ࡱ> 24#$%&'()*+,-./01|G} ~  ~ ~  } bjbj  rr9 >NN`[`[`[`[`[t[t[t[8[ gt[#c@lL*b*b**+/s[ i^a`a`a`a`a`a`a$cknaY`[o++ooa`[`[b**_botJ`[b*`[*^ao^a /5b*,Pykz 2ZJab0#cF3nn55vn`[~+5oooooooaaooo#coooonoooooooooN$ &Z: $ VEN CONMIGO Nmero 13, diciembre de 2014 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/2384490/deloitte-faces-saudi-audit-ban" \o "Deloitte faces Saudi audit ban" Deloitte faces Saudi audit ban  HYPERLINK "http://www.accountancyage.com/aa/news/2384384/frc-review-finds-bank-audits-in-need-of-significant-improvements" \o "FRC review finds bank audits in need of 'significant improvements'" FRC review finds bank audits in need of 'significant improvements'  HYPERLINK "http://www.accountancyage.com/aa/analysis/2382516/bangladesh-audit-reform-moves-forward-despite-disagreements" \o "Bangladesh audit reform moves forward, despite disagreements" Bangladesh audit reform moves forward, despite disagreements  HYPERLINK "http://www.accountancyage.com/aa/news/2381862/uhy-hacker-young-fined-over-audit-family-tie-disclosure" \o "UHY Hacker Young fined over audit family tie" UHY Hacker Young fined over audit family tie  HYPERLINK "http://www.accountancyage.com/aa/news/2380625/diageo-ends-17-year-audit-relationship-with-kpmg" \o "Diageo ends 17-year audit relationship with KPMG" Diageo ends 17-year audit relationship with KPMG  HYPERLINK "http://www.accountancyage.com/aa/news/2379629/kpmg-in-dock-over-admitted-audit-code-breaches" \o "KPMG in dock over admitted audit code breaches" KPMG in dock over admitted audit code breaches  HYPERLINK "http://www.accountancyage.com/aa/news/2379314/ey-ends-deloittes-14-year-audit-role-at-rbs" \o "EY ends Deloitte's 14-year audit role at RBS" EY ends Deloitte's 14-year audit role at RBS  HYPERLINK "http://www.accountancyage.com/aa/news/2378293/haysmacintyre-reviewing-audit-of-global-6-technologies-accounts" \o "haysmacintyre reviewing audit of Global 6 Technologies accounts" haysmacintyre reviewing audit of Global 6 Technologies accounts  HYPERLINK "http://www.accountancyage.com/aa/feature/2377755/new-audit-threshold-reform-a-threat-or-an-opportunity" \o "New audit threshold reform a threat or an opportunity?" New audit threshold reform a threat or an opportunity?  HYPERLINK "http://www.accountancyage.com/aa/news/2377991/three-horse-race-for-rbs-audit-account" \o "Three-horse race for RBS audit account" Three-horse race for RBS audit account  HYPERLINK "http://www.accountancyage.com/aa/news/2377638/pcaob-inspection-finds-deficiencies-in-a-number-of-kpmg-us-audits" \o "PCAOB inspection finds deficiencies in a number of KPMG US audits" PCAOB inspection finds deficiencies in a number of KPMG US audits  HYPERLINK "http://www.accountancyage.com/aa/news/2377549/cipfa-to-launch-first-public-audit-qualification-in-2015" \o "CIPFA to launch first public audit qualification in 2015" CIPFA to launch first public audit qualification in 2015  HYPERLINK "http://www.accountancyage.com/aa/news/2376065/last-post-sounds-for-audit-commission-as-it-bequeaths-further-savings" \o "Last post sounds for Audit Commission as it bequeaths further savings" Last post sounds for Audit Commission as it bequeaths further savings  HYPERLINK "http://www.accountancyage.com/aa/news/2375137/power-of-audit-debate-shifts-perceptions-marginally" \o "Power of audit debate shifts perceptions - marginally" Power of audit debate shifts perceptions - marginally  HYPERLINK "http://www.accountancyage.com/aa/news/2374007/kpmg-to-deliver-royal-mail-audit" \o "KPMG to deliver Royal Mail audit" KPMG to deliver Royal Mail audit  HYPERLINK "http://www.accountancyage.com/aa/news/2373898/lga-creates-new-company-to-fill-audit-commission-s-demise" \o "LGA creates new company to fill Audit Commissions demise" LGA creates new company to fill Audit Commissions demise  