 3 1 7 5 3
_ H l t 3 6 0 6 3 1 9 2 7
_ H l t 3 6 0 6 3 1 9 2 0
_ H l t 3 6 0 6 3 2 1 2 4
_ H l t 3 6 0 6 3 2 1 9 1
_ H l t 3 6 0 6 3 2 2 3 7
_ H l t 3 6 0 6 3 2 4 3 0
_ H l t 3 6 0 6 3 2 5 7 4
_ H l t 3 6 0 6 3 4 1 9 2
_ H l t 3 6 0 6 3 4 1 9 3
_ H l t 3 6 0 6 3 4 2 5 9
_ H l t 3 6 0 6 3 4 2 6 0
_ H l t 3 6 0 6 3 4 2 9 8
_ H l t 3 6 0 6 3 4 2 9 9
_ H l t 3 6 0 6 3 5 5 4 4
_ H l t 3 6 0 6 3 5 5 4 5
_ H l t 3 6 0 6 3 5 5 9 3
_ H l t 3 6 0 6 3 5 5 9 4
_ H l t 3 6 0 6 3 6 5 4 4
_ H l t 3 6 0 6 3 6 5 4 5
_ H l t 3 6 0 6 3 6 9 3 2
_ H l t 3 6 0 6 3 6 9 3 3
_ H l t 3 6 0 6 3 6 9 2 1
_ H l t 3 6 0 6 3 6 9 2 2
_ H l t 3 6 0 6 3 6 9 2 3
_ H l t 3 6 0 6 3 7 0 4 1
_ H l t 3 6 0 6 3 7 0 4 2
_ H l t 3 6 0 6 3 7 0 3 5
_ H l t 3 6 0 6 3 7 0 3 6
_ H l t 3 6 0 6 3 7 1 0 4
_ H l t 3 6 0 6 3 7 1 0 5
_ H l t 3 6 0 6 3 7 1 4 1
_ H l t 3 6 0 6 3 7 1 4 2
_ H l t 3 6 0 6 3 7 1 4 6
_ H l t 3 6 0 6 3 7 1 5 2
_ H l t 3 6 0 6 3 7 1 8 9
_ H l t 3 6 0 6 3 7 1 9 0
_ H l t 3 6 0 6 3 7 2 0 7
_ H l t 3 6 0 6 3 7 2 0 8
_ H l t 3 6 0 6 3 7 2 4 9
_ H l t 3 6 0 6 3 7 2 5 0
_ H l t 3 6 0 6 3 7 2 6 8
_ H l t 3 6 0 6 3 7 2 6 9
_ H l t 3 6 0 6 3 7 2 7 0
_ H l t 3 6 0 6 3 7 2 9 8
_ H l t 3 6 0 6 3 7 2 9 9
_ H l t 3 6 0 6 3 7 3 0 0
_ H l t 3 6 0 6 3 7 3 8 6
_ H l t 3 6 0 6 3 7 3 8 7
_ H l t 3 6 0 6 3 7 3 7 8
_ H l t 3 6 0 6 3 7 3 7 9
_ H l t 3 6 0 6 3 7 3 6 7
_ H l t 3 6 0 6 3 7 3 6 8
_ H l t 3 6 0 6 3 7 3 6 0
_ H l t 3 6 0 6 3 7 3 6 1
_ H l t 3 6 0 6 3 7 3 5 2
_ H l t 3 6 0 6 3 7 3 5 3
_ H l t 3 6 2 6 0 6 3 8 5
_ H l t 3 6 2 6 0 6 4 3 8
_ H l t 3 6 2 6 0 6 4 3 9
_ H l t 3 6 2 6 0 6 3 8 1
_ H l t 3 6 2 6 0 6 3 7 7
_ H l t 3 6 2 6 0 6 3 6 8
_ H l t 3 6 2 6 0 6 3 6 9
_ H l t 3 6 2 6 0 6 4 4 9
_ H l t 3 6 0 6 3 7 5 6 7
_ H l t 3 6 0 6 3 7 5 6 8
_ H l t 3 6 0 6 3 7 5 7 6
_ H l t 3 6 0 6 3 7 7 3 9
_ H l t 3 6 0 6 3 7 7 4 0
_ H l t 3 6 0 6 3 7 7 6 1
_ H l t 3 6 0 6 3 7 7 6 2
_ H l t 3 6 0 6 3 7 8 6 8
_ H l t 3 6 0 6 3 7 8 6 9
_ H l t 3 6 0 6 3 7 8 3 6
_ H l t 3 6 0 6 3 7 8 3 7
_ H l t 3 6 0 6 3 7 9 1 0
_ H l t 3 6 0 6 3 7 9 1 1
_ H l t 3 6 0 6 3 7 9 1 3
_ H l t 3 6 0 6 3 7 9 1 4
_ H l t 3 6 0 6 3 8 0 8 4
_ H l t 3 6 0 6 3 8 0 8 5
_ H l t 3 6 0 6 3 8 0 8 6
_ H l t 3 5 9 8 6 2 5 9 2
_ H l t 3 6 0 6 3 8 1 5 0
_ H l t 3 6 0 6 3 8 1 5 1
_ H l t 3 6 0 6 3 8 2 0 4
_ H l t 3 6 0 6 3 8 2 0 5
_ H l t 3 6 0 6 3 8 2 1 4
_ H l t 3 6 0 6 3 8 2 1 5
_ H l t 3 5 9 8 6 1 7 8 8
_ H l t 3 5 9 8 6 2 7 6 9
_ H l t 3 6 2 6 0 7 0 1 4
_ H l t 3 6 2 6 0 7 0 1 5
_ H l t 3 5 9 8 6 2 8 3 3
_ H l t 3 5 9 8 6 2 8 7 9
_ H l t 3 5 9 8 6 2 9 3 5
_ H l t 3 5 9 8 6 1 9 8 6
_ H l t 3 5 9 8 6 3 0 1 2
_ H l t 3 5 9 8 6 4 3 3 7
_ H l t 3 5 9 8 6 4 3 3 8
_ H l t 3 6 0 0 9 0 5 1 7
_ H l t 3 6 0 0 9 0 5 1 8
_ H l t 3 6 0 0 9 0 9 7 9
_ H l t 3 6 0 0 9 4 7 1 0
_ H l t 3 5 9 8 5 9 2 4 8
_ H l t 3 5 9 8 5 9 2 4 9
_ H l t 3 5 9 8 5 9 7 4 9
_ H l t 3 5 9 8 5 9 7 5 0
I N V E S T I G A C I N
_ H l t 3 6 0 0 9 1 8 2 5
_ H l t 3 6 0 0 9 1 8 2 6 r e s u l t _ b o x 1 r e s u l t _ b o x 2
r e s u l t _ b o x
R E G U L A C I N S I S T E M A S
_ H l t 3 5 8 8 1 9 2 3 7
_ H l t 3 1 1 0 4 5 4 3 8
_ H l t 3 1 1 0 4 5 4 3 9
_ H l t 3 2 8 1 4 9 4 3 9
_ H l t 3 2 8 1 4 9 4 4 0
_ H l t 3 2 8 1 4 9 4 4 1
_ H l t 3 1 1 0 4 5 7 9 4
_ H l t 3 1 1 0 4 5 7 9 5
_ H l t 3 1 1 0 4 5 7 7 4
_ H l t 3 1 1 0 4 5 7 7 5
_ H l t 3 2 8 1 4 9 4 9 5
_ H l t 3 2 8 1 4 9 4 9 6
_ H l t 3 2 8 1 4 9 4 9 7
_ H l t 3 1 1 0 4 5 5 0 1
_ H l t 3 1 1 0 4 5 5 0 2
_ H l t 3 1 1 0 4 5 5 0 3
_ H l t 3 5 8 8 1 9 5 6 7
_ H l t 3 5 8 8 1 9 5 6 8
_ H l t 3 5 8 8 1 9 5 6 9
_ H l t 3 5 8 7 4 8 6 4 9
_ H l t 3 5 8 7 4 8 6 5 0
_ H l t 3 5 8 9 2 0 0 3 8
_ H l t 3 5 8 9 2 0 0 3 9
_ H l t 3 5 8 8 9 8 6 0 4
_ H l t 3 5 8 8 2 0 7 0 4
_ H l t 3 5 8 8 2 0 7 0 5
_ H l t 3 5 8 8 2 1 0 8 2
_ H l t 3 5 8 8 2 1 0 8 3
_ H l t 3 5 8 8 2 1 9 4 4
_ H l t 3 5 8 8 2 1 9 4 5
_ H l t 3 5 8 8 2 1 9 4 7
_ H l t 3 5 8 8 2 1 9 4 8
_ H l t 3 5 8 8 2 8 5 5 7
_ H l t 3 5 8 8 2 8 5 5 8
_ H l t 3 5 8 8 2 9 6 0 9
_ H l t 3 5 8 8 2 9 6 1 0
_ H l t 3 5 8 8 2 9 6 1 1
_ H l t 3 5 8 8 2 9 6 2 6
_ H l t 3 5 8 8 2 9 6 2 7
_ H l t 3 5 8 8 2 9 6 3 6
_ H l t 3 5 8 8 2 9 6 3 7
_ H l t 3 5 8 8 2 9 6 3 8
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p ^ Ven conmigo Ttulo 8 @ _PID_HLINKS A p 4 ' A p # m a i l t o : n b a r a c a l d o @ j a v e r i a n a . e d u . c o 5 m ( m a i l t o : m e r c e d e s . g a i t a n @ j a v e r i a n a . e d u . c o > j & m a i l t o : l i l i a n a . a r i a s @ j a v e r i a n a . e d u . c o * S g m a i l t o : u r i b e m @ j a v e r i a n a . e d u . c o h I d + m a i l t o : a n c i s a r . v a l d e r r a m a @ j a v e r i a n a . e d u . c o 2 a " m a i l t o : l m o r e n o . m @ j a v e r i a n a . e d u . c o 3 ^ m a i l t o : s o s a . j @ j a v e r i a n a . e d u . c o . [ ' m a i l t o : k h a d y d . a r c i r i a @ j a v e r i a n a . e d u . c o W . X ! m a i l t o : h b e r m u d e @ j a v e r i a n a . e d u . c o $ U & m a i l t o : g a b r i e l . r u e d a @ j a v e r i a n a . e d u . c o I # R ! m a i l t o : f a g u d e l o @ j a v e r i a n a . e d u . c o ~ A O ' m a i l t o : c l a u d i a . m a t e u s @ j a v e r i a n a . e d u . c o ( U L m a i l t o : b r o d r i @ j a v e r i a n a . e d u . c o ' I " m a i l t o : a - s a n c h e z @ j a v e r i a n a . e d u . c o q C F & m a i l t o : a l b a . c a r v a j a l @ j a v e r i a n a . e d u . c o a k C h t t p : / / e u r o f i l i n g . i n f o / 2 0 1 3 0 6 /
E @ h t t p : / / x b r l . o r g / S p e c P W D s v 9 = $ h t t p : / / x b r l . o r g / B e s t P r a c t i c e s B o a r d / : & h t t p : / / x b r l . o r g / b a n k - s p a i n - c a s e - s t u d y 7 & h t t p : / / x b r l . o r g / b a n k - j a p a n - c a s e - s t u d y 2 * 4 N h t t p : / / x b r l . o r g / s i t e s / x b r l . o r g / f i l e s / i m c e / 1 2 1 0 2 9 _ C P _ e - F i l i n g _ I n s u r a n c e _ E N . p d f
1 - h t t p : / / g l g . i p h i x . n e t / ? t a g = x b r l - g l o b a l - l e d g e r ? # . c h t t p : / / x b r l . o r g / s i t e s / x b r l . o r g / f i l e s / i m c e / A u t o m a t i n g E x t e r n a l a n d I n t e r n a l F i n a n c i a l R e p o r t i n g . h t m S # + : h t t p : / / x b r l . o r g / s i t e s / x b r l . o r g / f i l e s / i m c e / f e i _ t a g g i n g . h t m s * ( B h t t p : / / x b r l . o r g / s i t e s / x b r l . o r g / f i l e s / i m c e / l a s t _ m i l e _ r e p o r t i n g . h t m N % % C h t t p : / / x b r l . o r g / s i t e s / x b r l . o r g / f i l e s / i m c e / i f r s _ 2 0 1 1 _ i t a l y _ n e w s . p d f ] " A h t t p : / / x b r l . o r g / s i t e s / x b r l . o r g / f i l e s / i m c e / x i i _ n o v _ n e w s l e t t e r . h t m # } O h t t p : / / s o l v e n c y i i w i r e . c o m / e i o p a - a l i g n s - s o l v e n c y - i i - x b r l - t a x o n o m y - w i t h - e b a / 9 5 5 5 g ! # h t t p : / / w w w . a m e i n f o . c o m / 2 9 4 2 1 5 . h t m l B A h t t p : / / x b r l . o r g / s i t e s / x b r l . o r g / f i l e s / i m c e / x i i _ a p r _ n e w s l e t t e r . h t m o g s h t t p : / / b a l t i m o r e . c i t y b i z l i s t . c o m / 1 / 2 0 1 2 / 4 / 2 / B e h i n d - T h a t - G r e e n - E y e s h a d e - R e s t s - T h e - S o u l - O f - A - B u s i n e s s - I n n o v a t o r . a s p x < # h t t p : / / e c o n o m i c t i m e s . i n d i a t i m e s . c o m / n e w s / n e w s - b y - i n d u s t r y / s e r v i c e s / c o n s u l t a n c y - / - a u d i t / n o w - m u t u a l - f u n d - c o m p a n i e s - a d o p t - t h e - n e w - f i n a n c i a l - r e p o r t i n g - f o r m a t - x b r l / a r t i c l e s h o w / 1 2 8 4 9 4 0 7 . c m s W 2 h t t p : / / x b r l . u s / e v e n t s / p a g e s / n a t c o n f 2 0 1 3 / h o m e . a s p x L
> h t t p : / / w w w . x b r l . o r g / n e w s / x i i - s e e k s - c a n d i d a t e s - b o a r d - p o s i t i o n s & b
< h t t p : / / w w w . x b r l . o r g / n e w s / t a b l e - l i n k b a s e - 1 0 - r e l e a s e d - c o m m e n t \ M h t t p : / / w w w . x b r l . o r g / n e w s / x b r l - a s i a - a s i a n - o c e a n i a n - r o u n d t a b l e - j o i n t - s t a t e m e n t } + < h t t p : / / w w w . x b r l . o r g / n e w s / x i i - a n n o u n c e s - 2 0 1 3 - b o a r d - d i r e c t o r s d : ] h t t p : / / w w w . u p c t . e s / e s t u d i o s / m a s t e r / 2 1 2 1 / c u r s o _ 2 0 1 2 - 2 0 1 3 / p l a n _ e s t u d i o s / 2 1 2 1 0 1 0 0 3 _ 1 2 - 1 3 _ e s . p d f H N h t t p : / / j c v a l d a . w o r d p r e s s . c o m / 2 0 1 3 / 0 3 / 0 9 / l o s - s i s t e m a s - d e - i n f o r m a c i o n - c o n t a b l e / ~ z h t t p : / / w w w . u n i l i b r e c a l i . e d u . c o / e n t r a m a d o / i m a g e s / s t o r i e s / p d f _ a r t i c u l o s / v o l u m e n 4 - 2 / c o n s i d e r a c i o n e s _ s i s t e m a s _ i n f o r m a c i o n _ c o n t a b l e s _ p y m e s _ v o l _ 4 _ n u m 2 . p d f x e 3 h t t p s : / / a d d i . e h u . e s / b i t s t r e a m / 1 0 8 1 0 / 9 5 7 1 / 1 / 1 1 9 . p d f z o h t t p : / / w w w . a c a d e m i a . e d u / 3 7 3 5 3 0 / E l _ s i s t e m a _ d e _ i n f o r m a c i o n _ c o n t a b l e _ y _ l a _ v a l u a c i o n _ a m b i e n t a l _ E n f o q u e _ d e l _ u s u a r i o E Q f h t t p : / / w w w . c o m e r c i o y j u s t i c i a . c o m . a r / 2 0 1 3 / 0 5 / 1 4 / l o s - s i s t e m a s - d e - i n f o r m a c i o n - c o n t a b l e - e s t a n - e n - l a - m i r a / : . h t t p : / / c m s . u a l . e s / U A L / u n i v e r s i d a d / c e n t r o s / c i e n c i a s e c o n o m i c a s / t i t u l a c i o n e s / t i t u l a c i o n / a s i g n a t u r a s / a s i g n a t u r a / ? i d = & i d T i t = 6 2 0 0 & i d A s s = 6 2 0 0 8 3 2 0 & i d C a r a c t e r = O 6 b ` h t t p : / / b i b l i o g r a f i a e d u c a c i o n . f i l e s . w o r d p r e s s . c o m / 2 0 1 2 / 1 1 / s i s t e m a s - d e - i n f o r m a c i o n - c o n t a b l e - 4 . p d f ( h h t t p : / / w w w . l a p a m p a . e d u . a r : 4 0 4 0 / s i t i o / o b j e t o s / B i b l i o t e c a D i g i t a l / D i s e n o s C u r r i c u l a r e s / P o l i m o d a l / s i s _ g c . P D F [ _ h t t p : / / w w w . a b c . g o v . a r / l a i n s t i t u c i o n / o r g a n i s m o s / c o n s e j o g e n e r a l / d i s e n i o s c u r r i c u l a r e s / s e c u n d a r i a / m a t e r i a s _ o r i e n t a d a s _ d e 4 a n i o / e c o n o m i a _ y _ a d m i n i s t r a c i o n / l o s _ s i s t e m a s _ d e _ i n f o r m a c i o n _ c o n t a b l e . p d f C W N h t t p : / / a u g u s t a . u a o . e d u . c o / m o o d l e / m o d / r e s o u r c e / v i e w . p h p ? i n p o p u p = t r u e & i d = 1 2 5 4 1 7 G q S h t t p : / / w w w . s c i e l o . o r g . c o / s c i e l o . p h p ? p i d = S 0 1 2 1 - 5 0 5 1 2 0 1 1 0 0 0 3 0 0 0 0 9 & s c r i p t = s c i _ a r t t e x t Q h t t p : / / w w w . a t e n a . o r g . b r / r e v i s t a / o j s - 2 . 2 . 3 - 0 9 / i n d e x . p h p / u e r j / a r t i c l e / v i e w / 1 0 6 / 1 0 6 C * 0 h t t p : / / b l o g - p f m . i m f . o r g / f i l e s / t n m _ 1 0 _ 0 7 _ s p a . p d f V L a h t t p : / / d i n t e v . u n i v a l l e . e d u . c o / r e v i s t a s u n i v a l l e / i n d e x . p h p / c u a d e r n o s a d m i n / a r t i c l e / d o w n l o a d / 9 3 7 / 9 4 9 F F h t t p : / / 1 8 7 . 1 7 4 . 2 5 3 . 1 0 / B i b l i o n e t i c a / d i c c i o n a r i o / m o d e l o s / a f i n e s / r e a . h t m A * h t t p : / / w w w . m s u . e d u / ~ m c c a r t h 4 / M c C a r t h y . p d f r = h t t p : / / i e e e x p l o r e . i e e e . o r g / x p l s / a b s _ a l l . j s p ? a r n u m b e r = 6 0 0 7 9 3 5 ] 1 h t t p : / / j e f f s u t h e r l a n d . o r g / o o p s l a 9 8 / n a k a m u r a . h t m l | ` ; h t t p : / / w w w . c s u s . e d u / i n d i v / x / x i o n g y / A I S 1 4 1 - C h p 5 - r e v i s e d . p p t r 1 C h t t p : / / w w w . r c i . r u t g e r s . e d u / ~ g i l l e t t / c o u r s e s / f a l l 0 6 / a i s / 3 e v e n t s . d o c d # K h t t p : / / w w w . s b a . o a k l a n d . e d u / F a c u l t y / c a l l a g h a / a c c 4 1 9 6 1 9 / R E A p a p e r b o d y 2 . d o c B h t t p : / / w w w . a c i s . p a m p l i n . v t . e d u / f a c u l t y / w a l l a c e / 3 5 0 4 / C h a p t e r 1 4 . p p t 2 " G h t t p : / / k o m a r . c s . s t t h o m a s . e d u / c i s c 4 1 9 / P P T / G e l i n a s / E d i t i o n 7 / C H 0 6 - 7 E d . p p t , = h t t p : / / f a c u l t y . c b p p . u a a . a l a s k a . e d u / a f r f b / a c c t 3 1 6 / C h p t _ 0 5 . p p t
: h t t p : / / w w w . u c s i u n i v e r s i t y . e d u . m y / c e r v i e / p d f / p a p e r S M E s . p d f k i 8 h t t p : / / i n s t . e e c s . b e r k e l e y . e d u / ~ c s 1 8 6 / f a 0 6 / l e c s / 1 4 E R . p d f D 8 h t t p : / / w w w . f e b . u g e n t . b e / n l / O n d z / W P / P a p e r s / w p _ 0 4 _ 2 1 9 . p d f Q J h t t p : / / j o u r n a l s . c l u t e o n l i n e . c o m / i n d e x . p h p / R B I S / a r t i c l e / d o w n l o a d / 5 3 3 4 / 5 4 1 9 4 ! F h t t p : / / w w w . s w l e a r n i n g . c o m / a c c o u n t i n g / h a l l / a i s _ 4 e / s t u d y _ n o t e s / c h 1 0 . p d f V M h t t p : / / w w w . d o c s t o c . c o m / d o c s / 4 1 9 6 2 5 8 / D A T A B A S E - D E S I G N - U S I N G - T H E - R E A - D A T A - M O D E L $ N 3 h t t p : / / p u b l i k . t u w i e n . a c . a t / f i l e s / P u b D a t _ 2 0 7 3 3 9 . p d f ' | + h t t p : / / w w w . y o u t u b e . c o m / w a t c h ? v = 7 l v S g s q d B h M | C h t t p : / / w w w . i t u . d k / s t u d / s p e c i a l e / s c m / q w i k i / d a t a / R E A _ a t t a c h / m a i n . p d f 4 7 h t t p : / / w w w . c o b . s j s u . e d u / i n g r a h _ l / b u s 1 2 0 a / p p t / c h 1 5 s . p p t H i T h t t p : / / w e b . b u s . u c f . e d u / f a c u l t y / o o n w u c h e k w a / f i l e . a x d ? f i l e = 2 0 1 0 % 2 F 8 % 2 F R a i s 1 1 _ c h 1 5 . p p t l > h t t p : / / w w w . g o o g l e . c o m . c o / u r l ? s a = t & r c t = j & q = r e a % 2 B d a t a % 2 B m o d e l & s o u r c e = w e b & c d = 9 & v e d = 0 C F c Q F j A I & u r l = h t t p % 3 A % 2 F % 2 F a b . o r g . t r % 2 F a b 0 9 % 2 F k i t a p % 2 F h a k r a m a _ e r s o y _ A B 0 9 . p d f & e i = k S u 6 U f H R C J O K 9 Q S N 1 4 B o & u s g = A F Q j C N G u E 7 o J C Q L k d j k w x i a a X 1 j O H V p b X g & b v m = b v . 4 7 8 8 3 7 7 8 , d . e W U | C h t t p : / / h o m e . k e l l e y . i u p u i . e d u / n o t a y l o r / a 3 3 7 / D a t a M o d e l / P l a i d R E A . p p t A * h t t p : / / w w w . m s u . e d u / ~ m c c a r t h 4 / M c C a r t h y . p d f = 7 0 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / M u l t i m e d i a / = 7 0 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / M u l t i m e d i a / = 7 0 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / M u l t i m e d i a / T = h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 2 / J u n / 2 0 1 2 4 9 6 2 L = h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / F e b / 2 0 1 2 6 3 5 0 [ } = h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / A p r / 2 0 1 2 6 6 7 7 p j z D h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / J u n / G o i n g - p a p e r l e s s s u w C h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / A p r / E x c e l - f o r m u l a s h / t K h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / M a r / R e v e r s e - t h e - n e g a t i v i t y T q = h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / A p r / 2 0 1 2 6 9 5 7 n Q h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / F e b / R e m o v i n g - h y p e r l i n k s - i n - E x c e l p v k D h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / J a n / G r e e n - c o m p u t i n g T L h 2 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 2 5 9 2 2 ] e = h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / J u n / 2 0 1 3 7 3 3 0 U J b 2 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 9 6 6 T K _ 2 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 8 7 9 _ E \ 2 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 3 9 2 ] D Y 2 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 2 7 0 8 1 _ E V 2 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 3 9 2 M S = h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / F e b / 2 0 1 2 6 5 0 7 ] P = h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / J u n / 2 0 1 3 7 3 3 0 U J M 2 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 9 6 6 T K J 2 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 8 7 9 T G = h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / A p r / 2 0 1 2 6 9 5 7 X D = h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / A p r / 2 0 1 2 7 0 0 2 _ L A 2 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 3 0 2 J > = h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / J a n / 2 0 1 2 6 2 4 3 X N ; 2 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 4 2 4 8 6 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 8 1 3 5 . h t m W n 5 h t t p : / / w w w . i t g i . o r g / T e m p l a t e _ I T G I c 9 a 4 . h t m l ? S e c t i o n = A b o u t _ I T _ G o v e r n a n c e 1 & T e m p l a t e = / C o n t e n t M a n a g e m e n t / C o n t e n t D i s p l a y . c f m & C o n t e n t I D = 6 6 5 8 w h 2 h t t p : / / w w w . i t g i . o r g / t e m p l a t e _ I T G I 6 2 8 5 . h t m l ? S e c t i o n = B e s t _ P r a c t i c e s & T e m p l a t e = / T a g g e d P a g e / T a g g e d P a g e D i s p l a y . c f m & T P L I D = 4 4 & C o n t e n t I D = 6 5 7 4 ; p / } h t t p : / / w w w . i t g i . o r g / t e m p l a t e _ I T G I f c d 6 . h t m l ? S e c t i o n = C a s e _ S t u d i e s 1 & T e m p l a t e = / C o n t e n t M a n a g e m e n t / H T M L D i s p l a y . c f m & C o n t e n t I D = 5 7 3 4 2 , h t t p : / / w w w . i t g i . o r g / t e m p l a t e _ I T G I 2 7 5 e . h t m l ? S e c t i o n = R e c e n t _ P u b l i c a t i o n s & T e m p l a t e = / T a g g e d P a g e / T a g g e d P a g e D i s p l a y . c f m & T P L I D = 4 3 & C o n t e n t I D = 1 4 0 4 6 % ) h t t p : / / w w w . i t g i . o r g / t e m p l a t e _ I T G I f 3 4 6 . h t m l ? S e c t i o n = R e l a t e d _ I T G I _ P u b l i c a t i o n s & T e m p l a t e = / T a g g e d P a g e / T a g g e d P a g e D i s p l a y . c f m & T P L I D = 4 3 & C o n t e n t I D = 1 0 6 1 8 & h t t p : / / w w w . i t g i . o r g / t e m p l a t e _ I T G I 3 6 6 f . h t m l ? S e c t i o n = R i s k _ M a n a g e m e n t 1 & T e m p l a t e = / T a g g e d P a g e / T a g g e d P a g e D i s p l a y . c f m & T P L I D = 6 0 & C o n t e n t I D = 1 0 6 5 2 | b # h t t p : / / w w w . i t g i . o r g / t e m p l a t e _ I T G I 9 3 3 7 . h t m l ? S e c t i o n = I n f o r m a t i o n _ T e c h n o l o g y 1 & T e m p l a t e = / T a g g e d P a g e / T a g g e d P a g e D i s p l a y . c f m & T P L I D = 6 0 & C o n t e n t I D = 1 0 6 5 1 Z E f h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / S t a n d a r d s / P a g e s / I S A C A I T G I R e s p o n s e s t o G o v e r n m e n t s , R e g u l a t o r s . a s p x ; p } h t t p : / / w w w . i t g i . o r g / t e m p l a t e _ I T G I f c d 6 . h t m l ? S e c t i o n = C a s e _ S t u d i e s 1 & T e m p l a t e = / C o n t e n t M a n a g e m e n t / H T M L D i s p l a y . c f m & C o n t e n t I D = 5 7 3 4 2 e h h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / c o b i t / P a g e s / C O B I T - C a s e - S t u d y - I n t e g r a t i n g - C O B I T - 4 - 1 - I n t o - t h e - I n t e r n a l - A u d i t - F u n c t i o n . a s p x k 1 h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / c o b i t / P a g e s / C O B I T - C a s e - S t u d y - C O B I T - M a t u r i t y - A s s e s s m e n t - a n d - C o n t i n u a l - e - H e a l t h - G o v e r n a n c e - I m p r o v e m e n t - a t - N H S - F i f e . a s p x P i h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / c o b i t / P a g e s / C O B I T - C a s e - S t u d y - G a i n i n g - C o n t r o l - o f - I T - W i t h - C O B I T . a s p x Z j h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / c o b i t / P a g e s / C O B I T - C a s e - S t u d y - S u n n y b r o o k - H e a l t h - S c i e n c e s - C e n t r e . a s p x R S q h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / V a l - I T - I T - V a l u e - D e l i v e r y - / D o c u m e n t s / V a l u e - G o v e r n a n c e - P o l i c e - C a s e - S t u d y . p d f ^ 6 w h t t p : / / w w w . i t g i . o r g / T e m p l a t e _ I T G I 5 9 8 6 . h t m l ? S e c t i o n = I T G I & C O N T E N T I D = 5 7 3 1 5 & T E M P L A T E = / C o n t e n t M a n a g e m e n t / C o n t e n t D i s p l a y . c f m 9 w h t t p : / / w w w . i t g i . o r g / T e m p l a t e _ I T G I 5 d 7 1 . h t m l ? S e c t i o n = I T G I & C O N T E N T I D = 5 7 3 1 3 & T E M P L A T E = / C o n t e n t M a n a g e m e n t / C o n t e n t D i s p l a y . c f m Q h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / c o b i t / D o c u m e n t s / W a l t e r s V A R e p o r t - J u n e 0 9 . p d f M h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / R e s e a r c h / R e s e a r c h D e l i v e r a b l e s / P a g e s / I n f o r m a t i o n - S e c u r i t y - G o v e r n a n c e - G u i d a n c e - f o r - I n f o r m a t i o n - S e c u r i t y - M a n a g e r s . a s p x 7 w h t t p : / / w w w . i t g i . o r g / T e m p l a t e _ I T G I a f e 1 . h t m l ? S e c t i o n = H o m e & C O N T E N T I D = 4 7 5 2 3 & T E M P L A T E = / C o n t e n t M a n a g e m e n t / C o n t e n t D i s p l a y . c f m 9 ? d h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / R e s e a r c h / R e s e a r c h D e l i v e r a b l e s / P a g e s / V a l - I T - F r a m e w o r k - 2 . 0 . a s p x P U h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / R i s k - I T - I T - R i s k - M a n a g e m e n t / P a g e s / R i s k - I T 1 . a s p x h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / R e s e a r c h / R e s e a r c h D e l i v e r a b l e s / P a g e s / I m p l e m e n t i n g - a n d - C o n t i n u a l l y - I m p r o v i n g - I T - G o v e r n a n c e 1 . a s p x s - C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 2 0 0 0 1 6 4 } $ C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 2 0 0 0 5 8 9 w * C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 3 0 0 0 1 2 2 v , C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 3 0 0 0 1 3 4 p C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 3 0 0 0 1 5 8 s ) C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 3 0 0 0 2 6 2 | ` C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 1 0 0 0 3 9 X r - C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 2 0 0 0 7 7 2 } + C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 2 0 0 0 7 8 4 s / C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 2 0 0 0 7 6 0 } ! C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 2 0 0 0 1 8 8 j h t t p : / / w w w . j o u r n a l s . e l s e v i e r . c o m / i n t e r n a t i o n a l - j o u r n a l - o f - a c c o u n t i n g - i n f o r m a t i o n - s y s t e m s / r e c e n t - a r t i c l e s / } C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 1 0 0 0 3 8 8 w g C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 1 0 0 0 4 2 X t . C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 1 0 0 0 6 1 3 q . C h t t p : / / w w w . s c i e n c e d i r e c t . c o m / s c i e n c e / a r t i c l e / p i i / S 1 4 6 7 0 8 9 5 1 3 0 0 0 1 4 6 I K Y h t t p : / / w w w . i f r s . o r g / A l e r t s / X B R L / P a g e s / I F R S - T a x o n o m y - 2 0 1 2 - l a b e l s - p u b l i s h e d - i n - K o r e a n . a s p x - 4 [ h t t p : / / w w w . i f r s . o r g / A l e r t s / X B R L / P a g e s / I F R S - T a x o n o m y - 2 0 1 2 - l a b e l s - p u b l i s h e d - i n - J a p a n e s e . a s p x t T h t t p : / / w w w . i f r s . o r g / A l e r t s / X B R L / P a g e s / E x p o s u r e - D r a f t - o f - t h e - I F R S - T a x o n o m y - 2 0 1 3 . a s p x ' 3 C h t t p : / / w w w . i f r s . o r g / A l e r t s / X B R L / P a g e s / H u n g a r i a n - I F R S - T a x o n o m y . a s p x > h t t p : / / w w w . i f r s . o r g / A l e r t s / X B R L / P a g e s / I F R S - T a x o n o m y - 2 0 1 3 . a s p x T C A h t t p : / / w w w . i f r s . o r g / A l e r t s / X B R L / P a g e s / F o r m u l a - L i n k b a s e - 2 0 1 3 . a s p x N f h t t p : / / w w w . i f r s . o r g / A l e r t s / X B R L / P a g e s / X B R L - I n d u s t r y - P r a c t i c e - P r o j e c t - 2 0 1 3 - - - c a l l - f o r - p a r t c i p a n t s . a s p x ^ [ Y h t t p : / / w w w . i f r s . o r g / A l e r t s / X B R L / P a g e s / I F R S - T a x o n o m y - 2 0 1 3 - l a b e l s - p u b l i s h e d - i n - A r a b i c . a s p x N f h t t p : / / w w w . i f r s . o r g / A l e r t s / X B R L / P a g e s / X B R L - I n d u s t r y - P r a c t i c e - P r o j e c t - 2 0 1 3 - - - c a l l - f o r - p a r t c i p a n t s . a s p x ^ J h t t p : / / w w w . i f r s . o r g / F e a t u r e s / P a g e s / H H - s p e e c h - b u y - a n d - h o p e - A p r i l - 2 0 1 3 . a s p x D O I h t t p : / / w w w . i f r s . o r g / F e a t u r e s / P a g e s / 2 0 1 3 - I F R S - R e d - B o o k - n o w - a v a i l a b l e . a s p x % 9 [ h t t p : / / w w w . i f r s . o r g / F e a t u r e s / P a g e s / I F R S - F o u n d a t i o n - i s s u e s - 2 0 1 2 - A n n u a l - R e p o r t - M a y - 2 0 1 3 . a s p x s l ? h t t p s : / / w w w . i s a c a . o r g / b o o k s t o r e / P a g e s / R i s k - I T - a n d - R e l a t e d . a s p x ^ = h t t p s : / / w w w . i s a c a . o r g / b o o k s t o r e / P a g e s / C O B I T - a n d - R e l a t e d . a s p x n o ; h t t p s : / / w w w . i s a c a . o r g / b o o k s t o r e / P a g e s / C O B I T - 5 - R e l a t e d . a s p x 1 a @ h t t p s : / / w w w . i s a c a . o r g / b o o k s t o r e / P a g e s / C R I S C - E x a m - R e s o u r c e s . a s p x * n @ h t t p s : / / w w w . i s a c a . o r g / b o o k s t o r e / P a g e s / C G E I T - E x a m - R e s o u r c e s . a s p x l 8 ? h t t p s : / / w w w . i s a c a . o r g / b o o k s t o r e / P a g e s / C I S M - E x a m - R e s o u r c e s . a s p x l 4 ? h t t p s : / / w w w . i s a c a . o r g / b o o k s t o r e / P a g e s / C I S A - E x a m - R e s o u r c e s . a s p x
z h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / R e s e a r c h / R e s e a r c h D e l i v e r a b l e s / P a g e s / S o f t w a r e - A s s u r a n c e - A u d i t - A s s u r a n c e - P r o g r a m . a s p x } k { h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / R e s e a r c h / R e s e a r c h D e l i v e r a b l e s / P a g e s / I d e n t i t y - M a n a g e m e n t - A u d i t - A s s u r a n c e - P r o g r a m . a s p x q 1 h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / R e s e a r c h / R e s e a r c h D e l i v e r a b l e s / P a g e s / A d v a n c e d - P e r s i s t e n t - T h r e a t s - A w a r e n e s s - S t u d y - R e s u l t s . a s p x m h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / R e s e a r c h / R e s e a r c h D e l i v e r a b l e s / P a g e s / B i g - D a t a - I m p a c t s - a n d - B e n e f i t s . a s p x V B ~ h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / R e s e a r c h / R e s e a r c h D e l i v e r a b l e s / P a g e s / C l o u d - G o v e r n a n c e - Q u e s t i o n s - B o a r d s - o f - D i r e c t o r s - N e e d - t o - A s k . a s p x & ` { s h t t p : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / R e s e a r c h / R e s e a r c h D e l i v e r a b l e s / P a g e s / R e s p o n d i n g - t o - T a r g e t e d - C y b e r a t t a c k s . a s p x Q
x m h t t p : / / w w w . i s a c a . o r g / b o o k s t o r e / e x t r a s / P a g e s / S e c u r i n g - C l i c k s - N e t w o r k - S e c u r i t y - i n - t h e - A g e - o f - S o c i a l - M e d i a . a s p x Q u ^ h t t p : / / w w w . i s a c a . o r g / b o o k s t o r e / e x t r a s / P a g e s / S A P - S e c u r i t y - a n d - R i s k - M a n a g e m e n t - 2 n d - E d i t i o n . a s p x Z
r I h t t p s : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / B l o g / L i s t s / P o s t s / P o s t . a s p x ? I D = 3 0 5 Z o I h t t p s : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / B l o g / L i s t s / P o s t s / P o s t . a s p x ? I D = 3 0 6 Z l I h t t p s : / / w w w . i s a c a . o r g / K n o w l e d g e - C e n t e r / B l o g / L i s t s / P o s t s / P o s t . a s p x ? I D = 3 0 7 y 8 i / h t t p : / / w w w . i s a c a . o r g / J o u r n a l / B l o g / d e f a u l t . a s p x x : f @ h t t p s : / / w w w . i s a c a . o r g / E d u c a t i o n / C o n f e r e n c e s / P a g e s / I I A - 2 0 1 3 . a s p x D Q c ] h t t p : / / w w w . i s a c a . o r g / A b o u t - I S A C A / - I S A C A - N e w s l e t t e r / P a g e s / a t - I S A C A - V o l u m e - 1 2 - 5 - J u n e - 2 0 1 3 . a s p x < ) ` 8 h t t p : / / w w w . i s a c a . o r g / J o u r n a l / J O n l i n e / P a g e s / d e f a u l t . a s p x e c ] [ h t t p : / / w w w . i s a c a . o r g / E d u c a t i o n / T r a i n i n g / P a g e s / N e t w o r k - S e c u r i t y - A u d i t i n g - P a r s i p p a n y - N J . a s p x u ! Z h t t p : / / w w w . i s a c a . o r g / E d u c a t i o n / O n l i n e - L e a r n i n g / P a g e s / W e b i n a r - E m b r a c i n g - M o b i l i t y - L i b e r a t e - E m p l o y e e s - t o - W o r k - T h e i r - W a y - a n d - E m p o w e r - Y o u r - B u s i n e s s . a s p x e c W [ h t t p : / / w w w . i s a c a . o r g / E d u c a t i o n / T r a i n i n g / P a g e s / N e t w o r k - S e c u r i t y - A u d i t i n g - P a r s i p p a n y - N J . a s p x G T h t t p : / / w w w . i s a c a . o r g / E d u c a t i o n / O n l i n e - L e a r n i n g / P a g e s / W e b i n a r - S e c u r i t y - A u d i t - a n d - C o n t r o l s - i n - t h e - N e w - O r a c l e - D a t a b a s e - R e l e a s e . a s p x c g Q k h t t p : / / w w w . i s a c a . o r g / E d u c a t i o n / T r a i n i n g / P a g e s / I n f o r m a t i o n - S e c u r i t y - E s s e n t i a l s - f o r - I T - A u d i t o r s - S e a t t l e . a s p x " k N ? h t t p : / / w w w . i s a c a . o r g / E d u c a t i o n / C o n f e r e n c e s / P a g e s / I I A - 2 0 1 3 . a s p x l y K 8 h t t p : / / o p e n a c c e s s . u o c . e d u / w e b a p p s / o 2 / h a n d l e / 1 0 6 0 9 / 1 9 1 7 3 ) " H ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 1 4 0 1 2 0 + / E ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 1 0 1 3 8 w y B O h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / d c a r t ? i n f o = l i n k & c o d i g o = 4 1 3 9 4 9 2 & o r d e n = 3 7 7 5 3 5 ? E h t t p : / / r e v i s t a t e l e m a t i c a . c u j a e . e d u . c u / i n d e x . p h p / t e l e / a r t i c l e / v i e w / 7 8 \ < B h t t p : / / w w w . t e c n i c a i n d u s t r i a l . e s / t i a d m i n / n u m e r o s / 8 6 / 2 2 4 5 / a 2 2 4 5 . p d f C S 9 R h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 2 7 4 2 3 & o r d e n = 3 9 5 8 7 8 & i n f o = l i n k M Y 6 E h t t p : / / r p u e n t e . u p b b g a . e d u . c o / i n d e x . p h p / r e v i s t a p u e n t e / a r t i c l e / v i e w / 6 7 c u 3 7 h t t p s : / / w w w . d s p a c e . e s p o l . e d u . e c / h a n d l e / 1 2 3 4 5 6 7 8 9 / 2 1 6 2 4 A 0 : h t t p : / / b i b l i o t e c a . u c p . e d u . c o : 8 0 8 0 / j s p u i / h a n d l e / 1 0 7 8 5 / 1 3 6 2 : ( - X h t t p : / / w w w . i n f o r m a t i c a 2 0 1 3 . s l d . c u / i n d e x . p h p / i n f o r m a t i c a s a l u d / 2 0 1 3 / p a p e r / v i e w F i l e / 2 9 8 / 2 8 + 1 * H h t t p : / / l e t r a v i r t u a l . u s b c t g . e d u . c o / i n d e x . p h p / i n g e n i a t o r / a r t i c l e / v i e w / 2 3 5 b w ' 7 h t t p s : / / w w w . d s p a c e . e s p o l . e d u . e c / h a n d l e / 1 2 3 4 5 6 7 8 9 / 2 4 1 6 1 | | $ / h t t p : / / b i b d i g i t a l . e p n . e d u . e c / h a n d l e / 1 5 0 0 0 / 5 6 2 6 F ! > h t t p : / / v i r t u a l . u m n g . e d u . c o / i n s e d i / v 2 / r e v i s t a / a r t i c u l o s / 6 0 . p d f O 5 h t t p : / / 1 8 6 . 4 2 . 9 6 . 2 1 1 : 8 0 8 0 / x m l u i / h a n d l e / 1 2 3 4 5 6 7 8 9 / 4 7 9 [ 5 h t t p : / / 1 8 6 . 4 2 . 9 6 . 2 1 1 : 8 0 8 0 / j s p u i / h a n d l e / 1 2 3 4 5 6 7 8 9 / 5 1 2 = h t t p : / / w w w . d s p a c e . u n i a n d e s o n l i n e . e d u . e c / h a n d l e / 1 2 3 4 5 6 7 8 9 / 3 7 8 d 9 ; h t t p : / / p u b l i c a c i o n e s . u c i . c u / i n d e x . p h p / S C / a r t i c l e / v i e w / 1 1 6 3 t | @ h t t p : / / b i b l i o t e c a d i g i t a l . u s b c a l i . e d u . c o / j s p u i / h a n d l e / 1 0 8 1 9 / 1 3 9 4 N 5 h t t p : / / 1 8 6 . 4 2 . 9 6 . 2 1 1 : 8 0 8 0 / x m l u i / h a n d l e / 1 2 3 4 5 6 7 8 9 / 5 1 9 M 6 h t t p : / / r e p o s i t o r i o . u n e m i . e d u . e c / h a n d l e / 1 2 3 4 5 6 7 8 9 / 1 2 5 1
9 h t t p : / / r e v i s t a s . u n a m . m x / i n d e x . p h p / r e p / a r t i c l e / v i e w / 3 7 6 7 4 g t 7 h t t p s : / / w w w . d s p a c e . e s p o l . e d u . e c / h a n d l e / 1 2 3 4 5 6 7 8 9 / 2 4 3 3 0 1 h t t p : / / u p c o m m o n s . u p c . e d u / p f c / h a n d l e / 2 0 9 9 . 1 / 1 8 2 5 3 i z 8 h t t p : / / o p e n a c c e s s . u o c . e d u / w e b a p p s / o 2 / h a n d l e / 1 0 6 0 9 / 1 9 4 4 3 w y O h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / d c a r t ? i n f o = l i n k & c o d i g o = 4 1 3 9 4 9 2 & o r d e n = 3 7 7 5 3 5 T & h t t p : / / w w w . t d x . c a t / h a n d l e / 1 0 8 0 3 / 9 8 3 6 3 A h t t p : / / i n t e l l e c t u m . u n i s a b a n a . e d u . c o : 8 0 8 0 / j s p u i / h a n d l e / 1 0 8 1 8 / 6 1 3 8 L E h t t p s : / / o j s . e c o n . u b a . a r / o j s / i n d e x . p h p / H - i n d / a r t i c l e / d o w n l o a d / 3 9 8 / 7 2 2 Z 6 h t t p : / / w w w . d s p a c e . e s p o l . e d u . e c / h a n d l e / 1 2 3 4 5 6 7 8 9 / 2 1 5 4 6 _ 5 h t t p : / / 1 8 6 . 4 2 . 9 6 . 2 1 1 : 8 0 8 0 / j s p u i / h a n d l e / 1 2 3 4 5 6 7 8 9 / 4 2 7 ] 5 h t t p : / / 1 8 6 . 4 2 . 9 6 . 2 1 1 : 8 0 8 0 / j s p u i / h a n d l e / 1 2 3 4 5 6 7 8 9 / 4 0 5 Z 5 h t t p : / / 1 8 6 . 4 2 . 9 6 . 2 1 1 : 8 0 8 0 / j s p u i / h a n d l e / 1 2 3 4 5 6 7 8 9 / 5 0 3 M 6 h t t p : / / r e p o s i t o r i o . u n e m i . e d u . e c / h a n d l e / 1 2 3 4 5 6 7 8 9 / 1 2 5 1 b w 7 h t t p s : / / w w w . d s p a c e . e s p o l . e d u . e c / h a n d l e / 1 2 3 4 5 6 7 8 9 / 2 4 1 6 1 O 5 h t t p : / / 1 8 6 . 4 2 . 9 6 . 2 1 1 : 8 0 8 0 / x m l u i / h a n d l e / 1 2 3 4 5 6 7 8 9 / 4 0 9 R 5 h t t p : / / 1 8 6 . 4 2 . 9 6 . 2 1 1 : 8 0 8 0 / j s p u i / h a n d l e / 1 2 3 4 5 6 7 8 9 / 6 3 8 > T h t t p : / / c o m u n i c a c i o n e s . u e x t e r n a d o . e d u . c o / r e v i s t a s / i n d e x . p h p / c o n t a d / a r t i c l e / v i e w / 3 3 6 4 M X E h t t p : / / r p u e n t e . u p b b g a . e d u . c o / i n d e x . p h p / r e v i s t a p u e n t e / a r t i c l e / v i e w / 6 6 Y 5 h t t p : / / 1 8 6 . 4 2 . 9 6 . 2 1 1 : 8 0 8 0 / j s p u i / h a n d l e / 1 2 3 4 5 6 7 8 9 / 5 1 0 X H 1 h t t p : / / r e p o s i t o r i o . e s p e . e d u . e c / h a n d l e / 2 1 0 0 0 / 6 3 2 1 | ` / h t t p : / / d s p a c e . u p s . e d u . e c / h a n d l e / 1 2 3 4 5 6 7 8 9 / 4 3 3 4 Z H 1 h t t p : / / r e p o s i t o r i o . e s p e . e d u . e c / h a n d l e / 2 1 0 0 0 / 6 3 0 1 | | / h t t p : / / b i b d i g i t a l . e p n . e d u . e c / h a n d l e / 1 5 0 0 0 / 5 6 2 6 O 5 h t t p : / / 1 8 6 . 4 2 . 9 6 . 2 1 1 : 8 0 8 0 / x m l u i / h a n d l e / 1 2 3 4 5 6 7 8 9 / 5 5 8 E t T h t t p : / / w w w . s c i e l o . o r g . c o / s c i e l o . p h p ? p i d = S 0 0 1 2 - 7 3 5 3 2 0 1 3 0 0 0 1 0 0 0 0 2 & s c r i p t = s c i _ a b s t r a c t C E h t t p s : / / o j s . e c o n . u b a . a r / o j s / i n d e x . p h p / H - i n d / a r t i c l e / d o w n l o a d / 4 1 0 / 7 5 3 A h t t p : / / i n t e l l e c t u m . u n i s a b a n a . e d u . c o : 8 0 8 0 / j s p u i / h a n d l e / 1 0 8 1 8 / 7 2 3 7
M h t t p : / / a p r e n d e e n l i n e a . u d e a . e d u . c o / r e v i s t a s / i n d e x . p h p / c o n t / a r t i c l e / v i e w / 1 4 6 8 6 . h t t p : / / w w w . t e s i s . u c h i l e . c l / h a n d l e / 2 2 5 0 / 1 1 3 3 9 3
M h t t p : / / a p r e n d e e n l i n e a . u d e a . e d u . c o / r e v i s t a s / i n d e x . p h p / c o n t / a r t i c l e / v i e w / 1 4 6 7 1 m [ h t t p : / / w w w . t e c - d i g i t a l . i t c r . a c . c r / s e r v i c i o s / o j s / i n d e x . p h p / t e c _ e m p r e s a r i a l / a r t i c l e / v i e w / 7 6 3 m [ h t t p : / / w w w . t e c - d i g i t a l . i t c r . a c . c r / s e r v i c i o s / o j s / i n d e x . p h p / t e c _ e m p r e s a r i a l / a r t i c l e / v i e w / 8 6 8 > ` 4 h t t p : / / r e p o s i t o r y . u r o s a r i o . e d u . c o / h a n d l e / 1 0 3 3 6 / 4 2 2 9 > o I h t t p : / / w w w . u n i f e . e d u . p e / f a c u l t a d / i n g _ n u t r i _ a d m i n / r e v i s t a _ s i s t e m i c a _ 7 . p d f p a g e = 7 0 _ E & h t t p : / / 2 0 0 . 1 2 . 1 8 0 . 2 6 / h a n d l e / 1 0 7 8 4 / 4 1 6 R ^ z h t t p : / / a t l a n t e . e u m e d . n e t / t r a n s f e r e n c i a - d e - t e c n o l o g i a s - e - i n t e l i g e n c i a - c o m p e t i t i v a - r e t o s - d e - l a - u n i v e r s i d a d - d e - h o l g u i n - c u b a / p o / h t t p : / / w w w . c a p t u r a . u c h i l e . c l / h a n d l e / 2 2 5 0 / 3 4 0 6 4 + ! O h t t p : / / r e v i s t a s . j a v e r i a n a . e d u . c o / i n d e x . p h p / s i g n o y p e n s a m i e n t o / a r t i c l e / v i e w / 4 4 0 8 9 k 7 h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / l i b r o ? c o d i g o = 5 1 2 8 5 1 , f ; h t t p : / / o j s . u o . e d u . c u / i n d e x . p h p / s t g o / a r t i c l e / v i e w / 1 4 5 1 2 0 3 1 8 } } 3 h t t p : / / b d i g i t a l . e a f i t . e d u . c o : 8 0 8 0 / h a n d l e / 1 0 7 8 4 / 5 3 0 1 g P h t t p : / / w w w . r e v i s t a s . p u c p . e d u . p e / i n d e x . p h p / p s i c o l o g i a / a r t i c l e / v i e w F i l e / 4 0 3 7 / 4 0 0 7 M 6 h t t p : / / r e p o s i t o r i o . u n e m i . e d u . e c / h a n d l e / 1 2 3 4 5 6 7 8 9 / 1 3 5 5 A h t t p : / / i n t e l l e c t u m . u n i s a b a n a . e d u . c o : 8 0 8 0 / j s p u i / h a n d l e / 1 0 8 1 8 / 6 0 1 1 A h t t p : / / i n t e l l e c t u m . u n i s a b a n a . e d u . c o : 8 0 8 0 / j s p u i / h a n d l e / 1 0 8 1 8 / 7 0 5 1 w n w h t t p : / / w w w . a c c o u n t i n g i n f o r m a t i o n s y s t e m s . o r g / w p - c o n t e n t / u p l o a d s / S a m p l e - F o r m - I n f o r m a t i o n - S y s t e m s - a n d - F i n a n c i a l - F o r m s . p d f * / L h t t p : / / w w w . a c c o u n t i n g i n f o r m a t i o n s y s t e m s . o r g / i n f o r m a t i o n - s y s t e m s / t e c h n o l o g y / ? - | L h t t p : / / w w w . a c c o u n t i n g i n f o r m a t i o n s y s t e m s . o r g / i n f o r m a t i o n - s y s t e m s - m a n a g e m e n t / 5 7 y L h t t p : / / w w w . a c c o u n t i n g i n f o r m a t i o n s y s t e m s . o r g / i n f o r m a t i o n - s y s t e m s / a c c o u n t i n g / R v . h t t p : / / w w w . a c c o u n t i n g i n f o r m a t i o n s y s t e m s . i n f o / < ' s ( h t t p : / / a c c o u n t i n g i n f o r m a t i o n s y s t e m . n e t / 5 ~ p i h t t p : / / w w w . a i c p a . o r g / i n t e r e s t a r e a s / i n f o r m a t i o n t e c h n o l o g y / n e w s a n d p u b l i c a t i o n s / p a g e s / i m t a n e w s 2 0 1 2 1 2 2 0 . a s p x S u r v e y B l o g D m i h t t p : / / w w w . a i c p a . o r g / i n t e r e s t a r e a s / i n f o r m a t i o n t e c h n o l o g y / n e w s a n d p u b l i c a t i o n s / p a g e s / i m t a n e w s 2 0 1 2 1 2 2 0 . a s p x C I T P R e g i s t r a t i o n { j h t t p : / / w w w . a i c p a . o r g / i n t e r e s t a r e a s / i n f o r m a t i o n t e c h n o l o g y / n e w s a n d p u b l i c a t i o n s / d o w n l o a d a b l e d o c u m e n t s / i m t a q u a r t e t r l y _ s p r i n g 2 0 1 3 . p d f b < g ` h t t p : / / w w w . a i c p a . o r g / i n t e r e s t a r e a s / i n f o r m a t i o n t e c h n o l o g y / n e w s a n d p u b l i c a t i o n s / p a g e s / d e f a u l t . a s p x g 0 d p h t t p : / / w w w . a i c p a . o r g / i n t e r e s t a r e a s / i n f o r m a t i o n t e c h n o l o g y / n e w s a n d p u b l i c a t i o n s / p a g e s / i t q u a r t e r l y n e w s a r c h i v e s . a s p x \ a i h t t p : / / w w w . a i c p a . o r g / i n t e r e s t a r e a s / i n f o r m a t i o n t e c h n o l o g y / n e w s a n d p u b l i c a t i o n s / p a g e s / i m t a n e w s 2 0 1 2 1 2 2 0 . a s p x j p ^ o h t t p : / / w w w . a i c p a . o r g / I n t e r e s t A r e a s / I n f o r m a t i o n T e c h n o l o g y / R e s o u r c e s / T o p T e c h n o l o g y I n i t i a t i v e s / P a g e s / 2 0 1 2 T T I . a s p x @ Y [ h t t p : / / w w w . a i c p a . o r g / I n t e r e s t A r e a s / I n f o r m a t i o n T e c h n o l o g y / R e s o u r c e s / T o p T e c h n o l o g y I n i t i a t i v e s / D o w n l o a d a b l e D o c u m e n t s / 2 0 1 2 - T T I - i n t e r v i e w . p d f c T X o h t t p : / / w w w . c p a 2 b i z . c o m / A S T / M a i n / C P A 2 B I Z _ P r i m a r y / C a r e e r P e r s o n a l D e v e l o p m e n t / P R D O V R ~ P C - W B C 1 3 1 2 8 I / P C - W B C 1 3 1 2 8 I . j s p r k U o h t t p : / / w w w . a i c p a . o r g / n e w s / f e a t u r e d n e w s / p a g e s / c o u r t - r u l i n g - o n - p r e p a r e r - r e g i s t r a t i o n - a n d - c l o s e d - p t i n - s y s t e m . a s p x ; ? R k h t t p : / / w w w . a i c p a . o r g / n e w s / f e a t u r e d n e w s / p a g e s / a i c p a l a u n c h e s n e w c a r e e r w e b s i t e a n d c o m p e t i t i o n f o r f u t u r e c p a s . a s p x q a O @ h t t p : / / w w w . a i c p a . o r g / n e w s / f e a t u r e d n e w s / p a g e s / c y b e r s e c u r i t y . a s p x d ' L O h t t p : / / b l o g . a i c p a . o r g / 2 0 1 3 / 0 6 / c p a - e x a m - q 3 q 4 - 2 0 1 3 - s c o r e - r e l e a s e - t i m e t a b l e s . h t m l Y I 2 h t t p : / / j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 8 1 3 5 . h t m ] F b h t t p : / / w w w . s u p e r s a l u d . g o v . c o / s u p e r s a l u d / L i n k C l i c k . a s p x ? f i l e t i c k e t = M H 4 z Q X 2 r X L 0 = & t a b i d = 3 3 3 & m i d = 1 1 7 2 b ^ C Y h t t p : / / w w w . s u p e r s a l u d . g o v . c o / s u p e r s a l u d / A r c h i v o s / R e s o l u c i o n e s / 2 0 1 3 / R _ 2 0 1 3 _ N o r m a _ 0 1 8 9 . p d f ` @ b h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N u e s t r a S u p e r i n t e n d e n c i a / g o b i e r n o / p r o y n o r m a / a n p r o y n o r m a 1 0 _ 1 3 . z i p q = ` h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N u e s t r a S u p e r i n t e n d e n c i a / g o b i e r n o / p r o y n o r m a / p r o y n o r m a 1 0 _ 1 3 . d o c > U : N h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / a n c e 0 1 2 _ 1 3 . d o c P 4 7 L h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / c e 0 1 2 _ 1 3 . d o c y i 4 g h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / C o m u n i c a d o s y P u b l i c a c i o n e s / D i s c u r s o s / 2 0 1 2 0 7 1 7 p r e n i i f n i a d i r e c t i v o s . p p t 1 a h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / C o m u n i c a d o s y P u b l i c a c i o n e s / D i s c u r s o s / 2 0 1 2 0 7 1 7 r e s p u e s t a s N I I F . p d f ? U . N h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / a n c e 0 0 2 _ 1 3 . d o c Q 4 + L h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / c e 0 0 2 _ 1 3 . d o c G p ( M h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / a n c c 1 0 _ 1 3 . z i p / % K h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / c c 1 0 _ 1 3 . d o c % Q " N h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / a n c e 0 5 0 _ 1 2 . z i p U 6 L h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / c e 0 5 0 _ 1 2 . d o c V 5 L h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / c c 1 0 2 _ 1 2 . d o c J C b h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 8 / F i l e N o v i t a s 3 9 8 / S U P E R S F C P 0 1 8 5 8 - 2 0 1 3 . p d f @ h h t t p : / / w w w . s s f . g o v . c o / w p s / d o c s / N o r m a t i v i d a d / P D F _ r e s o l u c i o n e s / R e s o l u c i o n e s _ 2 0 1 3 / R e s o l u c i n _ 0 2 1 7 _ 2 0 1 3 . p d f Y 2 ` h t t p : / / w w w . s s f . g o v . c o / w p s / d o c s / N o r m a t i v i d a d / P D F _ r e s o l u c i o n e s / R e s o l u c i o n e s _ 2 0 1 2 / R E S 0 7 4 7 _ 2 0 1 2 . p d f Z S 5 h t t p : / / w w w . s u p e r v i g i l a n c i a . g o v . c o / ? i d c a t e g o r i a = 6 7 8 3 3 Y W
5 h t t p : / / w w w . s u p e r v i g i l a n c i a . g o v . c o / ? i d c a t e g o r i a = 6 7 6 0 9 [ ]
5 h t t p : / / w w w . s u p e r v i g i l a n c i a . g o v . c o / ? i d c a t e g o r i a = 6 7 4 2 1 < = _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 5 7 & m = t d & a = t d & d = d e p e n d 2 ? _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 7 9 & m = t d & a = t d & d = d e p e n d < 0 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 8 7 & m = t d & a = t d & d = d e p e n d 2 0 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 8 9 & m = t d & a = t d & d = d e p e n d : 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 9 1 & m = t d & a = t d & d = d e p e n d ? 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 9 4 & m = t d & a = t d & d = d e p e n d = 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 9 6 & m = t d & a = t d & d = d e p e n d < 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 9 7 & m = t d & a = t d & d = d e p e n d 2 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 9 9 & m = t d & a = t d & d = d e p e n d 9 8 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 2 0 1 & m = t d & a = t d & d = d e p e n d 8 ; _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 3 3 & m = t d & a = t d & d = d e p e n d > ; _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 3 5 & m = t d & a = t d & d = d e p e n d = ; _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 3 6 & m = t d & a = t d & d = d e p e n d ; < _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 4 0 & m = t d & a = t d & d = d e p e n d : : _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 0 2 0 & m = t d & a = t d & d = d e p e n d 9 = _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 0 5 3 & m = t d & a = t d & d = d e p e n d 2 = _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 0 5 8 & m = t d & a = t d & d = d e p e n d 8 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 0 9 2 & m = t d & a = t d & d = d e p e n d ; 9 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 1 0 & m = t d & a = t d & d = d e p e n d 8 9 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 1 3 & m = t d & a = t d & d = d e p e n d 3 9 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 1 8 & m = t d & a = t d & d = d e p e n d 2 9 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 1 9 & m = t d & a = t d & d = d e p e n d ; 8 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 0 0 1 & m = t d & a = t d & d = d e p e n d 5 < _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 5 6 & m = t d & a = t d & d = d e p e n d : < _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 5 9 & m = t d & a = t d & d = d e p e n d 1 ? _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 6 2 & m = t d & a = t d & d = d e p e n d 0 ? _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 6 3 & m = t d & a = t d & d = d e p e n d 2 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 8 1 & m = t d & a = t d & d = d e p e n d 0 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 8 3 & m = t d & a = t d & d = d e p e n d 7 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 8 4 & m = t d & a = t d & d = d e p e n d 5 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 8 6 & m = t d & a = t d & d = d e p e n d 2 : _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 3 1 & m = t d & a = t d & d = d e p e n d 0 : _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 3 3 & m = t d & a = t d & d = d e p e n d 6 0 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 8 9 4 & m = t d & a = t d & d = d e p e n d 3 9 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 0 0 & m = t d & a = t d & d = d e p e n d 6 9 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 0 5 & m = t d & a = t d & d = d e p e n d ; 0 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 8 9 9 & m = t d & a = t d & d = d e p e n d 6 8 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 1 5 & m = t d & a = t d & d = d e p e n d : 8 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 1 9 & m = t d & a = t d & d = d e p e n d 6 ; _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 9 2 5 & m = t d & a = t d & d = d e p e n d 4 8 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 8 1 6 & m = t d & a = t d & d = d e p e n d 2 ; _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 8 2 0 & m = t d & a = t d & d = d e p e n d 7 ; _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 8 2 5 & m = t d & a = t d & d = d e p e n d 5 ; _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 8 2 7 & m = t d & a = t d & d = d e p e n d : : _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 8 3 8 & m = t d & a = t d & d = d e p e n d 7 < _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 8 5 5 & m = t d & a = t d & d = d e p e n d : < } _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 2 8 5 8 & m = t d & a = t d & d = d e p e n d O z w h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 1 8 & p _ n u m e r o = 1 0 0 - 0 0 0 0 0 4 & p _ f e c h a = 3 1 / 0 5 / 2 0 1 3 & p _ c o n s e c = 1 3 2 3 0 7 8 y . w x h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 1 3 6 & p _ n u m e r o = 1 1 5 - 0 0 0 0 0 3 & p _ f e c h a = 1 4 / 0 3 / 2 0 1 3 & p _ c o n s e c = 1 3 2 0 9 9 8 5 9 t _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 1 & i d = 3 2 9 4 6 & m = t d & a = t d & d = d e p e n d 0 4 q _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 1 & i d = 3 2 8 9 2 & m = t d & a = t d & d = d e p e n d O G n z h t t p : / / w w w . s u p e r s e r v i c i o s . g o v . c o / h o m e / c / d o c u m e n t _ l i b r a r y / g e t _ f i l e ? u u i d = 6 5 1 6 4 7 e 7 - d 4 e f - 4 a b c - 8 a 9 7 - d 8 b 1 c 4 b 1 a f 8 4 & g r o u p I d = 1 0 1 2 2 U k ^ h t t p : / / w w w . s u p e r t r a n s p o r t e . g o v . c o / s u p e r / p h o c a d o w n l o a d / C i r c u l a r e s / 2 0 1 3 / c i r c u l a r 1 3 d e 2 0 1 3 . p d f M h n h t t p : / / w w w . s u p e r t r a n s p o r t e . g o v . c o / s u p e r / p h o c a d o w n l o a d / C i r c u l a r e s / 2 0 1 3 / I n f o r m a c i o n M a t r i c e s y S u b o r d i n a d a s . r a r G e e h t t p : / / w w w . s u p e r t r a n s p o r t e . g o v . c o / s u p e r / p h o c a d o w n l o a d / C i r c u l a r e s / 2 0 1 3 / P l a n d e I m p l e m e n t a c i o n N I F . r a r T b ^ h t t p : / / w w w . s u p e r t r a n s p o r t e . g o v . c o / s u p e r / p h o c a d o w n l o a d / C i r c u l a r e s / 2 0 1 3 / c i r c u l a r 0 2 d e 2 0 1 3 . p d f