HYPERLINK "http://www.accountancyage.com/aa/news/2371854/rsms-dohrer-to-join-audit-standards-body-iaasb" \o "RSM's Dohrer to join audit standards body IAASB" RSM's Dohrer to join audit standards body   HYPERLINK "http://www.accountancyage.com/aa/news/2371601/kpmg-overhauls-approach-to-its-audit-reports" \o "KPMG overhauls approach to its audit reports" KPMG overhauls approach to its audit reports  HYPERLINK "http://www.accountancyage.com/aa/news/2364428/firms-worried-about-uks-illogical-audit-interpretation" \o "Firms worried about UK's illogical audit interpretation" Firms worried about UK's illogical audit interpretation  HYPERLINK "http://www.accountancyage.com/aa/news/2363863/internal-audit-offering-early-stage-strategic-advise" \o "Internal audit offering early stage strategic advice" Internal audit offering early stage strategic advice  HYPERLINK "http://www.accountancyage.com/aa/news/2363254/new-audit-head-for-baker-tilly" \o "New audit head for Baker Tilly" New audit head for Baker Tilly  HYPERLINK "http://www.accountancyage.com/aa/news/2361859/kpmg-and-ey-win-major-listed-company-audits" \o "KPMG and EY win major listed company audits" KPMG and EY win major listed company audits  HYPERLINK "http://www.accountancyage.com/aa/news/2361416/consultants-set-for-eur500m-fee-windfall-in-european-bank-audit" \o "Consultants set for 500m fee windfall in European bank <span class = 'highlight'>audit</span>" Consultants set for 500m fee windfall in European bank audit  HYPERLINK "http://www.accountancyage.com/aa/news/2359449/ey-drawn-into-c2000-audit-investigation" \o "EY drawn into C2000 audit investigation" EY drawn into C2000 audit investigation  HYPERLINK "http://www.accountancyage.com/aa/news/2359236/kpmg-retains-gbp12m-old-mutual-audit-contract" \o "KPMG retains 12m Old Mutual audit contract" KPMG retains 12m Old Mutual audit contract  HYPERLINK "http://www.accountancyage.com/aa/news/2357904/kpmg-and-crowe-clark-whitehill-win-audit-tenders" \o "KPMG and Crowe Clark Whitehill win audit tenders" KPMG and Crowe Clark Whitehill win audit tenders  HYPERLINK "http://www.accountancyage.com/aa/news/2357506/ey-wins-gbp2m-sage-audit-contract" \o "EY wins 2m Sage audit contract" EY wins 2m Sage audit contract  HYPERLINK "http://www.accountancyage.com/aa/analysis/2356895/top-50-50-regulatory-pressures-stratifying-audit-market" \o "Top 50+50: Regulatory pressures stratifying audit market" Top 50+50: Regulatory pressures stratifying audit market  HYPERLINK "http://www.accountancyage.com/aa/news/2356484/frc-consults-on-local-audit-regulation" \o "FRC consults on local audit regulation" FRC consults on local audit regulation  HYPERLINK "http://www.accountancyage.com/aa/news/2356069/us-and-china-commit-to-cross-border-audit-inspections" \o "US and China commit to cross-border audit inspections" US and China commit to cross-border audit inspections  HYPERLINK "http://www.accountancyage.com/aa/news/2355857/nao-to-audit-hmrc-projections-following-sums-error" \o "NAO to audit HMRC projections following sums error" NAO to audit HMRC projections following sums error  HYPERLINK "http://www.accountancyage.com/aa/news/2355306/advisers-concerned-about-effect-of-audit-threshold-rise" \o "Advisers concerned about effect of audit threshold rise" Advisers concerned about effect of audit threshold rise  HYPERLINK "http://www.accountancyage.com/aa/news/2353476/deloitte-loses-out-to-kpmg-in-arrow-group-audit-tender" \o "Deloitte loses out to KPMG in Arrow Group audit tender" Deloitte loses out to KPMG in Arrow Group audit tender  HYPERLINK "http://www.accountancyage.com/aa/analysis/2351292/extended-audit-and-audit-committtee-reports-produce-varied-results" \o "Extended audit and audit committee reports produce varied results" Extended audit and audit committee reports