_ V h t t p : / / w w w . s u p e r s o l i d a r i a . g o v . c o / e s / s a l a - d e - p r e n s a / n o t i c i a / c a r t a - c i r c u l a r - 0 0 7 - d e - 2 0 1 3 5 ^ \ k h t t p : / / w w w . s u p e r s o l i d a r i a . g o v . c o / s i t e s / d e f a u l t / f i l e s / p u b l i c / n o r m a t i v a / c i r c u l a r _ e x t e r n a _ n o . _ 0 0 3 _ d e _ 2 0 1 3 . t i f y v Y l h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o M e d i o s / D o c u m e n t o s O f f i c e / c i r e x t e r n a - 0 0 1 - 1 3 ( s u p e r s o l i d a r i a n i i f ) . d o c m { V c h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 0 / F i l e N o v i t a s 3 9 0 / M I N S A L U D C P 9 6 7 6 1 - 2 0 1 3 . h t m
S 2 h t t p : / / 1 9 0 . 2 4 . 1 3 4 . 6 8 / r e l a t o r i a / 2 0 1 2 / c - 1 0 1 8 - 1 2 . h t m v P ` h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 8 / F i l e N o v i t a s 3 9 8 / C G N C P 0 0 4 0 6 7 1 - 2 0 1 2 . d o c q , M _ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 7 / F i l e N o v i t a s 3 9 7 / C G N C P 0 0 0 7 5 1 - 2 0 1 2 . d o c r . J ` h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 6 / F i l e N o v i t a s 3 9 6 / C G N C P 0 4 1 1 6 1 - 2 0 1 3 . d o c x K D G ^ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 4 / F i l e N o v i t a s 3 9 4 / C G N C P 4 1 1 7 1 - 2 0 1 2 . d o c I J D ^ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 3 / F i l e N o v i t a s 3 9 3 / C G N C P 4 0 8 3 1 - 2 0 1 2 . d o c I F A ^ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 3 / F i l e N o v i t a s 3 9 3 / C G N C P 4 1 4 2 1 - 2 0 1 2 . d o c C A > ^ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 2 / F i l e N o v i t a s 3 9 2 / C G N C P 3 9 5 1 1 - 2 0 1 2 . d o c L B ; ^ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 1 / F i l e N o v i t a s 3 9 1 / C G N C P 4 0 2 4 1 - 2 0 1 2 . d o c O O 8 ^ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 0 / F i l e N o v i t a s 3 9 0 / C G N C P 3 1 9 7 1 - 2 0 1 2 . d o c G K 5 ^ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 8 9 / F i l e N o v i t a s 3 8 9 / C G N C P 4 0 2 6 1 - 2 0 1 2 . d o c W 2 p h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 3 & p _ n u m e r o = 1 6 0 & p _ f e c h a = 2 4 / 0 4 / 2 0 1 3 & p _ c o n s e c = 1 3 2 2 0 1 6 ^ / p h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 3 & p _ n u m e r o = 1 5 9 & p _ f e c h a = 2 4 / 0 4 / 2 0 1 3 & p _ c o n s e c = 1 3 2 2 0 1 5 _ , h t t p : / / w w w . c h i p . g o v . c o / c h i p r t / ? L O = 0 0 0 0 0 0 0 1 a 6 b 7 c 8 d 9 0 0 0 0 0 0 0 4 0 0 0 0 0 0 0 4 0 0 1 5 e f 9 2 4 f 0 2 0 c 8 3 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 & M I t y p e O b j = a p p l i c a t i o n / p d f _ ) h t t p : / / w w w . c h i p . g o v . c o / c h i p r t / ? L O = 0 0 0 0 0 0 0 1 a 6 b 7 c 8 d 9 0 0 0 0 0 0 0 4 0 0 0 0 0 0 0 4 0 0 1 5 e f 9 7 4 f 0 2 0 c 8 8 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 & M I t y p e O b j = a p p l i c a t i o n / p d f Y & p h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 3 & p _ n u m e r o = 7 1 9 & p _ f e c h a = 1 4 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 7 6 9 X # p h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 3 & p _ n u m e r o = 7 1 8 & p _ f e c h a = 1 4 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 7 6 8 W p h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 3 & p _ n u m e r o = 7 1 7 & p _ f e c h a = 1 4 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 7 6 7 j h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 3 0 1 - B A L A N C E Y D E C L A R A C I O N D E R E N T A E N P R O P I E D A D H O R I Z O N T A L . p d f A n h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 2 3 6 - 1 5 6 - P R O C E S O D E C O N V E R G E N C I A - C L A S I F I C A C I O N D E U N A E M P R E S A . p d f z h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 2 2 8 - 1 1 4 - P R O C E S O D E C O N V E R G E N C I A - A P L I C A C I O N O B L I G A T O R I A D E N I I F P A R A P Y M E S . p d f 2 s ` h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 2 2 1 - 1 3 7 - P R O C E S O D E C O N V E R G E N N C I A - I M P L E M E N T A C I O N . p d f P h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 1 0 7 - 0 7 9 - P R O C E S O D E C O N V E R G E N C I A - C L A S I F I C A C I O N D E U N E N T E P A R A L A A P L I C A C I O N D E L A S N I I F - N I C . p d f \ U h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 6 8 - N I C 1 Y N I C 2 S E C T O R C O O P E R A T I V A S . p d f
~ h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 5 8 - 2 8 0 - A P L I C A C I O N E S D E E S T A N D A R E S I N T E R N A C I O N A L E S D E C O N T A B I L I D A D E N C O L O M B I A . p d f & * H h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 3 4 - D E C R E T O 2 7 8 4 D E 2 0 1 2 . p d f ^ I h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 3 1 - D E C R E T O 2 7 8 4 - D E 2 0 1 2 . p d f 1 = X h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 2 6 - I N Q U I E T U D S O B R E D E C R E T O 2 7 8 4 D E 2 0 1 2 . p d f 3 ( t h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 1 9 - C L A S I F I C A C I O N D E L A S E M P R E S A S E N L O S G R U P O S P A R A L A C O N V E R G E N C I A . p d f z 8 _ h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 1 7 - D E S T R U C C I O N L I B R O S Y P A P E L E S D E C O N T A B I L I D A D . p d f J h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 1 4 - C E R T I F I C A C I O N E N N I I F . p d f < x @ h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 1 0 - I P S A S Y N I I F . p d f z ? X h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 0 8 - P L A N D E I M P L E M E N T A C I O N N I I F G R U P P O 1 . p d f 2 ( d h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 0 7 - I N T E R P R E T A C I O N A R T I C U L O 1 D E D E C R E T O 2 7 8 4 D E 2 0 1 2 . p d f s k h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 0 6 - C O N T A B I L I Z A C I O N D E L P R O Y E C T O D E I M P L E M E N T A C I O N D E N I I F . p d f = ' W h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / 0 0 3 - C O N S U L T A S O B R E D E C R E T O 2 7 8 4 D E 2 0 1 2 . p d f 6 & _ h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / E n m i e n d a s N I I F 2 0 1 2 _ A p r o b a d o M a r z o 1 2 d e 2 0 1 2 _ 0 . p d f ^ H ^ h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / C O N S O L I D A C I O N P L A N D E T R A B A J O A D I C 3 1 2 0 1 2 - 3 . x l s x Z h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / P R E S E N T A C I N P L A N D E T R A B A J O A D I C . 3 1 2 0 1 2 . p d f U h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / P R O G R A M A D E T R A B A J O A J U S T A D O D E L C T C P . p d f L M h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / D i r e c c i o n a m i e n t o d i c d e 2 0 1 2 . p d f [ L ] h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 3 / F i l e N o v i t a s 3 9 3 / C E 0 0 0 1 6 0 0 - 2 0 1 3 . d o c d ; ` h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 8 9 / F i l e N o v i t a s 3 8 9 / C E 2 0 0 5 - 0 1 4 8 8 - 2 0 1 3 . x p s B @ a h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / L e y e s / D o c u m e n t s / L E Y 1 6 0 7 D E L 2 6 D E D I C I E M B R E D E 2 0 1 2 . p d f q h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 3 / D o c u m e n t s / A B R I L / 2 4 / D E C R E T O 8 0 5 D E L 2 4 D E A B R I L D E 2 0 1 3 . p d f D Q G h t t p : / / w w w . j c c c o n t a . g o v . c o / d o c u m e n t / r e s o l u c i o n _ 4 6 3 _ d e _ 2 0 1 2 _ t a r i f a s . p d f Y z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 2 1 / D E C R E T O 2 6 9 5 D E L 2 1 D E D I C I E M B R E D E 2 0 1 2 . p d f P z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 2 7 / D E C R E T O 2 7 0 6 D E L 2 7 D E D I C I E M B R E D E 2 0 1 2 . p d f h q h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 2 & p _ n u m e r o = 2 7 8 4 & p _ f e c h a = 2 8 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 8 4 2 h { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = a 9 h & A N = 8 7 3 0 8 7 9 9 & l a n g = e s & s i t e = e h o s t - l i v e v n { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = a 9 h & A N = 8 7 3 0 8 8 0 0 & l a n g = e s & s i t e = e h o s t - l i v e f { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = a 9 h & A N = 8 7 3 0 8 7 9 7 & l a n g = e s & s i t e = e h o s t - l i v e : g { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 6 0 6 8 0 2 5 & l a n g = e s & s i t e = e h o s t - l i v e H > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 5 4 9 7 7 ? a c c o u n t i d = 1 3 2 5 0 : b { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 6 0 6 8 0 2 0 & l a n g = e s & s i t e = e h o s t - l i v e K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 5 4 9 4 9 ? a c c o u n t i d = 1 3 2 5 0 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 5 4 9 8 5 ? a c c o u n t i d = 1 3 2 5 0 J > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 5 5 1 4 3 ? a c c o u n t i d = 1 3 2 5 0 M > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 5 1 8 6 7 7 2 3 ? a c c o u n t i d = 3 4 4 8 9 H > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 3 0 8 3 6 4 0 7 ? a c c o u n t i d = 3 4 4 8 9 H > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 3 0 8 3 6 4 0 9 ? a c c o u n t i d = 3 4 4 8 9 H > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 3 0 8 3 6 4 0 6 ? a c c o u n t i d = 3 4 4 8 9
F > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 8 0 5 6 4 4 5 ? a c c o u n t i d = 3 4 4 8 9
A > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 8 0 5 6 4 3 5 ? a c c o u n t i d = 3 4 4 8 9
G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 8 0 5 6 0 5 6 ? a c c o u n t i d = 3 4 4 8 9 @ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 8 0 5 6 4 2 6 ? a c c o u n t i d = 3 4 4 8 9
D > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 8 0 5 6 7 6 6 ? a c c o u n t i d = 3 4 4 8 9
J > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 2 8 5 6 9 4 5 ? a c c o u n t i d = 3 4 4 8 9
D > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 6 8 7 1 8 5 8 6 ? a c c o u n t i d = 3 4 4 8 9 K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 3 2 0 8 4 5 5 ? a c c o u n t i d = 3 4 4 8 9 K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 3 9 5 1 9 9 1 7 ? a c c o u n t i d = 3 4 4 8 9 K ~ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 3 9 5 1 9 9 1 4 ? a c c o u n t i d = 3 4 4 8 9 M { > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 2 8 5 5 7 0 9 ? a c c o u n t i d = 3 4 4 8 9 D x > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 7 3 9 1 9 5 6 7 ? a c c o u n t i d = 3 4 4 8 9 E u > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 3 1 3 0 8 3 8 8 ? a c c o u n t i d = 3 4 4 8 9 L r > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 3 1 3 0 8 6 1 8 ? a c c o u n t i d = 3 4 4 8 9 G o > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 4 0 7 4 9 3 3 ? a c c o u n t i d = 3 4 4 8 9 G l > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 4 0 7 4 9 3 0 ? a c c o u n t i d = 3 4 4 8 9 G i > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 4 0 7 4 9 3 8 ? a c c o u n t i d = 3 4 4 8 9 F f > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 4 0 7 4 9 2 4 ? a c c o u n t i d = 3 4 4 8 9 F c > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 4 0 7 4 9 2 7 ? a c c o u n t i d = 3 4 4 8 9 E ` > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 4 0 7 4 9 1 7 ? a c c o u n t i d = 3 4 4 8 9 < ( ] ? h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 2 4 1 2 0 7 ? a c c o u n t i d = 1 3 2 5 0 b O Z > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 8 9 2 2 9 0 0 ? a c c o u n t i d = 3 4 4 8 9 I W > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 6 9 2 3 0 2 9 ? a c c o u n t i d = 3 4 4 8 9 C T > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 5 6 7 1 2 4 2 ? a c c o u n t i d = 3 4 4 8 9 N Q > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 5 6 7 1 2 9 9 ? a c c o u n t i d = 3 4 4 8 9 F N > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 5 6 7 1 2 1 3 ? a c c o u n t i d = 3 4 4 8 9 G K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 5 6 7 1 2 0 7 ? a c c o u n t i d = 3 4 4 8 9 H & h t t p : / / w w w . t a n d f o n l i n e . c o m / l o i / r e a j 2 0 E & h t t p : / / w w w . t a n d f o n l i n e . c o m / l o i / r e a j 2 0 r h B H h t t p : / / w w w . t a n d f o n l i n e . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / t o c / r e a j 2 0 / 3 3 / 1 ? & h t t p : / / w w w . t a n d f o n l i n e . c o m / l o i / r e a j 2 0 r h < H h t t p : / / w w w . t a n d f o n l i n e . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / t o c / r e a j 2 0 / 3 3 / 1 y n 9 T h t t p : / / p e n d i e n t e d e m i g r a c i o n . u c m . e s / i n f o / r e v e s c o / E d i c i o n E l e c t r o n i c a . p h p ? I d R e v i s t a = 3 2 < a 6 { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = f u a & A N = 8 6 9 3 6 3 2 8 & l a n g = e s & s i t e = e h o s t - l i v e 3 o 3 { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = f u a & A N = 8 5 3 5 0 8 1 8 & l a n g = e s & s i t e = e h o s t - l i v e 0 ` 0 { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = f u a & A N = 8 5 3 5 0 8 2 7 & l a n g = e s & s i t e = e h o s t - l i v e B - > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 1 7 5 3 5 8 ? a c c o u n t i d = 3 4 4 8 9 O * > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 1 7 5 3 2 8 ? a c c o u n t i d = 1 3 2 5 0 J ' > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 1 7 5 3 7 6 ? a c c o u n t i d = 1 3 2 5 0 q e $ , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / Q R A M - 1 0 - 2 0 1 1 - 0 0 4 3 i h ! , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 1 7 6 6 0 9 1 3 1 1 3 1 6 1 9 4 i i , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 1 7 6 6 0 9 1 3 1 1 3 1 6 1 8 5 i f , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 1 7 6 6 0 9 1 3 1 1 3 1 6 1 7 6 q f , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / Q R A M - 1 0 - 2 0 1 2 - 0 0 4 5 I > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 6 3 6 2 3 3 3 ? a c c o u n t i d = 1 3 2 5 0 a o , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 1 1 4 0 5 8 1 3 1 1 3 1 8 9 7 7 a n , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 1 1 4 0 5 8 1 3 1 1 3 1 8 9 6 8 a l , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 1 1 4 0 5 8 1 3 1 1 3 1 8 9 4 0 a m , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 1 1 4 0 5 8 1 3 1 1 3 1 8 9 5 9 a ` , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 1 1 4 0 5 8 1 3 1 1 3 1 8 9 8 6 b c , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 2 0 4 0 8 7 4 1 3 1 1 3 0 3 8 7 8 k f , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 2 0 4 0 8 7 4 1 3 1 1 3 2 3 3 2 6 K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 2 4 8 9 9 8 ? a c c o u n t i d = 1 3 2 5 0 @ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 2 4 8 9 2 9 ? a c c o u n t i d = 1 3 2 5 0 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 5 7 0 8 3 9 ? a c c o u n t i d = 3 4 4 8 9 @ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 5 7 0 8 4 2 ? a c c o u n t i d = 3 4 4 8 9 @ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 5 7 0 8 4 1 ? a c c o u n t i d = 3 4 4 8 9 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 5 7 0 8 3 8 ? a c c o u n t i d = 3 4 4 8 9 j b , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 2 6 8 6 9 0 1 3 1 1 3 2 9 8 8 3 j c , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 2 6 8 6 9 0 1 3 1 1 3 2 9 8 9 2 h c , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 2 6 8 6 9 0 1 3 1 1 3 1 1 9 1 8 @ } h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 3 2 4 7 7 3 0 6 9 / f u l l t e x t / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h B } h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 3 2 4 7 7 3 0 4 0 / f u l l t e x t / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h J > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 8 2 1 4 1 9 7 6 ? a c c o u n t i d = 3 4 4 8 9 K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 8 2 1 4 1 9 6 1 ? a c c o u n t i d = 3 4 4 8 9 J > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 8 2 1 4 1 9 7 3 ? a c c o u n t i d = 3 4 4 8 9 H > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 8 2 1 4 1 9 5 9 ? a c c o u n t i d = 3 4 4 8 9 O > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 8 5 5 3 0 9 7 0 ? a c c o u n t i d = 3 4 4 8 9 O > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 8 5 5 3 0 9 7 0 ? a c c o u n t i d = 3 4 4 8 9 J > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 8 5 5 3 1 0 3 0 ? a c c o u n t i d = 3 4 4 8 9 @ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 8 6 5 5 3 2 1 ? a c c o u n t i d = 3 4 4 8 9 O > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 6 1 1 8 4 5 1 ? a c c o u n t i d = 3 4 4 8 9 @ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 7 5 6 5 5 0 9 ? a c c o u n t i d = 3 4 4 8 9 I > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 7 5 6 5 4 9 6 ? a c c o u n t i d = 3 4 4 8 9 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 7 5 6 5 4 7 7 ? a c c o u n t i d = 3 4 4 8 9 M > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 6 5 9 9 3 1 8 ? a c c o u n t i d = 3 4 4 8 9 7 e { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 7 4 1 7 3 4 2 & l a n g = e s & s i t e = e h o s t - l i v e 7 d { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 7 4 1 7 3 4 3 & l a n g = e s & s i t e = e h o s t - l i v e 7 c { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 7 4 1 7 3 4 4 & l a n g = e s & s i t e = e h o s t - l i v e * # ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 0 6 1 4 5 { v h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / l i s t a a r t i c u l o s ? t i p o _ b u s q u e d a = E J E M P L A R & r e v i s t a _ b u s q u e d a = 1 9 4 5 0 & c l a v e _ b u s q u e d a = 3 2 6 6 7 2 m ( 8 h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / r e v i s t a ? c o d i g o = 1 9 4 5 0 8 a 8 h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a u t o r ? c o d i g o = 3 1 9 2 8 7 6 8 a 8 h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a u t o r ? c o d i g o = 3 1 9 2 8 7 4 8 a 8 h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a u t o r ? c o d i g o = 3 1 9 2 8 7 2 8 ` 8 h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a u t o r ? c o d i g o = 3 1 9 2 8 6 9 $ ) ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 0 5 8 9 6 m ( 8 h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / r e v i s t a ? c o d i g o = 1 9 4 5 0 1 d 8 h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a u t o r ? c o d i g o = 3 0 8 1 0 0 5 7 d 8 h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a u t o r ? c o d i g o = 3 1 9 2 7 2 0 k b , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 2 0 4 4 0 8 3 1 3 1 1 2 8 7 6 8 2 k m , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 2 0 4 4 0 8 3 1 3 1 1 2 8 7 6 7 3 a l , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 2 0 4 2 1 1 6 1 3 1 1 2 8 8 8 6 6 j j , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 2 0 4 4 0 8 3 1 3 1 1 2 8 7 7 0 9 C > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 6 7 1 2 5 7 3 ? a c c o u n t i d = 3 4 4 8 9 B | > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 6 7 1 2 5 6 5 ? a c c o u n t i d = 3 4 4 8 9 B y > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 6 7 1 2 5 6 8 ? a c c o u n t i d = 3 4 4 8 9 F v > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 6 7 3 8 7 4 4 ? a c c o u n t i d = 1 3 2 5 0 N s > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 9 2 6 0 1 0 ? a c c o u n t i d = 3 4 4 8 9 E p > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 9 5 9 0 5 7 ? a c c o u n t i d = 3 4 4 8 9 H m > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 9 4 5 6 4 0 ? a c c o u n t i d = 3 4 4 8 9 I j > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 8 9 3 0 1 4 9 ? a c c o u n t i d = 3 4 4 8 9 H g > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 8 9 3 3 1 6 4 ? a c c o u n t i d = 3 4 4 8 9 E d > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 8 9 3 0 1 8 3 ? a c c o u n t i d = 3 4 4 8 9 K a > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 9 1 8 4 6 9 8 ? a c c o u n t i d = 3 4 4 8 9 I ^ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 9 4 5 6 5 6 ? a c c o u n t i d = 3 4 4 8 9 N [ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 9 2 6 0 1 4 ? a c c o u n t i d = 3 4 4 8 9 C X > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 9 4 5 6 5 0 ? a c c o u n t i d = 1 3 2 5 0 k e U , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 3 6 6 4 3 8 1 3 1 1 3 0 5 0 6 9 l i R , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 9 8 5 2 5 1 1 2 1 1 2 3 7 4 6 2 j b O , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 9 8 5 2 5 1 1 2 1 1 2 7 3 6 9 7 j c L , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 9 8 5 2 5 1 1 2 1 1 2 7 3 6 8 8 z { I , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / J F R A - 0 3 - 2 0 1 3 - 0 0 1 5 z { F , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / J F R A - 0 3 - 2 0 1 3 - 0 0 1 0 z { C , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / J F R A - 0 3 - 2 0 1 3 - 0 0 1 3
F @ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 6 3 9 4 3 ? a c c o u n t i d = 3 4 4 8 9 G = > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 6 3 9 5 1 ? a c c o u n t i d = 3 4 4 8 9 F : > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 6 3 9 4 9 ? a c c o u n t i d = 3 4 4 8 9 G 7 > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 6 3 9 5 8 ? a c c o u n t i d = 3 4 4 8 9 F 4 > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 6 3 9 4 6 ? a c c o u n t i d = 3 4 4 8 9 F 1 > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 6 3 9 4 7 ? a c c o u n t i d = 3 4 4 8 9 G . > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 6 3 9 5 6 ? a c c o u n t i d = 3 4 4 8 9
G + > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 3 6 3 9 5 4 ? a c c o u n t i d = 3 4 4 8 9
O ( > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 1 9 2 4 9 5 6 ? a c c o u n t i d = 3 4 4 8 9 . { % , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 3 3 6 - 0 * " , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 2 7 3 - y , ~ , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 5 6 2 - 5 ( { , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 2 3 1 - 8 ' } , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 5 5 9 - 0 ( q , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 2 9 1 - 9 . z , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 2 2 7 - 4 , ~ , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 3 6 4 - 9 * y
, h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 3 - 1 7 0 6 - 2 ( {
, h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 3 3 0 - 6 + { , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 2 3 2 - 7 , y , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 3 1 4 - 6 ) | , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 0 7 / s 1 0 5 5 1 - 0 1 2 - 1 3 4 1 - 3 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 5 9 3 8 2 3 ? a c c o u n t i d = 3 4 4 8 9 C > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 9 4 1 ? a c c o u n t i d = 3 4 4 8 9 B > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 9 5 0 ? a c c o u n t i d = 3 4 4 8 9 E > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 8 2 9 ? a c c o u n t i d = 3 4 4 8 9 A > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 8 6 2 ? a c c o u n t i d = 3 4 4 8 9 : j { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 7 0 0 2 7 8 8 & l a n g = e s & s i t e = e h o s t - l i v e
M > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 2 4 2 4 6 1 ? a c c o u n t i d = 1 3 2 5 0 4 h { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 6 1 4 6 8 3 0 & l a n g = e s & s i t e = e h o s t - l i v e f d , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 7 5 9 0 8 1 1 3 1 1 3 1 4 2 6 7 f k , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 7 5 9 0 8 1 1 3 1 1 3 1 4 2 9 4 m ` , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 2 5 9 1 1 3 1 1 3 2 5 9 6 0 d e , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 2 5 9 1 1 3 1 1 3 0 7 2 1 2 m d , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 2 5 9 1 1 3 1 1 3 2 5 9 2 4 d d , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 2 5 9 1 1 3 1 1 3 0 7 2 0 3 g l , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 2 5 9 1 1 3 1 1 3 0 7 1 8 6 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 0 8 1 4 6 2 ? a c c o u n t i d = 3 4 4 8 9 9 n { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 7 6 0 7 3 8 8 & l a n g = e s & s i t e = e h o s t - l i v e ` { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = a 9 h & A N = 8 7 9 7 8 6 3 7 & l a n g = e s & s i t e = e h o s t - l i v e o f , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 4 7 6 4 1 3 1 1 2 9 9 7 4 0 o a , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 4 7 6 4 1 3 1 1 2 9 9 7 3 1 o ` , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 4 7 6 4 1 3 1 1 2 9 9 7 2 2 c j , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 4 7 6 4 1 3 1 1 3 1 2 3 2 0 b o , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 4 7 6 4 1 3 1 1 3 1 2 2 7 6 b ` , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 4 7 6 4 1 3 1 1 3 1 2 2 8 5 b n , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 8 3 4 7 6 4 1 3 1 1 3 1 2 2 6 7 B > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 2 7 1 9 3 0 5 9 0 ? a c c o u n t i d = 3 4 4 8 9 M > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 0 9 1 6 4 ? a c c o u n t i d = 3 4 4 8 9 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 0 6 3 3 6 ? a c c o u n t i d = 3 4 4 8 9 M > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 0 9 1 6 0 ? a c c o u n t i d = 3 4 4 8 9 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 0 6 3 3 2 ? a c c o u n t i d = 3 4 4 8 9 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 0 6 3 3 4 ? a c c o u n t i d = 3 4 4 8 9 E > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 7 0 0 3 2 6 5 ? a c c o u n t i d = 3 4 4 8 9 A > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 7 0 0 3 3 2 3 ? a c c o u n t i d = 3 4 4 8 9 B > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 7 0 0 3 3 1 9 ? a c c o u n t i d = 3 4 4 8 9 3 k { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 7 0 2 3 4 0 8 & l a n g = e s & s i t e = e h o s t - l i v e 2 a { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 7 0 2 3 4 1 2 & l a n g = e s & s i t e = e h o s t - l i v e E > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 4 5 6 6 0 8 ? a c c o u n t i d = 3 4 4 8 9 K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 5 4 8 8 2 7 8 ? a c c o u n t i d = 3 4 4 8 9 N > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 1 8 9 9 4 8 ? a c c o u n t i d = 3 4 4 8 9 F > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 6 2 7 0 6 0 3 ? a c c o u n t i d = 3 4 4 8 9 H > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 1 8 9 9 2 2 ? a c c o u n t i d = 3 4 4 8 9 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 5 4 9 1 9 2 5 ? a c c o u n t i d = 3 4 4 8 9 K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 1 9 0 2 8 2 ? a c c o u n t i d = 3 4 4 8 9 G } > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 6 2 6 8 6 9 3 ? a c c o u n t i d = 3 4 4 8 9 @ z > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 7 0 1 9 0 1 3 0 ? a c c o u n t i d = 3 4 4 8 9 7 d w { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 6 1 3 2 2 4 1 & l a n g = e s & s i t e = e h o s t - l i v e O t > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 6 1 8 9 0 3 7 ? a c c o u n t i d = 3 4 4 8 9 2 l q { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 8 1 4 2 2 1 0 & l a n g = e s & s i t e = e h o s t - l i v e 2 m n { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 8 1 4 2 2 1 1 & l a n g = e s & s i t e = e h o s t - l i v e 9 l k { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 5 3 4 3 8 9 7 & l a n g = e s & s i t e = e h o s t - l i v e 9 n h { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 5 3 4 3 8 9 5 & l a n g = e s & s i t e = e h o s t - l i v e 9 c e { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 5 3 4 3 8 9 8 & l a n g = e s & s i t e = e h o s t - l i v e L b > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 2 6 1 1 0 8 7 ? a c c o u n t i d = 3 4 4 8 9 B _ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 7 7 0 3 7 1 1 ? a c c o u n t i d = 3 4 4 8 9 K \ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 2 4 2 4 7 8 5 ? a c c o u n t i d = 3 4 4 8 9 G Y > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 7 7 1 1 1 6 2 ? a c c o u n t i d = 3 4 4 8 9 @ V > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 3 1 0 6 3 7 5 5 ? a c c o u n t i d = 3 4 4 8 9 M S > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 5 5 1 8 9 8 ? a c c o u n t i d = 3 4 4 8 9 @ P > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 5 5 1 8 4 4 ? a c c o u n t i d = 3 4 4 8 9 L M > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 2 6 1 0 7 9 7 ? a c c o u n t i d = 3 4 4 8 9 E J > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 7 7 1 1 1 4 1 ? a c c o u n t i d = 3 4 4 8 9 B G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 7 7 0 3 7 1 2 ? a c c o u n t i d = 3 4 4 8 9 K D > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 7 7 0 3 6 8 9 ? a c c o u n t i d = 3 4 4 8 9 K A > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 7 7 0 3 6 8 4 ? a c c o u n t i d = 3 4 4 8 9 > z h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = e o h & A N = 1 3 6 1 4 3 4 & l a n g = e s & s i t e = e h o s t - l i v e ? l ; h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 3 1 6 6 2 3 2 2 2 / f u l l t e x t P D F / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h E
8 } h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 2 8 6 7 5 8 1 2 5 / f u l l t e x t / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h M 5 } h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 2 6 6 5 1 7 1 9 8 / f u l l t e x t / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h G 2 } h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 3 6 9 4 9 7 5 2 0 / f u l l t e x t / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h @ / } h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 3 7 0 2 4 0 5 5 4 / f u l l t e x t / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h @ , } h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 3 7 0 2 4 0 4 5 2 / f u l l t e x t / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h A
) } h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 3 1 4 4 0 7 6 3 3 / f u l l t e x t / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h G & } h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 2 8 3 8 4 3 1 4 2 / f u l l t e x t / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h & ) # ? h t t p : / / o n l i n e l i b r a r y . w i l e y . c o m / d o i / 1 0 . 1 1 1 1 / f a a m . 1 2 0 0 9 / a b s t r a c t . ( ? h t t p : / / o n l i n e l i b r a r y . w i l e y . c o m / d o i / 1 0 . 1 1 1 1 / f a a m . 1 2 0 1 1 / a b s t r a c t ' ) ? h t t p : / / o n l i n e l i b r a r y . w i l e y . c o m / d o i / 1 0 . 1 1 1 1 / f a a m . 1 2 0 0 8 / a b s t r a c t / ( ? h t t p : / / o n l i n e l i b r a r y . w i l e y . c o m / d o i / 1 0 . 1 1 1 1 / f a a m . 1 2 0 1 0 / a b s t r a c t , ( ? h t t p : / / o n l i n e l i b r a r y . w i l e y . c o m / d o i / 1 0 . 1 1 1 1 / f a a m . 1 2 0 1 3 / a b s t r a c t + ) ? h t t p : / / o n l i n e l i b r a r y . w i l e y . c o m / d o i / 1 0 . 1 1 1 1 / f a a m . 1 2 0 0 4 / a b s t r a c t , ) ? h t t p : / / o n l i n e l i b r a r y . w i l e y . c o m / d o i / 1 0 . 1 1 1 1 / f a a m . 1 2 0 0 3 / a b s t r a c t - ) ? h t t p : / / o n l i n e l i b r a r y . w i l e y . c o m / d o i / 1 0 . 1 1 1 1 / f a a m . 1 2 0 0 2 / a b s t r a c t . ) ? h t t p : / / o n l i n e l i b r a r y . w i l e y . c o m / d o i / 1 0 . 1 1 1 1 / f a a m . 1 2 0 0 1 / a b s t r a c t / ) ? h t t p : / / o n l i n e l i b r a r y . w i l e y . c o m / d o i / 1 0 . 1 1 1 1 / f a a m . 1 2 0 0 0 / a b s t r a c t 3 a { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 6 6 4 1 8 4 9 & l a n g = e s & s i t e = e h o s t - l i v e K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 1 7 5 1 0 9 0 5 ? a c c o u n t i d = 1 3 2 5 0 J > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 8 4 0 9 7 0 0 ? a c c o u n t i d = 3 4 4 8 9
H > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 8 4 0 9 7 2 3 ? a c c o u n t i d = 3 4 4 8 9 H > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 8 4 0 9 7 2 1 ? a c c o u n t i d = 3 4 4 8 9 B > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 6 6 7 0 3 2 ? a c c o u n t i d = 3 4 4 8 9 B > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 6 6 7 0 3 1 ? a c c o u n t i d = 3 4 4 8 9 B > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 6 6 7 0 3 3 ? a c c o u n t i d = 3 4 4 8 9 B > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 6 6 7 0 3 0 ? a c c o u n t i d = 3 4 4 8 9
C > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 6 6 7 0 2 9 ? a c c o u n t i d = 3 4 4 8 9 B > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 6 6 7 0 3 4 ? a c c o u n t i d = 3 4 4 8 9 O > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 0 6 8 5 7 6 ? a c c o u n t i d = 3 4 4 8 9 F > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 3 0 6 7 3 1 9 ? a c c o u n t i d = 3 4 4 8 9 O > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 6 0 4 5 1 9 0 ? a c c o u n t i d = 3 4 4 8 9 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 6 0 4 5 3 1 2 ? a c c o u n t i d = 3 4 4 8 9 E > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 6 0 4 5 3 3 2 ? a c c o u n t i d = 3 4 4 8 9 C > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 6 0 5 1 0 1 6 ? a c c o u n t i d = 3 4 4 8 9 F > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 6 0 5 0 8 5 6 ? a c c o u n t i d = 3 4 4 8 9 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 6 0 5 0 8 4 2 ? a c c o u n t i d = 3 4 4 8 9
C > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 6 0 4 9 6 9 8 ? a c c o u n t i d = 3 4 4 8 9
G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 5 7 9 9 1 0 2 ? a c c o u n t i d = 1 3 2 5 0
* h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / C G - 0 8 - 2 0 1 1 - 0 0 6 2 b c , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 4 7 2 0 7 0 1 3 1 1 3 0 2 4 0 4 b g , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 4 7 2 0 7 0 1 3 1 1 3 0 2 4 4 0 e j , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 4 7 2 0 7 0 1 3 1 1 3 0 2 3 9 6 . > , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 1 6 / j . c p a . 2 0 1 2 . 0 6 . 0 0 3 ! > , h t t p : / / d x . d o i . o r g / 1 0 . 1 0 1 6 / j . c p a . 2 0 1 2 . 0 9 . 0 0 5 M g U h t t p : / / w w w . f c e . u n a l . e d u . c o / i n d e x . p h p ? o p t i o n = c o m _ c o n t e n t & t a s k = v i e w & i d = 1 3 0 7 & I t e m i d = 6 5 8 H } h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 2 8 4 1 8 6 1 7 3 / f u l l t e x t / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h . ] A h t t p : / / w w w . r e s e a r c h a n d m a r k e t s . c o m / r e s e a r c h / 6 h p v k b / a c c o u n t i n g _ f o r ? b { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 6 4 5 9 2 2 1 & l a n g = e s & s i t e = e h o s t - l i v e < d { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 6 4 5 9 2 1 7 & l a n g = e s & s i t e = e h o s t - l i v e ? c { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 6 4 5 9 2 2 0 & l a n g = e s & s i t e = e h o s t - l i v e @ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 9 3 1 0 2 0 2 ? a c c o u n t i d = 3 4 4 8 9 : e h t t p : / / s e a r c h . p r o q u e s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / d o c v i e w / 1 3 1 2 4 9 2 4 4 2 / f u l l t e x t P D F / e m b e d d e d / Y E J Q P H R 2 0 6 L 7 C O C D ? s o u r c e = f e d s r c h : a { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 6 1 4 9 1 2 0 & l a n g = e s & s i t e = e h o s t - l i v e 8 h { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 7 9 1 7 9 6 5 & l a n g = e s & s i t e = e h o s t - l i v e 8 i { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 7 9 1 7 9 6 4 & l a n g = e s & s i t e = e h o s t - l i v e E > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 3 0 1 5 7 2 ? a c c o u n t i d = 3 4 4 8 9 O > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 3 0 8 5 4 8 ? a c c o u n t i d = 3 4 4 8 9 N > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 3 0 1 5 6 5 ? a c c o u n t i d = 1 3 2 5 0 O > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 3 0 8 5 4 4 ? a c c o u n t i d = 3 4 4 8 9 K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 3 0 1 4 9 9 ? a c c o u n t i d = 3 4 4 8 9 C > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 5 0 3 0 1 5 1 4 ? a c c o u n t i d = 3 4 4 8 9 b 6 [ h t t p : / / w w w . e j o u r n a l s . p h / i n d e x . p h p ? j o u r n a l = B E R & p a g e = a r t i c l e & o p = v i e w & p a t h [ ] = 5 7 8 7 & p a t h [ ] = 6 0 2 3 b 6 ~ [ h t t p : / / w w w . e j o u r n a l s . p h / i n d e x . p h p ? j o u r n a l = B E R & p a g e = a r t i c l e & o p = v i e w & p a t h [ ] = 5 7 8 6 & p a t h [ ] = 6 0 2 2 j 2 { [ h t t p : / / w w w . e j o u r n a l s . p h / i n d e x . p h p ? j o u r n a l = B E R & p a g e = a r t i c l e & o p = v i e w & p a t h [ ] = 6 4 0 2 & p a t h [ ] = 6 6 1 7 c 5 x [ h t t p : / / w w w . e j o u r n a l s . p h / i n d e x . p h p ? j o u r n a l = B E R & p a g e = a r t i c l e & o p = v i e w & p a t h [ ] = 6 3 9 7 & p a t h [ ] = 6 6 1 2 c ; u [ h t t p : / / w w w . e j o u r n a l s . p h / i n d e x . p h p ? j o u r n a l = B E R & p a g e = a r t i c l e & o p = v i e w & p a t h [ ] = 6 3 9 8 & p a t h [ ] = 6 6 1 3 j 2 r [ h t t p : / / w w w . e j o u r n a l s . p h / i n d e x . p h p ? j o u r n a l = B E R & p a g e = a r t i c l e & o p = v i e w & p a t h [ ] = 6 4 0 0 & p a t h [ ] = 6 6 1 5 D o > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 5 9 4 4 ? a c c o u n t i d = 3 4 4 8 9 F l > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 5 8 6 9 ? a c c o u n t i d = 3 4 4 8 9 F i > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 1 2 4 6 3 ? a c c o u n t i d = 3 4 4 8 9 E f > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 1 2 4 5 5 ? a c c o u n t i d = 3 4 4 8 9 E c > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 1 2 4 5 9 ? a c c o u n t i d = 3 4 4 8 9 A ` > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 1 2 4 1 3 ? a c c o u n t i d = 3 4 4 8 9 E ] > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 1 2 4 5 6 ? a c c o u n t i d = 3 4 4 8 9 A Z > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 1 2 4 1 4 ? a c c o u n t i d = 3 4 4 8 9 E W > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 1 2 4 5 7 ? a c c o u n t i d = 3 4 4 8 9 E T > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 1 2 4 5 8 ? a c c o u n t i d = 3 4 4 8 9 F Q > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 5 1 2 4 6 1 ? a c c o u n t i d = 3 4 4 8 9 h c N , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 3 2 1 7 3 4 1 3 1 1 3 1 6 9 4 0 h b K , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 1 3 2 1 7 3 4 1 3 1 1 3 1 6 9 5 9 0 g H { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 5 9 6 1 4 8 2 & l a n g = e s & s i t e = e h o s t - l i v e 0 f E { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 5 9 6 1 4 8 3 & l a n g = e s & s i t e = e h o s t - l i v e 3 j B { h t t p : / / s e a r c h . e b s c o h o s t . c o m . e z p r o x y . u n i a n d e s . e d u . c o : 8 0 8 0 / l o g i n . a s p x ? d i r e c t = t r u e & d b = b t h & A N = 8 8 2 2 2 0 3 2 & l a n g = e s & s i t e = e h o s t - l i v e H ? > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 4 4 5 1 4 4 ? a c c o u n t i d = 1 3 2 5 0 i j < + h t t p : / / d x . d o i . o r g / 1 0 . 1 1 7 7 / 1 0 3 2 3 7 3 2 1 2 4 7 1 5 2 9 ` a 9 + h t t p : / / d x . d o i . o r g / 1 0 . 1 1 7 7 / 1 0 3 2 3 7 3 2 1 3 4 7 9 3 3 5 @ 6 > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 4 4 0 4 9 8 ? a c c o u n t i d = 1 3 2 5 0 n k 3 + h t t p : / / d x . d o i . o r g / 1 0 . 1 1 7 7 / 1 0 3 2 3 7 3 2 1 2 4 7 0 5 4 8 H 0 > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 2 4 4 4 5 1 4 5 ? a c c o u n t i d = 1 3 2 5 0 E - > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 9 6 4 7 9 9 ? a c c o u n t i d = 3 4 4 8 9 G * > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 9 6 9 2 6 2 ? a c c o u n t i d = 3 4 4 8 9 D ' > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 9 6 9 2 5 4 ? a c c o u n t i d = 3 4 4 8 9 L $ > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 9 6 4 8 0 9 ? a c c o u n t i d = 3 4 4 8 9 L ! > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 9 6 4 8 0 4 ? a c c o u n t i d = 3 4 4 8 9 E > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 9 6 9 2 4 8 ? a c c o u n t i d = 3 4 4 8 9 G > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 4 9 9 6 4 8 1 4 ? a c c o u n t i d = 1 3 2 5 0 g o , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 3 2 7 4 5 3 o m , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 2 8 5 6 4 9 g b , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 3 2 7 4 8 0 f n , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 3 0 3 7 0 1 g n , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 3 2 7 4 4 4 h k , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 3 1 1 8 7 4 h i , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 3 1 1 8 5 6 h e , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 3 1 1 8 9 2 o h , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 2 8 5 6 1 2 f m , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 3 0 3 7 3 8 h d , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 3 1 1 8 8 3 o j , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 2 8 5 6 3 0 g m , h t t p : / / d x . d o i . o r g / 1 0 . 1 1 0 8 / 0 9 5 1 3 5 7 1 3 1 1 3 2 7 4 7 1 K > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 8 6 2 ? a c c o u n t i d = 1 3 2 5 0 I > h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 9 4 1 ? a c c o u n t i d = 1 3 2 5 0 = m h h t t p : / / s e a r c h . p r o q u e s t . c o m / n o t i c i a s f i n a n c i e r a s / d o c v i e w / 1 2 8 2 0 8 3 0 4 9 / 1 3 E E B 2 5 5 8 8 3 6 6 D 5 2 D 2 1 / 8 ? a c c o u n t i d = 1 3 2 5 0 5 j h h t t p : / / s e a r c h . p r o q u e s t . c o m / n o t i c i a s f i n a n c i e r a s / d o c v i e w / 1 2 8 4 2 7 0 0 2 7 / 1 3 E E B 2 5 5 8 8 3 6 6 D 5 2 D 2 1 / 7 ? a c c o u n t i d = 1 3 2 5 0 ; j h h t t p : / / s e a r c h . p r o q u e s t . c o m / n o t i c i a s f i n a n c i e r a s / d o c v i e w / 1 3 1 3 9 1 0 0 0 8 / 1 3 E E B 2 5 5 8 8 3 6 6 D 5 2 D 2 1 / 6 ? a c c o u n t i d = 1 3 2 5 0 4 d h h t t p : / / s e a r c h . p r o q u e s t . c o m / n o t i c i a s f i n a n c i e r a s / d o c v i e w / 1 3 1 4 5 0 4 2 6 0 / 1 3 E E B 2 5 5 8 8 3 6 6 D 5 2 D 2 1 / 5 ? a c c o u n t i d = 1 3 2 5 0 0 a h h t t p : / / s e a r c h . p r o q u e s t . c o m / n o t i c i a s f i n a n c i e r a s / d o c v i e w / 1 3 2 6 7 2 5 0 3 7 / 1 3 E E B 2 5 5 8 8 3 6 6 D 5 2 D 2 1 / 4 ? a c c o u n t i d = 1 3 2 5 0 = ` h h t t p : / / s e a r c h . p r o q u e s t . c o m / n o t i c i a s f i n a n c i e r a s / d o c v i e w / 1 3 2 8 5 5 5 3 0 7 / 1 3 E E B 2 5 5 8 8 3 6 6 D 5 2 D 2 1 / 3 ? a c c o u n t i d = 1 3 2 5 0 ? e h h t t p : / / s e a r c h . p r o q u e s t . c o m / n o t i c i a s f i n a n c i e r a s / d o c v i e w / 1 3 4 8 8 2 3 2 8 2 / 1 3 E E B 2 5 5 8 8 3 6 6 D 5 2 D 2 1 / 2 ? a c c o u n t i d = 1 3 2 5 0 b h t t p : / / s i t e . e b r a r y . c o m / l i b / b i b l i o j a v e r i a n a / d o c D e t a i l . a c t i o n ? d o c I D = 1 0 2 1 0 6 8 8 & a d v . x = 1 & p 0 0 = h a 1 & f 0 0 = l c c n & p 0 0 _ u p p e r = h j 9 9 9 9 & p 0 1 = M a n a g e m e n t + O R + % 2 2 B u s i n e s s + C o n s u l t a n t s % 2 2 & f 0 1 = s u b j e c t m h t t p : / / s i t e . e b r a r y . c o m / l i b / b i b l i o j a v e r i a n a / d o c D e t a i l . a c t i o n ? d o c I D = 1 0 5 0 4 1 8 1 & a d v . x = 1 & p 0 0 = h a 1 & f 0 0 = l c c n & p 0 0 _ u p p e r = h j 9 9 9 9 & p 0 1 = M a n a g e m e n t + O R + % 2 2 B u s i n e s s + C o n s u l t a n t s % 2 2 & f 0 1 = s u b j e c t j h t t p : / / s i t e . e b r a r y . c o m / l i b / b i b l i o j a v e r i a n a / d o c D e t a i l . a c t i o n ? d o c I D = 1 0 2 2 5 4 6 1 & a d v . x = 1 & p 0 0 = h a 1 & f 0 0 = l c c n & p 0 0 _ u p p e r = h j 9 9 9 9 & p 0 1 = M a n a g e m e n t + O R + % 2 2 B u s i n e s s + C o n s u l t a n t s % 2 2 & f 0 1 = s u b j e c t o h t t p : / / s i t e . e b r a r y . c o m / l i b / b i b l i o j a v e r i a n a / d o c D e t a i l . a c t i o n ? d o c I D = 1 0 4 1 2 4 4 7 & a d v . x = 1 & p 0 0 = h a 1 & f 0 0 = l c c n & p 0 0 _ u p p e r = h j 9 9 9 9 & p 0 1 = M a n a g e m e n t + O R + % 2 2 B u s i n e s s + C o n s u l t a n t s % 2 2 & f 0 1 = s u b j e c t m h t t p : / / s i t e . e b r a r y . c o m / l i b / b i b l i o j a v e r i a n a / d o c D e t a i l . a c t i o n ? d o c I D = 1 0 2 7 8 7 4 0 & a d v . x = 1 & p 0 0 = h a 1 & f 0 0 = l c c n & p 0 0 _ u p p e r = h j 9 9 9 9 & p 0 1 = M a n a g e m e n t + O R + % 2 2 B u s i n e s s + C o n s u l t a n t s % 2 2 & f 0 1 = s u b j e c t p 5 ` h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 9 2 3 / f u l l t e x t P D F / 1 3 E E 6 D 7 9 F C 4 6 1 6 0 4 A E 0 / 1 ? a c c o u n t i d = 1 3 2 5 0 e p T h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 9 4 1 / 1 3 E E 6 D 7 9 F C 4 6 1 6 0 4 A E 0 / 6 ? a c c o u n t i d = 1 3 2 5 0 g } T h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 8 9 1 / 1 3 E E 6 D 7 9 F C 4 6 1 6 0 4 A E 0 / 5 ? a c c o u n t i d = 1 3 2 5 0 f q T h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 9 5 0 / 1 3 E E 6 D 7 9 F C 4 6 1 6 0 4 A E 0 / 4 ? a c c o u n t i d = 1 3 2 5 0 i v T h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 8 2 9 / 1 3 E E 6 D 7 9 F C 4 6 1 6 0 4 A E 0 / 3 ? a c c o u n t i d = 1 3 2 5 0 c r T h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 8 6 2 / 1 3 E E 6 D 7 9 F C 4 6 1 6 0 4 A E 0 / 2 ? a c c o u n t i d = 1 3 2 5 0 ` v T h t t p : / / s e a r c h . p r o q u e s t . c o m / d o c v i e w / 1 3 6 8 6 1 2 9 2 3 / 1 3 E E 6 D 7 9 F C 4 6 1 6 0 4 A E 0 / 1 ? a c c o u n t i d = 1 3 2 5 0 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , | { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , y { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , v { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , s { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , p { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , m { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , j { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , g { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , d { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , a { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , ^ { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , [ { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 c , X { h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 1 1 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 P U z h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 5 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 P R z h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 5 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 P O z h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 5 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 P L z h t t p : / / w e b . e b s c o h o s t . c o m / e h o s t / p d f v i e w e r / p d f v i e w e r ? v i d = 5 & s i d = b 7 1 8 a 7 b 1 - 0 b a 6 - 4 d f d - b 6 a a - e 9 4 5 9 1 9 9 3 d b 5 % 4 0 s e s s i o n m g r 1 1 2 & h i d = 1 2 5 ( % I ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 3 7 4 7 5 . / F ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 3 7 2 1 9 / / C ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 3 5 9 2 2 % % @ ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 3 4 5 9 4 ( % = ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 3 3 9 3 8 / $ : ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 3 3 8 4 8 ) % 7 ; h t t p : / / d i a l n e t . u n i r i o j a . e s / s e r v l e t / a r t i c u l o ? c o d i g o = 4 2 3 3 5 2 4 p @ 4 L h t t p : / / w w w . j a v e r i a n a . e d u . c o / f c e a / c u a d e r n o s _ c o n t a b / v o l 1 4 _ n _ 3 4 / v o l 1 4 _ 3 4 _ 7 . p d f q @ 1 L h t t p : / / w w w . j a v e r i a n a . e d u . c o / f c e a / c u a d e r n o s _ c o n t a b / v o l 1 4 _ n _ 3 4 / v o l 1 4 _ 3 4 _ 6 . p d f r @ . L h t t p : / / w w w . j a v e r i a n a . e d u . c o / f c e a / c u a d e r n o s _ c o n t a b / v o l 1 4 _ n _ 3 4 / v o l 1 4 _ 3 4 _ 5 . p d f s @ + L h t t p : / / w w w . j a v e r i a n a . e d u . c o / f c e a / c u a d e r n o s _ c o n t a b / v o l 1 4 _ n _ 3 4 / v o l 1 4 _ 3 4 _ 4 . p d f t @ ( L h t t p : / / w w w . j a v e r i a n a . e d u . c o / f c e a / c u a d e r n o s _ c o n t a b / v o l 1 4 _ n _ 3 4 / v o l 1 4 _ 3 4 _ 3 . p d f u @ % L h t t p : / / w w w . j a v e r i a n a . e d u . c o / f c e a / c u a d e r n o s _ c o n t a b / v o l 1 4 _ n _ 3 4 / v o l 1 4 _ 3 4 _ 2 . p d f v @ " L h t t p : / / w w w . j a v e r i a n a . e d u . c o / f c e a / c u a d e r n o s _ c o n t a b / v o l 1 4 _ n _ 3 4 / v o l 1 4 _ 3 4 _ 1 . p d f g Q h t t p : / / w w w . c o l c i e n c i a s . g o v . c o / p r o g r a m a _ e s t r a t e g i a / a p o y o - l a - p r o p i e d a d - i n t e l e c t u a l B % S h t t p : / / w w w . c o l c i e n c i a s . g o v . c o / p r o g r a m a _ e s t r a t e g i a / r e v i s t a s - e s p e c i a l i z a d a s - d e - c t i - 0 h G V h t t p : / / w w w . c o l c i e n c i a s . g o v . c o / p r o g r a m a _ e s t r a t e g i a / a p r o p i a c i - n - s o c i a l - d e l - c o n o c i m i e n t o " H N h t t p : / / w w w . c o l c i e n c i a s . g o v . c o / p r o g r a m a _ e s t r a t e g i a / f o r m a c i - n - d e - i n v e s t i g a d o r e s ?