produce varied results  HYPERLINK "http://www.accountancyage.com/aa/news/2351222/major-uk-companies-line-up-2017-for-audit-tenders" \o "Major UK companies line up 2017 for audit tenders" Major UK companies line up 2017 for audit tenders  HYPERLINK "http://www.accountancyage.com/aa/news/2350026/ey-wins-dignity-audit-as-pwc-bows-out-over-non-audit-fees" \o "EY wins Dignity audit as PwC bows out over non-audit fees" EY wins Dignity audit as PwC bows out over non-audit fees  HYPERLINK "http://www.accountancyage.com/aa/news/2349672/frc-scraps-investigation-into-pwc-s-berkeley-group-audit" \o "FRC scraps investigation into PwCs Berkeley Group audit" FRC scraps investigation into PwCs Berkeley Group audit  HYPERLINK "http://www.accountancyage.com/aa/news/2349440/baker-tilly-faces-frc-investigation-over-tanfield-group-audit" \o "Baker Tilly faces FRC investigation over Tanfield Group audit" Baker Tilly faces FRC investigation over Tanfield Group audit  HYPERLINK "http://www.accountancyage.com/aa/opinion/2347860/leader-latest-stats-show-audit-revolutions-a-long-way-off" \o "Leader: Latest stats show audit revolution's a long way off" Leader: Latest stats show audit revolution's a long way off  HYPERLINK "http://www.accountancyage.com/aa/news/2346936/bank-audits-not-up-to-scratch-finds-frc" \o "Bank audits not up to scratch, finds FRC" Bank audits not up to scratch, finds FRC  HYPERLINK "http://www.accountancyage.com/aa/news/2345934/sec-suspends-ex-deloitte-risk-officer-over-audit-work" \o "SEC suspends ex-Deloitte risk officer over audit work" SEC suspends ex-Deloitte risk officer over audit work  HYPERLINK "http://www.accountancyage.com/aa/feature/2344557/fee-caps-and-the-black-list-prompt-firms-to-rethink-audit-strategy" \o "Fee caps and the black list prompt firms to rethink audit strategy" Fee caps and the black list prompt firms to rethink audit strategy  HYPERLINK "http://www.accountancyage.com/aa/news/2343921/newsham-facing-frc-tribunal-over-worthington-nicholls-audit" \o "Newsham facing FRC tribunal over Worthington Nicholls audit" Newsham facing FRC tribunal over Worthington Nicholls audit  HYPERLINK "http://www.accountancyage.com/aa/news/2343939/kpmg-retains-long-standing-greggs-audit-work" \o "KPMG retains long-standing Greggs audit work" KPMG retains long-standing Greggs audit work  HYPERLINK "http://www.accountancyage.com/aa/news/2343649/kpmg-replaces-pwc-in-major-aim-audit-client-list" \o "KPMG replaces PwC in major AIM audit client list" KPMG replaces PwC in major AIM audit client list  HYPERLINK "http://www.accountancyage.com/aa/news/2342626/co-op-bank-ends-40-year-kpmg-audit-relationship" \o "Co-op Bank ends 40-year KPMG audit relationship" Co-op Bank ends 40-year KPMG audit relationship  HYPERLINK "http://www.accountancyage.com/aa/news/2340768/baker-tilly-criticised-over-deficient-audit-work" \o "Baker Tilly criticised over deficient audit work" Baker Tilly criticised over deficient audit work  HYPERLINK "http://www.accountancyage.com/aa/news/2339650/global-audits-found-to-be-deficient-in-critical-areas" \o "Global audits found to be deficient in critical areas" Global audits found to be deficient in critical areas  HYPERLINK "http://www.accountancyage.com/aa/news/2338035/audit-reforms-passed-in-european-parliament" \o "Audit reforms passed in European parliament" Audit reforms passed in European parliament  HYPERLINK "http://www.accountancyage.com/aa/news/2337654/three-firms-pick-up-remaining-audit-commission-work" \o "Three firms pick up remaining Audit Commission work" Three firms pick up remaining Audit Commission work Final del formulario ( Actualcese  HYPERLINK "http://actualicese.com/actualidad/2014/11/26/normas-de-aseguramiento-de-la-informacion-nai/" \o "Normas de aseguramiento de la informacin NAI" Normas de aseguramiento