n h t t p : / / w w w . c o l c i e n c i a s . g o v . c o / p r o g r a m a _ e s t r a t e g i a / p r o g r a m a - n a c i o n a l - d e - e s t u d i o s - c i e n t - f i c o s - d e - l a - e d u c a c i - n - 0 z P i h t t p : / / w w w . c o l c i e n c i a s . g o v . c o / p r o g r a m a _ e s t r a t e g i a / a c c e s o - r e c u r s o s - b i b l i o g r - f i c o s - e - n d i c e s - e s p e c i a l i z a d o s d z
h t t p : / / w w w . c o l c i e n c i a s . g o v . c o / c o n v o c a t o r i a / c o n v o c a t o r i a - p a r a - e l - f o r t a l e c i m i e n t o - d e - c e n t r o s - d e - i n v e s t i g a c i - n - y - c e n t r o s - d e - d e s a r r o l l z P
i h t t p : / / w w w . c o l c i e n c i a s . g o v . c o / p r o g r a m a _ e s t r a t e g i a / a c c e s o - r e c u r s o s - b i b l i o g r - f i c o s - e - n d i c e s - e s p e c i a l i z a d o s 9 p [ h t t p : / / w w w . c o l c i e n c i a s . g o v . c o / n o t i c i a s / i n n o v a c i - n - p i e d r a - a n g u l a r - p a r a - e l - d e s a r r o l l o - s a n t o s ~ # T h t t p : / / a c a c . o r g . c o / p n a c / a c t i v i d a d e s - c i e n t i f i c a s - i n f a n t i l e s - j u v e n i l e s - y - d e - m a e s t r o s / k o _ h t t p : / / s e a r c h . p r o q u e s t . c o m / a c c o u n t i n g / d o c v i e w / 1 0 3 0 0 9 4 4 8 3 / 1 3 E E B 3 F 7 E 1 A D 0 A C 7 E A / 1 1 ? a c c o u n t i d = 1 3 2 5 0 f o _ h t t p : / / s e a r c h . p r o q u e s t . c o m / a c c o u n t i n g / d o c v i e w / 1 0 3 0 0 9 4 6 5 0 / 1 3 E E B 3 F 7 E 1 A D 0 A C 7 E A / 1 0 ? a c c o u n t i d = 1 3 2 5 0 ^ h t t p : / / s e a r c h . p r o q u e s t . c o m / a c c o u n t i n g / d o c v i e w / 1 0 3 0 0 9 4 6 5 1 / 1 3 E E B 3 F 7 E 1 A D 0 A C 7 E A / 9 ? a c c o u n t i d = 1 3 2 5 0 ^ h t t p : / / s e a r c h . p r o q u e s t . c o m / a c c o u n t i n g / d o c v i e w / 1 0 3 0 0 9 3 7 1 2 / 1 3 E E B 3 F 7 E 1 A D 0 A C 7 E A / 8 ? a c c o u n t i d = 1 3 2 5 0 ^ h t t p : / / s e a r c h . p r o q u e s t . c o m / a c c o u n t i n g / d o c v i e w / 1 1 1 4 6 7 1 5 3 5 / 1 3 E E B 3 F 7 E 1 A D 0 A C 7 E A / 7 ? a c c o u n t i d = 1 3 2 5 0
^ h t t p : / / s e a r c h . p r o q u e s t . c o m / a c c o u n t i n g / d o c v i e w / 1 3 6 8 1 8 4 2 1 9 / 1 3 E E B 3 F 7 E 1 A D 0 A C 7 E A / 6 ? a c c o u n t i d = 1 3 2 5 0 ^ h t t p : / / s e a r c h . p r o q u e s t . c o m / a c c o u n t i n g / d o c v i e w / 1 2 8 4 5 2 6 5 7 5 / 1 3 E E B 3 F 7 E 1 A D 0 A C 7 E A / 5 ? a c c o u n t i d = 1 3 2 5 0 ^ h t t p : / / s e a r c h . p r o q u e s t . c o m / a c c o u n t i n g / d o c v i e w / 1 2 8 4 5 2 7 7 3 4 / 1 3 E E B 3 F 7 E 1 A D 0 A C 7 E A / 3 ? a c c o u n t i d = 1 3 2 5 0 - } _ h t t p : / / s e a r c h . p r o q u e s t . c o m / a c c o u n t i n g / d o c v i e w / 1 1 1 4 6 7 1 5 3 5 / 1 3 E E B 3 C B 1 9 7 5 C 7 E F D 8 A / 2 ? a c c o u n t i d = 1 3 2 5 0 $ { _ h t t p : / / s e a r c h . p r o q u e s t . c o m / a c c o u n t i n g / d o c v i e w / 1 2 8 4 5 2 6 5 7 6 / 1 3 E E B 3 C B 1 9 7 5 C 7 E F D 8 A / 1 ? a c c o u n t i d = 1 3 2 5 0 k x L h t t p : / / w w w . e m e r a l d i n s i g h t . c o m / j o u r n a l s . h t m ? i s s n = 0 9 5 1 - 3 5 7 4 & v o l u m e = 2 6 & i s s u e = 1 k x L h t t p : / / w w w . e m e r a l d i n s i g h t . c o m / j o u r n a l s . h t m ? i s s n = 0 9 5 1 - 3 5 7 4 & v o l u m e = 2 6 & i s s u e = 2 k x L h t t p : / / w w w . e m e r a l d i n s i g h t . c o m / j o u r n a l s . h t m ? i s s n = 0 9 5 1 - 3 5 7 4 & v o l u m e = 2 6 & i s s u e = 3 k x L h t t p : / / w w w . e m e r a l d i n s i g h t . c o m / j o u r n a l s . h t m ? i s s n = 0 9 5 1 - 3 5 7 4 & v o l u m e = 2 6 & i s s u e = 4 k x L h t t p : / / w w w . e m e r a l d i n s i g h t . c o m / j o u r n a l s . h t m ? i s s n = 0 9 5 1 - 3 5 7 4 & v o l u m e = 2 6 & i s s u e = 5 k x L h t t p : / / w w w . e m e r a l d i n s i g h t . c o m / j o u r n a l s . h t m ? i s s n = 0 9 5 1 - 3 5 7 4 & v o l u m e = 2 6 & i s s u e = 6 " # P h t t p : / / i m p u e s t o s . s h d . g o v . c o / p o r t a l / p a g e / p o r t a l / D 9 6 A 4 B F F C 6 A 8 0 1 A 8 E 0 4 3 0 A B 4 0 E 0 4 0 1 A 8 * & P h t t p : / / i m p u e s t o s . s h d . g o v . c o / p o r t a l / p a g e / p o r t a l / D 9 7 8 A 5 B 2 F 2 1 F 0 2 F 0 E 0 4 3 0 A B 4 0 E 0 4 0 2 F 0 % v P h t t p : / / i m p u e s t o s . s h d . g o v . c o / p o r t a l / p a g e / p o r t a l / D 9 8 B 3 7 9 F 7 0 6 4 0 2 0 C E 0 4 3 0 A B 4 0 E 0 4 0 2 0 C w y P h t t p : / / i m p u e s t o s . s h d . g o v . c o / p o r t a l / p a g e / p o r t a l / D B 4 5 C 7 9 F 6 8 D 3 0 0 6 2 E 0 4 3 0 A B 4 0 E 0 4 0 0 6 2 & { P h t t p : / / i m p u e s t o s . s h d . g o v . c o / p o r t a l / p a g e / p o r t a l / D B 4 C 9 E 3 9 5 4 5 F 0 3 7 A E 0 4 3 0 A B 4 0 E 0 4 0 3 7 A " l q h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 2 & p _ n u m e r o = 2 7 8 3 & p _ f e c h a = 2 8 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 8 6 1 * & P h t t p : / / i m p u e s t o s . s h d . g o v . c o / p o r t a l / p a g e / p o r t a l / D 9 7 8 A 5 B 2 F 2 1 F 0 2 F 0 E 0 4 3 0 A B 4 0 E 0 4 0 2 F 0 & { P h t t p : / / i m p u e s t o s . s h d . g o v . c o / p o r t a l / p a g e / p o r t a l / D B 4 C 9 E 3 9 5 4 5 F 0 3 7 A E 0 4 3 0 A B 4 0 E 0 4 0 3 7 A X z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 1 3 / D E C R E T O 2 5 8 0 D E L 1 3 D E D I C I E M B R E D E 2 0 1 2 . p d f S z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 1 7 / D E C R E T O 2 6 3 4 D E L 1 7 D E D I C I E M B R E D E 2 0 1 2 . p d f S z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 1 7 / D E C R E T O 2 6 3 6 D E L 1 7 D E D I C I E M B R E D E 2 0 1 2 . p d f S z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 1 7 / D E C R E T O 2 6 3 7 D E L 1 7 D E D I C I E M B R E D E 2 0 1 2 . p d f T z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 1 7 / D E C R E T O 2 6 4 1 D E L 1 7 D E D I C I E M B R E D E 2 0 1 2 . p d f T z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 1 7 / D E C R E T O 2 6 4 2 D E L 1 7 D E D I C I E M B R E D E 2 0 1 2 . p d f V z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 2 1 / D E C R E T O 2 6 6 9 D E L 2 1 D E D I C I E M B R E D E 2 0 1 2 . p d f W z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 2 1 / D E C R E T O 2 6 7 7 D E L 2 1 D E D I C I E M B R E D E 2 0 1 2 . p d f Q z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 2 7 / D E C R E T O 2 7 1 3 D E L 2 7 D E D I C I E M B R E D E 2 0 1 2 . p d f Q z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 2 7 / D E C R E T O 2 7 1 4 D E L 2 7 D E D I C I E M B R E D E 2 0 1 2 . p d f
R z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 2 7 / D E C R E T O 2 7 2 9 D E L 2 7 D E D I C I E M B R E D E 2 0 1 2 . p d f V z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 2 8 / D E C R E T O 2 7 6 3 D E L 2 8 D E D I C I E M B R E D E 2 0 1 2 . p d f f Z M h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / P r e n s a / 2 0 1 2 / D i c i e m b r e / P a g i n a s / 2 0 1 2 1 2 1 2 _ 0 9 . a s p x k ] M h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / P r e n s a / 2 0 1 2 / D i c i e m b r e / P a g i n a s / 2 0 1 2 1 2 1 5 _ 0 4 . a s p x i P M h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / P r e n s a / 2 0 1 2 / D i c i e m b r e / P a g i n a s / 2 0 1 2 1 2 2 8 _ 0 5 . a s p x 9 h t t p s : / / w w w . m i n c o m e r c i o . g o v . c o / p u b l i c a c i o n e s . p h p ? i d = 5 4 8 2 R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D A 0 7 5 9 2 1 7 2 4 1 E 4 4 D E 0 4 0 0 9 0 A 1 F 0 0 2 1 3 0 S R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D A 3 3 1 9 9 1 F 0 3 B 3 7 E 6 E 0 4 0 0 9 0 A 2 0 0 0 0 5 A 6 O O h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / H o m e M i n h a c i e n d a / s a l a d e p r e n s a / C o l o m b i a - y - E s t a d o s - U n i d o s - n e g o c i a n - A c u e r d o - d e - I n t e r c a m b i o - d e - I n f o r m a c i o n - T r i b u t a r i a ? l i g h t b o x % 5 b i f r a m e % 5 d = t r u e & l i g h t b o x % 5 b w i d t h % 5 d = 5 5 0 & l i g h t b o x % 5 b h e i g h t % 5 d = 6 0 0 < u C h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p l s / p o r t a l / d o c s / 1 / 9 2 9 8 6 0 2 . P D F 6 } } C h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p l s / p o r t a l / d o c s / 1 / 9 2 5 2 6 0 6 . P D F 2 | z C h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p l s / p o r t a l / d o c s / 1 / 9 4 6 0 6 0 4 . P D F T N w R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 6 B C D 9 4 3 B F 4 D 7 1 C D E 0 4 0 0 9 0 A 2 0 0 0 0 3 3 9 - b t q h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 2 & p _ n u m e r o = 2 7 3 8 & p _ f e c h a = 2 8 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 8 2 4 - b q q h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 2 & p _ n u m e r o = 2 7 3 9 & p _ f e c h a = 2 8 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 8 2 5 V n R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 1 C 9 9 B 8 D 1 9 F 2 4 3 0 7 E 0 4 0 0 9 0 A 2 0 0 0 2 8 A A _ k R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 1 6 2 D 2 D 9 8 2 5 A B E 1 8 E 0 4 0 0 9 0 A 2 0 0 0 3 6 0 3 h R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 1 4 3 3 3 1 C 4 6 C 2 0 5 4 B E 0 4 0 0 9 0 A 1 F 0 0 2 8 5 D K e R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 1 5 4 C B A F 6 0 F B B 9 6 6 E 0 4 0 0 9 0 A 2 0 0 0 2 3 7 E V b R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 1 1 B 0 D 8 8 B 3 4 5 F 6 6 D E 0 4 0 0 9 0 A 2 0 0 0 7 B B B H _ R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 1 C 3 D B 0 5 9 8 9 7 3 4 D D E 0 4 0 0 9 0 A 1 F 0 0 2 6 D 6 \ R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 1 F 1 B 7 5 5 6 E 3 D 6 7 B B E 0 4 0 0 9 0 A 1 F 0 0 5 A 6 8 \ L Y R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 1 F 2 5 6 4 4 0 A C C 5 4 F A E 0 4 0 0 9 0 A 2 0 0 0 2 E D D V R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 2 C F C 2 3 A 8 5 0 E B 3 3 F E 0 4 0 0 9 0 A 2 0 0 0 1 A 7 2 S R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 2 D F 7 6 5 E E E B 9 B D C 3 E 0 4 0 0 9 0 A 2 0 0 0 3 D 6 F [ P R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 2 F 5 F C 5 2 C 7 6 B 9 7 A E E 0 4 0 0 9 0 A 1 F 0 0 0 3 F 2 S M R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D A 3 3 1 9 9 1 F 0 3 B 3 7 E 6 E 0 4 0 0 9 0 A 2 0 0 0 0 5 A 6 2 | J C h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p l s / p o r t a l / d o c s / 1 / 9 4 6 0 6 0 4 . P D F ^ G A h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / t a x - t i p s - p a t r i m o n i o s - d e - f a m i l i a / Q _ D Q h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / i n f o r m a c i o n - c o n t a b l e - b a s e - d e - i n f o r m a c i o n - f i s c a l / h v A H h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / f o r m u l a r i o - d e - r e n t a - p e r s o n a s - j u r i d i c a s / a > 8 h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / t a s a - d e - i n t e r e s - s i m p l e / Y B ; F h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / l o s - i m a g i n a r i o s - g a s t o s - n o - d e d u c i b l e s / D G 8 f h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / r e t e n c i o n - m i n i m a - c a l c u l o - d e - l a - t a r i f a - e n - e l - u l t i m o - r a n g o - d e - l a - t a b l a /
5 q h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 3 / D o c u m e n t s / M A R Z O / 1 4 / D E C R E T O 4 4 4 D E L 1 4 D E M A R Z O D E 2 0 1 3 . p d f u - 2 @ h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / g a n a d o - b o v i n o - e x e n t o - d e - i v a - i i / $ w / P h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / c o n t a b i l i d a d - f i s c a l - p a r a - l o s - i v a s - d e s c o n t a b l e s / c 9 , L h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / e m p l e a d o s - y - t r a b a j a d o r e s - p o r - c u e n t a - p r o p i a / ? x ) k h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / u n - c i e r r e - c o n t a b l e - y - f i s c a l - 2 0 1 2 - m a s - l o s - e f e c t o s - d e - l a - r e f o r m a - t r i b u t a r i a / X & Z h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / n u e v o s - d e r r o t e r o s - e n - l a - d e v o l u c i o n - d e - l o s - s a l d o s - a - f a v o r / # = h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / l l e g o - l a - r e f o r m a - t r i b u t a r i a / Z h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / r e f o r m a - t r i b u t a r i a - r e t e n c i o n - t r a b a j a d o r e s - i n d e p e n d i e n t e s / T f h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / l e y - 1 6 0 7 - u n a - r e f o r m a - t r i b u t a r i a - c o m p l e j a - y - c o n - e f e c t o s - i m p r e d e c i b l e s / 0 5 p h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / r e t e n c i o n - e n - l a - f u e n t e - p a r a - e m p l e a d o s - t r a b a j a d o r e s - p o r - c u e n t a - p r o p i a - y - o t r o s - i / Q _ Q h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / i n f o r m a c i o n - c o n t a b l e - b a s e - d e - i n f o r m a c i o n - f i s c a l / h v H h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / f o r m u l a r i o - d e - r e n t a - p e r s o n a s - j u r i d i c a s / ^ R h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / c o s t o - f i s c a l - d e l - e n d e u d a m i e n t o - a - p a r t i r - d e l - 2 0 1 3 / h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 7 3 4 / M i n i s t e r i o d e H a c i e n d a p r e s e n t a p r o y e c t o d e d e c r e t o r e g l a m e n t a r i o d e l i m p u e s t o s o b r e l a r e n t a p a r a l a e q u i d a d ( C R E E ) h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 7 1 7 / A c o m e n t a r i o s p r o y e c t o d e d e c r e t o q u e r e g u l a c r i t e r i o s d e e x c l u s i n y e x e n c i n d e I V A e i m p u e s t o n a c i o n a l a l c o n s u m o T N R h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p a g e / p o r t a l / D 6 B C D 9 4 3 B F 4 D 7 1 C D E 0 4 0 0 9 0 A 2 0 0 0 0 3 3 9 ^ h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 7 9 1 / S e d e c r e t a n p o r c e n t a j e s d e c o m p o n e n t e i n f l a c i o n a r i o n o c o n s t i t u t i v o d e r e n t a , g a n a n c i a o c a s i o n a l , c o s t o o g a s t o h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 7 9 4 / D I A N p r e s e n t a i n s t r u c t i v o p a r a l a d e c l a r a c i n d e r e n t a y c o m p l e m e n t a r i o s d e p e r s o n a s j u r d i c a s ~ { h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 8 0 0 / N u e v a d e m a n d a d e i n c o n s t i t u c i o n a l i d a d c o n t r a l a r e f o r m a t r i b u t a r i a ( l e y 1 6 0 7 d e 2 0 1 2 ) v h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 8 0 9 / M i n H a c i e n d a r e g l a m e n t a a r t c u l o s d e l a r e f o r m a t r i b u t a r i a ( l e y 1 6 0 7 d e 2 0 1 2 ) Y ^ h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 8 1 3 / N u e v o p r o y e c t o d e d e c r e t o r e g l a m e n t a r i o d e l a r e f o r m a t r i b u t a r i a d i s p o n i b l e p a r a c o m e n t a r i o s ^ h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 7 4 2 / S o l i c i t u d e s d e d e v o l u c i % C 3 % B 3 n y c o m p e n s a c i % C 3 % B 3 n d e l I V A d e p e r i o d o s g r a v a b l e s a n t e r i o r e s n o r e q u i e r e n p r e s e n t a r d e c l a r a c i % C 3 % B 3 n d e r e n t a Y b h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 7 3 1 / F o r m u l a r i o p a r a d e c l a r a c i % C 3 % B 3 n d e l i m p u e s t o a l c o n s u m o E a h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 4 5 7 / P o n e n c i a p a r a u l t i m o d e b a t e d e d e l a R e f o r m a T r i b u t a r i a o k S h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 4 7 0 / T e x t o c o n c i l i a d o d e l a R e f o r m a T r i b u t a r i a O ] f h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 8 2 7 / C o m u n i c a d o d e l a D I A N s o b r e f a l s a s s a n c i o n e s e c o n % C 3 % B 3 m i c a s G h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 8 2 8 / M i n C o m e r c i o p u b l i c a p r o y e c t o d e d e c r e t o p o r e l c u a l s e m o d i f i c a e l r % C 3 % A 9 g i m e n d e z o n a s f r a n c a s
h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 8 3 3 / M i n H a c i e n d a p u b l i c a p r o y e c t o d e d e c r e t o r e g l a m e n t a r i o d e l a r e f o r m a t r i b u t a r i a c o n r e l a c i % C 3 % B 3 n a l R U T
u h t t p : / / w w w . f e n a l c o . c o m . c o / c o n t e n i d o / 3 8 4 0 / M i n H a c i e n d a r e g l a m e n t a i m p u e s t o n a c i o n a l a l c o n s u m o e n b a r e s y r e s t a u r a n t e s _ 2 x h t t p : / / w w w . d i a n . g o v . c o / D I A N / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o e y e c t o _ d e c r e t o _ r e g l a m e n t a _ d e v o l u c i o n _ i v a _ a _ t u r i s t a s _ e x t r a n j e r o s Q Q _ h t t p : / / w w w . d i a n . g o v . c o / d i a n / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ d e c r e t o _ r e g l a m e n t a r i o _ c r e e _ 2 0 1 3 . ~ h t t p : / / w w w . d i a n . g o v . c o / d i a n / 1 3 N o r m a t i v i d a d . n s f / f a 3 e a e 8 2 f 6 1 5 4 e 4 a 0 5 2 5 6 f 8 8 0 0 6 6 7 9 f d / 0 7 e 9 7 5 c 3 a 6 d b 7 0 a 1 0 5 2 5 7 b 2 6 0 0 7 3 6 6 0 6 ? O p e n D o c u m e n t ~ P ^ h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / R e s o l u c i o n e s / R e s o l u c i o n 0 0 0 3 6 _ 0 4 0 3 2 0 1 3 . p d f _ @ ~ h t t p : / / w w w . d i a n . g o v . c o / d i a n / 1 3 N o r m a t i v i d a d . n s f / f a 3 e a e 8 2 f 6 1 5 4 e 4 a 0 5 2 5 6 f 8 8 0 0 6 6 7 9 f d / 3 d a 5 a 3 4 8 9 d 8 3 8 c e e 0 5 2 5 7 b 2 4 0 0 6 0 a 6 9 5 ? O p e n D o c u m e n t ) $ V h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / D e c r e t o s / D e c r e t o _ 0 5 6 8 _ 2 1 0 3 2 0 1 3 . p d f # [ h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / D e c r e t o s / D e c r e t o _ 0 5 6 8 _ 2 0 1 3 _ G A S O L I N A . p d f - V h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / D e c r e t o s / D e c r e t o _ 0 3 9 5 _ 0 7 0 3 2 0 1 3 . p d f O X r h t t p : / / w w w . d i a n . g o v . c o / D I A N / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ d e c r e t o _ r e g l a m e n t a _ p a r c i a l m e n t e _ l a _ l e y _ 1 6 0 7 _ d e _ 2 0 1 2 Q 6 h t t p : / / w w w . d i a n . g o v . c o / D I A N / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ d e c r e t o _ r e g l a m e n t a n _ l o s _ a r t i c u l o s _ 1 4 7 _ 1 4 8 _ y _ 1 4 9 _ d e _ l a _ l e y _ 1 6 0 7 _ 2 0 1 2 M v h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / E s c r i t o s C o m u n i c a d o s / 2 0 1 3 / 1 9 . N u e v a _ o p o r t u n i d a d _ p a r a _ q u e _ m o r o s o s _ s e _ p o n g a n _ a l _ d i a . p d f z l y h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / E s c r i t o s C o m u n i c a d o s / 2 0 1 3 / 1 3 . R U T _ a c t u a l i z a d o _ e n _ l i n e a _ e s _ v a l i d o _ p a r a _ e f e c t o s _ l e g a l e s . p d f p \ h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / D e c r e t o s / D e c r e t o _ 1 8 7 _ 1 2 _ F e b r e r o _ 2 0 1 3 . p d f ~ Y u h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / E s c r i t o s C o m u n i c a d o s / 2 0 1 3 / 2 3 . L a _ D i a n _ f r e n a _ i n g r e s o _ i l e g a l _ d e _ 2 6 0 _ m i l _ 7 0 0 _ d o l a r e s . p d f o w x h t t p : / / w w w . d i a n . g o v . c o / D I A N / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ d e c r e t o _ r e g l a m e n t a _ a r t % C 3 % A D c u l o _ 2 9 _ d e _ l a _ l e y _ 3 4 4 _ d e _ 1 9 9 6 g h t t p : / / w w w . d i a n . g o v . c o / D I A N / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ d e c r e t o _ r e g l a m e n t a _ p r o c e d i m i e n t o _ t r a m i t e _ s o l i c i t u d e s _ d e v o l u c i o n _ c o m p e n s a c i o n Z c t h t t p : / / w w w . d i a n . g o v . c o / D I A N / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ d e c r e t o _ q u e _ r e g l a m e n t a _ p a r c i a l m e n t e _ a r t i c u l o _ 8 5 0 - 1 _ e t i r h t t p : / / w w w . d i a n . g o v . c o / D I A N / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ c i r c u l a r _ p r o c e d i m i e n t o _ c a l c u l o _ i n t e r e s e s _ m o r a t o r i o s R q h t t p : / / w w w . d i a n . g o v . c o / D I A N / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ r e s o l u c i o n _ p r e s c r i b e _ e l _ f o r m a t o _ p a r a _ e x p e d i r _ e l _ c p w h t t p : / / w w w . d i a n . g o v . c o / D I A N / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ r e s o l u c i o n _ e s t a b l e c e _ f o r m a _ c o n t e n i d o _ y _ t e r m i n o s _ p a r a _ c p p # o h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o M e d i o s / D o c u m e n t o s P D F / t a b l a r t e f t e m p l e a d o s d - 0 0 9 9 - 1 3 % 2 8 m i n h a c i e n d a % 2 9 . p d f E h t t p : / / w w w . d i a n . g o v . c o / D i a n / 1 3 n o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ d e c r e t o _ r e t e n c i o n e n l a f u e n t e _ e m p l e a d o s _ c o n c e p t o _ i n g r e s o s _ l a b o r a l e s c h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / E s c r i t o s C o m u n i c a d o s / 2 0 1 3 / R e s p o n s a b l e s _ d e l _ i m p u e s t o _ a l _ c o n s u m o _ d e b e r a n _ u t i l i z a r _ f a c t u r a c i o n _ a u r o r i z a d a _ D I A N . p d f ^ W L h t t p : / / w w w . d i a n . g o v . c o / D i a n / 1 3 n o r m a t i v i d a d . n s f / p a g e s / R e s o l u c i o n _ 0 0 0 0 0 1 _ 2 0 1 3 8 0 j h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / E s c r i t o s C o m u n i c a d o s / 2 0 1 3 / 3 _ D I A N _ d e s t r u y e _ 4 0 _ t o n e l a d a s _ d e _ c o n t r a b a n d o . p d f F Y _ h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 2 / D e c r e t o s / D e c r e t o _ 2 7 1 4 _ 2 7 _ D i c i e m b r e _ 2 0 1 2 . p d f c h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / E s c r i t o s C o m u n i c a d o s / 2 0 1 3 / R e s p o n s a b l e s _ d e l _ i m p u e s t o _ a l _ c o n s u m o _ d e b e r a n _ u t i l i z a r _ f a c t u r a c i o n _ a u r o r i z a d a _ D I A N . p d f Q ~ S h t t p : / / w w w . d i a n . g o v . c o / d i a n / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ d e c r e t o _ p l a z o s _ 2 0 1 3 . U w h t t p : / / w w w . d i a n . g o v . c o / D i a n / 1 3 n o r m a t i v i d a d . n s f / p a g e s / P r o y e c t o _ d e _ r e s o l u c i o n _ a c u e r d o _ p a r c i a l _ e n t r e _ c o l o m b i a _ y _ v e n e z u e l a Q + l h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / R e s o l u c i o n e s / R e s o l u c i o n _ R e g l a m e n t a r i a _ 0 0 0 0 9 _ 2 8 0 1 2 0 1 3 . p d f C S d h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / R e s o l u c i o n e s / R e s o l u c i o n _ 0 0 0 0 0 7 _ 2 5 _ E n e r o _ 2 0 1 3 . p d f ; | n h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / R e s o l u c i o n e s / R e s o l u c i o n _ 0 0 6 _ 1 0 _ E n e r o _ 2 0 1 3 _ M o d f _ H o r a r i o . p d f k ~ ~ d h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / R e s o l u c i o n e s / R e s o l u c i o n _ 0 0 0 0 0 1 _ E n e r o _ 0 4 _ 2 0 1 3 . p d f - + { V h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / D e c r e t o s / D e c r e t o _ 0 1 1 2 _ 3 0 0 1 2 0 1 3 . p d f D P x [ h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / D e c r e t o s / D e c r e t o _ 0 0 9 9 _ 2 5 _ E n e r o _ 2 0 1 3 . p d f O G u O h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / L e y e s / L e y _ 1 6 0 9 _ 0 2 0 1 2 0 1 3 . p d f Z r s h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 3 & p _ n u m e r o = 0 1 0 2 6 9 & p _ f e c h a = 2 1 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 9 8 9 ! 4 o P h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / N o v e d a d e s / 2 0 1 3 / A v i s o s / a v i s o _ r e n t a _ 1 1 - 0 4 - 1 3 . p d f + v l m h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / m i c r o s i t i o / r e l e v a n c i a t r i b u t a r i a / d o c u m e n t o s / C o m u n i c a d o _ P r e v a l i d a d o r _ V 1 . 2 . p d f = c i p h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / E s c r i t o s C o m u n i c a d o s / 2 0 1 3 / 4 8 _ H o y _ c o m i e n z a _ a _ r e g i r _ t a b l a _ d e _ r e t e n c i o n _ m i n i m a . p d f # f [ h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / n o r m a t i v i d a d / 2 0 1 3 / D e c r e t o s / D e c r e t o _ 0 5 6 8 _ 2 0 1 3 _ G A S O L I N A . p d f V c E h t t p : / / w w w . d i a n . g o v . c o / d i a n / 1 5 s e r v i c i o s . n s f / F o r m F o r m u l a r i o s ? o p e n F o r m [ G ` O h t t p : / / w w w . d i a n . g o v . c o / d e s c a r g a s / N o v e d a d e s / 2 0 1 3 / A v i s o s / I m p u e s t o _ a l _ c o n s u m o . p d f _ 2 ] x h t t p : / / w w w . d i a n . g o v . c o / D I A N / 1 3 N o r m a t i v i d a d . n s f / p a g e s / P r o e y e c t o _ d e c r e t o _ r e g l a m e n t a _ d e v o l u c i o n _ i v a _ a _ t u r i s t a s _ e x t r a n j e r o s q l Z h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 2 5 0 2 1 3 - 0 1 _ ( i n t e g r a c i o n _ d e _ l a s _ n i i f _ c o n _ l a _ n o r m a t i v i d a d _ t r i b u t a r i a ) / n o t i - 2 5 0 2 1 3 - 0 1 _ ( i n t e g r a c i o n _ d e _ l a s _ n i i f _ c o n _ l a _ n o r m a t i v i d a d _ t r i b u t a r i a ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 1 3 3 & C o d S e c c i o n = 1 0 6 # < W h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 1 5 0 1 1 3 - 0 2 % 2 8 1 0 _ _ a s p e c t o s _ c l a v e s _ d e _ l a _ r e f o r m a _ t r i b u t a r i a _ p a r a _ c o n t a d o r e s _ p u b l i c o s % 2 9 / n o t i - 1 5 0 1 1 3 - 0 2 % 2 8 1 0 _ _ a s p e c t o s _ c l a v e s _ d e _ l a _ r e f o r m a _ t r i b u t a r i a _ p a r a _ c o n t a d o r e s _ p u b l i c o s % 2 9 . a s p ? M i g a = 1 & I D o b j e t o s e = 1 2 9 9 8 & C o d S e c c i o n = 1 0 6 G O T h h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 0 5 & p _ n u m e r o = 2 8 5 & p _ c o n s e c = 3 5 8 4 5 I Q h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 9 9 2 - a - s a n c i o n - p r e s i d e n c i a l - e x o n e r a c i o n - t r i b u t a r i a - p a r a - l a - c h a t a r r i z a c i o n - d e - v e h i c u l o s G C N h h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 0 5 & p _ n u m e r o = 2 7 5 & p _ c o n s e c = 3 5 7 8 6 F M K h h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 2 2 & p _ n u m e r o = 2 1 5 & p _ c o n s e c = 3 5 7 4 0 K L H h h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 2 7 & p _ n u m e r o = 2 6 2 & p _ c o n s e c = 3 5 8 2 0 4 * E h t t p : / / w w w . c a m a r a . g o v . c o / p o r t a l 2 0 1 1 / n o t i c i a s / 2 7 8 7 - p r e s e n t a r a n - p r o y e c t o - d e - l e y - p a r a - e v i t a r - c o b r o s - a b u s i v o s - d e l - i m p u e s t o - p r e d i a l M M B h h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 2 7 & p _ n u m e r o = 1 8 4 & p _ c o n s e c = 3 5 0 6 1 A I ? h h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 2 7 & p _ n u m e r o = 1 4 3 & p _ c o n s e c = 3 5 0 5 8 | { < j h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 2 1 1 9 & p _ n u m e r o = 1 7 4 & p _ c o n s e c = 3 5 1 1 6 h d 9 g h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 2 7 & p _ n u m e r o = 8 1 & p _ c o n s e c = 3 5 0 9 7 ] W 6 i h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 1 6 9 8 & p _ n u m e r o = 6 5 & p _ c o n s e c = 3 5 1 1 1 l i 3 i h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 6 1 8 & p _ n u m e r o = 1 0 3 & p _ c o n s e c = 3 5 1 2 5 M D 0 a h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / L e y e s / D o c u m e n t s / L E Y 1 5 9 3 D E L 1 0 D E D I C I E M B R E D E 2 0 1 2 . p d f E A - a h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / L e y e s / D o c u m e n t s / L E Y 1 6 0 6 D E L 2 1 D E D I C I E M B R E D E 2 0 1 2 . p d f B @ * a h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / L e y e s / D o c u m e n t s / L E Y 1 6 0 7 D E L 2 6 D E D I C I E M B R E D E 2 0 1 2 . p d f $ e ' q h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 1 & p _ n u m e r o = 1 6 0 9 & p _ f e c h a = 0 2 / 0 1 / 2 0 1 3 & p _ c o n s e c = 1 3 1 9 0 0 9 $ e $ q h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 1 & p _ n u m e r o = 1 6 1 1 & p _ f e c h a = 0 2 / 0 1 / 2 0 1 3 & p _ c o n s e c = 1 3 1 9 0 1 1 ) a ! h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 1 1 9 - m a s - d e - 9 7 0 0 - p r e d i o s - d o n d e - f u n c i o n a n - i n s t i t u c i o n e s - e d u c a t i v a s - s e r i a n - l e g a l i z a d o s | n h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 2 3 0 - c o n s e j o - n a c i o n a l - d e - p a z - s e r i a - m o d i f i c a d o - p a r a - d a r - p a r t i c i p a c i o n - a - m a s - s e c t o r e s - s o c i a l e s t h h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 2 3 9 - t a m b i e n - h a b r a - v e e d u r i a s - p a r a - l o s - r e c u r s o s - d e l - s i s t e m a - g e n e r a l - d e - s a l u d 2 p s h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 2 4 4 - s a n - a n d r e s - v i t r i n a - m u n d i a l - d e - l a - c o n f e c c i o n - c o l o m b i a n a e t h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 2 4 5 - d e c l a r a r - p a t r i m o n i o - c u l t u r a l - e l - f e s t i v a l - d e - c i n e - d e - c a r t a g e n a - f o r t a l e c e r a - l a - p r o d u c c i o n - f i l m i c a ! | h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 2 4 6 - p o r - l o - m e n o s - 1 2 - m i l l o n e s - d e - p r e d i o s - s e - p o d r a n - l e g a l i z a r - c o n - l a - l e y - p a i s - d e - p r o p i e t a r i o s h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 2 4 7 - s a n c i o n a d a - n u e v a - l e y - m a r c o - a d u a n e r o - q u e - p a r a - m e j o r a r a - c o m p e t i t i v i d a d - d e l - p a i s l l h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 2 4 8 - p o r - l e y - r e g l a m e n t a r a n - n o r m a s - p a r a - s e g u r i d a d - e n - l a s - p l a y a s - d e l - p a i s W h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 2 5 0 - t r e s - i n i c i a t i v a s - e s e n c i a l e s - p a r a - c o n s o l i d a r - e l - s e c t o r - e c o n o m i c o - d e l - p a i s - y a - s o n - l e y e s - d e - l a - r e p u b l i c a r ` g h t t p : / / w w w . c a m a r a . g o v . c o / p o r t a l 2 0 1 1 / n o t i c i a s / 2 6 0 1 - r e p a r c h e o - t r i b u t a r i o - e n - l u g a r - d e - r e f o r m a - e s t r u c t u r a l b h t t p : / / w w w . c a m a r a . g o v . c o / p o r t a l 2 0 1 1 / n o t i c i a s / 2 6 1 2 - a c i e r t o s - y - d e s a c i e r t o s - d e - l a - r e f o r m a - t r i b u t a r i a J A h h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 2 2 & p _ n u m e r o = 2 2 9 & p _ c o n s e c = 3 5 8 4 7 G O h h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / g a c e t a p / g a c e t a . m o s t r a r _ d o c u m e n t o ? p _ t i p o = 0 5 & p _ n u m e r o = 2 8 5 & p _ c o n s e c = 3 5 8 4 5 I h t t p : / / w w w . s e n a d o . g o v . c o / s a l a - d e - p r e n s a / n o t i c i a s / i t e m / 1 6 9 9 2 - a - s a n c i o n - p r e s i d e n c i a l - e x o n e r a c i o n - t r i b u t a r i a - p a r a - l a - c h a t a r r i z a c i o n - d e - v e h i c u l o s u h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 3 / D o c u m e n t s / F E B R E R O / 1 2 / D E C R E T O 1 8 6 D E L 1 2 D E F E B R E R O D E 2 0 1 3 . p d f
q h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 3 / D o c u m e n t s / M A R Z O / 2 1 / D E C R E T O 5 6 8 D E L 2 1 D E M A R Z O D E 2 0 1 3 . p d f q h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 3 / D o c u m e n t s / A B R I L / 0 1 / D E C R E T O 6 0 1 D E L 0 1 D E A B R I L D E 2 0 1 3 . p d f q h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 3 / D o c u m e n t s / A B R I L / 0 5 / D E C R E T O 6 5 2 D E L 0 5 D E A B R I L D E 2 0 1 3 . p d f q h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 3 / D o c u m e n t s / A B R I L / 1 2 / D E C R E T O 6 9 9 D E L 1 2 D E A B R I L D E 2 0 1 3 . p d f q h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 3 / D o c u m e n t s / A B R I L / 1 2 / D E C R E T O 7 0 2 D E L 1 2 D E A B R I L D E 2 0 1 3 . p d f q h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 3 / D o c u m e n t s / A B R I L / 2 4 / D E C R E T O 8 0 3 D E L 2 4 D E A B R I L D E 2 0 1 3 . p d f J r h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 2 / 2 0 / a l - m o m e n t o - d e - i m p l e m e n t a r - n i i f - i n f o r m a c i o n - t r i b u t a r i a - s e r a - i l e g i b l e / $ | [ h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 2 / 2 6 / d i a - d e l - c o n t a d o r - e n t r e v i s t a - h e r n a n - r o d r i g u e z / h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 2 / 2 6 / o r o - r e f o r m a - t r i b u t a r i a - l a - c o n t a b i l i d a d - f i s c a l - s e - t e n d r a - q u e - s e g u i r - l l e v a n d o - d u r a n t e - l o s - p r i m e r o s - 4 - a n o s - d e - v i g e n c i a - d e - l a s - n i i f / v # k h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / i n f o r m a c i o n - c o n t a b l e - b a s e - d e - i n f o r m a c i o n - f i s c a l - g a b r i e l - v a s q u e z - t r i s t a n c h o / ) . h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 3 / 0 8 / f o r m a t o - 1 7 3 2 - l a - h e r r a m i e n t a - d e - a n a l i s i s - p a r a - l a - d i a n - s o b r e - i m p a c t o s - d e - l a s - n i i f - i f r s /
] Y h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 3 / 1 5 / l a - c i t a - l a - d i a n - y - s u - c o n e x i o n - c o n - l a s - n i i f / @ B ] h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 3 / 2 1 / l a - n o r m a - f o r m a t o - 1 7 3 2 - a n t e s - d e l - f o r m u l a r i o - 1 1 0 / & 6 P h t t p : / / a c t u a l i c e s e . c o m / n o r m a t i v i d a d / 2 0 1 2 / 1 2 / 2 1 / r e s o l u c i o n - 0 1 0 2 6 9 - d e - 2 1 - 1 2 - 2 0 1 2 / h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 1 / 0 9 / g a n a d e r o s - q u e d a r o n - o b l i g a d o s - a - l l e v a r - c o n t a b i l i d a d - a - e s t a r - e n - e l - r e g i m e n - c o m u n - d e l - i v a - y - a - e x p e d i r - f a c t u r a - d e - v e n t a / v # k h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / i n f o r m a c i o n - c o n t a b l e - b a s e - d e - i n f o r m a c i o n - f i s c a l - g a b r i e l - v a s q u e z - t r i s t a n c h o / Z h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 0 3 / a - q u e - s e - e x p o n e - e l - r e v i s o r - f i s c a l - q u e - n o - f i r m e - c o n - s a l v e d a d e s - l a s - d e c l a r a c i o n e s - t r i b u t a r i a s / M 6 h t t p : / / w w w . u n . o r g / s p a n i s h / N e w s / s t o r y . a s p ? N e w s I D = 2 5 7 8 5 W / h t t p : / / e c o n . w o r l d b a n k . o r g / e x t e r n a l / d e f a u l t / m a i n ? p a g e P K = 6 4 1 6 5 2 5 9 & t h e S i t e P K = 4 6 9 3 7 2 & p i P K = 6 4 1 6 5 4 2 1 & m e n u P K = 6 4 1 6 6 3 2 2 & e n t i t y I D = 0 0 0 1 5 8 3 4 9 _ 2 0 1 3 0 3 0 4 1 6 1 7 0 1 G - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 3 9 c f 2 6 9
/ 7 3 9 c f 2 6 9 / 7 4 J - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 3 9 c f 2 6 9
/ 7 3 9 c f 2 6 9 / 5 9 G - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 3 9 c f 2 6 9
/ 7 3 9 c f 2 6 9 / 4 4 K - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 3 9 c f 2 6 9
/ 7 3 9 c f 2 6 9 / 3 8 \ - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 8 e d 0 2 a 7
/ 7 8 e d 0 2 a 7 / 7 4 p ` G h t t p : / / w w w . c p a i r e l a n d . i e / d i s p l a y c o n t e n t . a s p x ? g r o u p i d = 4 2 1 & h e a d e r i d = 2 2 7 3 J - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 3 9 c f 2 6 9
/ 7 3 9 c f 2 6 9 / 5 9 G - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 3 9 c f 2 6 9
/ 7 3 9 c f 2 6 9 / 4 4 K - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 3 9 c f 2 6 9
/ 7 3 9 c f 2 6 9 / 3 8 M - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 4 7 a a f 6 e
/ 8 4 7 a a f 6 e / 7 5 J - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 4 7 a a f 6 e
/ 8 4 7 a a f 6 e / 7 2 L - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 4 7 a a f 6 e
/ 8 4 7 a a f 6 e / 6 4
@ - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 4 7 a a f 6 e
/ 8 4 7 a a f 6 e / 5 8 I - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 4 7 a a f 6 e
/ 8 4 7 a a f 6 e / 6 1 L - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 4 7 a a f 6 e
/ 8 4 7 a a f 6 e / 4 4 N - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 4 7 a a f 6 e
/ 8 4 7 a a f 6 e / 3 6 M - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 4 7 a a f 6 e
/ 8 4 7 a a f 6 e / 1 5 K - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 4 7 a a f 6 e
/ 8 4 7 a a f 6 e / 1 3 ? x - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 4 7 a a f 6 e / 8 4 7 a a f 6 e / 8 \ - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 8 e d 0 2 a 7
/ 7 8 e d 0 2 a 7 / 7 4 5 h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / i s s u e s / t a x / d e e m e d - a s s e t - s a l e - e l e c t i o n s . j h t m l ? W T . r s s _ f = P w C ' s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = F i n a l + r e g u l a t i o n s + o n + d e e m e d + a s s e t + s a l e + e l e c t i o n s + o f f e r + t a x p a y e r s + m o r e + f l e x i b i l i t y J . | h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / i s s u e s / h u m a n - r e s o u r c e s / t o p 1 0 - m o b i l i t y - i s s u e s - m a y - 2 0 1 3 . j h t m l ? W T . r s s _ f = P w C ' s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = T o p + 1 0 + m o b i l i t y + i s s u e s + f o r + T a x + D i r e c t o r s + t o + t h i n k + a b o u t : y h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / i n d u s t r i e s / i n d u s t r i a l - p r o d u c t s / t a x - r a t e - b e n c h m a r k i n g - s t u d y . j h t m l ? W T . r s s _ f = P w C ' s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = A s s e s s i n g + t a x : + 2 0 1 3 + t a x + r a t e + b e n c h m a r k i n g + s t u d y + f o r + i n d u s t r i a l + p r o d u c t s + a n d + a u t o m o t i v e + s e c t o r s ^ " v h t t p : / / w w w . p w c . l u / e n / t a x - c o n s u l t i n g / d o c s / p w c - t a x - 2 2 0 5 1 3 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = F l a s h + N e w s + L u x e m b o u r g + t a x + a u t h o r i t i e s + r e l a x + r u l e s + g o v e r n i n g + t h e + s p e c i a l + t a x + r e g i m e + o r + i n b o u n d + e m p l o y e e s < s h t t p : / / w w w . p w c . l u / e n / t a x - c o n s u l t i n g / d o c s / p w c - t a x - 2 2 0 5 1 3 - 2 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = F l a s h + N e w s + L u x e m b o u r g + E x t e n s i o n + o f + t h e + d o u b l e + t a x + t r e a t y + n e t w o r k I q p h t t p : / / w w w . p w c . l u / e n / p r i v a t e - w e a l t h - s e r v i c e s / d o c s / p w c - p r i v a t e - w e a l t h - s e r v i c e s - n e w s l e t t e r - j u n e - 2 0 1 3 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = p r i v a t e + w e a l t h + s e r v i c e s ^ U m h t t p : / / p w c . t o / 1 1 A N 1 I b ] j h t t p : / / p w c . t o / 1 0 J k u e C V g h t t p : / / p w c . t o / 1 6 r 0 J 3 9 T d N h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / T a x t a l k N e w s F e e d s / ~ 3 / I L i K w L H V a F w / h o t - t o p i c s . h t m _ a ^ h t t p s : / / w w w . s a i c a . c o . z a / D e s k t o p M o d u l e s / E n g a g e P u b l i s h / i t e m l i n k . a s p x ? i t e m I d = 3 9 3 5 & l a n g u a g e = e n - Z A S y ^ 1 h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / p u b l i c a t i o n s / t a x - a c c o u n t i n g - i n s i g h t s / n e t t i n g - u n r e c o g n i z e d - t a x - b e n e f i t s . j h t m l ? W T . r s s _ f = P w C ' s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = F A S B + i s s u e s + e x p o s u r e + d r a f t + p r o p o s i n g + n e t t i n g + o f + u n r e c o g n i z e d + t a x + b e n e f i t s + w h e n + a + n e t + o p e r a t i n g + l o s s + c a r r y f o r w a r d + o r + t a x + c r e d i t + c a r r y f o r w a r d + e x i s t s 0 2 [ h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / e v e n t s / w e b c a s t s / p w c - q u a r t e r l y - t a x - a c c o u n t i n g - w e b c a s t - q 1 - 2 0 1 3 - a p r i l - 4 - 2 0 1 3 . j h t m l ? W T . r s s _ f = P w C ' s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = P w C ' s + q u a r t e r l y + t a x + a c c o u n t i n g + w e b c a s t + - + Q 1 + 2 0 1 3 + + A p r i l + 4 , + 2 0 1 3 [ 6 X v h t t p : / / w w w . p w c . l u / e n / g l o b a l - t a x - c o m p l i a n c e / i n d e x . j h t m l ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = g t c V m U h t t p : / / w w w . p w c . l u / e n / t a x - c o n s u l t i n g / d o c s / p w c - t a x - 1 3 0 3 1 3 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = g l o b a l + f s + t a x + n e w s f l a s h
h R h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / i n d u s t r i e s / h e a l t h - i n d u s t r i e s / m e d i c a l - d e v i c e - e x c i s e - t a x - p l s - a l e r t - 2 0 1 2 - 3 . j h t m l ? W T . r s s _ f = P w C ' s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = M e d i c a l + d e v i c e + e x c i s e + t a x + ( u p d a t e d + M a r c h + 2 8 , + 2 0 1 3 ) Y
O r h t t p : / / w w w . u k m e d i a c e n t r e . p w c . c o m / N e w s - R e l e a s e s / P w C - s - h e a d - o f - t a x - K e v i n - N i c h o l s o n - c o m m e n t s - o n - t h e - B u d g e t - 1 3 a b . a s p x M ' L 3 h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / p u b l i c a t i o n s / t a x - a c c o u n t i n g - i n s i g h t s / n e t t i n g - u n r e c o g n i z e d - t a x - b e n e f i t s . j h t m l ? W T . r s s _ f = P w C % 2 7 s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = F A S B + i s s u e s + e x p o s u r e + d r a f t + p r o p o s i n g + n e t t i n g + o f + u n r e c o g n i z e d + t a x + b e n e f i t s + w h e n + a + n e t + o p e r a t i n g + l o s s + c a r r y f o r w a r d + o r + t a x + c r e d i t + c a r r y f o r w a r d + e x i s t s 7 I h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / e v e n t s / w e b c a s t s / p w c - q u a r t e r l y - t a x - a c c o u n t i n g - w e b c a s t - q 1 - 2 0 1 3 - a p r i l - 4 - 2 0 1 3 . j h t m l ? W T . r s s _ f = P w C % 2 7 s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = P w C % 2 7 s + q u a r t e r l y + t a x + a c c o u n t i n g + w e b c a s t + - + Q 1 + 2 0 1 3 + % 9 6 + A p r i l + 4 , + 2 0 1 3 [ 6 F v h t t p : / / w w w . p w c . l u / e n / g l o b a l - t a x - c o m p l i a n c e / i n d e x . j h t m l ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = g t c V m C h t t p : / / w w w . p w c . l u / e n / t a x - c o n s u l t i n g / d o c s / p w c - t a x - 1 3 0 3 1 3 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = g l o b a l + f s + t a x + n e w s f l a s h X , @ h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / i s s u e s / t a x / 2 0 1 2 - y e a r - e n d - i n c o m e - t a x - a c c o u n t i n g - h o t - t o p i c s . j h t m l ? W T . r s s _ f = P w C % 2 7 s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = A c c o u n t i n g + f o r + I n c o m e + T a x e s : + 2 0 1 2 + Y e a r - e n d + H o t + T o p i c s % N = h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / p u b l i c a t i o n s / t a x - a c c o u n t i n g - i n s i g h t s / w h e n - t a x - l a w - e n a c t e d - o r - s u b s t a n t i v e l y - e n a c t e d . j h t m l ? W T . r s s _ f = P w C % 2 7 s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = A r o u n d + t h e + w o r l d : + W h e n + i s + a + t a x + l a w + e n a c t e d + o r + s u b s t a n t i v e l y + e n a c t e d D ~ : @ h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / e v e n t s / w e b c a s t s / 2 0 1 3 - t a x - r a t e - i n c r e a s e s - h o w - w i l l - y o u - a d d r e s s - t h e - i m p a c t - o n - c o m p e n s a t i o n - p r o g r a m s - w e b c a s t - j a n u a r y - 1 6 - 2 0 1 3 . j h t m l ? W T . r s s _ f = P w C % 2 7 s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = 2 0 1 3 + t a x + r a t e + i n c r e a s e s + - + h o w + w i l l + y o u + a d d r e s s + t h e + i m p a c t + o n + y o u r + c o m p e n s a t i o n + p r o g r a m s ? + % 9 6 + J a n u a r y + 1 6 , + 2 0 1 3 c 7 h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / i s s u e s / t a x / n e w - t a x - l a w - e x t e n d s - b u s i n e s s - t a x - i n c e n t i v e s . j h t m l ? W T . r s s _ f = P w C % 2 7 s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = N e w + t a x + l a w + e x t e n d s + b u s i n e s s + t a x + i n c e n t i v e s U . 4 h t t p : / / w w w . p w c . c o m / u s / e n / w a s h i n g t o n - n a t i o n a l - t a x / n e w s l e t t e r s / w n t s / f i s c a l - c l i f f - a g r e e m e n t - a p p r o v e d - b y - c o n g r e s s . j h t m l ? W T . r s s _ f = P w C + U S + r e s e a r c h + a n d + i n s i g h t s & W T . r s s _ e v = a & W T . r s s _ a = W a s h i n g t o n + N a t i o n a l + T a x + S e r v i c e s + I n s i g h t % 3 A + C o n g r e s s + p a s s e s + f i s c a l + c l i f f + a g r e e m e n t + t o + e x t e n d + t a x + r a t e s + f o r + i n c o m e s + b e l o w + % 2 4 4 5 0 % 2 C 0 0 0 % 3 B + d e a l + i n c l u d e s + b u s i n e s s + % 2 2 t a x + e x t e n d e r s % 2 2 & u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d % 3 A + p w c % 2 F u s % 2 F e x e c u t i v e p r e s s + % 2 8 P w C + U S + r e s e a r c h + a n d + i n s i g h t s % 2 9 $ 1 h t t p : / / w w w . p w c . c o m / u s / e n / w a s h i n g t o n - n a t i o n a l - t a x / n e w s l e t t e r s / w n t s / n e w - t a x - l a w - e x t e n d s - b u s i n e s s - t a x - i n c e n t i v e s . j h t m l ? W T . r s s _ f = P w C + U S + r e s e a r c h + a n d + i n s i g h t s & W T . r s s _ e v = a & W T . r s s _ a = W a s h i n g t o n + N a t i o n a l + T a x + S e r v i c e s + I n s i g h t % 3 A + N e w + t a x + l a w + e x t e n d s + b u s i n e s s + t a x + i n c e n t i v e s & u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d % 3 A + p w c % 2 F u s % 2 F e x e c u t i v e p r e s s + % 2 8 P w C + U S + r e s e a r c h + a n d + i n s i g h t s % 2 9 ^ - . h t t p : / / w w w . p w c . c o m / u s / e n / w a s h i n g t o n - n a t i o n a l - t a x / n e w s l e t t e r s / w n t s / g u i d a n c e - a c c o u n t i n g - a s s e t s - 3 7 9 - g a a s . j h t m l ? W T . r s s _ f = P w C + U S + r e s e a r c h + a n d + i n s i g h t s & W T . r s s _ e v = a & W T . r s s _ a = W a s h i n g t o n + N a t i o n a l + T a x + S e r v i c e s + I n s i g h t % 3 A + G u i d a n c e + o n + a c c o u n t i n g + f o r + a s s e t s % 3 A + W h a t + c o m p a n i e s + n e e d + t o + k n o w + a b o u t + s i n g l e % 2 C + m u l t i p l e % 2 C + a n d + g e n e r a l + a s s e t + a c c o u n t s & u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d % 3 A + p w c % 2 F u s % 2 F e x e c u t i v e p r e s s + % 2 8 P w C + U S + r e s e a r c h + a n d + i n s i g h t s % 2 9 c + h t t p : / / w w w . p w c . c o m / u s / e n / w a s h i n g t o n - n a t i o n a l - t a x / n e w s l e t t e r s / w n t s / l e g i s l a t i o n - e x t e n d s - r e s e a r c h - c r e d i t - r e s o l v e s - m - i s s u e . j h t m l ? W T . r s s _ f = P w C + U S + r e s e a r c h + a n d + i n s i g h t s & W T . r s s _ e v = a & W T . r s s _ a = W a s h i n g t o n + N a t i o n a l + T a x + S e r v i c e s + I n s i g h t % 3 A + F i s c a l + c l i f f + l e g i s l a t i o n + e x t e n d s + r e s e a r c h + c r e d i t % 2 C + r e s o l v e s + M % 2 6 A - r e l a t e d + c r e d i t + i s s u e & u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d % 3 A + p w c % 2 F u s % 2 F e x e c u t i v e p r e s s + % 2 8 P w C + U S + r e s e a r c h + a n d + i n s i g h t s % 2 9 4 y ( h h t t p : / / w w w . u k m e d i a c e n t r e . p w c . c o m / N e w s - R e l e a s e s / A u t u m n - S t a t e m e n t - P w C - o n - c o r p o r a t e - t a x - m e a s u r e s - 1 3 2 8 . a s p x f % s h t t p : / / w w w . u k m e d i a c e n t r e . p w c . c o m / N e w s - R e l e a s e s / F i n a n c e - B i l l - P w C - c o m m e n t s - o n - C o r p o r a t i o n - T a x - e x i t - c h a r g e s - 1 3 3 5 . a s p x k c " h t t p : / / w w w . u k m e d i a c e n t r e . p w c . c o m / N e w s - R e l e a s e s / F i n a n c e - B i l l - P w C - c o m m e n t s - o n - i n c o m e - a n d - c a p i t a l - g a i n s - t a x - c h a r g e s - f o r - p e o p l e - w i t h - i n t e r e s t s - i n - o v e r s e a s - a s s e t s - 1 3 3 9 . a s p x _ # h t t p : / / w w w . p w c . l u / e n / t a x - c o n s u l t i n g / d o c s / p w c - t a x - t r a n s p a r e n c y - c o m p l i a n c e - a n d - e x c h a n g e - o f - i n f o r m a t i o n . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = T a x + t r a n s p a r e n c y L & h t t p : / / w w w . p w c . l u / e n / r e a l - e s t a t e / d o c s / p w c - r e - l u x e m b o u r g - d e c e m b e r - 2 0 1 2 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = N e w s A l e r t + R E + L u x e m b o u r g + D e c e m b e r + 2 0 1 2 d J h t t p : / / w w w . p w c . l u / e n / t a x - c o n s u l t i n g / d o c s / p w c - t a x - 1 9 1 2 1 2 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = G l o b a l + F S + T a x + N e w s f l a s h + D e c e m b e r + 2 0 1 2 $ I h t t p : / / w w w . p w c . l u / e n / p r i v a t e - w e a l t h - s e r v i c e s / d o c s / p w c - p r i v a t e - w e a l t h - s e r v i c e s - n e w s l e t t e r - d e c - 2 0 1 2 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = p r i v a t e + w e a l t h + s e r v i c e s + d e c + 2 0 1 2 D f h t t p : / / w w w . p w c . l u / e n / t a x - c o n s u l t i n g / d o c s / p w c - t a x - 2 1 1 2 1 2 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = T a x + F l a s h + N e w s + D e c e m b e r + 2 0 1 2 t 8 R h t t p : / / w w w . p w c c n . c o m / w e b m e d i a / d o c / 6 3 4 8 9 6 9 1 2 2 4 6 8 0 9 9 9 6 _ c h i n a t a x _ n e w s _ n o v 2 0 1 2 _ 2 8 . p d f
h
h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / i n d u s t r i e s / h e a l t h - i n d u s t r i e s / m e d i c a l - d e v i c e - e x c i s e - t a x - p l s - a l e r t - 2 0 1 2 - 3 . j h t m l ? W T . r s s _ f = P w C ' s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = M e d i c a l + d e v i c e + e x c i s e + t a x + ( u p d a t e d + M a r c h + 2 8 , + 2 0 1 3 ) }
h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / i s s u e s / t a x / a c c e l e r a t e - c e r t a i n - a m t - c r e d i t s . j h t m l ? W T . r s s _ f = P w C ' s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = T a x p a y e r s + m a y + c o n t i n u e + t o + a c c e l e r a t e + c e r t a i n + A M T + c r e d i t s @ Z h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / p w c / u s / e x e c u t i v e p r e s s / ~ 3 / G F M D U M 4 P T s k / v o l u m e - 1 7 - f o c u s . j h t m l Y
r h t t p : / / w w w . u k m e d i a c e n t r e . p w c . c o m / N e w s - R e l e a s e s / P w C - s - h e a d - o f - t a x - K e v i n - N i c h o l s o n - c o m m e n t s - o n - t h e - B u d g e t - 1 3 a b . a s p x E h t t p : / / w w w . u k m e d i a c e n t r e . p w c . c o m / N e w s - R e l e a s e s / P w C - r e s p o n s e - t o - P u b l i c - A c c o u n t s - C o m m i t t e e - R e p o r t - o n - t a x - a n d - t h e - B i g - F o u r - 1 3 c a . a s p x V
Y h t t p : / / w w w . p w c . f r / l a c t u a l i t e - f i s c a l e - b r e s i l i e n n e - r e t o u r s - d e x p e r i e n c e - e t - t e m o i g n a g e s . h t m l k -
p h t t p : / / w w w . o e c d . o r g / n e w s r o o m / a u s t r i a - l u x e m b o u r g - a n d - s i n g a p o r e - a m o n g - c o u n t r i e s - s i g n i n g - o n - t o - e n d - t a x - s e c r e c y . h t m / `
| h t t p : / / w w w . o e c d . o r g / n e w s r o o m / g l o b a l - f o r u m - o n - t a x - t r a n s p a r e n c y - w e l c o m e s - a z e r b a i j a n - a n d - k i n g d o m - o f - l e s o t h o - a s - n e w - m e m b e r s . h t m
a h t t p : / / w w w . o e c d . o r g / n e w s r o o m / t a x - b u r d e n s - o n - l a b o u r - i n c o m e - i n - o e c d - c o u n t r i e s - c o n t i n u e - t o - r i s e . h t m / `
| h t t p : / / w w w . o e c d . o r g / n e w s r o o m / g l o b a l - f o r u m - o n - t a x - t r a n s p a r e n c y - w e l c o m e s - a z e r b a i j a n - a n d - k i n g d o m - o f - l e s o t h o - a s - n e w - m e m b e r s . h t m E
M h t t p : / / w w w . o e c d . o r g / n e w s r o o m / c o s t a - r i c a - r e f u e r z a - l a - t r a n s p a r e n c i a - f i s c a l . h t m
a h t t p : / / w w w . o e c d . o r g / n e w s r o o m / t a x - b u r d e n s - o n - l a b o u r - i n c o m e - i n - o e c d - c o u n t r i e s - c o n t i n u e - t o - r i s e . h t m
h t t p : / / w w w . k p m g . c o m / U S / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - R e l e a s e s / P a g e s / M a n a l - C o r w i n - R e - j o i n s - K P M G - A s - H e a d - O f - I n t e r n a t i o n a l - C o r p o r a t e - S e r v i c e s . a s p x
h t t p : / / w w w . k p m g . c o m / U S / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - R e l e a s e s / P a g e s / K P M G - S u r v e y - C o r p o r a t e - T a x - L e a d e r s - S a y - U S - B u s i n e s s - T a x - R e f o r m - A n d - T r a n s f e r - P r i c i n g - E n v i r o n m e n t - A r e - T o p - G l o b a l - T a x - C o n c e r n s . a s p x [
h t t p : / / w w w . k p m g . c o m / U K / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / N e w s R e l e a s e s / P a g e s / W o r k - P r o g r a m m e - p a r l i a m e n t a r y - c o m m i t t e e - r e p o r t - p a y m e n t - b y - r e s u l t s - i s - s a v i n g - t a x - p a y e r - m o n e y - s a y s - K P M G . a s p x
h t t p : / / w w w . k p m g . c o m / U S / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - R e l e a s e s / P a g e s / K P M G - S t r e n g t h e n s - A l t e r n a t i v e - I n v e s t m e n t - F u n d s - P r a c t i c e - W i t h - N e w - T a x - M a n a g i n g - D i r e c t o r s - I n - N e w - Y o r k - A n d - L o s - A n g e l e s . a s p x
h t t p : / / w w w . k p m g . c o m / U S / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - R e l e a s e s / P a g e s / T a x - R e f o r m - S h o u l d - B e - S e p a r a t e d - F r o m - R e f o r m s - T o - E n t i t l e m e n t s - A n d - D e f i c i t - R e d u c t i o n , - A c c o r d i n g - T o - K P M G - S u r v e y . a s p x Q
h t t p : / / w w w . k p m g . c o m / U K / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / N e w s R e l e a s e s / P a g e s / B u d g e t - 2 0 1 3 - C h a n c e l l o r - w a l k s - a - d i f f i c u l t - t i g h t r o p e - s a y s - K P M G - h e a d - o f - t a x - p o l i c y . a s p x $ 7
o h t t p : / / w w w . k p m g . c o m / C a / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - R e l e a s e s / P a g e s / F e d e r a l - B u d g e t - 2 0 1 3 . a s p x i 4
h t t p : / / w w w . k p m g . c o m / U K / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / N e w s R e l e a s e s / P a g e s / b u d g e t - 2 0 1 3 - r e v i s e d - g o v - p r o c u r e m e n t - t a x - r u l e s . a s p x F W
h t t p : / / w w w . k p m g . c o m / U K / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / N e w s R e l e a s e s / P a g e s / a u t u m n - s t a t e m e n t - 2 0 1 2 - p e n s i o n s - t a x - r e l i e f - c h a n g e s - r i s k - d i s s u a d i n g - s a v e r s . a s p x o t
h t t p : / / w w w . k p m g . c o m / C a / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - R e l e a s e s / P a g e s / T o p - p e r s o n a l - i n c o m e - t a x - r a t e s - i n c r e a s e - a r o u n d - t h e - w o r l d . a s p x
h t t p : / / w w w . k p m g . c o m / U S / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - R e l e a s e s / P a g e s / T a x - R e f o r m - S h o u l d - B e - S e p a r a t e d - F r o m - R e f o r m s - T o % E 2 % 8 0 % 9 8 - E n t i t l e m e n t s % E 2 % 8 0 % 9 9 - A n d - D e f i c i t - R e d u c t i o n , - A c c o r d i n g - T o - K P M G - S u r v e y . a s p x $ 7
o h t t p : / / w w w . k p m g . c o m / C a / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - R e l e a s e s / P a g e s / F e d e r a l - B u d g e t - 2 0 1 3 . a s p x Y
h t t p : / / w w w . k p m g . c o m / U K / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / N e w s R e l e a s e s / P a g e s / a u t u m n - s t a t e m e n t - 2 0 1 2 - t a x - a v o i d a n c e - p u b l i c - c o n t r a c t s . a s p x ) m
h t t p : / / w w w . k p m g . c o m / U K / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / N e w s R e l e a s e s / P a g e s / a u t u m n - s t a t e m e n t - 2 0 1 2 - d i s a p p o i n t m e n t - n o - t a x - i n c e n t i v e - f o r - i n v e s t m e n t - i n - b u i l d i n g s . a s p x F W
h t t p : / / w w w . k p m g . c o m / U K / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / N e w s R e l e a s e s / P a g e s / a u t u m n - s t a t e m e n t - 2 0 1 2 - p e n s i o n s - t a x - r e l i e f - c h a n g e s - r i s k - d i s s u a d i n g - s a v e r s . a s p x o t
h t t p : / / w w w . k p m g . c o m / C a / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - R e l e a s e s / P a g e s / T o p - p e r s o n a l - i n c o m e - t a x - r a t e s - i n c r e a s e - a r o u n d - t h e - w o r l d . a s p x
h t t p : / / w w w . k p m g . c o m / U S / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - R e l e a s e s / P a g e s / K P M G % E 2 % 8 0 % 9 9 S - T a x - G o v e r n a n c e - I n s t i t u t e - W e b c a s t - T o - F o c u s - O n - T a x - R e f o r m - F o r - P a r t n e r s h i p s - A n d - S - C o r p o r a t i o n s . a s p x i 4
h t t p : / / w w w . k p m g . c o m / U K / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / N e w s R e l e a s e s / P a g e s / b u d g e t - 2 0 1 3 - r e v i s e d - g o v - p r o c u r e m e n t - t a x - r u l e s . a s p x X
} h t t p : / / w w w . k p m g . c o m / U K / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / N e w s R e l e a s e s / P a g e s / J e r s e y - a g r e e s - t o - t h e - U K - t a x - p a c k a g e . a s p x B @
h t t p : / / w w w . k p m g . c o m / U K / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / N e w s R e l e a s e s / P a g e s / S t a t e m e n t - f r o m - J a n e - M c C o r m i c k - h e a d - o f - t a x - a t - K P M G - i n - t h e - U K - o n - t h e - H o u s e - o f - C o m m o n s - C o m m i t t e e - o f - P u b l i c - A c c o u n t s - R e p o r t . a s p x j a
h t t p : / / w w w . k p m g . c o m / G l o b a l / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - r e l e a s e s / P a g e s / c o u n t r i e s - m o s t - a c t i v e - t a x - g r e e n - p o l i c y - t o o l . a s p x
r h t t p : / / w w w . e y . c o m / U K / e n / N e w s r o o m / N e w s - r e l e a s e s / 1 7 - 0 6 - 1 3 - - - G 8 - s u m m i t - p r o v i d e s - o p p o r t u n i t y - t o - r e d u c e - t a x - c o m p l e x i t y z "
o h t t p : / / w w w . e y . c o m / G L / e n / N e w s r o o m / N e w s - r e l e a s e s / C h a n g e s - i n - t a x - r e g i m e s - a r e - r e s h a p i n g - i n v e s t m e n t s - i n - o i l - a n d - g a s # '
[ h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / E Y - t o p m a n + T a x p l a n n i n g + i s + n o r m a a l + z a k e n d o e n . a s p x u t
c h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / P l a t f o r m + T a x a t e u r s + e n + A c c o u n t a n t s + p r e s e n t e e r t + a a n b . a s p x h l
_ h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / E r n s t + Y o u n g + U S + k o o p t + v e r v o l g i n g + o m + t a x + s h e l t e r . a s p x | b
\ h t t p : / / w w w . i n t r a c e n . o r g / n e w s / T h r e e - q u a r t e r s - o f - K e n y a n - t r a d e - a f f e c t e d - b y - N T M s / ? l a n g t y p e = 2 0 5 7 S
= h t t p : / / w w w . i m f . o r g / e x t e r n a l / p u b s / c a t / l o n g r e s . a s p x ? s k = 4 0 5 9 4 . 0 P
= h t t p : / / w w w . i m f . o r g / e x t e r n a l / p u b s / c a t / l o n g r e s . a s p x ? s k = 4 0 3 4 1 . 0 P
= h t t p : / / w w w . i m f . o r g / e x t e r n a l / p u b s / c a t / l o n g r e s . a s p x ? s k = 4 0 3 6 1 . 0 Q
= h t t p : / / w w w . i m f . o r g / e x t e r n a l / p u b s / c a t / l o n g r e s . a s p x ? s k = 4 0 1 2 2 . 0 Z
= h t t p : / / w w w . i m f . o r g / e x t e r n a l / p u b s / c a t / l o n g r e s . a s p x ? s k = 4 0 1 2 9 . 0 S
= h t t p : / / w w w . i m f . o r g / e x t e r n a l / p u b s / c a t / l o n g r e s . a s p x ? s k = 4 0 1 5 0 . 0 W
= h t t p : / / w w w . i m f . o r g / e x t e r n a l / p u b s / c a t / l o n g r e s . a s p x ? s k = 4 0 4 3 1 . 0 q (
; h t t p : / / w w w . i m f . o r g / e x t e r n a l / p u b s / f t / f m / 2 0 1 3 / 0 1 / f m i n d e x . h t m T
= h t t p : / / w w w . i m f . o r g / e x t e r n a l / p u b s / c a t / l o n g r e s . a s p x ? s k = 4 0 4 8 2 . 0 H K }
I h t t p : / / w w w . i b f d . o r g / I B F D - T a x - P o r t a l / N e w s / I B F D - S u p p o r t s - Y o u n g - T a x - L a w y e r s z
Z h t t p : / / w w w . i b f d . o r g / I B F D - T a x - P o r t a l / N e w s / C o r p o r a t e - t a x - s y s t e m - n e e d s - a d a p t i n g - 2 1 s t - c e n t u r y H K w
I h t t p : / / w w w . i b f d . o r g / I B F D - T a x - P o r t a l / N e w s / I B F D - S u p p o r t s - Y o u n g - T a x - L a w y e r s t
Z h t t p : / / w w w . i b f d . o r g / I B F D - T a x - P o r t a l / N e w s / C o r p o r a t e - t a x - s y s t e m - n e e d s - a d a p t i n g - 2 1 s t - c e n t u r y f q
g h t t p : / / w w w . i b f d . o r g / I B F D - T a x - P o r t a l / N e w s / T a x - e x p e r t s - w a r n - c a p i t a l - a l l o w a n c e - c o n f u s i o n - s m a l l - f i r m s - C I O T d q n
s h t t p : / / w w w . i b f d . o r g / I B F D - T a x - P o r t a l / N e w s / C a m p a i g n e r s - w e l c o m e - H M R C - p r o m i s e - f a c e - f a c e - v i s i t s - t a x p a y e r s - w h o - n e e d - h e l p J k
e h t t p : / / w w w . i b f d . o r g / I B F D - T a x - P o r t a l / N e w s / H e l p - s m a l l - l o a n s - e m p l o y e r s - g o o d - m o v e - s a y - t a x - c a m p a i g n e r s - U K k 5 h
G h t t p : / / w w w . i a b . o r g . u k / n e w s / f u l l / r e n e w - e a r l y , - t a x - c r e d i t - c l a i m a n t s - t o l d ; b e
< h t t p : / / w w w . i a b . o r g . u k / n e w s / f u l l / t a x - c h e a t s - n a m e d - a n d - s h a m e d P b
^ h t t p : / / w w w . i a s p l u s . c o m / e n / p u b l i c a t i o n s / u s / a c c o u n t i n g - r o u n d u p / 2 0 1 3 / a r - s p e c i a l - e d i t i o n - t a x - 2 0 1 3 & 6 _
h t t p : / / w w w . p u b l i c a c c o u n t a n t s . o r g . a u / l i b r a r y / m e d i a - r e l e a s e s / m e d i a - r e l e a s e - p u b l i c - a t - r i s k - w h i l e - f i n a n c i a l - p l a n n e r s - t a x - a d v i c e - r e f o r m s - d e l a y e d ? c a t e g o r y i d = 1 6 9 8 @ \
h t t p : / / w w w . p u b l i c a c c o u n t a n t s . o r g . a u / l i b r a r y / m e d i a - r e l e a s e s / m e d i a - r e l e a s e - i p a - a d v o c a t e s - f o r - l e g a l - p r i v i l e g e - t o - t a x - a d v i c e ? c a t e g o r y i d = 1 6 9 8 D
Y
~ h t t p : / / w w w . p u b l i c a c c o u n t a n t s . o r g . a u / l i b r a r y / m e d i a - r e l e a s e s / m e d i a - r e l e a s e - t a x - o f f s e t - f o r - s m a l l - b u s i n e s s - a - m u s t ? c a t e g o r y i d = 1 6 9 8 3 # V
h t t p : / / w w w . i e c - i a b . b e / f r / m e m b r e s / p u b l i c a t i o n / a c t u a l i t e / I n s t i t u t / P a g e s / 2 0 1 3 0 4 1 5 - N o u v e a u - t a u x - g e n e r a l - d u - p r e c o m p t e - m o b i l i e r . a s p x M B S
z h t t p : / / w w w . i e c - i a b . b e / f r / m e m b r e s / p u b l i c a t i o n / a n n o n c e s / P a g e s / 2 0 1 3 0 3 1 3 - F a i t e s - a p p e l - a u - s e r v i c e - d e - c o n c i l i a t i o n - f i s c a l e . a s p x 6 r P
l h t t p : / / w w w . i e c - i a b . b e / f r / m e m b r e s / p u b l i c a t i o n / a c t u a l i t e / I n s t i t u t / P a g e s / 2 0 1 3 0 3 0 7 - C F E - F o r u m - 2 0 1 3 - 2 1 - M a r c h . a s p x 2 M
7 h t t p : / / i c a s . o r g . u k / N e w s / H M R C _ c o n s u l t s _ o n _ p a r t n e r s h i p s / ~ U J
\ h t t p : / / i c a s . o r g . u k / N e w s / P A C _ h a s _ i t s _ o w n _ r e s p o n s i b i l i t i e s _ f o r _ t a x _ l e g i s l a t i o n _ I C A S _ s a y s . a s p x S R G
5 h t t p : / / i c a s . o r g . u k / N e w s / I C A S p i n c i p l e s o n t a x a v o i d a n c e / p D
M h t t p : / / i c a s . o r g . u k / M i n i s t e r _ F i r e s _ W a r n i n g _ O v e r _ S c o t t i s h _ C o r p o r a t i o n _ T a x _ B i d / e | A
/ h t t p : / / i c a s . o r g . u k / N e w s / P A C a v o i d a n c e 1 9 F e b 2 0 1 3 / W % >
J h t t p : / / i c a s . o r g . u k / N e w s / L a t e s t _ N e w s / A g r i c u l t u r e , _ e m p l o y m e n t _ t a x e s _ a n d _ H R / ! v ;
4 h t t p : / / i c a s . o r g . u k / N e w s / E l s p e t h O r c h a r t o n B u d g e t 2 0 1 3 / 6 r 8
l h t t p : / / w w w . i e c - i a b . b e / f r / m e m b r e s / p u b l i c a t i o n / a c t u a l i t e / I n s t i t u t / P a g e s / 2 0 1 3 0 3 0 7 - C F E - F o r u m - 2 0 1 3 - 2 1 - M a r c h . a s p x w 0 5
h t t p : / / w w w . i c a e w . c o m / e n / a b o u t - i c a e w / n e w s r o o m / p r e s s - r e l e a s e s / 2 0 1 3 - p r e s s - r e l e a s e s / t a x - l a w s - n e e d - t o - c a t c h - u p - w i t h - r e a l - b u s i n e s s - s a y s - i c a e w L F 2
q h t t p : / / w w w . i c a e w . c o m / e n / a b o u t - i c a e w / n e w s r o o m / p r e s s - r e l e a s e s / 2 0 1 3 - p r e s s - r e l e a s e s / 4 0 - y e a r s - o f - v a t - i s - n o - a p r i l - f o o l / b /
l h t t p : / / w w w . i c a e w . c o m / e n / a b o u t - i c a e w / n e w s r o o m / p r e s s - r e l e a s e s / 2 0 1 2 - p r e s s - r e l e a s e s / t a x - f r e e - c h e e r - a t - c h r i s t m a s t # ,
p h t t p : / / w w w . i c a e w . c o m / e n / a b o u t - i c a e w / n e w s r o o m / p r e s s - r e l e a s e s / 2 0 1 2 - p r e s s - r e l e a s e s / t a x - t h r e a t - f o r - s m a l l - b u s i n e s s e s )
m h t t p : / / w w w . i c a e w . c o m / e n / a b o u t - i c a e w / n e w s r o o m / p r e s s - r e l e a s e s / 2 0 1 3 - p r e s s - r e l e a s e s / c h i l d c a r e - t a x - r e l i e f - c h a n g e s M H &
n h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . c o m . a u / N e w s - M e d i a / M e d i a - c e n t r e / 2 0 1 3 / T a x - a d v i c e - r e f o r m s - s h o u l d - p u s h - a h e a d . a s p x #
h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . c o m . a u / N e w s - M e d i a / M e d i a - c e n t r e / 2 0 1 3 / D e l a y - i n - t a x - a d v i c e - r e f o r m - j e o p a r d i s e s - m u c h - n e e d e d - c o n s u m e r - p r o t e c t i o n s . a s p x Z
h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . c o m . a u / N e w s - M e d i a / M e d i a - c e n t r e / 2 0 1 3 / P u t t i n g - t a x - s a f e g u a r d s - b a c k - o n - t h e - t a b l e - i s - t h e - r i g h t - m o v e - f o r - c o n s u m e r s . a s p x \ P
z h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . c o m . a u / N e w s - M e d i a / M e d i a - c e n t r e / 2 0 1 3 / T h e - I n s t i t u t e - u r g e s - f u r t h e r - l o n g - t e r m - t a x - r e f o r m . a s p x u e
h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . c o m . a u / N e w s - M e d i a / M e d i a - c e n t r e / 2 0 1 3 / W o r k i n g - t o g e t h e r - t o w a r d s - a n - e f f e c t i v e - e f f i c i e n t - t a x - s y s t e m . a s p x a y
G h t t p : / / w w w . c p a a u s t r a l i a . c o m . a u / c p s / r d e / x c h g / c p a - s i t e / h s . x s l / 4 0 8 6 8 . h t m l " n
c h t t p : / / w w w . c p a a u s t r a l i a . c o m . a u / c p s / r d e / x b c r / c p a - s i t e / t a x - a d v i c e - r e f o r m - j e o p a r d i s e s - p r o t e c t i o n s . p d f p `
G h t t p : / / w w w . c p a i r e l a n d . i e / d i s p l a y c o n t e n t . a s p x ? g r o u p i d = 4 2 1 & h e a d e r i d = 2 2 7 3 F
~ h t t p : / / i m c p . o r g . m x / s e r v i c i o s / s i n t e s i s - e j e c u t i v a / r e f o r m a - f i s c a l - e n t r e v i s t a - a l - p r e s i d e n t e - d e l - i m c p - 2 0 - d e - m a r z o - r a d i o - r e d - 8 8 - 1 f m * -
h h t t p : / / i m c p . o r g . m x / s e r v i c i o s / s i n t e s i s - e j e c u t i v a / r e f o r m a - f i s c a l - e f i c a z - s o l o - s i - c o m b a t e - i n f o r m a l i d a d - i m c p '
4 h t t p : / / w w w . g t i . o r g / P r e s s - r o o m / 2 0 1 3 / T a x _ g u i d a n c e . a s p S
h t t p : / / w w w . g r a n t t h o r n t o n . c o m / p o r t a l / s i t e / g t c o m / m e n u i t e m . 9 1 c 0 7 8 e d 5 c 0 e f 4 c a 8 0 c d 8 7 1 0 0 3 3 8 4 1 c a / ? v g n e x t o i d = 6 1 d f 3 9 1 a 9 e f 0 8 3 1 0 V g n V C M 1 0 0 0 0 0 3 a 8 3 1 4 a c R C R D
h t t p : / / w w w . g r a n t t h o r n t o n . c o m / p o r t a l / s i t e / g t c o m / m e n u i t e m . 9 1 c 0 7 8 e d 5 c 0 e f 4 c a 8 0 c d 8 7 1 0 0 3 3 8 4 1 c a / ? v g n e x t o i d = 0 1 f 7 1 8 5 1 f d 5 d 2 3 1 0 V g n V C M 1 0 0 0 0 0 3 a 8 3 1 4 a c R C R D = " R h t t p : / / w w w . g r a n t t h o r n t o n . c o m / s t a t i c f i l e s / G T C o m / T a x / Y E T G f i l e s / Y E T G _ 2 0 1 2 _ f i n a l . p d f 6 s h t t p : / / w w w . g t i . o r g / P r e s s - r o o m / 6 7 - o f - b u s i n e s s e s - w o u l d - n o t - l o c a t e - t o - a n o t h e r - c o u n t r y - f o r - a n y - l e v e l - o f - r e d u c t i o n - i n - t h e - c o r p o r a t e - t a x - r a t e . a s p S h t t p : / / w w w . g r a n t t h o r n t o n . c o m / p o r t a l / s i t e / g t c o m / m e n u i t e m . 9 1 c 0 7 8 e d 5 c 0 e f 4 c a 8 0 c d 8 7 1 0 0 3 3 8 4 1 c a / ? v g n e x t o i d = 6 1 d f 3 9 1 a 9 e f 0 8 3 1 0 V g n V C M 1 0 0 0 0 0 3 a 8 3 1 4 a c R C R D h t t p : / / w w w . g r a n t t h o r n t o n . c o m / p o r t a l / s i t e / g t c o m / m e n u i t e m . 9 1 c 0 7 8 e d 5 c 0 e f 4 c a 8 0 c d 8 7 1 0 0 3 3 8 4 1 c a / ? v g n e x t o i d = 0 1 f 7 1 8 5 1 f d 5 d 2 3 1 0 V g n V C M 1 0 0 0 0 0 3 a 8 3 1 4 a c R C R D p + h t t p : / / w w w . g r a n t t h o r n t o n . c o m / p o r t a l / s i t e / g t c o m / m e n u i t e m . 5 5 0 7 9 4 7 3 4 a 6 7 d 8 8 3 a 5 f 2 b a 4 0 6 3 3 8 4 1 c a / ? v g n e x t o i d = 8 9 5 1 5 f a e 2 6 5 6 d 3 1 0 V g n V C M 1 0 0 0 0 0 3 a 8 3 1 4 a c R C R D & v g n e x t c h a n n e l = f 5 1 e c b b d a d 9 c 4 0 1 0 V g n V C M 1 0 0 0 0 0 3 6 8 3 1 4 a c R C R D & T Q h t t p : / / w w w . g r a n t t h o r n t o n . c a / p r e s s _ r o o m / p r e s s _ r e l e a s e s / 2 0 1 3 / 0 3 / 1 0 7 _ 1 3 0 3 2 2 1 3 1 7 - 3 2 8 D r h t t p : / / w w w . f i n a n c i a l e x e c u t i v e s . o r g / K e n t i c o C M S / N e w s - - - P u b l i c a t i o n s / a r c h i v e / 2 0 1 3 / M a y / F E I - F o c u s e s - o n - T a x - R e f o r m . a s p x m 7 c h t t p : / / w w w . f a s b . o r g / c s / C o n t e n t S e r v e r ? c = P a g e & p a g e n a m e = F A S B / P a g e / S e c t i o n P a g e & c i d = 1 1 7 6 1 5 7 0 8 6 7 8 3 & r s s = 1 R f W h t t p : / / w w w . f e e . b e / i n d e x . p h p ? o p t i o n = c o m _ c o n t e n t & v i e w = a r t i c l e & i d = 1 3 3 4 & I t e m i d = 1 0 6 & l a n g = e n S f W h t t p : / / w w w . f e e . b e / i n d e x . p h p ? o p t i o n = c o m _ c o n t e n t & v i e w = a r t i c l e & i d = 1 3 3 5 & I t e m i d = 1 0 6 & l a n g = e n R g W h t t p : / / w w w . f e e . b e / i n d e x . p h p ? o p t i o n = c o m _ c o n t e n t & v i e w = a r t i c l e & i d = 1 3 2 4 & I t e m i d = 1 0 6 & l a n g = e n 3 h t t p : / / w w w . e y . c o m / G L / e n / N e w s r o o m / N e w s - r e l e a s e s / N e w s _ I n c r e a s e - i n - g l o b a l - t r a d e - i n - r a p i d - g r o w t h - m a r k e t s - b o o s t s - e c o n o m y - b u t - c r e a t e s - t a x - c o m p l e x i t y l 8 S h t t p : / / w w w . e y . c o m / C A / e n / N e w s r o o m / N e w s - r e l e a s e s / 2 0 1 3 - C a n a d i a n - t a x - g o v e r n a n c e - s u r v e y 3 h t t p : / / w w w . e y . c o m / G L / e n / N e w s r o o m / N e w s - r e l e a s e s / N e w s _ I n c r e a s e - i n - g l o b a l - t r a d e - i n - r a p i d - g r o w t h - m a r k e t s - b o o s t s - e c o n o m y - b u t - c r e a t e s - t a x - c o m p l e x i t y @ ] h t t p : / / w w w . e y . c o m / U S / e n / N e w s r o o m / N e w s - r e l e a s e s / T a x - d a y - i s - q u i c k l y - a p p r o a c h i n g - - A r e - y o u - r e a d y 8 a h t t p : / / w w w . e y . c o m / G L / e n / N e w s r o o m / N e w s - r e l e a s e s / N e w s _ I n d i r e c t - t a x - s y s t e m s - b e c o m i n g - m o r e - e f f i c i e n t m p h t t p : / / w w w . e y . c o m / U K / e n / N e w s r o o m / N e w s - r e l e a s e s / 1 2 - 1 2 - 1 1 - - - D r a f t - F i n a n c e - B i l l - 2 0 1 3 - - - D e l a y - i n - l e g i s l a t i o n - o n - n e w - C G - t a x - w i l l - c a u s e - m a n y - p r o b l e m s
h t t p : / / w w w . e y . c o m / U K / e n / N e w s r o o m / N e w s - r e l e a s e s / 1 2 - 1 2 - 1 1 - - - D r a f t - F i n a n c e - B i l l - 2 0 1 3 - - - B u s i n e s s e s - w i l l - b r e a t h e - s i g h - o f - r e l i e f - a t - c h a n g e s - t o - A n n u a l - R e s i d e n t i a l - P r o p e r t y - T a x \ F h t t p : / / w w w . e y . c o m / C A / e n / N e w s r o o m / N e w s - r e l e a s e s / 2 0 1 2 - Y e a r - e n d - t a x - t i p s n c { h t t p : / / w w w . e y . c o m / U K / e n / N e w s r o o m / N e w s - r e l e a s e s / 1 2 - 1 2 - 1 1 - - - D r a f t - F i n a n c e - B i l l - 2 0 1 3 - - - H M R C - t i g h t e n s - t h e - n e t - o n - t a x - a v o i d a n c e @ ] h t t p : / / w w w . e y . c o m / U S / e n / N e w s r o o m / N e w s - r e l e a s e s / T a x - d a y - i s - q u i c k l y - a p p r o a c h i n g - - A r e - y o u - r e a d y C u g h t t p s : / / w w w . d e l o i t t e . c o m / v i e w / e n _ G B / u k / n e w s / n e w s - r e l e a s e s / d 1 9 2 d a e b 3 1 9 d c 3 1 0 V g n V C M 3 0 0 0 0 0 3 4 5 6 f 7 0 a R C R D . h t m Y " f h t t p : / / w w w . d e l o i t t e . c o m / v i e w / e n _ G B / u k / n e w s / n e w s - r e l e a s e s / c f 5 4 3 9 e e c 6 9 3 d 3 1 0 V g n V C M 2 0 0 0 0 0 3 3 5 6 f 7 0 a R C R D . h t m t f h t t p : / / w w w . d e l o i t t e . c o m / v i e w / e n _ G B / u k / n e w s / n e w s - r e l e a s e s / f 9 f 6 3 9 e e c 6 9 3 d 3 1 0 V g n V C M 2 0 0 0 0 0 3 3 5 6 f 7 0 a R C R D . h t m S ! f h t t p : / / w w w . d e l o i t t e . c o m / v i e w / e n _ G B / u k / n e w s / n e w s - r e l e a s e s / 7 0 6 0 d 4 1 3 4 5 9 3 d 3 1 0 V g n V C M 2 0 0 0 0 0 3 3 5 6 f 7 0 a R C R D . h t m U / f h t t p : / / w w w . d e l o i t t e . c o m / v i e w / e n _ G B / u k / n e w s / n e w s - r e l e a s e s / c 4 a d e 2 5 7 4 5 2 f d 3 1 0 V g n V C M 1 0 0 0 0 0 3 2 5 6 f 7 0 a R C R D . h t m k & h t t p : / / w w w . c i p f a . o r g / A b o u t - C I P F A / P r e s s - O f f i c e / l a t e s t - p r e s s - r e l e a s e s / L o c a l - a u t h o r i t i e s - s p l i t - o n - t a k i n g - c o u n c i l - t a x - f r e e z e - g r a n t E B 1 h t t p : / / w w w . p o r t a l c f c . o r g . b r / n o t i c i a . p h p ? n e w = 7 4 2 5 ' k h t t p : / / w w w . e c l a c . c l / c g i - b i n / g e t P r o d . a s p ? x m l = / p r e n s a / n o t i c i a s / c o m u n i c a d o s / 5 / 4 9 2 2 5 / P 4 9 2 2 5 . x m l & x s l = / p r e n s a / t p l / p 6 f . x s l & b a s e = / p r e n s a / t p l / t o p - b o t t o m . x s l y B h t t p : / / w w w . e c l a c . c l / c g i - b i n / g e t P r o d . a s p ? x m l = / p u b l i c a c i o n e s / x m l / 6 / 4 9 2 7 6 / P 4 9 2 7 6 . x m l & x s l = / p u b l i c a c i o n e s / f i c h a . x s l & b a s e = / p u b l i c a c i o n e s / t o p _ p u b l i c a c i o n e s . x s l * ` h t t p : / / w w w . e c l a c . c l / c g i - b i n / g e t P r o d . a s p ? x m l = / p r e n s a / n o t i c i a s / c o m u n i c a d o s / 3 / 4 9 2 9 3 / P 4 9 2 9 3 . x m l & x s l = / p r e n s a / t p l / p 6 f . x s l & b a s e = / p r e n s a / t p l / t o p - b o t t o m . x s l @ I . h t t p : / / w w w . c c p l . o r g . p e / n o t i c i a c o n t . p h p ? I D = 7 1 1 ; > K h t t p : / / w w w . c h i l e c o n t . c l / w p - c o n t e n t / u p l o a d s / 2 0 1 1 / 1 2 / C o n t a d o r e s - E n e r o - 0 8 . p d f Z K M h t t p : / / w w w . c h i l e c o n t . c l / w p - c o n t e n t / u p l o a d s / 2 0 1 1 / 1 2 / C o n t a d o r e s - F e b r e r o - 0 4 . p d f ' 6 K h t t p : / / w w w . c h i l e c o n t . c l / w p - c o n t e n t / u p l o a d s / 2 0 1 3 / 0 3 / C o n t a d o r e s - M a r z o - 0 6 . p d f a _ ; h t t p : / / w w w . c c p m . o r g . m x / a v i s o s / I N F O R M E _ I M P U E S T O S _ 4 0 - 4 3 _ . p d f z h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / J u n e / T o w a r d s - r e s p o n s i b l e - t a x a t i o n - - - F E E - T a x - D a y / h ' h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / M a r c h / C o m m i s s i o n - l a u n c h e s - c o n s u l t a t i o n s - o n - T a x p a y e r s - C o d e - a n d - T a x - I d e n t i f i c a t i o n - N u m b e r s / j $ h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / A p r i l / T a x - b u r d e n s - o n - E m p l o y m e n t - I n c o m e - i n - O E C D - C o u n t r i e s - C o n t i n u e - t o - R i s e / } h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 2 / D e c e m b e r 1 / F o r e i g n - A c c o u n t - T a x - C o m p l i a n c e - A c t - F A T C A /
h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 2 / D e c e m b e r 1 / E U - P a c k a g e - o n - t a x - F r a u d - a n d - T a x - E v a s i o n - P r e a c h e d - t o - t h e - C h o i r - a s - f a r - a s - I r e l a n d - i s - C o n c e r n e d 1 / Z u h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 2 / D e c e m b e r 1 / T a x - A g e n t s - a n d - D i s h o n e s t - C o n d u c t / d q l h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 2 / D e c e m b e r 1 / t a x p o i n t - D e c e m b e r - I s s u e / , + ~ h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / J a n u a r y / C o m m i s s i o n e r - e m e t a - S e t s - O u t - P r i o r i t i e s - f o r - E U - T a x - P o l i c y / { h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / J a n u a r y / I A S B - C h a i r m a n - a d d r e s s e s - U K - P a r l i a m e n t a r y - C o m m i s s i o n - o n - B a n k i n g - S t a n d a r d s - P a n e l - o n - t a x - a u d i t - a n d - a c c o u n t i n g / j $ x h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / A p r i l / T a x - b u r d e n s - o n - E m p l o y m e n t - I n c o m e - i n - O E C D - C o u n t r i e s - C o n t i n u e - t o - R i s e / 2 * u l h t t p : / / w w w . c g a - c a n a d a . o r g / e n - c a / M e d i a C e n t r e / M e d i a R e l e a s e s / C u r r e n t M e d i a R e l e a s e s / P a g e s / c a _ m d r _ 2 0 1 3 - 0 2 - 1 3 . a s p x 0 ) r l h t t p : / / w w w . c g a - c a n a d a . o r g / e n - c a / M e d i a C e n t r e / M e d i a R e l e a s e s / C u r r e n t M e d i a R e l e a s e s / P a g e s / c a _ m d r _ 2 0 1 3 - 0 3 - 2 0 . a s p x 2 . o l h t t p : / / w w w . c g a - c a n a d a . o r g / e n - c a / M e d i a C e n t r e / M e d i a R e l e a s e s / C u r r e n t M e d i a R e l e a s e s / P a g e s / c a _ m d r _ 2 0 1 3 - 0 3 - 0 7 . a s p x 0 ) l l h t t p : / / w w w . c g a - c a n a d a . o r g / e n - c a / M e d i a C e n t r e / M e d i a R e l e a s e s / C u r r e n t M e d i a R e l e a s e s / P a g e s / c a _ m d r _ 2 0 1 3 - 0 3 - 2 0 . a s p x 0 ( i l h t t p : / / w w w . c g a - c a n a d a . o r g / e n - c a / M e d i a C e n t r e / M e d i a R e l e a s e s / C u r r e n t M e d i a R e l e a s e s / P a g e s / c a _ m d r _ 2 0 1 3 - 0 3 - 2 1 . a s p x d y f G h t t p : / / w w w . c p a a u s t r a l i a . c o m . a u / c p s / r d e / x c h g / c p a - s i t e / h s . x s l / 4 0 5 6 0 . h t m l & f c ` h t t p : / / w w w . c i c a . c a / a b o u t - c i c a / m e d i a - c e n t r e / m e d i a - r e l e a s e s - a n d - b a c k g r o u n d e r s / 2 0 1 3 / i t e m 7 4 6 1 5 . a s p x ) e ` ` h t t p : / / w w w . c i c a . c a / a b o u t - c i c a / m e d i a - c e n t r e / m e d i a - r e l e a s e s - a n d - b a c k g r o u n d e r s / 2 0 1 3 / i t e m 7 3 0 9 0 . a s p x & 2 ] h t t p : / / w w w . i a d b . o r g / e n / p u b l i c a t i o n s / p u b l i c a t i o n - d e t a i l , 7 1 0 1 . h t m l ? i d = 6 7 2 5 0 & d c L a n g u a g e = p t & d c T y p e = D i s c u s s i o n % 2 0 P a p e r s % 2 0 & % 2 0 P r e s e n t a t i o n s & d o c t y p e = & d o c T y p e I D = A l l P u b l i c & s e a r c h L a n g = & k e y w o r d = & s e l e c t L i s t = A l l & t o p i c D e t a i l = 0 & t a g D e t a i l = 0 & j e l c o d e D e t a i l = 0 & p u b l i c a t i o n C o v e r = 1 8 e Z h t t p : / / w w w . i a d b . o r g / e n / p u b l i c a t i o n s / p u b l i c a t i o n - d e t a i l , 7 1 0 1 . h t m l ? i d = 6 7 9 9 8 & d c L a n g u a g e = e s & d c T y p e = T e c h n i c a l % 2 0 N o t e s & d o c t y p e = & d o c T y p e I D = A l l P u b l i c & s e a r c h L a n g = & k e y w o r d = & s e l e c t L i s t = A l l & t o p i c D e t a i l = 0 & t a g D e t a i l = 0 & j e l c o d e D e t a i l = 0 & p u b l i c a t i o n C o v e r = 1 ^ W y h t t p : / / w w w . a a s b . g o v . a u / N e w s / T h e - A A S B - h a s - u p d a t e d - S t a f f - p a p e r - o n - A c c o u n t i n g - f o r - C a r b o n - T a x - f r o m - t h e - E m i t t e r s - - P e r s p e c t i v e v T ` h t t p : / / w w w . a c t u a r i e s . o r g / C T T E E S _ A C C S T D / D o c u m e n t s / R e s p o n s e _ t o _ I A S B _ R e q u e s t _ F e b 2 0 1 3 _ F i n a l _ r e v . p d f * - Q 8 h t t p : / / w w w . a c c a g l o b a l . c o m / e n / p r e s s / t r a n s a c t i o n - t a x . h t m l * - N 8 h t t p : / / w w w . a c c a g l o b a l . c o m / e n / p r e s s / t r a n s a c t i o n - t a x . h t m l d i K 0 h t t p : / / w w w . a c c a g l o b a l . c o m / e n / p r e s s / e u - p l a n . h t m l e n H 4 h t t p : / / w w w . a c c a g l o b a l . c o m / e n / p r e s s / b u d g e t - 2 0 1 3 . h t m l h k E W h t t p : / / w w w . a a t . o r g . u k / a b o u t - a a t / p r e s s - r e l e a s e s / C o m p l e x i t y - o f - t a x - s y s t e m - h a m p e r i n g - S M E s q ) B / h t t p : / / w w w . a a t . o r g . u k / n e w s / U K - n e e d s - t h e - t a x m a n E R ? 4 h t t p : / / w w w . a e c a . e s / p u b / d o c u m e n t o s / r s 8 _ n t 1 0 _ p c 2 8 . h t m z 9 < l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / - u l s n b X i f r c / D 7 2 9 C D A 7 - 8 0 3 F - 4 1 1 B - 8 9 1 0 - 8 1 5 3 A 8 5 E 1 A F 8 . h t m z " 9 l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / N b g M u H - U X B o / 0 A 6 3 F 1 F 8 - 1 4 7 4 - 4 7 6 2 - 9 B 3 A - 3 5 A 0 E 2 8 D A 1 F 5 . h t m % O 6 h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / A I C P A _ P r e s s C e n t e r / ~ 3 / x Y q h 4 L 9 X u 5 M / A I C P A - A p p l a u d s - P r o p o s e d - I R S - R e g u l a t i o n s - t o - C o m b a t - T a x - R e l a t e d - I d e n t i t y - T h e f t . a s p x p ) 3 P h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / Z c Z y t o n f 1 j k / 2 0 1 3 7 4 6 1 . h t m c I 0 Z h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / A I C P A _ A d v o c a c y / ~ 3 / - m Q J a K R A 1 H U / S a l e s a n d U s e T a x R e p o r t i n g . a s p x o ~ - l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / Y w s 5 k m k l S - o / 4 0 E 5 3 F 7 D - 0 7 5 A - 4 F 7 4 - B F B C - 5 7 C 8 7 C A 0 4 2 2 0 . h t m e * n h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / A I C P A _ P r e s s C e n t e r / ~ 3 / s X h C 9 2 y M 6 8 A / 1 0 - T i p s - f o r - L a s t - M i n u t e - T a x - F i l e r s - A I C P A . a s p x a s ' P h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / b y 6 m K D C p q n 4 / 2 0 1 3 7 7 5 4 . h t m 6 y $ l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / I 0 x a P f 6 C 2 O s / 0 D D E 8 F E 6 - E 0 5 9 - 4 D 2 4 - B 3 A 4 - 3 1 C B 9 F E B 1 3 8 4 . h t m
[ ! h t t p : / / w w w . a i c p a . o r g / P r e s s / P r e s s R e l e a s e s / 2 0 1 3 / P a g e s / A I C P A s - T o p - T a x - E x p e r t - A v a i l a b l e - t o - C o m m e n t - o n - T a x - P r i o r i t i e s - S t a t e - o f - t h e - U n i o n - A d d r e s s . a s p x ? u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d % 3 A + A I C P A _ P r e s s C e n t e r + % 2 8 A I C P A + P r e s s + C e n t e r + F e e d % 2 9 h t t p : / / w w w . a i c p a . o r g / P r e s s / P r e s s R e l e a s e s / 2 0 1 3 / P a g e s / T i p s - f o r - F i l i n g - 2 0 1 2 - F e d e r a l - T a x - R e t u r n - f r o m - A I C P A . a s p x ? u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d % 3 A + A I C P A _ P r e s s C e n t e r + % 2 8 A I C P A + P r e s s + C e n t e r + F e e d % 2 9 , h t t p : / / w w w . a i c p a . o r g / P r e s s / P r e s s R e l e a s e s / 2 0 1 3 / P a g e s / A I C P A - A p p l a u d s - P r o p o s e d - I R S - R e g u l a t i o n s - t o - C o m b a t - T a x - R e l a t e d - I d e n t i t y - T h e f t . a s p x ? u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d % 3 A + A I C P A _ P r e s s C e n t e r + % 2 8 A I C P A + P r e s s + C e n t e r + F e e d % 2 9 & h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 4 6 1 . h t m ? W B C M O D E = P r e s e n t a t i o n U n p u b l i s h e d & u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d % 3 A + J o u r n a l O f A c c o u n t a n c y + % 2 8 J o u r n a l + o f + A c c o u n t a n c y % 2 9 # h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 1 6 1 . h t m ? W B C M O D E = P r e s e n t a t i o n U n p u b l i s h e d & u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d % 3 A + J o u r n a l O f A c c o u n t a n c y + % 2 8 J o u r n a l + o f + A c c o u n t a n c y % 2 9 % h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 1 8 7 . h t m ? W B C M O D E = P r e s e n t a t i o n U n p u b l i s h e d & u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d % 3 A + J o u r n a l O f A c c o u n t a n c y + % 2 8 J o u r n a l + o f + A c c o u n t a n c y % 2 9 h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / A I C P A _ P r e s s C e n t e r / ~ 3 / 0 U v v 0 c p y v l w / A I C P A - S e n d s - C o n g r e s s - L e g i s l a t i v e - P r o p o s a l s - C o r r e c t i o n s - t o - T a x - L a w s . a s p x g r h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / A I C P A _ P r e s s C e n t e r / ~ 3 / a r B A x c Z q h 6 g / T a x - T i p s - f o r - S m a l l - B u s i n e s s - O w n e r s - f r o m A I C P A . a s p x 5 O e h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / A I C P A _ P r e s s C e n t e r / ~ 3 / o t Z u 8 W m - e Q g / T a x - R e f o r m - i n - 2 0 1 4 - L o o k i n g - G o o d . a s p x c I Z h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / A I C P A _ A d v o c a c y / ~ 3 / - m Q J a K R A 1 H U / S a l e s a n d U s e T a x R e p o r t i n g . a s p x } T h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / A I C P A _ A d v o c a c y / ~ 3 / v O j Y 3 v 2 i S D 0 / S t a t e T a x T r i b u n a l s . a s p x F 6 l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / 6 2 g _ l f M 0 h S 0 / D A B 0 0 E 6 8 - E 6 9 C - 4 F 5 5 - A 6 7 3 - 3 A E F E 1 3 5 5 6 1 A . h t m & y l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / z F i m v i 2 T t 3 k / 0 3 F 5 8 B 8 A - 5 D 6 2 - 4 C 5 A - 8 5 F 7 - C 2 8 8 6 7 A 9 A A 4 3 . h t m o ~ l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / Y w s 5 k m k l S - o / 4 0 E 5 3 F 7 D - 0 7 5 A - 4 F 7 4 - B F B C - 5 7 C 8 7 C A 0 4 2 2 0 . h t m F + l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / r l h F V _ q V K k 4 / 1 3 5 8 4 7 A C - E A 6 B - 4 9 7 F - 8 3 3 3 - D D 1 6 6 B 3 8 3 B 0 3 . h t m e n h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / A I C P A _ P r e s s C e n t e r / ~ 3 / s X h C 9 2 y M 6 8 A / 1 0 - T i p s - f o r - L a s t - M i n u t e - T a x - F i l e r s - A I C P A . a s p x R h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / A I C P A _ P r e s s C e n t e r / ~ 3 / 7 t n r w R x D M V E / A I C P A - S u b m i t s - C i v i l - T a x - P e n a l t y - R e f o r m - P r o p o s a l s - t o - C o n g r e s s . a s p x ) Y h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / 7 u _ p o - m g h 6 I / W i t h h o l d i n g - t a x e s . h t m , Y l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / w H x - _ 7 e l i g M / 4 0 3 D 7 E 4 1 - 9 5 D 8 - 4 3 3 0 - B 5 6 9 - D 5 5 7 0 F E 4 C 4 F 4 . h t m > r l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / R T X S B y c z z m o / 6 1 D 7 F 2 B 7 - C F 7 3 - 4 5 E F - B F 7 2 - 7 4 F 6 B 2 F 9 6 5 B 5 . h t m a s P h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / b y 6 m K D C p q n 4 / 2 0 1 3 7 7 5 4 . h t m 6 y l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / I 0 x a P f 6 C 2 O s / 0 D D E 8 F E 6 - E 0 5 9 - 4 D 2 4 - B 3 A 4 - 3 1 C B 9 F E B 1 3 8 4 . h t m p i H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 9 9 w b H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 2 7 w f H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 6 9 w b H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 2 7 w f H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 6 9 b h t t p : / / w w w . a c a t c r e d e n t i a l s . o r g / A C A T / V i e w D o c u m e n t ? D o c u m e n t K e y = d 7 5 3 a 0 7 9 - 9 e b 0 - 4 c 0 7 - a 5 f 4 - b 6 7 c c 2 f e 9 7 4 3 N T b h t t p : / / w w w . a c a t c r e d e n t i a l s . o r g / A C A T / V i e w D o c u m e n t ? D o c u m e n t K e y = 0 a 0 9 2 7 6 0 - 2 9 3 a - 4 f 8 7 - a 8 b a - 6 b 4 4 0 6 4 a e f 4 9 L _ b h t t p : / / w w w . a c a t c r e d e n t i a l s . o r g / A C A T / V i e w D o c u m e n t ? D o c u m e n t K e y = 3 b 5 f 4 d a 7 - c 0 9 d - 4 1 1 e - a 8 c 3 - 8 5 6 9 a 2 5 4 5 8 3 0 P b h t t p : / / w w w . a c a t c r e d e n t i a l s . o r g / A C A T / V i e w D o c u m e n t ? D o c u m e n t K e y = f f 6 e 2 0 f f - 0 d f 0 - 4 6 0 6 - 8 0 e 1 - e c c 4 c 3 8 1 1 5 c 6 . u c h t t p : / / w w w . a c a t c r e d e n t i a l s . o r g / A C A T / V i e w D o c u m e n t / ? D o c u m e n t K e y = 1 f 2 2 2 c a 4 - 5 e 6 2 - 4 a 4 a - 9 0 d b - 1 b 4 6 9 d 2 9 a c d 2 y ? L h t t p : / / w w w . a c c o u n t a n t s w o r l d . c o m / n e w s l e t t e r / d a i l y n e w s / S h o w N e w s ? N e w s I D = 9 1 0 4 1 7 , m s h t t p : / / w w w . f o r b e s . c o m / s i t e s / j a n e t n o v a c k / 2 0 1 3 / 0 3 / 1 4 / b l a m e - c o n g r e s s - a s - w e l l - a s - h r - b l o c k - f o r - c o l l e g e - t a x - c r e d i t - m e s s / R L b h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / b l o g - p o s t / 2 2 2 9 0 4 9 / t a k i n g - s t o c k - l i c e n c e - t o - a u d i t - y o u r - t a x - r e t u r n s s 1 ` h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 3 5 0 1 2 / t a x a s s i s t - o f f i c e - s a l e - b r e a k s - m i l l i o n p o u n d - b a r r i e r R i h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 3 7 3 9 2 / r i l e y - t a k e s - o v e r - f r o m - l a g e r b e r g - a s - g r a n t - t h o r n t o n - t a x - h e a d r ` d h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 6 0 4 8 6 / k p m g - c h o o s e s - g l a s g o w - f o r - 1 5 0 j o b - t a x - c o m p l i a n c e - c e n t r e m ? l h t t p : / / w w w . w e f o r u m . o r g / r e p o r t s / w o r l d - e c o n o m i c - f o r u m - l a t i n - a m e r i c a - d e l i v e r i n g - g r o w t h - s t r e n g t h e n i n g - s o c i e t i e s r | h t t p : / / w w w . w e f o r u m . o r g / r e p o r t s / n a t u r a l - r i c h e s - p e r s p e c t i v e s - r e s p o n s i b l e - n a t u r a l - r e s o u r c e - m a n a g e m e n t - c o n f l i c t - a f f e c t e d - c o u n t r [ O r h t t p : / / w w w . w e f o r u m . o r g / r e p o r t s / w o r l d - e c o n o m i c - f o r u m - e a s t - a s i a - c o u r a g e o u s - t r a n s f o r m a t i o n - i n c l u s i o n - a n d - i n t e g r a t i o n S u h t t p : / / w w w . w e f o r u m . o r g / r e p o r t s / g r e e n - g r o w t h - a c t i o n - a l l i a n c e - p r o g r e s s - r e p o r t - f i r s t - y e a r - c a t a l y s i n g - p r i v a t e - i n v e s t m e n t v n | h t t p : / / w w w . w e f o r u m . o r g / r e p o r t s / f o r e i g n - d i r e c t - i n v e s t m e n t - k e y - d r i v e r - t r a d e - g r o w t h - a n d - p r o s p e r i t y - c a s e - m u l t i l a t e r a l - a g r e e m e n t : & L h t t p : / / w w w . i v s c . o r g / s i t e s / d e f a u l t / f i l e s / R e s p o n s e t o E B A D P o n P V A f i n a l . p d f 9 < L h t t p : / / w w w . i v s c . o r g / s i t e s / d e f a u l t / f i l e s / I V S C r e s p o n s e t o E D 2 0 1 3 _ 1 _ I A S 3 6 . p d f 4 K @ h t t p : / / w w w . i v s c . o r g / s i t e s / d e f a u l t / f i l e s / F S F o c u s _ F e b a r t i c l e . p d f J M h t t p : / / w w w . i v s c . o r g / s i t e s / d e f a u l t / f i l e s / D i s c u s s i o n P a p e r f o r L i a b i l i t i e s . p d f J N h t t p : / / w w w . i v s c . o r g / s i t e s / d e f a u l t / f i l e s / D e v e l o p i n g a V P O - F i n a l - p r o o f e d . p d f U r A h t t p : / / w w w . f i n a n c i a l s t a b i l i t y b o a r d . o r g / p u b l i c a t i o n s / r _ 1 3 0 2 1 2 . h t m ) B h t t p : / / w w w . f i n a n c i a l s t a b i l i t y b o a r d . o r g / p u b l i c a t i o n s / r _ 1 3 0 2 1 6 a . h t m U s A h t t p : / / w w w . f i n a n c i a l s t a b i l i t y b o a r d . o r g / p u b l i c a t i o n s / r _ 1 3 0 4 1 5 . h t m B h t t p : / / w w w . f i n a n c i a l s t a b i l i t y b o a r d . o r g / p u b l i c a t i o n s / r _ 1 3 0 4 1 9 b . h t m U v A h t t p : / / w w w . f i n a n c i a l s t a b i l i t y b o a r d . o r g / p u b l i c a t i o n s / r _ 1 3 0 2 1 6 . h t m J F h t t p : / / w w w . i m f . o r g / e x t e r n a l / s p a n i s h / p u b s / f t / w e o / 2 0 1 3 / 0 1 / p d f / t e x t s . p d f , G h t t p : / / w w w . i m f . o r g / e x t e r n a l / s p a n i s h / p u b s / f t / r e o / 2 0 1 3 / w h d / w r e o 0 5 1 3 s . p d f G | F h t t p : / / w w w . i m f . o r g / e x t e r n a l / s p a n i s h / p u b s / f t / g f s r / 2 0 1 3 / 0 1 / p d f / s u m s . p d f j u y 0 h t t p : / / w w w . s e c . g o v / n e w s / p r e s s / 2 0 1 3 / 2 0 1 3 - 1 0 7 . h t m e u v 0 h t t p : / / w w w . s e c . g o v / n e w s / p r e s s / 2 0 1 3 / 2 0 1 3 - 1 0 8 . h t m d u s 0 h t t p : / / w w w . s e c . g o v / n e w s / p r e s s / 2 0 1 3 / 2 0 1 3 - 1 0 9 . h t m m t p 0 h t t p : / / w w w . s e c . g o v / n e w s / p r e s s / 2 0 1 3 / 2 0 1 3 - 1 1 0 . h t m 1 v m $ h t t p : / / w w w . b i s . o r g / p u b l / b c b s 2 3 8 . h t m < a j $ h t t p : / / w w w . b i s . o r g / p u b l / w o r k 4 0 6 . h t m g % h t t p : / / w w w . b i s . o r g / p r e s s / p 1 3 0 4 1 2 . h t m d % h t t p : / / w w w . b i s . o r g / p r e s s / p 1 3 0 4 1 7 . h t m : i a + h t t p : / / w w w . b i s . o r g / p u b l / b p p d f / b i s p a p 7 1 . h t m > ` ^ $ h t t p : / / w w w . b i s . o r g / p u b l / w o r k 4 1 4 . h t m | y [ 0 h t t p : / / w w w . g 2 0 . o r g / n e w s / 2 0 1 3 0 4 1 8 / 7 8 1 3 0 5 7 2 0 . h t m l { v X 0 h t t p : / / w w w . g 2 0 . o r g / n e w s / 2 0 1 3 0 4 1 5 / 7 8 1 2 8 7 5 6 8 . h t m l ~ q U 0 h t t p : / / w w w . g 2 0 . o r g / n e w s / 2 0 1 3 0 4 0 8 / 7 8 1 2 8 1 5 4 2 . h t m l ~ q R 0 h t t p : / / w w w . g 2 0 . o r g / n e w s / 2 0 1 3 0 4 0 8 / 7 8 1 2 8 1 5 4 2 . h t m l v p O 0 h t t p : / / w w w . g 2 0 . o r g / n e w s / 2 0 1 3 0 3 1 5 / 7 8 1 2 6 4 3 8 1 . h t m l x L 0 h t t p : / / w w w . g 2 0 . o r g / n e w s / 2 0 1 3 0 2 2 8 / 7 8 1 2 4 5 6 4 5 . h t m l x y I 0 h t t p : / / w w w . g 2 0 . o r g / n e w s / 2 0 1 3 0 2 1 9 / 7 8 1 2 2 1 2 3 0 . h t m l t r F 0 h t t p : / / w w w . g 2 0 . o r g / n e w s / 2 0 1 3 0 2 1 5 / 7 8 1 2 0 6 1 8 6 . h t m l { C 0 h t t p : / / w w w . g 2 0 . o r g / n e w s / 2 0 1 3 0 2 1 3 / 7 8 1 1 8 4 4 2 4 . h t m l ~ u @ 0 h t t p : / / w w w . g 2 0 . o r g / n e w s / 2 0 1 3 0 1 2 3 / 7 8 1 1 6 5 5 1 6 . h t m l v = 3 h t t p : / / w w w . g 2 0 . o r g / d o c s / g 2 0 _ r u s s i a / p r i o r i t i e s . h t m l = h : # h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / = h 7 # h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / = h 4 # h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / = h 1 # h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / = h . # h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / = h + # h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / = h ( # h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / = h % # h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / = h " # h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / M Q h t t p : / / w w w . b a n r e p . g o v . c o / d o c u m e n t o s / r e g l a m e n t a c i o n / c a m b i a r i a / 2 0 1 3 / b j d _ 4 _ 2 0 1 3 . p d f
M Q h t t p : / / w w w . b a n r e p . g o v . c o / d o c u m e n t o s / r e g l a m e n t a c i o n / c a m b i a r i a / 2 0 1 3 / b j d _ 2 _ 2 0 1 3 . p d f
M Q h t t p : / / w w w . b a n r e p . g o v . c o / d o c u m e n t o s / r e g l a m e n t a c i o n / c a m b i a r i a / 2 0 1 3 / b j d _ 2 _ 2 0 1 3 . p d f 2 j h t t p : / / w w w . b a n r e p . g o v . c o / d o c u m e n t o s / r e g l a m e n t a c i o n / N o v e d a d e s _ R e g l a m e n t a c i o n / D S P / 2 0 1 3 / 2 0 1 3 0 2 0 6 d s p - 1 5 5 . p d f T V I h t t p : / / w w w . b a n r e p . g o v . c o / d o c u m e n t o s / s e r i e s - e s t a d i s t i c a s / i n f o r m e s / b i e . p d f o B H h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / P r e n s a / 2 0 1 3 / M a y o / P a g i n a s / 2 0 1 3 0 5 1 5 _ 0 1 . a s p x 7 ,
D h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p l s / p o r t a l / d o c s / 1 / 1 0 6 9 6 6 0 4 . P D F ; (
D h t t p : / / w w w . m i n h a c i e n d a . g o v . c o / p o r t a l / p l s / p o r t a l / d o c s / 1 / 1 1 4 2 0 6 0 2 . P D F e R h t t p : / / i m p u e s t o s . s h d . g o v . c o / p o r t a l / p a g e / p o r t a l / p o r t a l _ i n t e r n e t _ s d h / n o t i c i a s _ i n s / p r e n s a / 2 0 1 3 1 / M a r z o / 0 8 0 3 2 0 1 3 _ C a l i f i c a c i % C 3 % B 3 n _ c r e d i t i c i a { h t t p : / / i m p u e s t o s . s h d . g o v . c o / p o r t a l / p a g e / p o r t a l / p o r t a l _ i n t e r n e t _ s d h / n o t i c i a s _ i n s / p r e n s a / 2 0 1 3 1 / E n e r o / 2 5 0 1 2 0 1 2 _ c o m p o r t a m i e n t o I h t t p s : / / w w w . d n p . g o v . c o / L i n k C l i c k . a s p x ? f i l e t i c k e t = 3 v 6 c f a - 8 F T 8 = & t a b i d = 1 6 5 8 M
I h t t p s : / / w w w . d n p . g o v . c o / L i n k C l i c k . a s p x ? f i l e t i c k e t = 1 T M B b X x E 5 I E = & t a b i d = 1 6 5 8 X
I h t t p s : / / w w w . d n p . g o v . c o / L i n k C l i c k . a s p x ? f i l e t i c k e t = 7 G n p k r 0 z V h A = & t a b i d = 1 6 5 8 J N
h t t p : / / 1 8 6 . 1 1 6 . 1 2 9 . 1 9 / w e b / g u e s t / i n i c i o ; j s e s s i o n i d = 2 2 6 4 3 e 5 e 6 d d 2 a f c c 0 0 9 e 7 3 3 f 5 6 2 3 ? p _ p _ i d = 1 0 1 _ I N S T A N C E _ j 2 B I & p _ p _ l i f e c y c l e = 0 & p _ p _ s t a t e = n o r m a l & p _ p _ m o d e = v i e w & p _ p _ c o l _ i d = c o l u m n - 2 & p _ p _ c o l _ c o u n t = 1 & _ 1 0 1 _ I N S T A N C E _ j 2 B I _ s t r u t s _ a c t i o n = / a s s e t _ p u b l i s h e r / v i e w _ c o n t e n t & _ 1 0 1 _ I N S T A N C E _ j 2 B I _ u r l T i t l e = c g r - p r e s e n t o - e l - s i c a - y - e x p e d i e n t e - e l e c t r o n i c o - a - e n t i d a d e s - a u d i t a d a s & _ 1 0 1 _ I N S T A N C E _ j 2 B I _ t y p e = c o n t e n t & r e d i r e c t = / w e b / g u e s t / N
h t t p : / / 1 8 6 . 1 1 6 . 1 2 9 . 1 9 / w e b / g u e s t / i n i c i o ; j s e s s i o n i d = 5 d 7 0 d 0 4 9 a 5 8 7 a 7 a 9 b d c e 9 0 8 a c 5 4 6 ? p _ p _ i d = 1 0 1 _ I N S T A N C E _ j 2 B I & p _ p _ l i f e c y c l e = 0 & p _ p _ s t a t e = n o r m a l & p _ p _ m o d e = v i e w & p _ p _ c o l _ i d = c o l u m n - 2 & p _ p _ c o l _ c o u n t = 1 & _ 1 0 1 _ I N S T A N C E _ j 2 B I _ s t r u t s _ a c t i o n = / a s s e t _ p u b l i s h e r / v i e w _ c o n t e n t & _ 1 0 1 _ I N S T A N C E _ j 2 B I _ u r l T i t l e = c o n t r a l o r i a - m o d e r n i z a - l a - f o r m a - d e - a u d i t a r - a - l a s - e n t i d a d e s - p u b l i c a s & _ 1 0 1 _ I N S T A N C E _ j 2 B I _ t y p e = c o n t e n t & r e d i r e c t = / w e b / g u e s t / h z
h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 0 6 0 5 2 0 1 3 0 5 _ ( m o d i f i c a n _ e l _ c a t a l o g o _ d e _ c u e n t a s _ d e l _ r e g i m e n _ d e _ c o n t a b i l i d a d _ p u b l i c a ) / n o t i - 0 6 0 5 2 0 1 3 0 5 _ ( m o d i f i c a n _ e l _ c a t a l o g o _ d e _ c u e n t a s _ d e l _ r e g i m e n _ d e _ c o n t a b i l i d a d _ p u b l i c a ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 3 4 5 & C o d S e c c i o n = 1 0 8 # 3
l h t t p : / / w w w . c o n t a d u r i a . g o v . c o / w p s / p o r t a l / i n t e r n e t e s / h o m e / i n t e r n e t / c o n t a d u r i a / h i s t o r i c o - n o t i c i a s / n o t i c i a s 2 0 1 3 : !
h t t p : / / w w w . c h i p . g o v . c o / : !
h t t p : / / w w w . c h i p . g o v . c o / > )
l h t t p : / / w w w . c i p f a . o r g / A b o u t - C I P F A / P r e s s - O f f i c e / l a t e s t - p r e s s - r e l e a s e s / C I P F A - r e s p o n d s - t o - E u r o s t a t - I P S A S - r e p o r t !
h t t p : / / w w w . c i p f a . o r g / A b o u t - C I P F A / P r e s s - O f f i c e / l a t e s t - p r e s s - r e l e a s e s / F i r s t - U K - p u b l i c - s e c t o r - w i d e - i n t e r n a l - a u d i t - s t a n d a r d s - a i m - t o - s t r e n g t h e n - p u b l i c - f i n a n c i a l - m a n a g e m e n t | {
' h t t p : / / w w w . g a o . g o v / p r o d u c t s / G A O - 1 3 - 3 1 4 # h
p h t t p : / / w w w . g a s b . o r g / c s / C o n t e n t S e r v e r ? c = G A S B C o n t e n t _ C & p a g e n a m e = G A S B / G A S B C o n t e n t _ C / G A S B N e w s P a g e & c i d = 1 1 7 6 1 6 0 6 3 5 7 9 5 % c
p h t t p : / / w w w . g a s b . o r g / c s / C o n t e n t S e r v e r ? c = G A S B C o n t e n t _ C & p a g e n a m e = G A S B / G A S B C o n t e n t _ C / G A S B N e w s P a g e & c i d = 1 1 7 6 1 6 2 3 4 3 4 1 8 b
p h t t p : / / w w w . g a s b . o r g / c s / C o n t e n t S e r v e r ? c = G A S B C o n t e n t _ C & p a g e n a m e = G A S B / G A S B C o n t e n t _ C / G A S B N e w s P a g e & c i d = 1 1 7 6 1 6 2 5 5 2 0 7 8 j
p h t t p : / / w w w . g a s b . o r g / c s / C o n t e n t S e r v e r ? c = G A S B C o n t e n t _ C & p a g e n a m e = G A S B / G A S B C o n t e n t _ C / G A S B N e w s P a g e & c i d = 1 1 7 6 1 6 3 0 0 9 4 1 0 @ I
h t t p : / / w w w . a c c o u n t i n g f o u n d a t i o n . o r g / c s / C o n t e n t S e r v e r ? c = F A F C o n t e n t _ C & p a g e n a m e = F o u n d a t i o n / F A F C o n t e n t _ C / F A F N e w s P a g e & c i d = 1 1 7 6 1 6 0 9 8 5 2 9 4
h t t p : / / w w w . a c c o u n t i n g f o u n d a t i o n . o r g / c s / C o n t e n t S e r v e r ? c = F A F C o n t e n t _ C & p a g e n a m e = F o u n d a t i o n % 2 F F A F C o n t e n t _ C % 2 F F A F N e w s P a g e & c i d = 1 1 7 6 1 6 0 9 8 3 9 7 6
y h t t p : / / w w w . i f a c . o r g / p u b l i c a t i o n s - r e s o u r c e s / g l a n c e - c o n c e p t u a l - f r a m e w o r k - g e n e r a l - p u r p o s e - f i n a n c i a l - r e p o r t i n g - p u b l i c - s e c t - 1 W T
y h t t p : / / w w w . i f a c . o r g / p u b l i c a t i o n s - r e s o u r c e s / c o n c e p t u a l - f r a m e w o r k - g e n e r a l - p u r p o s e - f i n a n c i a l - r e p o r t i n g - p u b l i c - s e c t o r - e n t i - 7 V
e h t t p : / / w w w . i f a c . o r g / p u b l i c a t i o n s - r e s o u r c e s / e v a l u a t i n g - a n d - i m p r o v i n g - i n t e r n a l - c o n t r o l - o r g a n i z a t i o n s - 1 F S
b h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 6 / c o n s u l t a t i o n - p u b l i c - s e c t o r - g o v e r n a n c e - r e l e a s e d - i f a c - c i p f a Y
I h t t p : / / w w w . i f a c . o r g / p u b l i c a t i o n s - r e s o u r c e s / g o o d - g o v e r n a n c e - p u b l i c - s e c t o r
e h t t p : / / w w w . i f a c . o r g / p u b l i c a t i o n s - r e s o u r c e s / e f f e c t i v e - g o v e r n a n c e - r i s k - m a n a g e m e n t - a n d - i n t e r n a l - c o n t r o l O D
y h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 2 - 1 2 / i f a c - i s s u e s - p o l i c y - p o s i t i o n - p a p e r - e f f e c t i v e - g o v e r n a n c e - r i s k - m a n a g e m e n t - a n d - i n t e r = p
k h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 1 / i p s a s b - p u b l i s h e s - f i r s t - c h a p t e r s - p u b l i c - s e c t o r - c o n c e p t u a l - f r a m e w o r k " (
h t t p : / / i m c p . o r g . m x / s e r v i c i o s / f o l i o s / f o l i o - 1 9 2 0 1 2 - 2 0 1 3 - m a r c o - c o n t a b l e - r e g u l a t o r i o - p a r a - l a s - e n t i d a d e s - p a r a e s t a t a l e s - d e l - g o b i e r n o - f e d e r a l - p o r - e l - a n o - t e r m i n a d o - e l - 3 1 - d e - d i c i e m b r e - d e - 2 0 1 2
N
j h t t p : / / i m c p . o r g . m x / s e r v i c i o s / s i n t e s i s - e j e c u t i v a / m u n i c i p i o s - c o n - a p o y o - p a r a - c u m p l i r - c o n - l e y - d e - c o n t a b i l i d a d L $
O h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / e n e r o / 1 7 e n e / a r t i c u l o _ o p i n i o n . p d f
Q h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 1 / i p s a s b - p u b l i c - s e c t o r - c o n c e p t u a l - f r a m e w o r k ^ J
S h t t p : / / w w w . x r b . g o v t . n z / S i t e / e m a i l s / e m a i l _ X R B / X R B _ C o m m u n i q u e _ 0 0 1 3 _ 4 - 3 _ A p r _ 2 0 1 2 . a s p x j )
s h t t p : / / w w w . e y . c o m / U K / e n / N e w s r o o m / N e w s - r e l e a s e s / 1 2 - 1 2 - 1 8 - - - E Y - c o m m e n t s - o n - d e c i s i o n - d o c u m e n t - o n - R e n e w a b l e - O b l i g a t i o n S
v h t t p : / / w w w . e y . c o m / U K / e n / N e w s r o o m / N e w s - r e l e a s e s / 1 3 - 0 1 - 2 2 - - - E Y - c a l l e d - t o - g i v e - e v i d e n c e - t o - t h e - P u b l i c - A c c o u n t s - C o m m i t t e e g #
\ h t t p : / / w w w . u n r i s d . o r g / 8 0 2 5 6 B 3 C 0 0 5 B D 6 A B / s e a r c h / 5 C B 6 8 C 6 B C 6 B 5 F 9 2 5 C 1 2 5 7 B 0 C 0 0 3 9 1 3 5 9 ? O p e n D o c u m e n t 5 q
\ h t t p : / / w w w . u n r i s d . o r g / 8 0 2 5 6 B 3 C 0 0 5 B C C F 9 / s e a r c h / 6 6 9 0 F D B C C 2 B 2 5 3 3 3 C 1 2 5 7 0 B 3 0 0 3 0 7 E 3 B ? O p e n D o c u m e n t = z
- h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 5 8 2 1 1 6 2 / 7 5 8 2 1 1 6 2 / 8 g d
Z h t t p : / / w w w . o b s e r v a t o r i o - i b e r o a m e r i c a n o . o r g / R I C G / N % C 2 % B A _ 2 0 / S u m a r i o _ R e v i s t a _ n % C 2 % B A _ 2 0 . h t m
"
h t t p : / / w w w . p w c . l u / e n / i t - c o n s u l t i n g / d o c s / p w c - t e c h n o l o g y - f o r e c a s t - 2 0 1 2 - i s s u e - 3 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = T e c h n o l o g y + F o r e c a s t + I s s u e + 3 + 2 0 1 2 T
^ h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / p w c / u s / 1 0 m i n u t e s / ~ 3 / u A d D R g L U J E 0 / s u p p l y - c h a i n - f l e x i b i l i t y . j h t m l g 5
h t t p : / / w w w . u k m e d i a c e n t r e . p w c . c o m / N e w s - R e l e a s e s / G r e e n - D e a l - l a u n c h - P w C - c o m m e n t s - o n - e x p e c t a t i o n s - a n d - r o l e - o f - t h e - s c h e m e - 1 3 6 a . a s p x <
h t t p : / / p r e s s . p w c . c o m / G L O B A L / g o v e r n m e n t - a n d - t h e - g l o b a l - c e o - r e p o r t - c a l l s - f o r - a - n e w - c o n t r a c t - b e t w e e n - b u s i n e s s - a n d - t h e - s t a t e / s / 2 9 9 3 f e 8 2 - 9 a 4 4 - 4 a 3 9 - 8 a c c - 6 f 5 4 b 0 8 5 e 2 a c 1 t
h t t p : / / p r e s s . p w c . c o m / G L O B A L / g o v e r n m e n t s - a n d - i n d u s t r y - m u s t - w o r k - t o g e t h e r - t o - r e s o l v e - a v i a t i o n - c l i m a t e - i m p a s s e / s / 0 6 b 0 6 c 2 4 - 2 2 2 f - 4 f c 1 - 8 6 f 4 - 5 a f b f 1 4 e f d 8 b \ P
a h t t p : / / p r e s s . p w c . c o m / G L O B A L / c e o - c o n f i d e n c e - i n - g r o w t h - d o w n / s / 6 6 e 8 2 f 7 6 - f 4 d f - 4 3 5 4 - 9 2 2 8 - d 0 e 9 4 1 5 9 5 0 5 3
j h t t p : / / w w w . o e c d . o r g / n e w s r o o m / n e w a p p r o a c h t o g l o b a l i s a t i o n a n d g l o b a l v a l u e c h a i n s n e e d e d t o b o o s t g r o w t h a n d j o b s . h t m } }
3 h t t p : / / w w w . m i a . o r g . m y / n e w / n e w s _ d e t a i l s . a s p ? I D = 2 6 5 5 G X z
~ h t t p : / / w w w . k p m g . c o m / G l o b a l / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - r e l e a s e s / P a g e s / i n t e g r a t e d - r e p o r t i n g - f r a m e w o r k . a s p x 4 9 w
h t t p : / / w w w . k p m g . c o m / G l o b a l / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - r e l e a s e s / P a g e s / g l o b a l - m a n u f a c t u r e r s - s u p p l y - c h a i n - v i s i b i l i t y . a s p x K t
: h t t p : / / w w w . h p . j i c p a . o r . j p / e n g l i s h / n e w s / 2 0 1 2 / 1 2 / i n d e x . h t m l 9 9 4 9 H q
: h t t p : / / w w w . h p . j i c p a . o r . j p / e n g l i s h / n e w s / 2 0 1 3 / 0 2 / i n d e x . h t m l 1 0 0 3 0
B n
: h t t p : / / w w w . h p . j i c p a . o r . j p / e n g l i s h / n e w s / 2 0 1 2 / 1 2 / i n d e x . h t m l 9 9 5 0 T k
K h t t p : / / w w w . i s o . o r g / i s o / h o m e / n e w s _ i n d e x / n e w s _ a r c h i v e / n e w s . h t m ? r e f i d = R e f 1 7 1 1 V h
K h t t p : / / w w w . i s o . o r g / i s o / h o m e / n e w s _ i n d e x / n e w s _ a r c h i v e / n e w s . h t m ? r e f i d = R e f 1 7 3 2 U e
K h t t p : / / w w w . i s o . o r g / i s o / h o m e / n e w s _ i n d e x / n e w s _ a r c h i v e / n e w s . h t m ? r e f i d = R e f 1 7 0 9 \ b
K h t t p : / / w w w . i s o . o r g / i s o / h o m e / n e w s _ i n d e x / n e w s _ a r c h i v e / n e w s . h t m ? r e f i d = R e f 1 6 9 6 U _
K h t t p : / / w w w . i s o . o r g / i s o / h o m e / n e w s _ i n d e x / n e w s _ a r c h i v e / n e w s . h t m ? r e f i d = R e f 1 7 0 5 T \
K h t t p : / / w w w . i s o . o r g / i s o / h o m e / n e w s _ i n d e x / n e w s _ a r c h i v e / n e w s . h t m ? r e f i d = R e f 1 7 1 3 \ Y
K h t t p : / / w w w . i s o . o r g / i s o / h o m e / n e w s _ i n d e x / n e w s _ a r c h i v e / n e w s . h t m ? r e f i d = R e f 1 6 9 2 : \ V
U h t t p : / / w w w . i l o . o r g / g l o b a l / a b o u t - t h e - i l o / n e w s r o o m / n e w s / W C M S _ 2 0 5 3 1 5 / l a n g - - e s / i n d e x . h t m # b S
W h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 4 - 1 1 / u p c o m i n g - e v e n t - 2 0 1 4 - w o r l d - c o n g r e s s - a c c o u n t a n t s X P
^ h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 4 / s m p - e n e w s - s u s t a i n a b i l i t y - c h a l l e n g e s - a n d - o p p o r t u n i t i e s ^ M
y h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 3 / p r o f e s s i o n a l - a c c o u n t a n t s - b u s i n e s s - c o m m i t t e e - i n s t i t u t e - c h a r t e r e d - a c c o u n t a n t s - p a k i e f J
< h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 5 / p a i b - e n e w s - m a y - 2 0 1 3 f n G
@ h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 1 / p a i b - e n e w s - j a n u a r y - 2 0 1 3 D
y h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 3 / n e w - p u b l i c a t i o n - i f a c - h e l p s - p r o f e s s i o n a l - a c c o u n t a n t s - i m p l e m e n t - e f f e c t i v e - b u s i n e s s Z E A
q h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 1 / n e w - i f a c - g u i d a n c e - h e l p s - a c c o u n t a n t s - i m p r o v e - b u s i n e s s - r e p o r t i n g - p r o c e s s e s H Q >
f h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / i n t e r v i e w / 2 2 7 0 6 3 3 / i n t e r v i e w - n e w - i f a c - c h i e f - e x e c u t i v e - f a y e z - c h o u d h u r y R ;
y h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 2 / i n t e g r a t i n g - g o v e r n a n c e - t h r o u g h o u t - o r g a n i z a t i o n - h e l p s - a c h i e v e - s u s t a i n a b l e - s u c c e s s V C 8
y h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 6 / i f a c - g l o b a l - f o r u m - f o c u s e s - i n n o v a t i o n s - s u p p o r t - g r o w t h - s m a l l - b u s i n e s s e s - a n d - a c c o u n , 5
k h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 4 / i f a c - a p p l a u d s - r e l e a s e - i n t e r n a t i o n a l - i n t e g r a t e d - r e p o r t i n g - f r a m e w o r k L R 2
y h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 3 / i a e s b - i s s u e s - r e v i s e d - i e s - 5 - i n i t i a l - p r o f e s s i o n a l - d e v e l o p m e n t - p r a c t i c a l - e x p e r i e n c e
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y h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 2 / i a e s b - r e l e a s e s - r e v i s e d - i e s - 1 - e n t r y - r e q u i r e m e n t s - p r o f e s s i o n a l - a c c o u n t i n g - e d u c a t i o N ,
^ h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 3 / g l o b a l - a c c o u n t a n c y - l e a d e r s - i d e n t i f y - m a j o r - t h e m e s - 2 0 1 3
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v h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 5 / c g m a - d e s i g n a t i o n - a w a r d e d - i m p e r i a l - s p o n s o r s h i p - w o r l d - c o n g r e s s - a c c o u n t a n t s - 2 0 1 4 [ #
r h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 4 / b u i l d i n g - s u s t a i n a b l e - g r o w t h - r e d e f i n i n g - a c c o u n t a n c y - p r o f e s s i o n - a g e - t w i t t e r k *
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M h t t p : / / w w w . i a a e r . o r g / n e w s / f i l e s / I I R C _ W o r k i n g _ G r o u p _ a n d _ C o u n c i l _ F r a m e w o r k . p d f m q
O h t t p : / / i i r c . n e w s w e a v e r . c o . u k / 1 q r r j u 6 t b h v 1 4 v j k 2 2 0 3 7 h ? e m a i l = t r u e & a = 1 1 & p = 3 4 4 2 2 7 6 5 ' <
8 h t t p s : / / w w w . f a c e b o o k . c o m / I n s t i t u t o I n t e r n a c i o n a l d e C o s t o s
Z h t t p : / / w w w . i n t e r c o s t o s . o r g / a t t a c h m e n t s / a r t i c l e / 7 4 / X I I I C o n g r e s o I n t e r n a c i o n d e C o s t o s . p d f N O
U h t t p : / / w w w . i a p u c o . o r g . a r / a t t a c h m e n t s / a r t i c l e / 7 7 / A r t % C 3 % A D c u l o R e v i s t a I n f o r t a m b o . p d f J
U h t t p : / / w w w . a c c o u n t a b i l i t y . o r g / a b o u t - u s / n e w s / a n n o u n c e m e n t s / i i r c - f r a m e w o r k - l a u n c h . h t m l p p
O h t t p : / / w w w . a c c o u n t a b i l i t y . o r g / a b o u t - u s / n e w s / a n n o u n c e m e n t s / g r i - l a u n c h e s - g 4 . h t m l x ;
[ h t t p : / / w w w . a c c o u n t a b i l i t y . o r g / a b o u t - u s / n e w s / a n n o u n c e m e n t s / s c h e i w i l l e r - r o c h e - i n t e r v i e w . h t m l E
U h t t p : / / w w w . a c c o u n t a b i l i t y . o r g / a b o u t - u s / n e w s / a n n o u n c e m e n t s / u n g c - r o a d m a p - r e l e a s e d . h t m l D
R h t t p : / / w w w . a c c o u n t a b i l i t y . o r g / a b o u t - u s / n e w s / a n n o u n c e m e n t s / t r a n s f e r - o f - a a 1 0 0 0 . h t m l \ ^ h t t p : / / w w w . a c c o u n t a b i l i t y . o r g / a b o u t - u s / n e w s / a n n o u n c e m e n t s / a a - u n g c - r e l e a s e - r e s e a r c h - d a v o s . h t m l U h t t p : / / w w w . a c c o u n t a b i l i t y . o r g / a b o u t - u s / n e w s / a n n o u n c e m e n t s / c e o - k e y n o t e - i o d - d u b a i . h t m l . e \ h t t p : / / w w w . a c c o u n t a b i l i t y . o r g / a b o u t - u s / n e w s / a n n o u n c e m e n t s / a a - c o u n c i l - m e m b e r - j u m a h - s a i b . h t m l Z U h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 1 - 1 5 / T a s k _ F o r c e _ F i n a l i z e s _ C u r r i c u l u m _ t o _ B r i d g e _ t h e _ A c c o u n t i n g _ % e 2 % 8 0 % 9 8 S k i l l s _ G a p % e 2 % 8 0 % 9 9 . a s p x k ~ p h t t p : / / b u s i n e s s f i n a n c e m a g . c o m / t a x - a m p - a c c o u n t i n g / p u t t i n g - f r i e d m a n s - e t h i c s - i d e a s - h i s t o r y - b o o k s - w h e r e - t h e y - b e l o n g t Q h t t p : / / w w w . i m a n e t . o r g / P D F s / P u b l i c / P r e s s _ R e l e a s e s / 2 0 1 3 / G E C S Q 1 2 0 1 3 _ 2 3 A p r 2 0 1 3 . p d f ] 7 @ h t t p : / / w w w . i m a n e t . o r g / P D F s / P u b l i c / S F / 2 0 1 3 _ 0 3 / 0 3 _ 2 0 1 3 _ e t h i c s . p d f g ~ h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 5 - 2 9 / L a s t _ C h a n c e _ t o _ R e g i s t e r _ f o r _ I M A % e 2 % 8 0 % 9 9 s _ A n n u a l _ C o n f e r e n c e _ E x p o s i t i o n _ a t _ R e g u l a r _ R a t e s . a s p x h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 1 - 2 8 / I M A _ O p e n s _ R e g i s t r a t i o n _ f o r _ 9 4 t h _ A n n u a l _ C o n f e r e n c e _ E x p o s i t i o n . a s p x | d h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 3 - 2 5 / I M A _ I n t r o d u c e s _ 1 5 _ N e w _ E x p e r t s _ t o _ i t s _ S p e a k e r s _ B u r e a u _ F e a t u r i n g _ A c c o u n t i n g _ F i n a n c e _ a n d _ B u s i n e s s _ T h o u g h t _ L e a d e r s . a s p x t 9 \ h t t p : / / l i n k u p . i m a n e t . o r g / B l o g s M a i n / B l o g V i e w e r / ? B l o g K e y = d e e 3 4 5 3 0 - b 5 3 2 - 4 1 6 4 - b c c 0 - 4 8 2 f a 0 8 e c 7 b 7 c = h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e _ d e t a i l / 1 2 - 1 2 - 1 9 / I M A _ C o m m e n t s _ o n _ P r o p o s e d _ C h a n g e s _ t o _ I E S B A _ C o d e _ o f _ E t h i c s _ f o r _ A c c o u n t a n t s . a s p x B G h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 5 - 1 7 / I M A _ A n n o u n c e s _ W i n n e r s _ o f _ E d u c a t o r _ a n d _ S t u d e n t _ A w a r d s . a s p x < h t t p : / / w w w . i m a n e t . o r g / i m a _ m e m b e r s h i p / N e w C h a i r E l e c t _ p u b . a s p x h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 2 - 0 5 / I M A _ a n d _ N e t S u i t e _ R e p o r t _ F i n d s _ R o l e s _ o f _ F i n a n c e _ P r o f e s s i o n a l s _ E x p a n d i n g . a s p x # & h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 4 - 1 1 / I C M A _ R e c o g n i z e s _ T o p _ P e r f o r m e r s _ o n _ C e r t i f i e d _ M a n a g e m e n t _ A c c o u n t a n t _ C M A _ E x a m . a s p x u F h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 1 - 3 1 / G l o b a l _ B u s i n e s s _ C o n f i d e n c e _ D r o p p e d _ i n _ F o u r t h _ Q u a r t e r _ R e p o r t _ F i n d s . a s p x c ] h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 3 - 1 2 / E t h i c s _ I s s u e s _ f o r _ A c c o u n t a n t s _ G e t _ S p o t l i g h t _ a t _ I M A _ C o n f e r e n c e . a s p x N ( h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 3 - 0 5 / C y b e r - t e r r o r _ f e a r s _ a n d _ f u e l _ i n c r e a s e s _ a r e _ t o p _ c o n c e r n s _ f o r _ U S _ c o m p a n i e s _ s a y s _ n e w _ r e p o r t _ f r o m _ A C C A _ I M A . a s p x " h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 2 - 2 5 / B u s i n e s s _ L e a d e r s _ J o i n _ G l o b a l _ A c c o u n t i n g _ T h i n k _ T a n k . a s p x ! h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e s / p r e s s _ r e l e a s e _ d e t a i l _ a l l / 1 3 - 0 1 - 2 4 / A l l _ A C C A _ M e m b e r s _ N o w _ H a v e _ A c c e s s _ t o _ a _ U _ S _ M a n a g e m e n t _ A c c o u n t i n g _ C r e d e n t i a l . a s p x d h t t p : / / w w w . i m a n e t . o r g / a b o u t _ i m a / n e w s / p r e s s _ r e l e a s e _ d e t a i l / 1 2 - 1 2 - 1 0 / A C C A _ I M A _ S u r v e y _ I n d i c a t e s _ a _ T o u g h _ B a l a n c i n g _ A c t _ o f _ C F O _ P r i o r i t i e s . a s p x * h t t p : / / i c m a i . i n / d e t a i l / p r e s s - r e l e a s e s / 4 2 9 h ? ' h t t p : / / i c m a i . i n / d e t a i l / l a t e s t - n e w s / 4 3 3 j 4 ' h t t p : / / i c m a i . i n / d e t a i l / l a t e s t - n e w s / 4 1 8 1 2 h t t p : / / i c m a i . i n / s t u d e n t / M C Q 9 # , h t t p : / / i c m a i . i n / d e t a i l / c o m m e n t s - i n v i t e d / 4 4 6 ] " h t t p : / / i c m a i . i n / d e t a i l / t e n d e r / 3 7 2 r r # h t t p : / / i c m a i . i n / d e t a i l / u p d a t e s / 4 4 8 i > ' h t t p : / / i c m a i . i n / d e t a i l / l a t e s t - n e w s / 4 2 2 > % , h t t p : / / i c m a i . i n / d e t a i l / c o m m e n t s - i n v i t e d / 3 2 8 p z # h t t p : / / i c m a i . i n / d e t a i l / u p d a t e s / 3 6 7 p { # h t t p : / / i c m a i . i n / d e t a i l / u p d a t e s / 3 6 6 : 6 t h t t p : / / w w w . i c p a k . c o m / a t t a c h m e n t s / a r t i c l e / 3 3 9 / E S S - F K A M a r k e t i n g f o r K e n y a G R I C e r t i f i e d C o u r s e 1 2 t h F e b 2 0 1 3 f i n . d o c ? r } h t t p : / / w w w . f o c u s i f r s . c o m / m e n u _ g a u c h e / a c t u a l i t e s _ p h a r e / d i v e r s / c o n f e r e n c e _ i m a _ l e s _ f o n d a m e n t a u x _ d e _ i a s _ 1 9 _ a _ t r a v e r s _ l _ a c t u a l i t e ^ R < h t t p : / / w w w . f a c p c e . o r g . a r / w e b 2 0 1 1 / N o t i c i a s / i f a c _ g u i a _ p m . h t m l ~ F M h t t p : / / w w w . f a c p c e . o r g . a r / w e b 2 0 1 1 / N o t i c i a s / i a s b _ a c u e r d o _ c o o p e r a c i o n _ i i r c . h t m l Y h t t p : / / w w w . e y . c o m / U S / e n / N e w s r o o m / N e w s - r e l e a s e s / S h a r e h o l d e r - p r o p o s a l s - s h o w - i n v e s t o r s - a r e - p u s h i n g - f o r - m o r e - d i s c l o s u r e - a n d - e n h a n c e d - s u s t a i n a b i l i t y - r e p o r t i n g q h t t p : / / w w w . e y . c o m / G L / e n / N e w s r o o m / N e w s - r e l e a s e s / P r i c i n g - p r e s s u r e - a n d - c o s t - c u t t i n g - - t o p - r i s k s - f o r - b u s i n e s s - i n - 2 0 1 3 i v h t t p : / / w w w . e y . c o m / U S / e n / N e w s r o o m / N e w s - r e l e a s e s / 2 0 1 3 _ 1 5 _ M a y _ B o s t o n - C o l l e g e - C e n t e r - f o r - C o r p o r a t e - C i t i z e n s h i p - a n d - E Y - L L P Y y e h t t p : / / w w w . e y . c o m / G L / e n / N e w s r o o m / N e w s - r e l e a s e s / N e w s _ E Y - G e r m a n y - a c q u i r e s - J - M - M a n a g e m e n t - C o n s u l t i n g - A G > : P h t t p : / / w w w . e y . c o m / C A / e n / N e w s r o o m / N e w s - r e l e a s e s / 2 0 1 3 - - P D A C - E n g l i s h - p r e s s - r e l e a s e 8 } C h t t p : / / w w w . e y . c o m / C A / e n / N e w s r o o m / N e w s - r e l e a s e s / 2 0 1 3 - M i n i n g - o u t l o o k I D ~ 1 h t t p : / / w w w . p o r t a l c f c . o r g . b r / n o t i c i a . p h p ? n e w = 8 2 1 5 N T { * h t t p : / / w w w . c a p a . c o m . m y / a r t i c l e . c f m ? i d = 6 3 2 N T x * h t t p : / / w w w . c a p a . c o m . m y / a r t i c l e . c f m ? i d = 6 3 3 ` u < h t t p : / / w w w . c m a - c a n a d a . o r g / i n d e x . c f m / c i _ i d / 2 2 7 0 1 / l a _ i d / 1 . h t m # r O h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 1 / 2 3 / n e w - i s s u e - o f - c p a - c a n a d a - u p d a t e - r e l e a s e d - 6 / ' " o O h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 3 / 2 6 / n e w - i s s u e - o f - c p a - c a n a d a - u p d a t e - r e l e a s e d - 7 / 1 t l t h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 1 / 1 4 / n e w f o u n d l a n d - a n d - l a b r a d o r - c a - c m a - a n d - c g a - a c c o u n t i n g - b o d i e s - i s s u e - a n n o u n c e m e n t s / K i u h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 3 / 1 5 / n e w - b r u n s w i c k - i n s t i t u t e - o f - c h a r t e r e d - a c c o u n t a n t s - r e l e a s e s - m e m b e r - s u r v e y - r e s u l t s / = & f h h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 1 / 1 6 / n e w - b r u n s w i c k - c a - c m a - a n d - c g a - a c c o u n t i n g - b o d i e s - i s s u e - a n n o u n c e m e n t s / = < c ` h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 3 / 2 2 / n b i c a - c m a - n b - a n d - c g a - n b - r e l e a s e - p r o v i n c i a l - m e r g e r - p r o p o s a l / c ` < h t t p : / / w w w . c m a - c a n a d a . o r g / i n d e x . c f m / c i _ i d / 2 2 7 0 2 / l a _ i d / 1 . h t m m , ] < h t t p : / / w w w . c m a - c a n a d a . o r g / i n d e x . c f m / c i _ i d / 1 9 9 7 1 / l a _ i d / 1 . h t m _ Z h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 1 / 2 9 / i c a s - a n d - c m a - s k - i s s u e - r e p o r t - t o - g o v e r n m e n t - a n d - p r o v i d e - a n - u p d a t e - o n - u n i f i c a t i o n - d e v e l o p m e n t s / h & W < h t t p : / / w w w . c m a - c a n a d a . o r g / i n d e x . c f m / c i _ i d / 2 2 7 6 9 / l a _ i d / 1 . h t m D T q h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 3 / 1 3 / c p a - c a n a d a - b y - l a w - p u b l i s h e d - i n c l u d e s - a r t i c l e - o n - p r o t e c t i o n - o f - l e g a c y - r i g h t s / f ! Q < h t t p : / / w w w . c m a - c a n a d a . o r g / i n d e x . c f m / c i _ i d / 2 2 7 1 7 / l a _ i d / 1 . h t m " N H h t t p : / / c m a m a g a z i n e . d g t l p u b . c o m / i s s u e s / 2 0 1 3 - 0 6 - 3 0 / p d f / c m a _ 2 0 1 3 - 0 6 - 3 0 . p d f K K h t t p : / / c m a m a g a z i n e . d g t l p u b . c o m / i s s u e s / 2 0 1 3 - 0 4 - 3 0 / p d f / c m a _ 2 0 1 3 - 0 4 - 3 0 . p d f h t t p : / c m a m a g a z i n e . d g t l p u b . c o m / i s s u e s / 2 0 1 3 - 0 2 - 2 8 / p d f / c m a _ 2 0 1 3 - 0 2 - 2 8 . p d f / H H h t t p : / / c m a m a g a z i n e . d g t l p u b . c o m / i s s u e s / 2 0 1 3 - 0 2 - 2 8 / p d f / c m a _ 2 0 1 3 - 0 2 - 2 8 . p d f c ( E < h t t p : / / w w w . c m a - c a n a d a . o r g / i n d e x . c f m / c i _ i d / 2 2 6 8 3 / l a _ i d / 1 . h t m a ( B < h t t p : / / w w w . c m a - c a n a d a . o r g / i n d e x . c f m / c i _ i d / 2 2 5 8 2 / l a _ i d / 1 . h t m - ? K h t t p : / / w w w . c m a - c a n a d a . o r g / i n d e x . c f m / c i _ i d / 2 2 6 0 2 / l a _ i d / 1 / d o c u m e n t / 1 / r e _ i d / 0 q 3 < c h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 3 / 0 1 / c g a - n e w f o u n d l a n d - a n d - l a b r a d o r - a n n o u n c e s - p o s i t i v e - v o t e - r e s u l t s / S F 9 Y h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 3 / 2 0 / c g a - b r i t i s h - c o l u m b i a - r e l e a s e s - m e m b e r - s u r v e y - r e s u l t s / * a 6 h h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 3 / 0 4 / c a s - i n - a l b e r t a - t o - p r o v i d e - f e e d b a c k - o n - u n i f i c a t i o n - i n - m e m b e r - s u r v e y / J 3 Q h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 2 / 2 6 / c a s - c m a s - a n d - c g a s - i n - b c - i s s u e - a n n o u n c e m e n t s / M 0 } h t t p : / / c p a c a n a d a . c a / b l o g / 2 0 1 3 / 0 2 / 0 7 / c a - m a n i t o b a - a n d - c m a - m a n i t o b a - s i g n - a g r e e m e n t - t o - p u r s u e - m e r g e r - a n d - e s t a b l i s h - c p a - m a n i t o b a / 2 ' - X h t t p : / / w w w . t h e a c c o u n t a n t - o n l i n e . c o m / b l o g / w a k i n g - u p - t o - e t h i c s - h o r s e m e a t - a n d - d e r i v a t i v e s / + l * H h t t p : / / w w w . f m - m a g a z i n e . c o m / n e w s / c i m a - n e w s / v i e w - p r o f e s s i o n a l - s t a n d a r d s - 0 ' N h t t p : / / w w w . f m - m a g a z i n e . c o m / n e w s / c i m a - n e w s / v a l u e s - h o l d - k e y - s u c c e s s f u l - b u s i n e s s $ Y h t t p : / / w w w . h r m a g a z i n e . c o . u k / h r o / n e w s / 1 0 7 6 9 3 3 / t r u s t - b u s i n e s s - d a m a g e d - c i p d - c h i e f - e x e c u t i v e $ d ! O h t t p : / / w w w . l b o r o . a c . u k / d e p a r t m e n t s / s b e / n e w s / p r e s s - r e l e a s e s / 2 0 1 3 / 2 0 1 3 - 5 - 1 0 . h t m l ? ? t h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / M a l a y s i a / N e w s l e t t e r s a n d r e p o r t s / S E A s i a V o i c e - I s s u e 4 . p d f N m h t t p : / / w w w . f m - m a g a z i n e . c o m / c o m m e n t / o u r - g u e s t / r e f o r m s - c o u l d - b e - i n t r o d u c e d - a u t h o r i t i e s - l o o k - r e s t o r e - c o n f i d e n c e 1 v [ h t t p : / / w w w . c g m a . o r g / R e s o u r c e s / R e p o r t s / P a g e s / R e l e v a n c e - r e g a i n e d - p e r f o r m a n c e - m a n a g e m e n t . a s p x 3 ' C h t t p : / / w w w . t h e a c c o u n t a n t - o n l i n e . c o m / b l o g / p s y c h o p a t h s - a n d - c r i m i n a l s ' k h t t p : / / w w w . f m - m a g a z i n e . c o m / c o m m e n t / o u r - g u e s t / s t r o n g - l e a d e r s h i p - c a n - s t o p - y o u r - f i r m - b e i n g - p a r t - n e x t - c o r p o r a t e - c o r r u p t i o n - s c a n d a l J Y h t t p : / / w w w . c g m a . o r g / R e s o u r c e s / R e p o r t s / P a g e s / p e r f o r m a n c e - m e a s u r e m e n t - r i s k - m a n a g e m e n t . a s p x I N h t t p : / / w w w . c i m a g l o b a l . c o m / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / M e m b e r s - i n - p r a c t i c e / F L 6 h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / M A Y 2 0 1 3 - O B . p d f ! i 8 h t t p : / / w w w . c i m a g l o b a l . c o m / O u r - l o c a t i o n s / S i n g a p o r e / N e w s / k ; h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / I n s i g h t - e - m a g a z i n e / I n s i g h t - 2 0 1 3 / I n s i g h t - A p r i l - 2 0 1 3 / M a i n t a i n i n g - y o u r - p r o f e s s i o n a l i s m / , 3 h t t p : / / w w w . f t . l k / 2 0 1 3 / 0 4 / 0 3 / i t - p a y s - t o - b e - e t h i c a l / 4 S h t t p : / / w w w . c g m a . o r g / R e s o u r c e s / R e p o r t s / P a g e s / i n t e g r a t i n g - r i s k - i n t o - p e r f o r m a n c e . a s p x E f h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / M a l a y s i a / N e w s l e t t e r s a n d r e p o r t s / I n s p i r e 1 . p d f h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / S t u d e n t s / S t u d e n t - e - m a g a z i n e / V e l o c i t y - A p r i l - 2 0 1 3 / I g n o r i n g - t h e - e t h i c a l - d i m e n s i o n - a - v e r y - d a n g e r o u s - s t r a t e g y / l 7 h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / I n s i g h t - e - m a g a z i n e / I n s i g h t - 2 0 1 3 / I n s i g h t - M a r c h - 2 0 1 3 / I F A C - p o l l - o f - s m a l l - p r a c t i c e s / ~ j h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / S t u d e n t s / S t u d e n t - e - m a g a z i n e / V e l o c i t y - F e b r u a r y - 2 0 1 3 / H o w - w o u l d - y o u - d e a l - w i t h - u n e t h i c a l - b e h a v i o r / P ~ h t t p : / / w w w . c i p d . c o . u k / p m / p e o p l e m a n a g e m e n t / b / w e b l o g / a r c h i v e / 2 0 1 3 / 0 4 / 1 9 / h o w - w o u l d - y o u - d e a l - w i t h - a n - e t h i c a l - d i l e m m a - a t - w o r k . a s p x Z h t t p : / / w w w 1 . c i m a g l o b a l . c o m / e n - g b / A b o u t - u s / P r e s s - o f f i c e / P r e s s - r e l e a s e s / 2 0 1 3 / G l o b a l - b u s i n e s s - t o o - e a s i l y - s p o o k e d - b y - s h o r t - t e r m - e c o n o m i c - u n c e r t a i n t y / h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / I n s i g h t - e - m a g a z i n e / I n s i g h t - 2 0 1 3 / I n s i g h t - J u n e - 2 0 1 3 / F i n a n c i a l - r e p o r t i n g - n e w s - - J u n e - 2 0 1 3 / d c h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / I n s i g h t - e - m a g a z i n e / I n s i g h t - 2 0 1 3 / I n s i g h t - M a y - 2 0 1 3 / F i n a n c i a l - r e p o r t i n g - n e w s - - M a y - 2 0 1 3 / h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / I n s i g h t - e - m a g a z i n e / I n s i g h t - 2 0 1 3 / I n s i g h t - A p r i l - 2 0 1 3 / F i n a n c i a l - r e p o r t i n g - n e w s - - - A p r i l - 2 0 1 3 / 0 ? x h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / S t u d e n t s / S t u d e n t - e - m a g a z i n e / V e l o c i t y - F e b r u a r y - 2 0 1 3 / E t h i c s - v i t a l - f o r - T 4 - a n d - y o u r - c a r e e r / \ G E h t t p : / / w w w . f m - m a g a z i n e . c o m / n e w s / g l o b a l - n e w s / e t h i c a l - i s s u e s - s p o t l i g h t U h t t p : / / w w w . c g m a . o r g / R e s o u r c e s / R e p o r t s / P a g e s / e c o n o m i c - v a l u e - a d d e d - a d o p t i o n - c h i n a . a s p x ' " _ h t t p : / / w w w . t h e a c c o u n t a n t - o n l i n e . c o m / b l o g / c o s t s - o f - h i d i n g - t h e - n u m b e r s - w h a t - p r i c e - w o u l d - y o u - p a y / ^ z h t t p : / / w w w 1 . c i m a g l o b a l . c o m / e n - g b / A b o u t - u s / P r e s s - o f f i c e / P r e s s - r e l e a s e s / 2 0 1 3 / C o m p a n i e s - l a g g i n g - o n - b u s i n e s s - m o d e l - r e p o r t i n g / 5 h t t p : / / w w w . c i m a g l o b a l . c o m / O u r - l o c a t i o n s / A f r i c a / N e w s / Y _ ~ h t t p : / / w w w 1 . c i m a g l o b a l . c o m / e n - g b / A b o u t - u s / P r e s s - o f f i c e / P r e s s - r e l e a s e s / 2 0 1 3 / J a n u a r y / C I M A - p u b l i s h e s - N o v e m b e r - 2 0 1 2 - e x a m - r e s u l t s / 4 # T h t t p : / / w w w . s u n d a y t i m e s . l k / 1 3 0 4 2 8 / e d u c a t i o n / c i m a - k n o w l e d g e - f a s t - f o r w a r d - 6 - 4 2 2 1 0 . h t m l D U h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / I n d i a / C I M A - p u l s e _ M a r c h _ 1 3 . p d f m c h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / H o n g K o n g / N e w s l e t t e r s / h k - n e w s l e t t e r _ M a y . p d f 0 h h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / H o n g K o n g / N e w s l e t t e r s / n e w s l e t t e r - h k _ F e b - 2 0 1 3 . p d f e h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / H o n g K o n g / N e w s l e t t e r s / n e w s l e t t e r _ A p r 1 3 _ h k . p d f . ) x h t t p : / / w w w 1 . c i m a g l o b a l . c o m / e n - g b / A b o u t - u s / P r e s s - o f f i c e / P r e s s - r e l e a s e s / 2 0 1 3 / C I M A - a n n o u n c e s - r e s u l t s - f o r - M a r c h - 2 0 1 3 - e x a m s / ? s h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / A b o u t - u s / P r e s s - o f f i c e / P r e s s - r e l e a s e s / 2 0 1 3 / C G M A - d e s i g n a t i o n - a w a r d e d - i m p e r i a l - s p o n s o r s h i p - f o r - W C O A - 2 0 1 4 / . ? D h t t p : / / w w w . c g m a . o r g / A b o u t U s / P r e s s / P a g e s / i f a c - a n n o u n c e m e n t - w c o a . a s p x
h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / I n s i g h t - e - m a g a z i n e / I n s i g h t - 2 0 1 3 / I n s i g h t - F e b r u a r y - 2 0 1 3 / C a t c h - u p - o n - r e s p o n s i b l e - b u s i n e s s - i s s u e s / 6 > D h t t p : / / w w w . g l o b a l a c c o u n t a n t w e b . c o m / b u s i n e s s - m u s t - v a l u e - g o o d - p e o p l e / 9 y h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / T h o u g h t - l e a d e r s h i p / N e w s l e t t e r s / I n s i g h t - e - m a g a z i n e / I n s i g h t - 2 0 1 3 / J a n u a r y - 2 0 1 3 / B u i l d i n g - a n - e f f e c t i v e - a n t i - f r a u d - f r a m e w o r k / $ N L h t t p : / / w w w . c i m a g l o b a l . c o m / P a g e F i l e s / 3 7 2 4 2 0 3 9 9 / T h e B o t t o m L i n e _ F e b M a r c h . p d f | [ h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / S o u t h e r n A f r i c a / B L - A p r - M a y - 2 0 1 3 . p d f K Y h t t p : / / w w w . c i m a g l o b a l . c o m / D o c u m e n t s / O u r l o c a t i o n s d o c s / A u s t r a l i a / A u s t r a l a s i a V o i c e 2 . p d f 9 h t t p : / / w w w . c i m a g l o b a l . c o m / O u r - l o c a t i o n s / N e w Z e a l a n d / N e w s / 5 h t t p : / / w w w . c i m a g l o b a l . c o m / O u r - l o c a t i o n s / A f r i c a / N e w s / Y F i h t t p : / / w w w . d i n a m e d l a n d . c o m / a p p s / b l o g / s h o w / 2 5 7 1 2 3 4 4 - a - w h i s p e r - o n - g o v e r n a n c e - e t h i c s - t h a t - i s - g e t t i n g - l o u d e r R B 5 h t t p : / / w w w . f m - m a g a z i n e . c o m / f e a t u r e / d e p t h / b r i g h t - i d e a % & W h t t p : / / w w w . c i m a g l o b a l . c o m / e n - g b / E v e n t s - a n d - c p d - c o u r s e s / g l o b a l b u s i n e s s c h a l l e n g e / P o l a n d / r g h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / M a r c h / I I R C - p u b l i s h e s - b a c k g r o u n d - p a p e r - o n - b u s i n e s s - m o d e l - c o n c e p t 1 / @ [ 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 7 4 9 . a s p x E U 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 6 5 0 5 . a s p x A Z 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 7 5 8 . a s p x D Z 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 8 0 7 . a s p x N ] 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 0 5 8 . a s p x F Z 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 8 2 7 . a s p x L ^ | 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 8 2 . a s p x K ] y 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 1 0 9 . a s p x E S v 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 5 1 3 . a s p x B U s 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 2 6 2 . a s p x J W p 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 0 1 2 . a s p x M T m 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 5 9 4 . a s p x M R j 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 3 9 4 . a s p x D T g : h t t p : / / w w w . c g m a . o r g / m a g a z i n e / f e a t u r e s / p a g e s / 2 0 1 3 7 6 6 9 . a s p x @ U d 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 3 4 3 . a s p x L V a 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 6 8 5 . a s p x L Y ^ 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 5 8 9 . a s p x G Q [ 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 4 3 0 . a s p x M W X 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 3 9 1 . a s p x @ Z U 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 7 4 8 . a s p x D R R : h t t p : / / w w w . c g m a . o r g / m a g a z i n e / f e a t u r e s / p a g e s / 2 0 1 3 7 9 6 0 . a s p x B ^ O 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 6 2 . a s p x A [ L 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 7 5 9 . a s p x B ] I 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 8 6 0 . a s p x M P F 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 0 6 5 . a s p x L P C 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 6 8 3 . a s p x F P @ 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 4 2 1 . a s p x A P = 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 7 5 2 . a s p x M ] : 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 9 1 . a s p x F ^ 7 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 2 2 . a s p x E Q 4 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 2 5 1 3 4 . a s p x K P 1 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 0 0 5 . a s p x M P . 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 7 9 2 . a s p x G P + 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 3 3 6 . a s p x @ V ( 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 7 4 4 . a s p x B [ % 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 6 7 . a s p x A X " : h t t p : / / w w w . c g m a . o r g / m a g a z i n e / f e a t u r e s / p a g e s / 2 0 1 3 7 1 3 2 . a s p x M U 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 5 9 5 . a s p x I P 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 1 2 4 . a s p x G T 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 3 8 . a s p x C S 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 6 7 0 . a s p x K W 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 0 0 2 . a s p x J T 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 0 1 1 . a s p x F _
6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 8 2 2 . a s p x @ [
: h t t p : / / w w w . c g m a . o r g / m a g a z i n e / f e a t u r e s / p a g e s / 2 0 1 2 6 9 3 8 . a s p x A Y 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 8 5 4 . a s p x F R : h t t p : / / w w w . c g m a . o r g / m a g a z i n e / f e a t u r e s / p a g e s / 2 0 1 3 6 9 5 0 . a s p x D S 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 5 0 3 . a s p x I ] 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 1 2 9 . a s p x L P 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 0 7 5 . a s p x T U h t t p : / / w w w . c g m a . o r g / m a g a z i n e / p a g e s / d u b a i - i s - b u i l d i n g - b i l l i o n - d o l l a r - f a s h i o n - h u b . a s p x F ^ 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 8 2 3 . a s p x G U 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 6 3 6 . a s p x I Q 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 1 2 5 . a s p x G W 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 6 3 4 . a s p x L Q 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 3 8 7 . a s p x L V 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 1 8 2 . a s p x B U 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 8 6 8 . a s p x B ] 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 6 1 . a s p x D S 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 5 0 3 . a s p x F T 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 2 8 . a s p x H ] 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 1 3 9 . a s p x B P 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 7 6 2 . a s p x E [ 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 1 7 . a s p x C ] 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 7 1 . a s p x G [ 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 3 7 . a s p x G \ 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 3 0 . a s p x B T 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 6 8 . a s p x @ U 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 4 4 4 . a s p x t s / h t t p : / / w w w . a t m a . c o m . a u / b l o g / p r e s i d e n t s - b l o g - 1 4 2 h t t p : / / w w w . c i c u r u g u a y . c o m . u y / x x x c i c / i n d e x . p h p / e s / $ & h t t p : / / c b c 2 0 1 3 . e m n u v e n s . c o m . b r / / m r h t t p : / / w w w . e c o n o m i s t a s . o r g / C o n t e n i d o / C o n s e j o / R e s u m e n P r e n s a / 1 _ 2 0 1 3 / 1 1 _ F E B R E R O / 1 8 - 0 2 - 1 3 / 1 6 0 2 _ A b c _ O P I N I N _ V . _ P i c h . p d f # # C h t t p : / / w w w . a e c a . e s / x v i i c o n g r e s o a e c a / n o r m a s p r e s e n t a c i o n t r a b a j o s . p d f I 9 h t t p : / / w w w . a e c a . e s / p r e m i o w w w / 2 0 1 3 / b a s e s p r e m i o w w w 2 0 1 3 . p d f j @ B h t t p : / / w w w . a e c a . e s / r e v i s t a e c a / p d f s / p r i v a d o _ r e v i s t a _ a e c a 1 0 0 _ 1 2 . p d f W i h t t p : / / i s . a e c a . e s / r e u n i o n - d e l - g r u p o - d e - t r a b a j o - s o b r e - i n f o r m a c i o n - i n t e g r a d a - y - d e - l a - c o m i s i o n - r s c - d e - a e c a / 4 w d h t t p : / / e l c r i t e r i o . c o m / g e s t i o n j o v e n / 2 0 1 3 / 0 6 / 0 3 / n u e v a s - p r a c t i c a s - d e - g e s t i o n - % C 2 % B 7 - n o 1 0 - m a y o - d e - 2 0 1 3 / E R 4 h t t p : / / w w w . a e c a . e s / p u b / d o c u m e n t o s / r s 8 _ n t 1 0 _ p c 2 8 . h t m * h t t p : / / w w w . a e c a . e s / p u b / d o c u m e n t o s / s f 3 . h t m . 6 + h t t p : / / w w w . a e c a . e s / p u b / d o c u m e n t o s / p c 8 r . h t m & > h t t p : / / w w w . a e c a . e s / t e m p o r a l e s 2 0 1 3 / i n v i t a c i o n _ e n t r e g a s 2 0 1 3 . p d f d [ C h t t p : / / w w w . a e c a . e s / a c t u a l i d a d n i c / a r t i c u l o _ s o c i o s _ r s c _ g a r r i g u e s . h t m N Z B h t t p : / / w w w . d a b . h i - h o . n e . j p / s - u e n o / A P M A A _ a s i a / 2 0 1 4 _ c o n f e r e n c e 1 . h t m J A h t t p : / / w w w . d a b . h i - h o . n e . j p / s - u e n o / A P M A A _ a s i a / 2 0 1 3 _ c o n f e r e n c e . h t m 0 ? h t t p : / / w w w . d a b . h i - h o . n e . j p / s - u e n o / A P M A A _ a s i a / p e o p l e _ p a g e _ 1 . h t m 2 U l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / E s V u D Q F 4 _ q U / 1 D F A 1 9 2 A - C C 8 5 - 4 7 B 8 - A 4 1 4 - D 5 5 F 4 1 6 D 3 4 1 D . h t m < * W h t t p : / / w w w . x b r l . o r g / n e w s / x i i - a n n o u n c e s - r e l e a s e - v e r s i o n i n g - s p e c i f i c a t i o n - r e c o m m e n d a t i o n f 3 X h t t p : / / w w w . x b r l . o r g / n e w s / x b r l - i n t e r n a t i o n a l - a n n o u n c e s - r e l e a s e - h t m l - v e r s i o n - x b r l - 2 1 - s p e c Q h t t p : / / w w w . x b r l . o r g / n e w s / x b r l - i n t e r n a t i o n a l - s e e k s - a b s t r a c t - m o d e l - i m p l e m e n t a t i o n s C : h t t p : / / w w w . x b r l . o r g / n e w s / x i i - 2 0 1 2 - a n n u a l - r e p o r t - a v a i l a b l e @ } E h t t p : / / w w w . x b r l . o r g / n e w s / x i i - t a x o n o m y - r e c o g n i t i o n - t a s k - f o r c e - g r a n t s - k ? z T h t t p : / / w w w . x b r l . o r g / n e w s / x i i - b e s t - p r a c t i c e s - b o a r d - s e e k s - c a s e - s t u d i e s - w e b i n a r - s e r i e s _ w - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 1 b f a f 6 e
/ 8 1 b f a f 6 e / 7 0 [ t - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 1 b f a f 6 e
/ 8 1 b f a f 6 e / 3 4 ] q b h t t p : / / w w w . s u p e r s a l u d . g o v . c o / s u p e r s a l u d / L i n k C l i c k . a s p x ? f i l e t i c k e t = M H 4 z Q X 2 r X L 0 = & t a b i d = 3 3 3 & m i d = 1 1 7 2 y i n g h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / C o m u n i c a d o s y P u b l i c a c i o n e s / D i s c u r s o s / 2 0 1 2 0 7 1 7 p r e n i i f n i a d i r e c t i v o s . p p t k a h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / C o m u n i c a d o s y P u b l i c a c i o n e s / D i s c u r s o s / 2 0 1 2 0 7 1 7 r e s p u e s t a s N I I F . p d f < u h ` h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / C o m u n i c a d o s y P u b l i c a c i o n e s / 2 0 1 3 0 3 2 0 c o m a c c e s o s e r v i c i o s f i n a n . d o c G p e M h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / a n c c 1 0 _ 1 3 . z i p / b K h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / N o r m a t i v a F i n a n c i e r a / A r c h i v o s / c c 1 0 _ 1 3 . d o c [ ] _ 5 h t t p : / / w w w . s u p e r v i g i l a n c i a . g o v . c o / ? i d c a t e g o r i a = 6 7 4 2 1 Y W \ 5 h t t p : / / w w w . s u p e r v i g i l a n c i a . g o v . c o / ? i d c a t e g o r i a = 6 7 6 0 9 5 s Y l h t t p : / / 1 7 2 . 1 6 . 0 . 7 0 : 8 0 0 0 / c / d o c u m e n t _ l i b r a r y / g e t _ f i l e ? u u i d = 4 8 e 3 2 c 2 b - 4 a 4 f - 4 d 8 a - 8 e 8 b - 3 d b a 4 a a 2 b 4 4 6 & g r o u p I d = 1 0 1 2 2 U V ^ h t t p : / / w w w . s u p e r t r a n s p o r t e . g o v . c o / s u p e r / p h o c a d o w n l o a d / C i r c u l a r e s / 2 0 1 3 / c i r c u l a r 1 3 d e 2 0 1 3 . p d f T S ^ h t t p : / / w w w . s u p e r t r a n s p o r t e . g o v . c o / s u p e r / p h o c a d o w n l o a d / C i r c u l a r e s / 2 0 1 3 / c i r c u l a r 0 2 d e 2 0 1 3 . p d f M P n h t t p : / / w w w . s u p e r t r a n s p o r t e . g o v . c o / s u p e r / p h o c a d o w n l o a d / C i r c u l a r e s / 2 0 1 3 / I n f o r m a c i o n M a t r i c e s y S u b o r d i n a d a s . r a r G M e h t t p : / / w w w . s u p e r t r a n s p o r t e . g o v . c o / s u p e r / p h o c a d o w n l o a d / C i r c u l a r e s / 2 0 1 3 / P l a n d e I m p l e m e n t a c i o n N I F . r a r T J ^ h t t p : / / w w w . s u p e r t r a n s p o r t e . g o v . c o / s u p e r / p h o c a d o w n l o a d / C i r c u l a r e s / 2 0 1 3 / c i r c u l a r 0 2 d e 2 0 1 3 . p d f K W G U h t t p : / / w w w . f a c p c e . o r g . a r / w e b 2 0 1 1 / N o t i c i a s / i a s b _ f o r o _ d e b a t e _ i n f o r m e s _ f i n a n c i e r o s . h t m l I D D h t t p : / / w w w . f a c p c e . o r g . a r / w e b 2 0 1 1 / N o t i c i a s / n _ d i s c u s i o n _ m a r c o _ i i . h t m l A N h t t p : / / w w w . f a c p c e . o r g . a r / w e b 2 0 1 1 / N o t i c i a s / n _ p r o y e c t o _ r e v i s i n _ n i i f _ p y m e s . h t m l / > F h t t p : / / w w w . f a c p c e . o r g . a r / w e b 2 0 1 1 / N o t i c i a s / n o t i c i a s _ p d f / r g n _ 6 1 3 _ 1 2 . p d f 0 4 ; _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 1 & i d = 3 2 8 9 2 & m = t d & a = t d & d = d e p e n d 5 ^ 8 k h t t p : / / w w w . s u p e r s o l i d a r i a . g o v . c o / s i t e s / d e f a u l t / f i l e s / p u b l i c / n o r m a t i v a / c i r c u l a r _ e x t e r n a _ n o . _ 0 0 3 _ d e _ 2 0 1 3 . t i f y v 5 l h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o M e d i o s / D o c u m e n t o s O f f i c e / c i r e x t e r n a - 0 0 1 - 1 3 ( s u p e r s o l i d a r i a n i i f ) . d o c I E 2 h t t p : / / s a m a n t i l l a . c o m / ? p = 5 5 0 H B / h t t p : / / s a m a n t i l l a . c o m / ? p = 5 4 7 I E , h t t p : / / s a m a n t i l l a . c o m / ? p = 5 5 0 Y ) ^ h t t p s : / / w w w . s a i c a . c o . z a / D e s k t o p M o d u l e s / E n g a g e P u b l i s h / i t e m l i n k . a s p x ? i t e m I d = 3 9 5 5 & l a n g u a g e = e n - Z A m & h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / p u b l i c a t i o n s / i f r s - n e w s / i f r s - n e w s - a p r i l - 2 0 1 3 . j h t m l ? W T . r s s _ f = P w C ' s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = I F R S + n e w s + - + A p r i l + 2 0 1 3 e # { h t t p : / / w w w . p w c . l u / e n / i f r s / d o c s / p w c - i f r s - a p r i l 2 0 1 3 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = i f r s + n e w s ~ { h t t p : / / w w w . p w c . l u / e n / i f r s / d o c s / p w c - i f r s - m a r c h 2 0 1 3 . p d f ? W T . r s s _ f = P w C + L u x e m b o u r g + - + L a t e s t + N e w s & W T . r s s _ e v = a & W T . r s s _ a = i f r s + n e w s ~ h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / p u b l i c a t i o n s / i f r s - n e w s / i f r s - n e w s - m a r c h - 2 0 1 3 . j h t m l ? W T . r s s _ f = P w C ' s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = I F R S + n e w s + - + M a r c h + 2 0 1 3 A % h t t p : / / w w w . f o n d a z i o n e o i c . e u / ? p = 1 0 1 3 2 " y $ h t t p : / / w w w . f o n d a z i o n e o i c . e u / ? p = 9 9 3 2 9 h t t p s : / / w w w . m i n c o m e r c i o . g o v . c o / p u b l i c a c i o n e s . p h p ? i d = 5 5 2 5 T h t t p : / / w w w . k p m g . c o m / G l o b a l / e n / I s s u e s A n d I n s i g h t s / A r t i c l e s P u b l i c a t i o n s / P r e s s - r e l e a s e s / P a g e s / i a s b - e a s e - t r a n s i t i o n - i f r s - r a t e - r e g u l a t i o n . a s p x D : h t t p : / / w w w . h p . j i c p a . o r . j p / e n g l i s h / n e w s / 2 0 1 2 / 1 1 / i n d e x . h t m l 9 8 9 4 $ 7 3 h t t p : / / w w w . i v s c . o r g / c o n t e n t / n o v e m b e r - 2 0 1 2 - i s s u e - 5 0 " ( L h t t p : / / w w w . i v s c . o r g / c o n t e n t / s p e c i a l i s e d - p u b l i c - s e r v i c e - a s s e t s - p r e s s - r e l e a s e
> h t t p : / / w w w . i v s c . o r g / c o n t e n t / i n v e s t m e n t - p r o p e r t y - p r e s s - r e l e a s e r R h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 2 / d i c i e m b r e / 3 1 d i c / c i n c o d i a s _ 3 1 d i c . p d f g + O h t t p : / / w w w . i f r s . o r g / A l e r t s / S M E / P a g e s / A p r i l - I F R S - f o r - S M E s - U p d a t e - p u b l i s h e d . a s p x ] @ m h t t p : / / w w w . i f r s . o r g / A l e r t s / P r e s s R e l e a s e / P a g e s / I F R S - I n t e r p r e t a t i o n s - C o m m i t t e e - 2 0 1 3 - a p p o i n t m e n t s - M a y - 2 0 1 3 . a s p x H f h t t p : / / w w w . i f r s . o r g / A l e r t s / P r e s s R e l e a s e / P a g e s / I A S B - a n d - A S B J - c o n f i r m - f u t u r e - r e l a t i o n s h i p - M a y - 2 0 1 3 . a s p x : h t t p : / / w w w . i f r s . o r g / A l e r t s / M e e t i n g / P a g e s / I A S B - M a y - 1 3 . a s p x 8 o c h t t p : / / w w w . i f r s . o r g / A l e r t s / P u b l i c a t i o n / P a g e s / I F R S - F o u n d a t i o n - p u b l i s h e s - f r e e - t e a c h i n g - m a t e r i a l . a s p x Q Z 5 h t t p : / / w w w . i f r s . o r g / A l e r t s / S M E / P a g e s / F e b - S M E - 1 3 . a s p x 2 h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / l a - y - d e - l a s - n i i f / A F h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / g r u p o - 1 - n i i f - a - q u e - f e c h a - c a l i f i c a r s e / " s D h t t p : / / w w w . i b r a c o n . c o m . b r / i b r a c o n / P o r t u g u e s / d e t N o t i c i a . p h p ? c o d = 1 0 3 7 ; 6 G h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 5 / i f r s - f o r - s m e s - t r a i n i n g - m a t e r i a l ! b 8 h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 5 / i f r i c - m e m b e r s h i p 9 { G h t t p : / / w w w . i a s p l u s . c o m / e n / p u b l i c a t i o n s / g l o b a l / p r o j e c t - i n s i g h t s / r e v e n u e 9 x 0 h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 3 / r e d - b o o k - h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 3 / k o r e a N : h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 3 / i f r s - t a x o n o m y - 2 0 1 3 N W 6 h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 2 / i f r s - a c - a g e n d a y ! @ h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 2 / e s m a - o n - t h e - i f r s - f o r - s m e < - < h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 2 / e n g l i s h - d a n j o u - p a p e r B Z A h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 2 / i f r s - c o n f e r e n c e - a m s t e r d a m ] 1 h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 3 / e u - i f r s - 1 g g ; h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 3 / i f r i c - a g e n d a - 0 3 2 0 1 2 ? # < h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 2 / 1 0 - y e a r s - o f - i f r s s - i i H Y I h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 2 / n e w - i f r s - a d v i s o r y - c o u n c i l - m e m b e r s m ~ P h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 2 / n e w - e u r o - n e w s l e t t e r - c o n c e p t u a l - f r a m e w o r k
R h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 2 / d e c e m b e r / e s m a - c o m m e n t - l e t t e r - o n - i f r s - f o r - s m e s d m h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 2 / d e c e m b e r / e f r a g - d r a f t - c o m m e n t - l e t t e r - o n - a c c e p t a b l e - m e t h o d s - o f - d e p r e c i a t i o n - a n d - a m o r t i s a t i o n h h l h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 2 / d e c e m b e r / i f r s - c o m p l i a n c e - p r e s e n t a t i o n - a n d - d i s c l o s u r e - c h e c k l i s t - f o r - 2 0 1 2 . 1 s h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 2 / d e c e m b e r / i f r s - f o u n d a t i o n - i s s u e s - e d u c a t i o n a l - m a t e r i a l - o n - f a i r - v a l u e - m e a s u r e m e n t " t O h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 2 / d e c e m b e r / n e w - i f r s - f o r - s m e s - t r a i n i n g - m o d u l e R B h t t p : / / w w w . i a s p l u s . c o m / e n / n e w s / 2 0 1 3 / 0 1 / i a s b - e d - i f r s - t a x o n o m y - 2 0 1 3 ^ : h t t p : / / w w w . h k i c p a . o r g . h k / e n / a b o u t - u s / n e w s / s u b - i f r s - c y c l e / p ' p h t t p : / / w w w . i f r s . o r g / A l e r t s / P r o j e c t U p d a t e / P a g e s / I A S B - p u b l i s h e s - r e v i s e d - p r o p o s a l s - f o r - l o a n - l o s s - p r o v i s i o n i n g . a s p x
a h t t p : / / w w w . i f r s . o r g / A l e r t s / G o v e r n a n c e / P a g e s / T r u s t e e s - a n n o u n c e - m e m b e r s h i p - o f - A S A F - M a r c h - 2 0 1 3 . a s p x h t t p : / / w w w . g l e n i f . o r g / e s / i n d e x . p h p ? o p t i o n = c o m _ c o n t e n t & v i e w = a r t i c l e & i d = 1 2 7 : d i r e c t o r i o - d e l - g l e n i f - s e - r e u n e - e n - e c u a d o r & c a t i d = 3 6 : n o t i c i a s & I t e m i d = 5 5 F Q 5 h t t p : / / w w w . g l e n i f . o r g / e s / i m a g e s / s t o r i e s / p d f / g t t 6 . p d f F P 5 h t t p : / / w w w . g l e n i f . o r g / e s / i m a g e s / s t o r i e s / p d f / g t t 7 . p d f L
6 h t t p : / / w w w . g l e n i f . o r g / e s / i m a g e s / s t o r i e s / p d f / g t t 1 0 . p d f j S h t t p : / / w w w . f a c p c e . o r g . a r / w e b 2 0 1 1 / N o t i c i a s / n o t i c i a s _ p d f / y _ l a s _ p y m e s _ d o n d e _ e s t a n . p d f b [ 9 h t t p : / / w w w . f a c p c e . o r g . a r / w e b 2 0 1 1 / N o t i c i a s / i a s b _ a s a f . h t m l Y < h t t p : / / w w w . f a c p c e . o r g . a r / w e b 2 0 1 1 / N o t i c i a s / n _ c i r c u l a r _ 4 . h t m l H " [ h t t p : / / w w w . f e e . b e / c u r r e n t i s s u e s / d e f a u l t . a s p ? c o n t e n t _ r e f = 1 5 7 3 & l i b r a r y _ r e f = 4 & c a t e g o r y _ r e f = 7 3 4 : | h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / F e b r u a r y / E F R A G - a n d - t h e - n a t i o n a l - s t a n d a r d - s e t t e r s - o f - F r a n c e , . a s p x r h t t p : / / w w w . f a s b . o r g / c s / C o n t e n t S e r v e r ? c = F A S B C o n t e n t _ C & p a g e n a m e = F A S B / F A S B C o n t e n t _ C / N e w s P a g e & c i d = 1 1 7 6 1 6 0 9 2 7 4 1 2 & r s s = 1 ~ r h t t p : / / w w w . f a s b . o r g / c s / C o n t e n t S e r v e r ? c = F A S B C o n t e n t _ C & p a g e n a m e = F A S B / F A S B C o n t e n t _ C / N e w s P a g e & c i d = 1 1 7 6 1 6 0 9 5 0 6 1 6 & r s s = 1 = < { h t t p : / / w w w . e f r a g . o r g / F r o n t / n 1 - 1 1 1 9 / E F R A G - s - c o m m e n t - l e t t e r - t o - t h e - I A S B - o n - t h e - t r a n s i t i o n - f r o m - I A S - 3 9 - t o - I F R S - 9 - f o r - m a c r o - h e d g i n g - p r a c t i c e s - . a s p x x h t t p : / / w w w . e f r a g . o r g / F r o n t / n 1 - 1 1 2 1 / E F R A G - s - F i n a l - C o m m e n t - L e t t e r - o n - t h e - I A S B - s - E D - 2 0 1 3 - 1 - R e c o v e r a b l e - A m o u n t - D i s c l o s u r e s - f o r - N o n - F i n a n c i a l - A s s e t s - - P r o p o s e d - A m e n d m e n t s - t o - I A S - 3 6 - - . a s p x % ` u h t t p : / / w w w . e f r a g . o r g / F r o n t / n 1 - 1 1 0 6 / E F R A G - s - e n d o r s e m e n t - a d v i c e - a n d - e f f e c t s - s t u d y - r e p o r t - o n - I n v e s t m e n t - E n t i t i e s - - A m e n d m e n t s - t o - I F R S - 1 0 - - I F R S - 1 2 - a n d - I A S - 2 7 - . a s p x ( j r h t t p : / / w w w . e f r a g . o r g / F r o n t / n 1 - 1 1 0 7 / E F R A G - s - F i n a l - C o m m e n t - L e t t e r - o n - t h e - I A S B - E D - 2 0 1 2 - 2 - A n n u a l - I m p r o v e m e n t s - t o - I F R S s - 2 0 1 1 - 2 0 1 3 - C y c l e . a s p x 3 l o h t t p : / / w w w . d r s c . d e / s e r v i c e / i n d e x _ e n . p h p ? i x n p _ d o = s h o w _ n e w s _ i n d e x & i x n p _ l a n g = e n & i x n p _ i d = 2 & i x n p _ p a g e = 1 & i x n p _ d o = s h o w _ n e w s _ a r t i c l e & i x n p _ a r t _ i d = 2 8 2 5
l 2 h t t p : / / 1 9 0 . 2 4 . 1 3 4 . 6 8 / r e l a t o r i a / 2 0 1 2 / c - 1 0 1 8 - 1 2 . h t m C A i ^ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 2 / F i l e N o v i t a s 3 9 2 / C G N C P 3 9 5 1 1 - 2 0 1 2 . d o c L B f ^ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 1 / F i l e N o v i t a s 3 9 1 / C G N C P 4 0 2 4 1 - 2 0 1 2 . d o c 6 & c _ h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / E n m i e n d a s N I I F 2 0 1 2 _ A p r o b a d o M a r z o 1 2 d e 2 0 1 2 _ 0 . p d f ^ H ` ^ h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / C O N S O L I D A C I O N P L A N D E T R A B A J O A D I C 3 1 2 0 1 2 - 3 . x l s x ] Z h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / P R E S E N T A C I N P L A N D E T R A B A J O A D I C . 3 1 2 0 1 2 . p d f Z U h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / P R O G R A M A D E T R A B A J O A J U S T A D O D E L C T C P . p d f L W M h t t p : / / w w w . c t c p . g o v . c o / s i t e s / d e f a u l t / f i l e s / D i r e c c i o n a m i e n t o d i c d e 2 0 1 2 . p d f [ L T ] h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 3 / F i l e N o v i t a s 3 9 3 / C E 0 0 0 1 6 0 0 - 2 0 1 3 . d o c , Q C h t t p : / / w w w . c i n i f . o r g . m x / i m a g e n e s / a n u n c i o s / P r o m u l g a c i o n _ d i c 2 0 1 2 . p d f = N C h t t p : / / w w w . c i n i f . o r g . m x / i m a g e n e s / p r o m u l g a c i o n e s / M e j o r a s N I F 2 0 1 3 . p d f y K H h t t p : / / w w w . c i n i f . o r g . m x / i m a g e n e s / a r c h i v o s / c a m b i o s c o n t a b l e s 2 0 1 3 _ v 3 . p d f H h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 1 6 0 4 2 0 1 3 0 1 _ ( n i i f _ p a r a _ m i c r o e m p r e s a s _ e n _ c o l o m b i a _ a c t i v o ) / n o t i - 1 6 0 4 2 0 1 3 0 1 _ ( n i i f _ p a r a _ m i c r o e m p r e s a s _ e n _ c o l o m b i a _ a c t i v o ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 2 5 7 & C o d S e c c i o n = 1 1 0 E h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 1 7 0 4 2 0 1 3 0 4 _ ( n i i f _ p a r a _ m i c r o e m p r e s a s _ e n _ c o l o m b i a _ p a s i v o ) / n o t i - 1 7 0 4 2 0 1 3 0 4 _ ( n i i f _ p a r a _ m i c r o e m p r e s a s _ e n _ c o l o m b i a _ p a s i v o ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 2 6 3 & C o d S e c c i o n = 1 1 0
B h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 1 8 0 4 2 0 1 3 0 2 _ ( n i i f _ p a r a _ m i c r o e m p r e s a s _ e n _ c o l o m b i a _ p a t r i m o n i o ) / n o t i - 1 8 0 4 2 0 1 3 0 2 _ ( n i i f _ p a r a _ m i c r o e m p r e s a s _ e n _ c o l o m b i a _ p a t r i m o n i o ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 2 6 8 & C o d S e c c i o n = 1 1 0 ? h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 2 1 0 4 2 0 1 3 1 2 _ ( i m p l e m e n t a c i o n _ d e _ l a s _ n i i f _ e n _ c o l o m b i a ) / n o t i - 2 1 0 4 2 0 1 3 1 2 _ ( i m p l e m e n t a c i o n _ d e _ l a s _ n i i f _ e n _ c o l o m b i a ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 2 9 2 & C o d S e c c i o n = 1 1 0 ! 5 < h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 3 0 0 4 2 0 1 3 0 1 _ ( n i f _ p a r a _ m i c r o e m p r e s a s ) / n o t i - 3 0 0 4 2 0 1 3 0 1 _ ( n i f _ p a r a _ m i c r o e m p r e s a s ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 3 2 8 & C o d S e c c i o n = 1 1 0 S 9 " h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 0 2 0 5 2 0 1 3 _ ( i m p l e m e n t a c i o n _ d e _ n i i f _ e n _ e l _ s e c t o r _ s o l i d a r i o _ n o _ e s _ c o n t r a r i a _ a _ l a _ c l a s i f i c a c i o n ) / n o t i - 0 2 0 5 2 0 1 3 _ ( i m p l e m e n t a c i o n _ d e _ n i i f _ e n _ e l _ s e c t o r _ s o l i d a r i o _ n o _ e s _ c o n t r a r i a _ a _ l a _ c l a s i f i c a c i o n ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 3 3 0 & C o d S e c c i o n = 1 1 0 V J 6 h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 0 4 0 4 2 0 1 3 0 1 - ( e s _ o b l i g a t o r i o _ p a r a _ e l _ c o n t a d o r _ p u b l i c o _ c e r t i f i c a r s e _ e n _ n i i f ) / n o t i - 0 4 0 4 2 0 1 3 0 1 - ( e s _ o b l i g a t o r i o _ p a r a _ e l _ c o n t a d o r _ p u b l i c o _ c e r t i f i c a r s e _ e n _ n i i f ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 1 8 8 & C o d S e c c i o n = 1 1 0 3 h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 0 4 0 4 2 0 1 3 0 4 _ ( e s t a s _ s o n _ l a s _ p r i m e r a s _ d i r e c t r i c e s _ e n _ n i f _ p a r a _ m i c r o e m p r e s a s _ e n _ c o l o m b i a ) / n o t i - 0 4 0 4 2 0 1 3 0 4 _ ( e s t a s _ s o n _ l a s _ p r i m e r a s _ d i r e c t r i c e s _ e n _ n i f _ p a r a _ m i c r o e m p r e s a s _ e n _ c o l o m b i a ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 1 9 5 & C o d S e c c i o n = 1 1 0 0 h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 0 5 0 4 2 0 1 3 _ ( e n t i d a d _ q u e _ i m p o r t a _ m a s _ d e l _ 5 0 _ _ d e _ s u s _ c o m p r a s ) / n o t i - 0 5 0 4 2 0 1 3 _ ( e n t i d a d _ q u e _ i m p o r t a _ m a s _ d e l _ 5 0 _ _ d e _ s u s _ c o m p r a s ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 1 9 9 & C o d S e c c i o n = 1 1 0 3 ( - h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 0 8 0 4 2 0 1 3 0 1 _ ( c o n t a d o r e s _ a _ d e s t a c a r s e _ d e l _ m o n t o n ) / n o t i - 0 8 0 4 2 0 1 3 0 1 _ ( c o n t a d o r e s _ a _ d e s t a c a r s e _ d e l _ m o n t o n ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 2 0 4 & C o d S e c c i o n = 1 1 0 $ < * h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 0 9 0 4 2 0 1 3 0 6 _ ( l l e g o _ l a _ h o r a _ d e _ a j u s t a r ) / n o t i - 0 9 0 4 2 0 1 3 0 6 _ ( l l e g o _ l a _ h o r a _ d e _ a j u s t a r ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 2 2 5 & C o d S e c c i o n = 1 1 0 p d ' h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 1 0 0 4 2 0 1 3 0 4 _ ( a p l i c a c i o n _ d e _ l a s _ n i i f _ g r u p o _ 1 _ a p l i c o ) / n o t i - 1 0 0 4 2 0 1 3 0 4 _ ( a p l i c a c i o n _ d e _ l a s _ n i i f _ g r u p o _ 1 _ a p l i c o ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 2 2 9 & C o d S e c c i o n = 1 1 0 & s $
h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 0 3 0 1 1 3 - 0 1 ( g o b i e r n o _ n a c i o n a l _ e x p i d e _ n i f _ p a r a _ e n t i d a d e s _ q u e _ c o n f o r m a n _ e l _ g r u p o _ 1 ) / n o t i - 0 3 0 1 1 3 - 0 1 ( g o b i e r n o _ n a c i o n a l _ e x p i d e _ n i f _ p a r a _ e n t i d a d e s _ q u e _ c o n f o r m a n _ e l _ g r u p o _ 1 ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 2 9 6 5 & C o d S e c c i o n = 1 0 6 _ B ! h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 1 2 1 2 2 8 - 0 5 ( g o b i e r n o _ n a c i o n a l _ e x p i d e _ l a _ n o r m a _ d e _ i n f o r m a c i o n _ f i n a n c i e r a _ p a r a _ m i c r o e m p r e s a s ) / n o t i - 1 2 1 2 2 8 - 0 5 ( g o b i e r n o _ n a c i o n a l _ e x p i d e _ l a _ n o r m a _ d e _ i n f o r m a c i o n _ f i n a n c i e r a _ p a r a _ m i c r o e m p r e s a s ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 2 9 6 1 & C o d S e c c i o n = 1 0 6 H * h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 1 5 0 1 1 3 - 0 3 ( s u p e r s o c i e d a d e s _ s o l i c i t a _ i n f o r m a c i o n _ s o b r e _ e l _ p r o c e s o _ d e _ i m p l e m e n t a c i o n _ d e _ l a s _ n i f _ a ) / n o t i - 1 5 0 1 1 3 - 0 3 ( s u p e r s o c i e d a d e s _ s o l i c i t a _ i n f o r m a c i o n _ s o b r e _ e l _ p r o c e s o _ d e _ i m p l e m e n t a c i o n _ d e _ l a s _ n i f _ a ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 0 0 0 & C o d S e c c i o n = 1 0 6 ( n * h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 1 7 0 1 1 3 - 0 3 ( s u p e r v i g i l a n c i a _ r e a l i z a _ c l a s i f i c a c i o n _ p a r c i a l _ d e _ e m p r e s a s _ d e l _ s e c t o r _ p a r a _ a d o p c i o n _ d ) / n o t i - 1 7 0 1 1 3 - 0 3 ( s u p e r v i g i l a n c i a _ r e a l i z a _ c l a s i f i c a c i o n _ p a r c i a l _ d e _ e m p r e s a s _ d e l _ s e c t o r _ p a r a _ a d o p c i o n _ d ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 0 0 9 & C o d S e c c i o n = 1 0 6 E \ h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 1 8 0 1 1 3 - 0 3 ( q u i e n e s _ d e b e n _ i m p l e m e n t a r _ l a s _ n i f _ p a r a _ m i c r o e m p r e s a s ) / n o t i - 1 8 0 1 1 3 - 0 3 ( q u i e n e s _ d e b e n _ i m p l e m e n t a r _ l a s _ n i f _ p a r a _ m i c r o e m p r e s a s ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 0 1 4 & C o d S e c c i o n = 1 0 6 J * h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i 0 8 0 2 1 3 - 0 2 ( d e r o g a n _ r e s o l u c i o n e s _ q u e _ a d o p t a b a n _ e l _ m o d e l o _ g e n e r a l _ d e _ c o n t a b i l i d a d _ p a r a _ e m p r e s a s _ d e ) / n o t i 0 8 0 2 1 3 - 0 2 ( d e r o g a n _ r e s o l u c i o n e s _ q u e _ a d o p t a b a n _ e l _ m o d e l o _ g e n e r a l _ d e _ c o n t a b i l i d a d _ p a r a _ e m p r e s a s _ d e ) . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 0 8 4 & C o d S e c c i o n = 1 0 6 @ H . h t t p : / / w w w . c c p l . o r g . p e / n o t i c i a c o n t . p h p ? I D = 7 0 0 ~ F h t t p : / / w w w . a u d i t o r e s c o n t a d o r e s b o l i v i a . o r g / v e r _ n o t i c i a . p h p ? n o t i c i a = 1 9 7 ~ F h t t p : / / w w w . a u d i t o r e s c o n t a d o r e s b o l i v i a . o r g / v e r _ n o t i c i a . p h p ? n o t i c i a = 1 9 8 ` : h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / J a n u a r y / I A S B - E x p o s u r e - D r a f t - o n - p r o p o s e d - a m e n d m e n t s - t o - i m p a i r m e n t - u n d e r - I A S - 3 6 / U X h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / J a n u a r y / E F R A G s - l e t t e r - o n - t h e - I A S B s - R e v i e w - D r a f t - I F R S - 9 - H e d g e - A c c o u n t i n g / h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / J a n u a r y / E F R A G s - c o n s u l t a t i o n - o n - t h e - t r a n s i t i o n - f r o m - I A S - 3 9 - t o - I F R S - 9 - f o r - m a c r o - h e d g i n g - p r a c t i c e s / f w G h t t p : / / w w w . c p a a u s t r a l i a . c o m . a u / c p s / r d e / x c h g / c p a - s i t e / h s . x s l / 4 0 4 8 3 . h t m l 8 o c h t t p : / / w w w . i f r s . o r g / A l e r t s / P u b l i c a t i o n / P a g e s / I F R S - F o u n d a t i o n - p u b l i s h e s - f r e e - t e a c h i n g - m a t e r i a l . a s p x g 3 h t t p : / / w w w . e f r a g . o r g / F r o n t / n 1 - 1 1 0 9 / N e w s D e t a i l . a s p x a , 3 h t t p : / / w w w . e f r a g . o r g / F r o n t / n 1 - 1 0 6 4 / N e w s D e t a i l . a s p x & 3 D h t t p : / / w w w . c i c a . c a / p u b l i c a t i o n s / l i s t - o f - p u b l i c a t i o n s / i t e m 6 0 5 2 6 . a s p x Y p h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 3 & p _ n u m e r o = 7 1 9 & p _ f e c h a = 1 4 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 7 6 9 X p h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 3 & p _ n u m e r o = 7 1 8 & p _ f e c h a = 1 4 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 7 6 8 W p h t t p : / / s e r v o a s p r . i m p r e n t a . g o v . c o / d i a r i o p / d i a r i o 2 . p d f ? p _ t i p o = 0 3 & p _ n u m e r o = 7 1 7 & p _ f e c h a = 1 4 / 1 2 / 2 0 1 2 & p _ c o n s e c = 1 3 1 8 7 6 7 V z h t t p : / / w s p . p r e s i d e n c i a . g o v . c o / N o r m a t i v a / D e c r e t o s / 2 0 1 2 / D o c u m e n t s / D I C I E M B R E / 2 1 / D E C R E T O 2 6 6 9 D E L 2 1 D E D I C I E M B R E D E 2 0 1 2 . p d f F Z y h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / A p r i l / E F R A G - a n d - t h e - n a t i o n a l - s t a n d a r d - s e t t e r s - o f - F r a n c e , . a s p x N E 2 h t t p : / / w w w . a e c a . e s / p u b / r e f c / a r t i c u l o s . p h p ? i d = 1 1 5 8 E R 4 h t t p : / / w w w . a e c a . e s / p u b / d o c u m e n t o s / r s 8 _ n t 1 0 _ p c 2 8 . h t m X _ r h t t p s : / / w w w . a s b . o r . j p / a s b / a s b _ e / i n t e r n a t i o n a l _ a c t i v i t i e s / c o m m e n t s . j s p ; j s e s s i o n i d = 6 B D A E 5 9 4 7 6 6 F F 3 1 6 C 1 9 1 D F E C D 3 0 2 7 F A 1 z 8 c h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / c o n t a b i l i d a d - p a r a - m i c r o e m p r e s a s - e n - c o l o m b i a - l u i s - r a u l - u r i b e - m e d i n a / U
f h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 5 / 1 0 / d e c a l o g o - d e l - p r o c e s o - d e - i m p l e m e n t a c i o n - d e - l a s - n i i f - i f r s /
e h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 5 / 2 3 / l a - n o r m a - m i d i e n d o - a - l a r g o - p l a z o - e l - i m p a c t o - d e - l a s - n i i f / " k h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 5 / 2 4 / l a - c i t a - e l - c o n s e j o - t e c n i c o - d e - l a - c o n t a d u r i a - y a - e s - d e l - g l e n i f / Y h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 5 / 2 4 / e s t a b l e c e r - e l - g o b i e r n o - c o r p o r a t i v o - e n - l a s - e m p r e s a s - p a r a - l a - i m p l e m e n t a c i o n - a d e c u a d a - d e - l a s - n i i f - i f r s / i h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 1 9 / a l g u n a s - m i c r o e m p r e s a s - a p l i c a r a n - p a r c i a l m e n t e - l a s - n i i f - i f r s / 8 # s h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 1 9 / t e m a t i c a - n i i f - i f r s - q u e - e l - m a r c o - t e c n i c o - p a r a - m i c r o e m p r e s a s - n o - a b o r d a / ~ % h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 2 6 / e l - p a p e l - p r o t a g o n i c o - d e - l a - t e c n o l o g i a - y - e l - c o n o c i m i e n t o - p r o f e s i o n a l - e n - l a - i m p l e m e n t a c i o n - d e - l a s - n i i f - i f r s / W R y h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 2 6 / l a s - m i c r o e m p r e s a s - n o - p u e d e n - m i n i m i z a r - e l - c a m b i o - d e - m a r c o - n o r m a t i v o - t e c n i c o / " ; p h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 5 / 0 3 / n i i f - i f r s - l a - o p o r t u n i d a d - d e - e j e c u t a r - u n a - r e i n g e n i e r i a - d e - p r o c e s o s / h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / c a p a c i t a r s e - y - c e r t i f i c a r s e - e n - n i i f - m a r c a - l a - d i f e r e n c i a - e n - e l - p r o c e s o - d e - c o n v e r g e n c i a - h a c i a - l o s - e s t a n d a r e s - i n t e r n a c i o n a l e s / L D f h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / l a s - n i c - n i i f s - e n - c o l o m b i a - m a t e r i a l - e j e c u t i v o - 4 - l u i s - r a u l - u r i b e - m e d i n a / X U h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 3 / 2 7 / s u p e r s o c i e d a d e s - p u b l i c a r a - g u i a - p a r a - q u e - m i c r o e m p r e s a s - c u m p l a n - c o n - c o n v e r g e n c i a - d e l - d e c r e t o - 2 7 0 6 / N b h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 0 3 / c o n t a d o r e s - l e s - l l e g o - l a - h o r a - d e - c a p a c i t a r s e - e n - n i i f / f 2 h h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 0 5 / c t c p - c o n c e p t u a - c e r t i f i c a c i o n - e n - n i i f - n o - e s - n e c e s a r i a - p e r o / G Z h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 0 5 / l a - c i t a - a - e s t u d i a r - p e r o - e n - s e r i o - s o b r e - n i i f / T u h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 1 2 / e l - a s e g u r a m i e n t o - e s - t a n - i m p o r t a n t e - c o m o - l a - a p l i c a c i o n - d e - l a s - n i i f - i f r s / O O ^ h t t p : / / w w w . j a v e r i a n a . e d u . c o / p e r s o n a l e s / h b e r m u d e / N o v i t a s 3 9 0 / F i l e N o v i t a s 3 9 0 / C G N C P 3 1 9 7 1 - 2 0 1 2 . d o c
m h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 3 / 0 6 / n i i f - e n - c o l o m b i a - t o d a v i a - q u e d a n - m u c h o s - o b s t a c u l o s - p o r - d e r r i b a r / K D f h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / l a s - n i c - n i i f s - e n - c o l o m b i a - m a t e r i a l - e j e c u t i v o - 3 - l u i s - r a u l - u r i b e - m e d i n a / ) . h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 3 / 0 8 / f o r m a t o - 1 7 3 2 - l a - h e r r a m i e n t a - d e - a n a l i s i s - p a r a - l a - d i a n - s o b r e - i m p a c t o s - d e - l a s - n i i f - i f r s / J R ] h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / n i i f - i m p l i c a c i o n e s - d e - l a - n i c - 2 1 - r o n a l d - r o b e r t - r i v e r a - c a c e r e s / 5 " x h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / l a - c o n v e r g e n c i a - a - l a s - n i i f - e n - c o l o m b i a - e s - m a s - q u e - u n a - o b l i g a c i o n - l e g a l - w a l d o - m a t i c o r e n a / y 1 l h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / c t c p - e v a l u a c i o n - t e c n i c a - d e - l a s - n i i f - e n - c o l o m b i a - b e i k y - h a s l e y - c a r d o z o - v a r g a r / 7 - x h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / l a s - n i i f - y - s u - i m p l e m e n t a c i o n - s o l o - t i e n e - q u e - v e r - c o n - c o n t a b i l i d a d - l u i s - r a u l - u r i b e - m e d i n a / I D f h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / l a s - n i c - n i i f s - e n - c o l o m b i a - m a t e r i a l - e j e c u t i v o - 1 - l u i s - r a u l - u r i b e - m e d i n a / J D f h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / l a s - n i c - n i i f s - e n - c o l o m b i a - m a t e r i a l - e j e c u t i v o - 2 - l u i s - r a u l - u r i b e - m e d i n a / o + c h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 2 / 1 5 / l a - c i t a - o b l i g a c i o n - p a r a - q u i e n e s - a p l i q u e n - n i i f - p l e n a s / f \ h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 2 / 1 5 / s e - v i s l u m b r a - p u c - p a r a - a p l i c a c i o n - d e - n i i f - i f r s / J r h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 2 / 2 0 / a l - m o m e n t o - d e - i m p l e m e n t a r - n i i f - i n f o r m a c i o n - t r i b u t a r i a - s e r a - i l e g i b l e / p ? D h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 2 / 2 2 / l a - c i t a - p u c - p a r a - n i i f / F G | n h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 2 / 2 2 / c o n t a b i l i d a d - p a r a - e f e c t o s - f i s c a l e s - p o r - i m p l e m e n t a c i o n - n i i f - i f r s / O U y Z h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 2 / 2 7 / d i a - d e l - c o n t a d o r - e n t r e v i s t a - s a m u e l - m a n t i l l a /
v j h t t p : / / w w w . h e r n a n d o z u l u a g a . c o m / a n c l a d o s - e n - e l - c o s t o - h i s t o r i c o - a d i o s - a - l a s - n i i f - s a m u e l - a l b e r t o - m a n t i l l a - b / s | s P h t t p : / / a c t u a l i c e s e . c o m / o p i n i o n / e l - f u t u r o - d e - l o s - i f r s - s a m u e l - a l b e r t o - m a n t i l l a - b / p e h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 2 / 1 2 / 2 1 / q u e - p a s o - c o n - l o s - e s t a n d a r e s - i n t e r n a c i o n a l e s - e n - e l - 2 0 1 2 / } ! m h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 2 / 1 2 / 2 7 / l o - b u e n o - l o - m a l o - a c i e r t o s - y - d e s c a c h e s - e n - l a - c o n v e r g e n c i a - a - e s t a n d a r e s - i n t e r n a c i o n a l e s / W ] j ~ h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 2 / 1 2 / 2 0 / r e s u m e n - d e - c a m b i o s - a l - d i r e c c i o n a m i e n t o - e s t r a t e g i c o - d e l - c t c p - a - d i c i e m b r e - d e - 2 0 1 2 / g h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 1 / 0 2 / d e f i n i d a s - l a s - n u e v a s - n o r m a s - d e - c o n t a b i l i d a d - s i m p l i f i c a d a - q u e - l a s - m i c r o e m p r e s a s - a p l i c a r a n - a - p a r t i r - d e l - 2 0 1 4 / e u d h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 1 / 0 4 / g o b i e r n o - e m i t e - n o r m a s - c o n t a b l e s - p a r a - m i c r o e m p r e s a s - f o r m a l e s - e - i n f o r m a l e s - q u e - q u i e r a n - f o r m a l i z a r s e / _ a i h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 1 / 0 5 / g o b i e r n o - d e f i n e - g r u p o - 1 - p a r a - i m p l e m e n t a c i o n - d e - n i i f - p l e n a s / T ^ f h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 1 / 1 1 / g r u p o - 1 - a p l i c a r a - n i i f - p l e n a s - v i g e n t e s - a - e n e r o - 1 - d e - 2 0 1 2 / D [ h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 1 / 1 6 / s u p e r s o c i e d a d e s - p i d e - a - e m p r e s a s - d e l - g r u p o - 1 - o b l i g a d a s - a - a p l i c a r - n i i f - p l e n a s - i n f o r m a r - s u - p l a n - d e - i m p l e m e n t a c i o n / [ [ X m h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 1 / 1 8 / s u p e r s o c i e d a d e s - d e t e r m i n a - a c t i v i d a d e s - p a r a - c o n v e r g e n c i a - a - n i i f / K R U ] h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 1 / 1 8 / a p l i c a c i o n - v o l u n t a r i a - d e - n i i f - p l e n a s - i f r s - f u l l / + { R h h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 1 / 1 8 / a l g u n o s - i m p o r t a d o r e s - y - e x p o r t a d o r e s - a p l i c a r a n - n i i f - p l e n a s / v f O H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 2 6 4 v g L H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 2 7 9 w i I H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 9 6 z o F X h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 3 1 9 0 0 / f o r m e r - i c a e w - c h i e f - s e a l s - s m e - f i n a n c e - d e a l Q B x h t t p : / / a p p s . w e b o f k n o w l e d g e . c o m / f u l l _ r e c o r d . d o ? p r o d u c t = W O S & s e a r c h _ m o d e = R e f i n e & q i d = 2 & S I D = 1 D i g l e c J i g l 2 h B 5 F 2 k A & p a g e = 1 & d o c = 8 ( / @ h t t p : / / a p p s . w e b o f k n o w l e d g e . c o m / f u l l _ r e c o r d . d o ? p r o d u c t = W O S & s e a r c h _ m o d e = R e f i n e & q i d = 2 & S I D = 1 D i g l e c J i g l 2 h B 5 F 2 k A & p a g e = 1 & d o c = 4 & c a c h e u r l F r o m R i g h t C l i c k = n o . / = h t t p : / / a p p s . w e b o f k n o w l e d g e . c o m / f u l l _ r e c o r d . d o ? p r o d u c t = W O S & s e a r c h _ m o d e = R e f i n e & q i d = 2 & S I D = 1 D i g l e c J i g l 2 h B 5 F 2 k A & p a g e = 1 & d o c = 2 & c a c h e u r l F r o m R i g h t C l i c k = n o = z : - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 5 8 2 1 1 6 2 / 7 5 8 2 1 1 6 2 / 9 X 7 - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 7 8 e d 0 2 a 7
/ 7 8 e d 0 2 a 7 / 3 8 8 ; 4 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 1 3 3 & m = t d & a = t d & d = d e p e n d : : 1 _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 0 2 0 & m = t d & a = t d & d = d e p e n d 2 = . _ h t t p : / / w w w . s u p e r s o c i e d a d e s . g o v . c o / s s / d r v i s a p i . d l l ? M I v a l = s e c & d i r = 4 5 & i d = 3 3 0 5 8 & m = t d & a = t d & d = d e p e n d y i + g h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / C o m u n i c a d o s y P u b l i c a c i o n e s / D i s c u r s o s / 2 0 1 2 0 7 1 7 p r e n i i f n i a d i r e c t i v o s . p p t ( a h t t p : / / w w w . s u p e r f i n a n c i e r a . g o v . c o / C o m u n i c a d o s y P u b l i c a c i o n e s / D i s c u r s o s / 2 0 1 2 0 7 1 7 r e s p u e s t a s N I I F . p d f Z % ^ h t t p s : / / w w w . s a i c a . c o . z a / D e s k t o p M o d u l e s / E n g a g e P u b l i s h / i t e m l i n k . a s p x ? i t e m I d = 3 9 6 2 & l a n g u a g e = e n - Z A Z " ^ h t t p s : / / w w w . s a i c a . c o . z a / D e s k t o p M o d u l e s / E n g a g e P u b l i s h / i t e m l i n k . a s p x ? i t e m I d = 3 9 6 4 & l a n g u a g e = e n - Z A U ) h t t p : / / a c c o u n t i n g . p r o 2 n e t . c o m / x 7 4 7 4 9 . x m l > i @ h t t p : / / w w w . s e c . g o v / n e w s / s p e e c h / 2 0 1 3 / p c a o b - f o r u m - s l i d e s - 2 0 1 2 . p d f k 9 h t t p : / / p c a o b u s . o r g / N e w s / R e l e a s e s / P a g e s / 0 4 1 1 2 0 1 3 _ S B F . a s p x w L h t t p : / / p c a o b u s . o r g / N e w s / R e l e a s e s / P a g e s / 0 3 2 1 2 0 1 3 _ R e l e a s e _ s t a n d a r d _ r e o r g . a s p x f ; h t t p : / / p c a o b u s . o r g / N e w s / R e l e a s e s / P a g e s / 0 3 2 6 2 0 1 3 _ R e o r g . a s p x W > : h t t p : / / p c a o b u s . o r g / N e w s / R e l e a s e s / P a g e s / 0 2 2 5 2 0 1 3 _ 4 0 1 0 . a s p x W >
: h t t p : / / p c a o b u s . o r g / N e w s / R e l e a s e s / P a g e s / 0 2 2 5 2 0 1 3 _ 4 0 1 0 . a s p x 4 S
h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / i s s u e s / a u d i t i n g / a u d i t - v a l u e . j h t m l ? W T . r s s _ f = P w C % 2 7 s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = T h e + a u d i t + % 2 8 I n s i g h t s + f r o m + t h e + I n v e s t m e n t + C o m m u n i t y % 2 9 Y Y h t t p : / / w w w . p w c . f r / b e i n g - b e t t e r - i n f o r m e d - f s - r e g u l a t o r y - a c c o u n t i n g - a n d - a u d i t - b u l l e t i n . h t m l u h t t p : / / w w w . p w c . c o m / e n _ U S / u s / a u d i t - a s s u r a n c e - s e r v i c e s / a c c o u n t i n g - a d v i s o r y / p u b l i c a t i o n s / a s s e t s / p w c - w h a r t o n - c u r r e n c y - h e d g i n g - r i s k s - b e n e f i t s . p d f 3 # h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / p u b l i c a t i o n s / i n - b r i e f / 2 0 1 3 - 1 7 - p c a o b - p r o p o s e s - f r a m e w o r k - f o r - r e o r g a n i z a t i o n - o f - p c a o b - a u d i t i n g - s t a n d a r d s . j h t m l ? W T . r s s _ f = P w C % 2 7 s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = I n + b r i e f : + P C A O B + p r o p o s e s + f r a m e w o r k + f o r + r e o r g a n i z a t i o n + o f + P C A O B + a u d i t i n g + s t a n d a r d s + % 2 8 N o . + 2 0 1 3 - 1 7 % 2 9 8 = h t t p : / / w w w . p w c . c o m / u s / e n / c f o d i r e c t / e v e n t s / w e b c a s t s / p w c s - s t a t e - o f - t h e - i n t e r n a l - a u d i t - p r o f e s s i o n - a u d i t - c o m m i t t e e - p e r s p e c t i v e - w e b c a s t - m a r c h - 2 6 - 2 0 1 3 . j h t m l ? W T . r s s _ f = P w C % 2 7 s + C F O d i r e c t & W T . r s s _ e v = a & W T . r s s _ a = P w C % 2 7 s + 2 0 1 3 + S t a t e + o f + t h e + I n t e r n a l + A u d i t + P r o f e s s i o n : + T h e + A u d i t + C o m m i t t e e + P e r s p e c t i v e + w e b c a s t + % E 2 % 8 0 % 9 3 + M a r c h + 2 6 , + 2 0 1 3 p 9 K h t t p : / / w w w . p w c . f r / l e t t r e - n 2 0 - d e - l a u d i t - i n t e r n e - e t - d u - c o n t r o l e - i n t e r n e . h t m l $ f h t t p : / / w w w . p a s a i . o r g / s i t e / p a s a i / f i l e s / c o - o p _ r e g i o n a l _ r e p o r t / r e g i o n a l _ r e p o r t _ s u s t a i n a b l e _ f i s h e r i e s . p d f Z q h t t p : / / w w w . n z i c a . c o m / ~ / m e d i a / N Z I C A / D o c s / T e c h a n d B u s / S u b m i s s i o n s / D P 2 A s s u r a n c e f o r R e g i s t e r e d C h a r i t i e s P D F . a s h x I 2 h t t p : / / w w w . n b a a - t z . o r g / n b a a n e w s / a u d i t i n g f i r m s . p d f \ . h t t p : / / w w w . n b a a - t z . o r g / n b a a n e w s / p r e s i d e n t . p d f i / h t t p : / / w w w . n b a a - t z . o r g / n b a a n e w s / a s s e s s m e n t . p d f 9 e 4 h t t p : / / w w w . n b a a - t z . o r g / n b a a n e w s / m o r o g o r o s e m i n a r . p d f % h t t p : / / w w w . n b a a - t z . o r g / n b a a b y l a w . h t m 2 h t t p : / / w w w . m i a m a l t a . o r g / N e w s D e t a i l s . a s p x ? n i d = 2 3 1 1 } 3 h t t p : / / w w w . m i a . o r g . m y / n e w / n e w s _ d e t a i l s . a s p ? I D = 2 5 2 6 p 9 K h t t p : / / w w w . p w c . f r / l e t t r e - n 2 0 - d e - l a u d i t - i n t e r n e - e t - d u - c o n t r o l e - i n t e r n e . h t m l f c h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / S t a t i s t i c a l + a u d i t i n g + 2 2 + W e r k e n + w e + z o + w e i n i g + o m d a t + . a s p x U ] h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / W e b + O n l y + A u d i t f i l e s + h a a l + e r u i t + w a t + e r + i n + z i t . a s p x A
b h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / N O R E A + I T - a u d i t o r s + m o e t e n + z i c h + o o k + r i c h t e n + o p + k e t e . a s p x S b h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / N a s d a q + e i s t + i n t e r n a l + a u d i t - f u n c t i e + v a n + g e n o t e e r d e . a s p x > { \ h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / A u d i t + A l e r t + N O R E A + o v e r + k e t e n i n f o r m a t i s e r i n g . a s p x ^ h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / G r a n t + T h o r n t o n + B D O + B a k e r + T i l l y + B e r k + e n + M a z a r s . a s p x : y \ h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / L i m p e r g + S y m p o s i u m + S t a t i s t i c a l + A u d i t i n g + 2 0 1 3 . a s p x ; o T h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / A u d i t + i n t e g r a t i o n + m o e t + g a a n + v l i e g e n . a s p x } 0 X h t t p : / / w w w . a c c o u n t a n t . n l / A c c o u n t a n t / N i e u w s / A u d i t + M a g a z i n e + r e l a t i e + i n t e r n a l + a u d i t o r . a s p x L : h t t p : / / w w w . h p . j i c p a . o r . j p / e n g l i s h / n e w s / 2 0 1 3 / 0 4 / i n d e x . h t m l 1 0 1 1 6 M : h t t p : / / w w w . h p . j i c p a . o r . j p / e n g l i s h / n e w s / 2 0 1 3 / 0 3 / i n d e x . h t m l 1 0 0 7 1 L : h t t p : / / w w w . h p . j i c p a . o r . j p / e n g l i s h / n e w s / 2 0 1 3 / 0 3 / i n d e x . h t m l 1 0 0 6 0 v 9 0 h t t p : / / w w w . i m f . o r g / e x t e r n a l / n p / e x r / f a c t s / s c . h t m ! ? 7 h t t p : / / w w w . i m f . o r g / e x t e r n a l / n p / l o i / 2 0 1 3 / b d i / 0 1 2 8 1 3 . p d f A 9 h t t p : / / w w w . i m f . o r g / e x t e r n a l / p u b s / f t / s c r / 2 0 1 3 / c r 1 3 1 5 5 . p d f _ 2 h t t p : / / w w w . i m f . o r g / e x t e r n a l / n p / e x r / f a c t s / s a f e . h t m k q p h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 6 / i a a s b - r e l e a s e s - 2 0 1 2 - a n n u a l - r e p o r t - r e s p o n d i n g - n e e d s - i n t e r c o n n e c t e d - w o r l d L Y h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 5 / c o n s t r u c t i v e - c o o p e r a t i o n - i n t e r n a t i o n a l - s t a n d a r d s f h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 5 / i a a s b - a p r i l - 2 0 1 3 - m e e t i n g - h i g h l i g h t s - a n d - p o d c a s t - n o w - a v a i l a b l e t m t h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 4 / r e c e n t - d e v e l o p m e n t s - a u d i t i n g - i m p o r t a n c e - a u d i t - q u a l i t y - a n d - a u d i t o r - r e p o r t i n g u ' 4 h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 3 / i a a s b - e n e w s \ [ y h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 3 / i a a s b - f u r t h e r - s t r e n g t h e n s - s t a n d a r d - u s i n g - w o r k - i n t e r n a l - a u d i t o r s - a d d r e s s e s - u s e - d i m d K h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 3 / i a a s b - s e e k s - i n p u t - s t r a t e g i c - r e v i e w C H i h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 2 / i a a s b - f e b r u a r y - 2 0 1 3 - m e e t i n g - h i g h l i g h t s - a n d - p o d c a s t - n o w - a v a i l a b l e = * O h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 1 / i a a s b - c o n s u l t s - a u d i t - q u a l i t y - f r a m e w o r k | r s h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 1 / a u d i t o r - s - r o l e - r e l a t i n g - i n f o r m a t i o n - c o m m u n i c a t e d - f i n a n c i a l - s t a t e m e n t - u s e r s p ' h h t t p : / / w w w . i f a c . o r g / n e w s - e v e n t s / 2 0 1 3 - 0 3 / s t r a t e g i c - r i s k - m a n a g e m e n t - f a c e - u n c e r t a i n t y - a n d - u n e x p e c t e d - r i s k s f y h t t p : / / i m c p . o r g . m x / s e r v i c i o s / f o l i o s / f o l i o - 2 3 2 0 1 2 - 2 0 1 3 - m o d e l o - d e - i n f o r m e - d e l - a u d i t o r - i n d e p e n d i e n t e - p a r a - l a s - e n t i d a d e s - p a r a e s t a t a l e s - d e l - g o b i e r n o - f e d e r a l - p o r - e l - a n o - t e r m i n a d o - e l - 3 1 - d e - d i c i e m b r e - d e - 2 0 1 2 - y - n o t a s - y - c o m e n t a r i o s - r e l a c i o n a d o s 1 " h t t p : / / i m c p . o r g . m x / s e r v i c i o s / f o l i o s / f o l i o - 2 6 2 0 1 2 - 2 0 1 3 - d i c t a m e n - f i s c a l - p r o p u e s t a - d e - l a - c o m i s i o n - d e - a g a f f - y - d e - l a - c o n a a - d e l - m o d e l o - d e - i n f o r m e - d e l - a u d i t o r - i n d e p e n d i e n t e - p a r a - e f e c t o s - f i s c a l e s F ] h t t p : / / i m c p . o r g . m x / a r e a s - d e - c o n o c i m i e n t o / a u d i t o r i a / m o d e l o - d e - i n f o r m e - d e l - a u d i t o r - d e - a c u e r d o - a - l a s - n o r m a s - i n t e r n a c i o n a l e s - d e - a u d i t o r i a - n i a s - c i f r a s - c o r r e s p o n d i e n t e s - d e - p e r i o d o s - a n t e r i o r e s " , h t t p : / / i m c p . o r g . m x / a r e a s - d e - c o n o c i m i e n t o / a u d i t o r i a / m o d e l o - d e - i n f o r m e - d e l - a u d i t o r - d e - a c u e r d o - a - l a s - n o r m a s - i n t e r n a c i o n a l e s - d e - a u d i t o r i a - n i a s - e s t a d o s - f i n a n c i e r o s - c o m p a r a t i v o s @ K } b h t t p : / / i m c p . o r g . m x / s e r v i c i o s / s i n t e s i s - e j e c u t i v a / e s - l e g a l - e l - a c u e r d o - d e l - f a t c a - f i r m a d o - p o r - l a - s h c p H z m h t t p : / / i m c p . o r g . m x / p r o d u c t o - h o m e / n o r m a s - d e - a u d i t o r i a - p a r a - a t e s t i g u a r - r e v i s i o n - y - o t r o s - s e r v i c i o s - r e l a c i o n a d o s f y w h t t p : / / i m c p . o r g . m x / s e r v i c i o s / f o l i o s / f o l i o - 2 3 2 0 1 2 - 2 0 1 3 - m o d e l o - d e - i n f o r m e - d e l - a u d i t o r - i n d e p e n d i e n t e - p a r a - l a s - e n t i d a d e s - p a r a e s t a t a l e s - d e l - g o b i e r n o - f e d e r a l - p o r - e l - a n o - t e r m i n a d o - e l - 3 1 - d e - d i c i e m b r e - d e - 2 0 1 2 - y - n o t a s - y - c o m e n t a r i o s - r e l a c i o n a d o s Z t } h t t p : / / i m c p . o r g . m x / p u b l i c a c i o n e s / n o t i c i a s - i n t e r n a c i o n a l e s - 2 0 1 3 - 2 - e - n e w s - i n t e r n a t i o n a l - a u d i t i n g - a n d - a s s u r a n c e - s t a n d a r d s - b o a r d
. U b t 6 x s r H x y U f g q h t t p : / / i m c p . o r g . m x / p r o d u c t o - h o m e / g u i a - p a r a - e l - u s o - d e - l a s - n o r m a s - i n t e r n a c i o n a l e s - d e - a u d i t o r i a - e n - a u d i t o r i a s - d e - p e q u e n a s - y - m e d i a n a s - e m p r e s a s
. U b t 6 T s r H x y U f k n x h t t p : / / i m c p . o r g . m x / p u b l i c a c i o n e s / r e q u i s i t o s - e t i c o s - r e l e v a n t e s - d e - l a - n o r m a - d e - c o n t r o l - d e - c a l i d a d - y - a l g u n o s - o t r o s - a s u n t o s
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U b t 5 y c r H x y U E k ^ h t t p : / / w w w . i n c p . o r g . c o / n e w s l e t t e r / n o r m a - p a r a - t r a b a j o s - d e - r e v i s i o n - c o n - a s e g u r a m i e n t o - l i m i t a d o / k 0 h k h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / e n t r a r - a - l a - o c d e - s e r i a - t a n - i m p o r t a n t e - c o m o - e l - g r a d o - d e - i n v e r s i o n - c a r d e n a s / 6 a e _ h t t p : / / w w w . i n c p . o r g . c o / d o c u m e n t / l a - a d m i n i s t r a c i o n - d e - r i e s g o s - e n - f i r m a s - d e - c o n t a d o r e s - p u b l i c o s / # w b D h t t p : / / w w w . i b r a c o n . c o m . b r / i b r a c o n / P o r t u g u e s / d e t N o t i c i a . p h p ? c o d = 1 1 7 0 # q _ D h t t p : / / w w w . i b r a c o n . c o m . b r / i b r a c o n / P o r t u g u e s / d e t N o t i c i a . p h p ? c o d = 1 1 1 4 g + \ [ h t t p s : / / w w w . i f i a r . o r g / I F I A R / m e d i a / D o c u m e n t s / G e n e r a l / I F I A R - P r e s s - R e l e a s e - F I N A L . p d f ? e x t = . p d f # q Y D h t t p : / / w w w . i b r a c o n . c o m . b r / i b r a c o n / P o r t u g u e s / d e t N o t i c i a . p h p ? c o d = 1 1 1 4 * V C h t t p : / / w w w . i b r a c o n . c o m . b r / i b r a c o n / P o r t u g u e s / d e t N o t i c i a . p h p ? c o d = 9 8 7 " p S D h t t p : / / w w w . i b r a c o n . c o m . b r / i b r a c o n / P o r t u g u e s / d e t N o t i c i a . p h p ? c o d = 1 0 0 4 " q P D h t t p : / / w w w . i b r a c o n . c o m . b r / i b r a c o n / P o r t u g u e s / d e t N o t i c i a . p h p ? c o d = 1 0 1 3 " t M D h t t p : / / w w w . i b r a c o n . c o m . b r / i b r a c o n / P o r t u g u e s / d e t N o t i c i a . p h p ? c o d = 1 0 4 1 J J 5 h t t p : / / w w w . i c p a r d . o r g / h t p w e b / d o / a r t i c u l o . p h p ? i d = 1 3 9 5 } t G ? h t t p : / / w w w . b o e . e s / b o e / d i a s / 2 0 1 3 / 0 4 / 2 6 / p d f s / B O E - A - 2 0 1 3 - 4 4 3 0 . p d f D J h t t p : / / w w w . i c a c . m e h . e s / C o n t r o l a d o r e s / V e r D o c u m e n t o . a s h x ? h i d = e n s x x x 0 0 0 1 0 1 2 5 } 2 A G h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 2 2 a b r / f a r o v i g o . p d f e ) > G h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 2 4 a b r / e c o m e t r o . p d f , i ; T h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 2 6 a b r / a u d i t o r e s e l e c o n o m i s t a . p d f A 8 A h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 2 9 a b r / p p . p d f l i 5 K h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / m a y o / 3 m a y / e u r o p a r l a m e n t o . p d f ^ ] 2 R h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / m a y o / 3 m a y / a u d i t o r e s c o n v o c a t o r i a . p d f B / B h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / m a y o / 1 3 m a y / c n m v . p d f Z I , B h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 a b r / r p 1 5 . p d f U ) A h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 a b r / r p 9 . p d f U & A h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 a b r / r p 8 . p d f o z # @ h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 a b r / p p . p d f U A h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 a b r / r p 5 . p d f z @ h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 a b r / u e . p d f V A h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 2 a b r / r p 5 . p d f F h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 3 a b r / s o s p e c h a . p d f 9 : G h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 3 a b r / p e s c a n o v a . p d f x @ h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 3 a b r / u e . p d f V E A h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 5 a b r / p w c . p d f B h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 5 a b r / k p m g . p d f V h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 8 a b r / a u d i t o r e s d u d a n v i a b i l i d a d . p d f _ C U h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 8 a b r / p e s c a n o v a r e s i s t e c u e n t a s . p d f b b T h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 8 a b r / p e s c a n o v a u l t i m a d e m a n d a . p d f ' v H h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 8 a b r / e x p a n s i o n 4 . p d f v H h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 8 a b r / e x p a n s i o n 3 . p d f ! v H h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 8 a b r / e x p a n s i o n 2 . p d f " v H h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 8 a b r / e x p a n s i o n 1 . p d f F h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 9 a b r / p e s q u e r a . p d f W N E h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 9 a b r / b i g f o u r . p d f 5 i L h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 0 a b r / i n d e p e n d e n c i a . p d f [ R h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 0 a b r / p e s c a n o v a n o t a l i m p i a . p d f z , C h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 0 a b r / f u g a . p d f s & C h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 5 a b r / f o n t . p d f U
R h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 5 a b r / a u d i t o r a s s a l v e d a d e s . p d f # r L h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 5 a b r / r e e s t r u c t u r a r . p d f , y L h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 5 a b r / c o n s o l i d a c i o n . p d f E Q h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 6 a b r / k p m g a u d i t o r f o r e n s e . p d f P F h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 6 a b r / c a r u a n a . p d f L B h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 6 a b r / b d o . p d f 2 O h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 7 a b r / o p i n i o n e x p a n s i o n . p d f ] F h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 7 a b r / b a s i l e a . p d f s ) K h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 8 a b r / r e d e l e c t r i c a . p d f Z U h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 8 a b r / f i l i a l c h i l e n a p e s c a n o v a . p d f - n L h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 8 a b r / c n m v a u d i t o r i a . p d f + m P h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / f e b r e r o / 1 9 f e b / s e g u r i d a d s o c i a l . p d f n C h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / f e b r e r o / 2 1 f e b / p p . p d f 8 y P h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / f e b r e r o / 2 2 f e b / a u d i t o r p o r u n d i a . p d f l $ C h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / f e b r e r o / 2 5 f e b / r p . p d f P F h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / f e b r e r o / 2 6 f e b / k a r i m . p d f 8 C h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / f e b r e r o / 2 8 f e b / a a . p d f n ) C h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / f e b r e r o / 2 8 f e b / p p . p d f ; 6 H h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / m a r z o / 4 m a r z / c i n c o d i a s . p d f C \ F h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / m a r z o / 4 m a r z / i n t e r n o . p d f M ^ F h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / m a r z o / 6 m a r z / s o l a r i a . p d f t 9 @ h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / m a r z o / 7 m a r z / 4 . p d f I B h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / m a r z o / 8 m a r z / r p 6 . p d f V f h t t p s : / / n a . t h e i i a . o r g / n e w s / P a g e s / C h a m b e r s - B l o g - G o o g l e - G l a s s e s - S h o u l d - I n t e r n a l - A u d i t o r s - W e a r - T h e m . a s p x H j h t t p s : / / n a . t h e i i a . o r g / n e w s / P a g e s / N e w - I P P F - P r a c t i c e - A d v i s o r y - R e l e a s e d - % E 2 % 8 0 % 9 3 - 2 3 2 0 - 3 - A u d i t - S a m p l i n g . a s p x Q a h t t p s : / / n a . t h e i i a . o r g / n e w s / P a g e s / B l o g - S e v e n - A t t r i b u t e s - o f - t h e - E t h i c a l - I n t e r n a l - A u d i t - L e a d e r . a s p x h t t p : / / w w w . i c a e w . c o m / e n / a b o u t - i c a e w / n e w s r o o m / p r e s s - r e l e a s e s / 2 0 1 3 - p r e s s - r e l e a s e s / m e p s - v o t e - b r i n g - e u - a u d i t - p r o p o s a l s - m o r e - i n - l i n e - w i t h - i n t e r n a t i o n a l - s t a n d a r d s t w h t t p : / / w w w . i c a e w . c o m / e n / a b o u t - i c a e w / n e w s r o o m / p r e s s - r e l e a s e s / 2 0 1 3 - p r e s s - r e l e a s e s / c o m p e t i t i o n - c o m m i s s i o n - m u s t - n o t - u n d e r m i n e - a u d i t D h t t p : / / w w w . i c a e w . c o m / e n / a b o u t - i c a e w / n e w s r o o m / p r e s s - r e l e a s e s / 2 0 1 3 - p r e s s - r e l e a s e s / g c c a a o - a n d - i c a e w - s i g n - l a n d m a r k - a u d i t - q u a l i t y - m o n i t o r i n g - a g r e e m e n t B . h t t p : / / i c a s . o r g . u k / N e w s / J U R I a u d i t 2 5 A p r i l 2 0 1 3 / :
D h t t p : / / i c a s . o r g . u k / F R C _ a u d i t _ p l a n s _ w e l c o m e _ b u t _ p r e m a t u r e _ s a y s _ I C A S / ) s H h t t p : / / i c a s . o r g . u k / N e w s / N i c o l a S t u r g e o n o n t h e c a s e f o r S c o t t i s h i n d e p e n d e n c e / m % @ h t t p : / / i c a s . o r g . u k / N e w s / I C A S c o m m e n t o n C C a u d i t p r o p o s a l s 2 2 F e b 2 0 1 3 / D ~ F h t t p : / / i c a s . o r g . u k / N e w s / J a m e s B a r b o u r a n a l y s i s o f C C a u d i t f i n d i n g s F e b 2 0 1 3 / - n z L h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / a b r i l / 1 8 a b r / c n m v a u d i t o r i a . p d f R x * h t t p : / / i c a s . o r g . u k / N e w s / J E B r e C C M a r c h 2 0 1 3 / R u " h t t p : / / i c a s . o r g . u k / n e w s / A B M L 2 0 1 3 / U D r h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . c o m . a u / N e w s - M e d i a / M e d i a - c e n t r e / 2 0 1 3 / A u d i t - r e t a i n s - c e n t r a l - r o l e - i n - c a p i t a l - m a r k e t s - b u t - s u p p o r t - n e e d e d - U K - C o m p e t i t i o n - C o m m i s s i o n - f i n d s . a s p x 9 1 o h t t p : / / w w w . i s a c a . o r g / A b o u t - I S A C A / P r e s s - r o o m / N e w s - R e l e a s e s / 2 0 1 3 / P a g e s / I S A C A - a n d - D e l o i t t e - H e l p - A u d i t - P r o f e s s i o n a l s - P r e p a r e - f o r - C I S A - E x a m . a s p x | 8 l h t t p : / / w w w . i s a c a . o r g / A b o u t - I S A C A / P r e s s - r o o m / N e w s - R e l e a s e s / 2 0 1 3 / P a g e s / I S A C A - I s s u e s - N e w - A u d i t - P r o g r a m s - o n - I d e n t i t y - M a n a g e m e n t - a n d - S o f t w a r e - A s s u r a n c e . a s p x 1 d i \ h t t p : / / w w w . i a s p l u s . c o m / e n / o t h e r n e w s / i f a c / 2 0 1 3 / i a a s b - c o n s u l t a t i o n - o n - a u d i t - q u a l i t y - f r a m e w o r k M f 6 h t t p : / / w w w . i a s p l u s . c o m / e n / o t h e r n e w s / i f a c / 2 0 1 3 / i s a - 6 1 0 p i c 4 h t t p : / / w w w . h k i c p a . o r g . h k / e n / a b o u t - u s / n e w s / h k f a a - 1 8 / P ` : h t t p : / / w w w . h k i c p a . o r g . h k / e n / a b o u t - u s / n e w s / i s a 7 2 0 - r e v i s e d / j ] + h t t p : / / w w w . h 3 c . o r g / f i c h e s / s u r v e y _ I F I A R . h t m j ~ Z h t t p : / / w w w . g r a n t t h o r n t o n . c o m / p o r t a l / s i t e / g t c o m / m e n u i t e m . 9 1 c 0 7 8 e d 5 c 0 e f 4 c a 8 0 c d 8 7 1 0 0 3 3 8 4 1 c a / ? v g n e x t o i d = 6 9 4 7 2 e 0 7 4 9 b c d 3 1 0 V g n V C M 1 0 0 0 0 0 3 a 8 3 1 4 a c R C R D & v g n e x t f m t = d e f a u l t W W 2 h t t p : / / w w w . f s a . g o . j p / e n / n e w s / 2 0 1 3 / 2 0 1 3 0 4 1 1 - 1 . h t m l e ` T x h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / A p r i l / F R C - c o m m e n t - o n - E u r o p e a n - P a r l i a m e n t - J U R I - c o m m i t t e e . a s p x 5 9 Q s h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / A p r i l / A S I G - T o - d e b a t e - r e s t o r i n g - c o n f i d e n c e - i n - a u d i t . a s p x 7 > N w h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / M a y / I n v e s t i g a t i o n - a n n o u n c e d - i n - c o n n e c t i o n - w i t h - K P M G - A u . a s p x n $ K { h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / M a y / I n v e s t i g a t i o n - a n n o u n c e d - i n - c o n n e c t i o n - w i t h - K P M - % 2 8 1 % 2 9 . a s p x ~ 2 H { h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / F e b r u a r y / I C A E W - A u d i t - Q u a l i t y - F o r u m - 2 0 1 3 - S p o t l i g h t - o n - a u d i t . a s p x ( " E h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / F e b r u a r y / F i n a n c i a l - R e p o r t i n g - L a b - r e p o r t - o n - % E 2 % 8 0 % 9 8 P r e s e n t a t i o n - o f . a s p x i c B | h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / F e b r u a r y / F R C - C E O - c o m m e n t s - o n - t h e - p u b l i c a t i o n - o f - t h e - C o m p e t i . a s p x Y > h t t p : / / w w w . f i n a n c i a l e x e c u t i v e s . o r g / K e n t i c o C M S / N e w s - - - P u b l i c a t i o n s / a r c h i v e / 2 0 1 3 / M a y / P C A O B - R e p r o p o s e s - A u d i t i n g - S t a n d a r d - o n - R e l a t e d - P a r t . a s p x ? r s s = p r e s s r o o m k < 9 h t t p : / / p c a o b u s . o r g / N e w s / R e l e a s e s / P a g e s / 0 4 1 1 2 0 1 3 _ S B F . a s p x f 9 ; h t t p : / / p c a o b u s . o r g / N e w s / R e l e a s e s / P a g e s / 0 3 2 6 2 0 1 3 _ R e o r g . a s p x M 6 h t t p : / / w w w . f i n a n c i a l e x e c u t i v e s . o r g / K e n t i c o C M S / N e w s - - - P u b l i c a t i o n s / a r c h i v e / 2 0 1 3 / M a r c h / P C A O B - P r o p o s e s - C o d i f i c a t i o n - o f - i t s - A u d i t i n g - S t a n d a . a s p x W > 3 : h t t p : / / p c a o b u s . o r g / N e w s / R e l e a s e s / P a g e s / 0 2 2 5 2 0 1 3 _ 4 0 1 0 . a s p x h 7 0 h t t p : / / w w w . f i n a n c i a l e x e c u t i v e s . o r g / K e n t i c o C M S / N e w s - - - P u b l i c a t i o n s / a r c h i v e / 2 0 1 3 / F e b r u a r y / A u d i t - D e f i c i e n c i e s - D o w n - a t - S m a l l e r - A u d i t - F i r m s , - B u . a s p x V f - W h t t p : / / w w w . f e e . b e / i n d e x . p h p ? o p t i o n = c o m _ c o n t e n t & v i e w = a r t i c l e & i d = 1 3 3 0 & I t e m i d = 1 0 6 & l a n g = e n T g * W h t t p : / / w w w . f e e . b e / i n d e x . p h p ? o p t i o n = c o m _ c o n t e n t & v i e w = a r t i c l e & i d = 1 3 2 2 & I t e m i d = 1 0 6 & l a n g = e n ^ d ' W h t t p : / / w w w . f e e . b e / i n d e x . p h p ? o p t i o n = c o m _ c o n t e n t & v i e w = a r t i c l e & i d = 1 3 1 8 & I t e m i d = 1 0 6 & l a n g = e n P f $ W h t t p : / / w w w . f e e . b e / i n d e x . p h p ? o p t i o n = c o m _ c o n t e n t & v i e w = a r t i c l e & i d = 1 3 3 6 & I t e m i d = 1 0 6 & l a n g = e n r j ! K h t t p : / / w w w . x r b . g o v t . n z / S i t e / A u d i t i n g _ A s s u r a n c e _ S t a n d a r d s / P u b l i c a t i o n s . a s p x H y j h t t p : / / w w w . x r b . g o v t . n z / S i t e / N e w s / L a t e s t _ H a p p e n i n g s / 0 3 5 _ N e w _ P r o f e s s i o n a l _ a n d _ E t h i c a l _ S t a n d a r d s _ i s s u e d . a s p x ^ d W h t t p : / / w w w . f e e . b e / i n d e x . p h p ? o p t i o n = c o m _ c o n t e n t & v i e w = a r t i c l e & i d = 1 3 1 8 & I t e m i d = 1 0 6 & l a n g = e n I 4 ^ h t t p : / / w w w . x r b . g o v t . n z / S i t e / N e w s / N Z A u A S B _ C o m m u n i q u e / N Z A u A S B _ C o m m u n i q u e _ 0 0 3 7 _ 8 _ 8 _ A p r _ 2 0 1 3 . a s p x j ` h t t p : / / w w w . x r b . g o v t . n z / S i t e / N e w s / N Z A u A S B _ C o m m u n i q u e / N Z A u A S B _ C o m m u n i q u e _ 0 0 3 9 _ 1 0 _ 1 2 _ A p r _ 2 0 1 3 . a s p x b < h t t p : / / w w w . e f a a . c o m / P o s i t i o n , p a p e r s , C o m m e n t , l e t t e r s , 3 4 . h t m l b < h t t p : / / w w w . e f a a . c o m / P o s i t i o n , p a p e r s , C o m m e n t , l e t t e r s , 3 4 . h t m l ^ & r h t t p : / / w w w . e y . c o m / G L / e n / N e w s r o o m / N e w s - r e l e a s e s / N e w s _ A l i s o n - K a y - a p p o i n t e d - t o - l e a d - G l o b a l - P o w e r - a n d - U t i l i t i e s - a t - E Y $
h t t p : / / w w w . e y . c o m / G L / e n / N e w s r o o m / N e w s - r e l e a s e s / N e w s _ G l o b a l - b r a n d s - m u s t - c h a n g e - t h e i r - a p p r o a c h - t o - l o c a l i z a t i o n - - o r - r i s k - u n p r o f i t a b l e - g r o w t h - i n - e m e r g i n g - A s i a u h t t p : / / w w w . e y . c o m / U K / e n / N e w s r o o m / N e w s - r e l e a s e s / 1 3 - 0 2 - 2 2 - - - E Y - r e s p o n s e - t o - C o m p e t i t i o n - C o m m i s s i o n - p r o v i s i o n a l - f i n d i n g s N U * h t t p : / / w w w . c a p a . c o m . m y / a r t i c l e . c f m ? i d = 6 2 5 N T * h t t p : / / w w w . c a p a . c o m . m y / a r t i c l e . c f m ? i d = 6 3 0 A H 1 h t t p : / / w w w . p o r t a l c f c . o r g . b r / n o t i c i a . p h p ? n e w = 8 2 9 9 M C 1 h t t p : / / w w w . p o r t a l c f c . o r g . b r / n o t i c i a . p h p ? n e w = 8 3 5 3 @ F 1 h t t p : / / w w w . p o r t a l c f c . o r g . b r / n o t i c i a . p h p ? n e w = 8 3 8 6 G - h t t p : / / p o r t a l c f c . o r g . b r / n o t i c i a . p h p ? n e w = 8 5 8 1 B B 1 h t t p : / / w w w . p o r t a l c f c . o r g . b r / n o t i c i a . p h p ? n e w = 6 4 4 5 ! l , h t t p : / / w w w . c o m u n i d a d c o n t a b l e . c o m / B a n c o C o n o c i m i e n t o / N / n o t i - 2 4 0 4 2 0 1 3 0 1 _ % 2 8 a u d i t o r i a _ e s t a b l e c e _ s i s t e m a _ d e _ c e r t i f i c a c i o n _ p a r a _ e n t i d a d e s _ b a j o _ v i g i l a n c i a _ d e _ % 2 9 / n o t i - 2 4 0 4 2 0 1 3 0 1 _ % 2 8 a u d i t o r i a _ e s t a b l e c e _ s i s t e m a _ d e _ c e r t i f i c a c i o n _ p a r a _ e n t i d a d e s _ b a j o _ v i g i l a n c i a _ d e _ % 2 9 . a s p ? M i g a = 1 & I D o b j e t o s e = 1 3 3 0 4 & C o d S e c c i o n = 1 0 8 & = h t t p : / / w w w . c c p m . o r g . m x / a v i s o s / a v i s o _ i m p o r t a n t e 5 1 _ 2 0 1 3 _ 1 . h t m l c = h t t p : / / w w w . c c p m . o r g . m x / a v i s o s / l a s _ n o r m a s _ p a r a _ a t e s t i g u a r . p d f c 1 , h t t p : / / w w w . c c p m . o r g . m x / a v i s o s / e x c e l s i o r . p d f [ : h t t p : / / w w w . c c p m . o r g . m x / a v i s o s / g o b i e r n o _ c o r p o r a t i v o _ I I . p d f @ I . h t t p : / / w w w . c c p l . o r g . p e / n o t i c i a c o n t . p h p ? I D = 7 1 7 F h t t p : / / w w w . a u d i t o r e s c o n t a d o r e s b o l i v i a . o r g / v e r _ n o t i c i a . p h p ? n o t i c i a = 1 8 1 W Q h t t p : / / w w w . c h i n a - b r i e f i n g . c o m / n e w s / 2 0 1 2 / 0 4 / 3 0 / c h i n a - u - s - t o - b o o s t - c o m m u n i c a t i o n - a n d - c o o p e r a t i o n - i n - t h e - f i e l d - o f - a c c o u n t i n g . h t m l m o r e - 1 6 2 3 0 a - y h t t p : / / w w w . c h i n a - b r i e f i n g . c o m / n e w s / 2 0 1 2 / 0 6 / 1 2 / c h i n a - r e l e a s e s - c o m p r e h e n s i v e - m e a s u r e s - f o r - e v a l u a t i n g - a c c o u n t i n g - f i r m s . h t m l m o r e - 1 6 6 0 6 v 9 h t t p : / / w w w . c i c p a . o r g . c n / B N I E / 2 0 1 3 0 3 / t 2 0 1 3 0 3 1 9 _ 4 0 4 4 1 . h t m l { 6 h t t p : / / w w w . c i p f a . o r g / A b o u t - C I P F A / P r e s s - O f f i c e / l a t e s t - p r e s s - r e l e a s e s / C I P F A - r e s p o n d s - t o - D r a f t - L o c a l - A u d i t - a n d - A c c o u n t a b i l i t y - B i l l C B h t t p : / / w w w . p u b l i c f i n a n c e . c o . u k / f e a t u r e s / 2 0 1 3 / 0 2 / m i s s i o n - i n t e r n a l / ! h t t p : / / w w w . c i p f a . o r g / A b o u t - C I P F A / P r e s s - O f f i c e / l a t e s t - p r e s s - r e l e a s e s / F i r s t - U K - p u b l i c - s e c t o r - w i d e - i n t e r n a l - a u d i t - s t a n d a r d s - a i m - t o - s t r e n g t h e n - p u b l i c - f i n a n c i a l - m a n a g e m e n t K R 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 8 1 0 6 . a s p x L _ 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 8 3 . a s p x F T 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 1 2 0 . a s p x M V 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 2 9 1 . a s p x E Z 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 6 1 9 . a s p x B V 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 6 6 5 . a s p x C V 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 6 7 5 . a s p x E P 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 7 1 2 . a s p x B _ 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 8 6 2 . a s p x G U 6 h t t p : / / w w w . c g m a . o r g / m a g a z i n e / n e w s / p a g e s / 2 0 1 3 7 9 3 9 . a s p x z h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / M a r c h / D J E I - c o n s u l t s - o n - a u d i t - e x e m p t i o n - c r i t e r i a / ` n h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / A p r i l / F R C - p u b l i s h e s - S c o p e - a n d - A u t h o r i t y - o f - A u d i t - a n d - A s s u r a n c e - P r o n o u n c e m e n t s / c ( { h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / M a r c h / O D C E - P r o s e c u t i o n - a c t i v i t y - i n - a u d i t o r - c a s e s / P h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / M a r c h / D e s c r i b i n g - t h e - a p p l i c a t i o n - o f - F R S - 1 0 1 - a n d - 1 0 2 - i n - a u d i t o r s - r e p o r t s / = | h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / M a r c h / I A A S B - - S T R E N G T H E N S - S T A N D A R D - O N - U S I N G - W O R K - O F - I N T E R N A L - A U D I T O R S 1 / Q B ~ h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / F e b r u a r y / P u b l i s h e d - - A d v a n c e d - A u d i t i n g - a n d - A s s u r a n c e / O u h t t p : / / w w w . c h a r t e r e d a c c o u n t a n t s . i e / e n / G e n e r a l / N e w s - a n d - E v e n t s / N e w s 1 / 2 0 1 3 / F e b r u a r y / A u d i t o r s - c a n t - b e - b l a m e d - f o r - c r a s h / 7 = 6 h t t p : / / w w w . c p a b - c c r c . c a / E N / c o n t e n t / M O U _ F r a n c e _ E n g . p d f y x L h t t p : / / w w w . c p a b - c c r c . c a / E N / c o n t e n t / E n h a n c i n g _ A u d i t _ Q u a l i t y _ F i n a l _ R e p o r t . p d f u | ' h t t p s : / / w w w . s u r v e y m o n k e y . c o m / s / 8 C T C X V Z K R L h t t p : / / w w w . c p a b - c c r c . c a / E N / c o n t e n t / A u d i t _ R o u n d t a b l e _ N e w s l e t t e r _ M a y _ 2 0 1 3 . p d f b P h t t p : / / w w w . i c d . c a / C o n t e n t / N a v i g a t i o n M e n u / M e m b e r s O n l y A r e a / V i d e o / W e b i n a r _ C P A B . c f m s D h t t p : / / w w w . c p a b - c c r c . c a / E N / c o n t e n t / E n h a n c i n g _ A u d i t _ Q u a l i t y _ T h e _ R o l e _ o f _ t h e _ A u d i t _ C o m m i t t e e _ i n _ E x t e r n a l _ A u d i t o r _ O v e r s i g h t _ D i s c u s s i o n _ P a p e r _ E N . p d f ; S h t t p : / / w w w . c o n s i l i u m . e u r o p a . e u / u e d o c s / c m s _ d a t a / d o c s / p r e s s d a t a / e n / e c o f i n / 1 3 5 8 2 3 . p d f p ' p h t t p : / / w w w . i f r s . o r g / A l e r t s / P r o j e c t U p d a t e / P a g e s / I A S B - p u b l i s h e s - r e v i s e d - p r o p o s a l s - f o r - l o a n - l o s s - p r o v i s i o n i n g . a s p x | Y h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / M a r c h / F R C - i s s u e s - F R S - 1 0 2 . a s p x : q y $ h t t p : / / w w w . b i s . o r g / p u b l / b c b s 2 4 3 . h t m
v % h t t p : / / w w w . b i s . o r g / p r e s s / p 1 3 0 3 2 1 . h t m S s = h t t p : / / w w w . e s r b . e u r o p a . e u / n e w s / p r / 2 0 1 3 / h t m l / p r 1 3 0 3 2 1 . e n . h t m l
p % h t t p : / / w w w . b i s . o r g / p r e s s / p 1 3 0 3 2 6 . h t m & a m $ h t t p : / / w w w . b i s . o r g / p u b l / b c b s 2 4 7 . p d f d ( j 3 h t t p : / / w w w . e f r a g . o r g / F r o n t / n 1 - 1 1 3 1 / N e w s D e t a i l . a s p x # - g l h t t p : / / e b a . e u r o p a . e u / N e w s - - C o m m u n i c a t i o n s / Y e a r / 2 0 1 3 / E B A - r e c o m m e n d s - s u p e r v i s o r s - t o - c o n d u c t - a s s e t - q u a l i t . a s p x | d w h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / M a y / F R C - p u b l i s h e s - A u d i t - Q u a l i t y - I n s p e c t i o n s - A n n u a l - R e p . a s p x , p a t h t t p : / / f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / J u n e / F R C - i s s u e s - r e v i s e d - a u d i t i n g - s t a n d a r d - M a k i n g - a u d i t o . a s p x ^ q h t t p : / / w w w . c o m p e t i t i o n - c o m m i s s i o n . o r g . u k / m e d i a - c e n t r e / l a t e s t - n e w s / 2 0 1 3 / F e b / a u d i t - m a r k e t - n o t - s e r v i n g - s h a r e h o l d e r s R [ N h t t p : / / w w w . c i c a . c a / e n h a n c i n g - a u d i t - q u a l i t y - c a n a d i a n - p e r s p e c t i v e / i t e m 7 1 5 3 7 . p d f S X N h t t p : / / w w w . c i c a . c a / e n h a n c i n g - a u d i t - q u a l i t y - c a n a d i a n - p e r s p e c t i v e / i t e m 7 1 9 2 2 . p d f + h U ` h t t p : / / w w w . c i c a . c a / a b o u t - c i c a / m e d i a - c e n t r e / m e d i a - r e l e a s e s - a n d - b a c k g r o u n d e r s / 2 0 1 3 / i t e m 7 1 9 9 4 . a s p x Z R N h t t p : / / w w w . c i c a . c a / e n h a n c i n g - a u d i t - q u a l i t y - c a n a d i a n - p e r s p e c t i v e / i t e m 7 3 9 9 0 . p d f R O N h t t p : / / w w w . c i c a . c a / e n h a n c i n g - a u d i t - q u a l i t y - c a n a d i a n - p e r s p e c t i v e / i t e m 7 4 2 6 7 . p d f R L N h t t p : / / w w w . c i c a . c a / e n h a n c i n g - a u d i t - q u a l i t y - c a n a d i a n - p e r s p e c t i v e / i t e m 7 4 2 6 5 . p d f ] I N h t t p : / / w w w . c i c a . c a / e n h a n c i n g - a u d i t - q u a l i t y - c a n a d i a n - p e r s p e c t i v e / i t e m 7 4 3 9 4 . p d f U F N h t t p : / / w w w . c i c a . c a / e n h a n c i n g - a u d i t - q u a l i t y - c a n a d i a n - p e r s p e c t i v e / i t e m 7 4 6 1 0 . p d f U C N h t t p : / / w w w . c i c a . c a / e n h a n c i n g - a u d i t - q u a l i t y - c a n a d i a n - p e r s p e c t i v e / i t e m 7 4 7 1 0 . p d f R @ N h t t p : / / w w w . c i c a . c a / e n h a n c i n g - a u d i t - q u a l i t y - c a n a d i a n - p e r s p e c t i v e / i t e m 7 4 5 6 4 . p d f y t = x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 1 8 0 1 . a s p x y w : x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 1 8 0 2 . a s p x ~ x 7 x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 1 7 7 2 . a s p x y | 4 x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 4 2 5 3 . a s p x } { 1 x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 4 6 1 0 . a s p x x . x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 5 2 5 0 . a s p x y p + x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 5 5 4 8 . a s p x ~ x ( x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 6 0 0 5 . a s p x z % x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 6 2 1 5 . a s p x { z " x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 6 4 5 3 . a s p x v s x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 6 9 8 7 . a s p x w y x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 7 1 8 5 . a s p x p x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 7 5 0 8 . a s p x x z x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 7 7 7 0 . a s p x x | x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 8 3 8 2 . a s p x y | x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 8 5 9 4 . a s p x u t
x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 9 0 4 9 . a s p x t z
x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 9 4 5 3 . a s p x u w x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 6 9 8 4 2 . a s p x x v x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 0 3 0 9 . a s p x x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 1 3 6 0 . a s p x ~ ~ x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 1 4 7 6 . a s p x y y x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 1 7 0 2 . a s p x y ~ x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 2 0 3 2 . a s p x y | x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 2 5 3 5 . a s p x { y x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 3 2 0 7 . a s p x { | x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 3 5 0 5 . a s p x y { x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 3 7 2 0 . a s p x z r x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 3 9 1 7 . a s p x x { x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 4 1 4 6 . a s p x | y x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 4 3 0 6 . a s p x ~ y x h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / a u d i t - a n d - a s s u r a n c e / c o n v e r s a t i o n s - a b o u t - a u d i t - q u a l i t y / e n t r i e s / i t e m 7 4 6 2 3 . a s p x W ~ h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / f o r e n s i c - a c c o u n t i n g / c o n v e r s a t i o n s - a b o u t - f o r e n s i c - a c c o u n t i n g / e n t r i e s / i t e m 7 0 3 5 4 . a s p x U ~ h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / f o r e n s i c - a c c o u n t i n g / c o n v e r s a t i o n s - a b o u t - f o r e n s i c - a c c o u n t i n g / e n t r i e s / i t e m 7 1 6 6 5 . a s p x P ~ h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / f o r e n s i c - a c c o u n t i n g / c o n v e r s a t i o n s - a b o u t - f o r e n s i c - a c c o u n t i n g / e n t r i e s / i t e m 7 3 0 1 4 . a s p x W ~ h t t p : / / w w w . c i c a . c a / f o c u s - o n - p r a c t i c e - a r e a s / f o r e n s i c - a c c o u n t i n g / c o n v e r s a t i o n s - a b o u t - f o r e n s i c - a c c o u n t i n g / e n t r i e s / i t e m 7 3 9 6 8 . a s p x
% h t t p : / / w w w . b i s . o r g / p r e s s / p 1 3 0 3 2 1 . h t m 8 q $ h t t p : / / w w w . b i s . o r g / p u b l / b c b s 2 4 1 . h t m % h t t p : / / w w w . b i s . o r g / p r e s s / p 1 3 0 1 3 1 . h t m 9 q $ h t t p : / / w w w . b i s . o r g / p u b l / b c b s 2 4 0 . h t m 0 v $ h t t p : / / w w w . b i s . o r g / p u b l / b c b s 2 3 9 . h t m = q $ h t t p : / / w w w . b i s . o r g / p u b l / b c b s 2 4 4 . h t m
% h t t p : / / w w w . b i s . o r g / p r e s s / p 1 3 0 3 2 1 . h t m ) 4 h t t p : / / w w w . b d o i n t e r n a t i o n a l . c o m / N e w s / P a g e s / B D O - c o m m e n t - o n - t h e - v o t e - o f - t h e - E u r o p e a n - P a r l i a m e n t - L e g a l - A f f a i r s - c o m m i t t e e - o n - t h e - E C - a u d i t - r e f o r m - p r o p o s a l s . a s p x e ` x h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / A p r i l / F R C - c o m m e n t - o n - E u r o p e a n - P a r l i a m e n t - J U R I - c o m m i t t e e . a s p x 5 9 s h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / A p r i l / A S I G - T o - d e b a t e - r e s t o r i n g - c o n f i d e n c e - i n - a u d i t . a s p x k : x h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / M a r c h / F R C - r e s p o n d s - t o - C o m p e t i t i o n - C o m m i s s i o n s - p r e l i m i n a . a s p x d n x h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / M a r c h / F R C - p u b l i s h e s - A u d i t - Q u a l i t y - I n s p e c t i o n - R e p o r t s - o n . a s p x m / { h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / F e b r u a r y / F R C - t o - a d o p t - i m p r o v e d - a u d i t i n g - s t a n d a r d s - o n - u s i n g . a s p x ~ 2 { h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / F e b r u a r y / I C A E W - A u d i t - Q u a l i t y - F o r u m - 2 0 1 3 - S p o t l i g h t - o n - a u d i t . a s p x i c | h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / F e b r u a r y / F R C - C E O - c o m m e n t s - o n - t h e - p u b l i c a t i o n - o f - t h e - C o m p e t i . a s p x l / h t t p : / / w w w . f r c . o r g . u k / N e w s - a n d - E v e n t s / F R C - P r e s s / P r e s s / 2 0 1 3 / F e b r u a r y / F R C - c o n s u l t s - o n - p r o p o s a l s - t o - i m p r o v e - t h e - a u d i t o r % E 2 % 8 0 % 9 9 s . a s p x { r L h t t p : / / w w w . a u a s b . g o v . a u / N e w s / A U A S B - i s s u e s - r e v i s e d - G u i d a n c e - S t a t e m e n t - G S - 0 0 4 u h t t p : / / w w w . a u a s b . g o v . a u / N e w s / A U A S B - i s s u e s - E x p o s u r e - D r a f t - E D - 0 1 - 1 3 - f o r - c o r r e c t i o n s - t o - t h e - A S A s - a n d - t o - a m e n d - A S R S - 4 4 0 0 ] h t t p : / / w w w . a u a s b . g o v . a u / N e w s / T h e - A U A S B - h a s - i s s u e d - 3 - n e w - P r o n o u n c e m e n t s - o n - r e v i e w - e n g a g e m e n t s U \ M h t t p : / / w w w . a u a s b . g o v . a u / N e w s / I n d e p e n d e n c e - e - N e w s l e t t e r - i s s u e d - f o r - M a r c h - 2 0 1 3 Y K ! h t t p : / / w w w . a c a p . m d / e n g / n e w s / 6 1 9 / w r P h t t p : / / w w w . a i a w o r l d w i d e . c o m / n e w s / 9 8 1 - a u d i t - m a r k e t - n o t - s e r v i n g - s h a r e h o l d e r s . h t m l p f 3 h t t p : / / w w w . a c c a g l o b a l . c o m / e n / p r e s s / k a r i m - v o t e . h t m l C W 2 h t t p : / / w w w . a c c a g l o b a l . c o m / e n / p r e s s / a u d i t - f r c . h t m l ) c D h t t p : / / w w w . a c c a g l o b a l . c o m / e n / d i s c o v e r / n e w s / 2 0 1 3 / 0 5 / a u d i t - i a a s b . h t m l 7 z D h t t p : / / w w w . a c c a g l o b a l . c o m / e n / d i s c o v e r / n e w s / 2 0 1 3 / 0 5 / p c a o b - a u d i t . h t m l I B h t t p : / / w w w . a c c a g l o b a l . c o m / e n / d i s c o v e r / n e w s / 2 0 1 3 / 0 5 / a u d i t - f r c . h t m l . 7 < h t t p : / / w w w . a c c a g l o b a l . c o m / e n / p r e s s / a u d i t - i n t e r n a t i o n a l . h t m l K F } : h t t p : / / w w w . a c c a g l o b a l . c o m / e n / p r e s s / w h i s t l e b l o w - a u d i t . h t m l A W z : h t t p : / / w w w . a c c a g l o b a l . c o m / e n / p r e s s / a u d i t - c o m p e t i t i o n . h t m l N F w 2 h t t p : / / w w w . a e c a . e s / p u b / r e f c / a r t i c u l o s . p h p ? i d = 1 1 6 1 N E t 2 h t t p : / / w w w . a e c a . e s / p u b / r e f c / a r t i c u l o s . p h p ? i d = 1 1 5 9 & k q C h t t p : / / w w w . i c j c e . e s / i m a g e s / p d f s / n o t i c i a s / 2 0 1 3 / f e b r e r o / 4 f e b / r p 6 . p d f T n h t t p : / / w w w . n u e v a t r i b u n a . e s / a r t i c u l o / e c o n o m i a / - e s - p o s i b l e - d e s c u b r i r - u n a - c o n t a b i l i d a d - b - a - t r a v e s - d e - u n a - a u d i t o r i a / 2 0 1 3 0 1 2 7 1 5 2 2 4 0 0 8 7 2 9 7 . h t m l
k J h t t p : / / w w w . i c a c . m e h . e s / C o n t r o l a d o r e s / V e r D o c u m e n t o . a s h x ? h i d = e n s x x x 0 0 0 1 0 1 1 2
h J h t t p : / / w w w . i c a c . m e h . e s / C o n t r o l a d o r e s / V e r D o c u m e n t o . a s h x ? h i d = e n s x x x 0 0 0 1 0 1 1 3 e 9 h t t p : / / w w w . a s o s a i . o r g / n e w s / w h a t s _ n e w _ d e t a i l . j s p ? i d x = 2 9 0 9 : z b l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / 3 V k Z M m E N Q e E / A 9 3 3 E C D C - F 1 9 C - 4 5 6 F - B 7 6 B - E 2 2 0 1 0 2 9 5 2 B 4 . h t m m } _ P h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / 6 t d 6 Z 4 t w 6 A Y / 2 0 1 3 7 7 1 6 . h t m 8 n \ l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / p 3 N S E 7 b Z l M U / 1 9 0 F 7 2 D 3 - E 4 E 5 - 4 F 3 5 - 9 D 6 0 - A 2 7 8 8 C F 0 8 5 5 9 . h t m { } Y l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / F e C l - 6 N G o z 0 / 0 0 0 5 D 6 6 1 - 1 E D 8 - 4 4 3 8 - B 5 9 8 - 9 C 4 6 8 6 B 2 D 4 9 3 . h t m 7 5 V l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / t B n 2 s j I j A 1 8 / 9 8 B B 0 9 F 7 - F B A 9 - 4 6 D 4 - B 6 E 7 - 3 A B E F A 4 4 A 8 B F . h t m q a S l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / a 4 6 e c 5 l g L u c / 2 D F B 0 5 C 2 - A C 5 E - 4 8 6 B - B 9 B E - 5 4 4 1 2 6 A 9 2 8 B 5 . h t m ; - P l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / 8 v R 5 f 5 G 9 i p c / D B 3 0 F 7 8 D - B 5 D 4 - 4 9 0 4 - B 2 3 3 - 6 9 F 9 8 5 5 5 3 2 D B . h t m 2 M l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / 1 O l e f D n x V g Q / 8 1 8 4 5 8 8 D - F B C 5 - 4 E 7 5 - 8 D D F - 0 4 6 3 B 5 4 F D 0 D 5 . h t m { { J P h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / b g e U C z F U X K M / 2 0 1 3 7 1 3 0 . h t m I < G l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / M T M z j _ e D J P g / 9 5 9 2 8 8 F A - 8 1 6 D - 4 4 D 2 - 8 A B 9 - 1 1 3 3 3 4 2 9 B 0 7 0 . h t m C m D l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / M _ t Z a 0 S B g L 8 / 0 A 6 C 8 F 1 E - F 2 D E - 4 5 1 F - 8 B C B - 4 8 1 6 9 8 4 F 4 5 3 9 . h t m ] ) A P h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / 6 _ v y V - F 4 W h E / 2 0 1 3 7 4 4 2 . h t m > V > l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / v 5 _ V 3 x A 9 x 7 o / 8 3 A 8 0 4 9 A - 9 8 9 3 - 4 B 9 D - B D 4 1 - 7 1 6 4 0 D E 1 E 9 C C . h t m > 9 ; P h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / c 5 i v Y f 0 g E s Y / 2 0 1 3 7 2 9 1 . h t m q f 8 l h t t p : / / f e e d p r o x y . g o o g l e . c o m / ~ r / J o u r n a l O f A c c o u n t a n c y / ~ 3 / 5 z Z 1 J 1 G 5 t B E / B C 9 8 9 C E C - 6 8 7 E - 4 6 E B - 8 8 A F - 4 4 4 8 8 B 3 D 0 9 0 7 . h t m 4 5 = h t t p : / / a a a h q . o r g / n e w s r o o m / C O S O _ I C I F _ P r e s s R e l e a s e _ 3 - 2 0 - 1 3 . p d f j b 2 c h t t p : / / d e a l b o o k . n y t i m e s . c o m / 2 0 1 3 / 0 2 / 1 1 / s - e - c - s - r e v o l v i n g - d o o r - h u r t s - i t s - e f f e c t i v e n e s s - r e p o r t - s a y s / < g / h t t p : / / w w w . f o r b e s . c o m / s i t e s / d a n i e l f i s h e r / 2 0 1 3 / 0 4 / 1 0 / d o n t - t r u s t - t h e - a c c o u n t a n t s - i n s i d e r - s e l l i n g - a - b e t t e r - s i g n - o f - a - f a i l i n g - f i r m / [ G , Z h t t p : / / e c o n o m i a . i c a e w . c o m / n e w s / a p r i l 2 0 1 3 / j o i n t - t a x - a n d - a u d i t - s e r v i c e s - p u s h - u p - s h a r e - p r i c e y ) ` h t t p : / / w w w 3 . c f o . c o m / a r t i c l e / 2 0 1 3 / 4 / a u d i t i n g _ a u d i t o r - p r o v i d e d - t a x - s e r v i c e s - p c a o b - s a r b a n e s - o x l e y - \ & / h t t p : / / a a a h q . o r g / n e w s r o o m / I n s i d e r s 0 3 _ 1 3 _ 1 3 . h t m n # | h t t p : / / w w w . a c t u a r y . o r g / c o n t e n t / c o m m e n t s - i a i s - d r a f t - r o l e s - a c t u a r y - a n d - e x t e r n a l - a u d i t o r - p r e p a r a t i o n - a n d - a u d i t - f i n a n c i a l - r e p o r % 7 | h t t p : / / w w w . a c t u a r y . o r g / c o n t e n t / p r o f e s s i o n a l i s m - w e b i n a r - r i s k - e v a l u a t i o n - r i s k - t r e a t m e n t - e n t e r p r i s e - r i s k - m a n a g e m e n t - a s o p - n o s - 0 f h t t p : / / a f r o s a i - e . o r g . z a / r e g u l a r i t y - a u d i t / n e w s / w o r k s h o p - a u d i t - p e r f o r m a n c e - i n f o r m a t i o n - 1 5 - 1 8 - a p r i l - 2 0 1 3 g l c h t t p : / / a f r o s a i - e . o r g . z a / g e n e r a l - a f r o s a i - e / n e w s / n e w s - a f r o s a i - a f r i c a n - j o u r n a l - c o m p r e h e n s i v e - a u d i t i n g Y h t t p : / / a f r o s a i - e . o r g . z a / r e g u l a r i t y - a u d i t / n e w s / g l o b a l - s e m i n a r - a u d i t - e x t r a c t i v e - i n d u s t r i e s p e H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 5 6 p f H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 6 0 p f H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 6 1 p g H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 7 0 p a H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 1 2 p a H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 1 4 p b H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 2 7 p c H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 3 0 p d H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 4 1 q ` H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 5 0 9 D \ \ 1 0 . 2 . 1 . 1 8 0 \ C i e n c i a s C o n t a b l e s \ D e p a r t a m e n t o \ A c t i v i d a d e s \ V a d e m e c u m E n P r e p a r a c i o n \ S O X C O M P L I A N C E S U R V E Y S H O W S C O M P A N I E S N E E D F O R M O R E S C R U T I N Y O N H I G H - R I S K P R O C E S S E S p g H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 7 0 p f H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 6 1 w h H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 8 9 w h H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 8 5 w i H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 9 3 p ` H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 4 0 5 w b H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 2 9 w b H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 2 8 w g H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 7 2 w ` H h t t p : / / w w w . a c c o u n t i n g e d u c a t i o n . c o m / i n d e x . c f m ? p a g e = n e w s d e t a i l s & i d = 1 5 2 3 0 6 F h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 2 5 / r e v i s o r - f i s c a l - d e - p r o p i e d a d - h o r i z o n t a l - m i x t a - n o - p u e d e - t e n e r - n i n g u n - v i n c u l o - c o n - e l - e d i f i c i o / T u h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 4 / 1 2 / e l - a s e g u r a m i e n t o - e s - t a n - i m p o r t a n t e - c o m o - l a - a p l i c a c i o n - d e - l a s - n i i f - i f r s / Y h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 5 / 2 4 / e s t a b l e c e r - e l - g o b i e r n o - c o r p o r a t i v o - e n - l a s - e m p r e s a s - p a r a - l a - i m p l e m e n t a c i o n - a d e c u a d a - d e - l a s - n i i f - i f r s / a h t t p : / / a c t u a l i c e s e . c o m / a c t u a l i d a d / 2 0 1 3 / 0 2 / 2 7 / l a - f e c h a - a - p r e s e n t a r - e l - i n f o r m e - d e - c o n t r o l - i n t e r n o / 9 h t t p : / / w w w . f r a u d - m a g a z i n e . c o m / a r t i c l e . a s p x ? i d = 4 2 9 4 9 7 7 9 0 5 9 h t t p : / / w w w . f r a u d - m a g a z i n e . c o m / a r t i c l e . a s p x ? i d = 4 2 9 4 9 7 7 9 0 6 9 h t t p : / / w w w . f r a u d - m a g a z i n e . c o m / a r t i c l e . a s p x ? i d = 4 2 9 4 9 7 7 8 9 3 9 h t t p : / / w w w . f r a u d - m a g a z i n e . c o m / a r t i c l e . a s p x ? i d = 4 2 9 4 9 7 7 9 1 0 9 h t t p : / / w w w . f r a u d - m a g a z i n e . c o m / a r t i c l e . a s p x ? i d = 4 2 9 4 9 7 7 9 0 9 B ^ h t t p : / / w w w . a c r a . g o v . s g / n e w s _ a n d _ e v e n t s / N e w s D e t a i l . h t m ? i d = f 4 a 1 c a 2 c - 3 c b a - 4 a 8 3 - 8 3 4 a - 0 f 5 5 e 0 0 7 5 f 0 9 Z h t t p : / / w w w . a c r a . g o v . s g / N R / r d o n l y r e s / F 2 8 E 1 C 8 9 - 5 B C 7 - 4 F B 7 - B 6 4 1 - 6 5 8 4 E F 2 0 2 7 E E / 0 / A P B 1 o f 2 0 1 3 . p d f ( 6 \ h t t p : / / w w w . a c r a . g o v . s g / N R / r d o n l y r e s / 8 1 B F 8 F B 2 - 1 7 B 6 - 4 6 6 E - 8 2 3 4 - C A 6 3 2 8 9 A 4 C C D / 0 / A P B N o 2 o f 2 0 1 3 . p d f I ^ h t t p : / / w w w . a c r a . g o v . s g / n e w s _ a n d _ e v e n t s / N e w s D e t a i l . h t m ? i d = e a 4 f d 9 c b - d c 1 1 - 4 3 3 1 - 8 4 a 9 - 8 7 7 5 c d e 7 c 2 8 3 E ^ h t t p : / / w w w . a c r a . g o v . s g / n e w s _ a n d _ e v e n t s / N e w s D e t a i l . h t m ? i d = 3 9 4 c d a f e - 4 3 b a - 4 8 4 f - 8 c d 7 - 8 9 b c 4 c b 1 6 a 1 a ( 6 \ h t t p : / / w w w . a c r a . g o v . s g / N R / r d o n l y r e s / 8 1 B F 8 F B 2 - 1 7 B 6 - 4 6 6 E - 8 2 3 4 - C A 6 3 2 8 9 A 4 C C D / 0 / A P B N o 2 o f 2 0 1 3 . p d f s p W h t t p : / / w w w . a i c p a . o r g / I n t e r e s t A r e a s / T a x / N e w s A n d P u b l i c a t i o n s / t a x n e w s / P a g e s / 2 0 1 3 0 4 1 1 . a s p x 6 h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N e w s / 2 0 1 3 7 8 6 2 . h t m M
h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / N R / e x e r e s / D A 7 C 3 B C A - 5 4 1 8 - 4 F A 3 - 8 2 7 3 - C 7 E 0 5 4 F 4 E 9 9 3 . h t m ? W B C M O D E = P r e s e n t a t i o n U n p u b l i s h e d & u t m _ s o u r c e = f e e d b u r n e r & u t m _ m e d i u m = f e e d & u t m _ c a m p a i g n = F e e d : + J o u r n a l O f A c c o u n t a n c y + % 2 8 J o u r n a l + o f + A c c o u n t a n c y % 2 9 & u t m _ c o n t e n t = M y + Y a h o o ( R L h t t p : / / w w w 3 . c f o . c o m / a r t i c l e / 2 0 1 3 / 3 / a u d i t i n g _ p c a o b - a u d i t - s t a n d a r d s - a i c p a - s a s C S 6 h t t p : / / w w w . c g m a . o r g / M a g a z i n e / N e w s / P a g e s / 2 0 1 3 7 5 7 3 . a s p x M M A h t t p : / / w w w . j o u r n a l o f a c c o u n t a n c y . c o m / I s s u e s / 2 0 1 3 / M a r / 2 0 1 2 6 7 7 4 . h t m B n h t t p : / / w w w . f o r b e s . c o m / s i t e s / f r a n c i n e m c k e n n a / 2 0 1 3 / 0 3 / 1 8 / n o - a c c o u n t i n g - f o r - a u d i t o r - p w c - a t - l e v i n s - w h a l e - h e a r i n g / < , O h t t p : / / o h i o s c p a . c o m / p u b l i c a t i o n s / n e w s / 2 0 1 3 / 0 3 / 1 3 / t h e - c h a n g i n g - p r o f i l e - o f - f r a u d # k W h t t p : / / g r u m p y o l d a c c o u n t a n t s . c o m / b l o g / 2 0 1 3 / 3 / 1 5 / i s - f a s b - k i l l i n g - t h e - a u d i t i n g - p r o f e s s i o n D U 6 h t t p : / / w w w . c g m a . o r g / M a g a z i n e / N e w s / P a g e s / 2 0 1 3 7 6 0 6 . a s p x ^ - h t t p : / / v i e w e r . z m a g s . c o m / p u b l i c a t i o n / 8 1 b f a f 6 e
/ 8 1 b f a f 6 e / 6 5 h ` h t t p : / / w w w 3 . c f o . c o m / a r t i c l e / 2 0 1 3 / 2 / a u d i t i n g _ a u d i t - i n s p e c t i o n s - p c a o b - j a y - h a n s o n - j e a n e t t e - f r a n z e l 2 6 L h t t p : / / w w w . s k w p . p l / G r a n t , T h o r n t o n , d e m a s k u j e , n i e e t y c z n e g o , p a r t n e r a , 9 5 7 1 . h t m l Y h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 7 4 6 6 6 / b i g - f o u r - f e e - g r o w t h - o u t p a c e s - s m a l l e r - f i r m s O M ~ M h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 6 7 2 4 0 / f r c - l a u n c h e s - k p m g - a u d i t - p r o b e s y r { c h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 6 2 7 1 0 / b i g - f o u r - m a k e - i t - i n t o - t h e - t o p - 5 0 - e m p l o y e r s - f o r - w o m e n V x e h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 6 2 7 5 5 / a u d i t - m a r k e t - f l i r t i n g - w i t h - s t a g n a t i o n - s a y s - p c a o b - c h a i r W u M h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 6 3 0 0 6 / t w e e d i e - a u d i t - r e p o r t s - h o p e l e s s + h r d h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 6 4 0 4 3 / c o m p e t i t i o n - c o m m i s s i o n - r e v i s e s - a u d i t - r e f o r m - t i m e t a b l e L o Z h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 6 4 0 9 0 / e u r o p e - i m p o s e s - m a n d a t o r y - r o t a t i o n - o n - a u d i t s 1 z l t h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / a n a l y s i s / 2 2 6 4 3 8 0 / a u d i t - r e f o r m s - n u d g e - i n - r i g h t - d i r e c t i o n - b u t - l e a v e - m a n y - u n s a t i s i f e d k g i h h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / b l o g - p o s t / 2 2 6 4 4 1 3 / a u d i t - r e f o r m s - a r e - a - g r e a t - c o m p r o m i s e - n o - o n e - i s - h a p p y
f j h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / a n a l y s i s / 2 2 6 5 0 0 9 / c l o s e - s e a s o n - e n d a n g e r s - s w i f t - p a s s a g e - o f - e u - a u d i t - r e f o r m & h c S h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / b l o g - p o s t / 2 2 5 7 2 3 0 / c o l i n - t h e - a u d i t o r s - r e a d i n g - l i s t ` ! ` d h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 5 7 7 6 5 / t r a n s p a r e n c y - a n d - f l e x i b i l i t y - a r e - k e y s - t o - a u d i t - r e f o r m V Z ] R h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 5 7 8 1 9 / p w c - r e i n s t a t e d - a s - s c h r o d e r s - a u d i t o r f u Z [ h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / a n a l y s i s / 2 2 5 8 5 5 8 / t e n s i o n - g r o w s - a s - e u - a u d i t - d e c i s i o n - l o o m s d W _ h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / b l o g - p o s t / 2 2 5 8 7 1 5 / c o l i n - t h e - i d e a l - c a n d i d a t e s - f o r - a u d i t - r e f o r m \ T m h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 5 9 8 0 1 / b i g - f o u r - f i n d - c o m p e t i t i o n - c o m m i s s i o n - a u d i t - c o n c l u s i o n s - l a c k i n g G Q e h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 6 0 0 7 3 / f c a - c h a i r m a n - g r i f f i t h j o n e s - u n d e r - f i r e - o v e r - h b o s - a u d i t s @ \ N ] h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 6 0 0 9 5 / e - y s - l l o y d - s - o f - l o n d o n - a u d i t - p u t - o u t - t o - t e n d e r < t K ` h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 6 0 8 6 6 / k p m g - c o u l d - f a c e - f r c - i n v e s t i g a t i o n - o v e r - h b o s - a u d i t q H ` h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 5 5 3 2 8 / e u - c o m m i t t e e - v o t e s - f o r - s e v e n y e a r - a u d i t o r - r o t a t i o n ? k E [ h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 5 5 6 7 5 / p w c - f a l l s - t o - t h i r d - p l a c e - i n - a u d i t o r - r a n k i n g s P B Q h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 5 6 4 6 5 / p w c - w i n s - c a i r n - e n e r g y - a u d i t - t e n d e r _ ? ] h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 4 3 1 2 1 / i n t e r n a l - a u d i t o r s - b a n n e d - f r o m - e n g a g e m e n t - t e a m s Z < e h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 4 4 5 7 0 / b i g - f o u r - a u d i t - d o m i n a n c e - h a s - a d v e r s e - e f f e c t - c c - t o - f i n d N 9 f h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 4 9 6 3 3 / d e l o i t t e - s u e d - o v e r - r e c k l e s s - f a i l i n g s - i n - c h i n a c a s t - a u d i t f r 6 [ h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 4 9 6 4 7 / k p m g - p i c k s - u p - r s a - a u d i t - i n - p l a c e - o f - d e l o i t t e v u 3 k h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 4 9 9 6 8 / a u d i t o r s - s h o u l d - r e v e a l - m o r e - a b o u t - p o t e n t i a l - r i s k - s a y - r e a d e r s r 9 0 W h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / o p i n i o n / 2 2 4 9 9 8 6 / l e a d e r - a u d i t - b a b y - s t e p s - a r e - p r a g m a t i c Y - Z h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / f e a t u r e / 2 2 5 0 0 8 6 / t h e - f i n a n c i a l - d i r e c t o r - 2 0 1 3 - a u d i t - s u r v e y l t * W h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 5 0 3 2 5 / p a r k - g r o u p - s w a p s - k p m g - f o r - e - y - a s - a u d i t o r ' Z h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / o p i n i o n / 2 2 5 0 3 6 7 / p w c - d o n t - c h a n g e - a u d i t o r - f o r - c h a n g e s - s a k e ] M $ b h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 5 0 4 8 7 / n o n a u d i t - r e m a i n s - p o i n t - f o r - d i s c u s s i o n - w i t h i n - e u r o p e ! Z h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 5 0 7 9 6 / s c e p t i c i s m - s i t s - l o w - o n - f d s - a u d i t - p r i o r i t i e s F a h t t p : / / w w w . a c c o u n t a n c y a g e . c o m / a a / n e w s / 2 2 5 0 9 8 2 / f r c - b o s s - d e f e n d s - c o m p l y - o r - e x p l a i n - a u d i t - t e n d e r i n g S I S T E M A S v R E G U L A C I N
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