de la informacin NAI  HYPERLINK "http://actualicese.com/actualidad/2014/10/02/auditoria-interna-la-mejor-respuesta-ante-el-fraude-empresarial/" \o "Auditora interna, la mejor respuesta ante el fraude empresarial" Auditora interna, la mejor respuesta ante el fraude empresarial   HYPERLINK "http://actualicese.com/actualidad/2014/08/14/que-pasa-si-se-hace-auditoria-a-administrador-del-que-se-tienen-sospechas-de-irregularidades-y-este-no-asiste/" \o "Qu pasa si se hace auditora a administrador del que se tienen sospechas de irregularidades y este no asiste?" Qu pasa si se hace auditora a administrador del que se tienen sospechas de irregularidades y este no asiste?   HYPERLINK "http://actualicese.com/actualidad/2014/07/17/riesgo-la-palabra-que-deben-tener-en-mente-los-revisores-fiscales-y-auditores/" \o "Riesgo, la palabra que deben tener en mente los revisores fiscales y auditores" Riesgo, la palabra que deben tener en mente los revisores fiscales y auditores   HYPERLINK "http://actualicese.com/actualidad/2014/06/19/pasos-para-el-diseno-de-un-sistema-de-control-interno/" \o "Pasos para el diseo de un sistema de control interno" Pasos para el diseo de un sistema de control interno   HYPERLINK "http://actualicese.com/actualidad/2014/05/30/la-cita-etica-competencia-y-formacion/" \o "[La Cita] tica, competencia y formacin" [La Cita] tica, competencia y formacin   HYPERLINK "http://actualicese.com/actualidad/2014/05/09/auditoria-y-control-lineamientos-a-tener-en-cuenta-para-que-sea-exitosa/" \o "Auditora y control, lineamientos a tener en cuenta para que sea exitosa" Auditora y control, lineamientos a tener en cuenta para que sea exitosa   HYPERLINK "http://actualicese.com/actualidad/2014/05/29/cualidades-y-deberes-del-contador-publico-en-ejercicio-de-la-auditoria/" \o "Cualidades y deberes del contador pblico en ejercicio de la auditora" Cualidades y deberes del contador pblico en ejercicio de la auditora  HYPERLINK "http://actualicese.com/actualidad/2014/05/08/cual-es-el-papel-del-auditor-en-las-campanas-politicas-i-parte/" \o "Cul es el papel del auditor en las campaas polticas?" Cul es el papel del auditor en las campaas polticas?  ( AE Accounting Education  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153205" \o "The Financial Reporting Council (FRC) outlines how it intends to implement proposals to enhance transparency of its Audit Qua...click to read full article" Enhancing transparency of audit quality review findings - FRC issues statement  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153216" \o "The Financial Reporting Councils (FRC) thematic report notes improvements in the quality of aspects of the audit of loan los...click to read full article" FRC publishes review of audit of bank sector loan loss provisions  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153192" \o "The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) have announced a req...click to read full article" caq and aaa auditing section seek proposals for access to audit staff  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153183" \o "The Public Company Accounting Oversight Board's Center for Economic Analysis, in conjunction with the Journal of Accounting R...click to read full article" pcaob provides details from its first annual economic conference on auditing an capital markets ( American Institute of Certified Public Accountants (AICPA)  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/pages/auditdatastandardworkinggroup.aspx" Audit Data Standard Working Group  HYPERLINK "http://www.aicpa.org/interestareas/employeebenefitplanauditquality/resources/plansponsorresourcecenter/pages/auditqualityandauditorselection.aspx" Audit Quality and Auditor Selection  HYPERLINK "http://www.aicpa.org/publications/accountingauditing/keytopics/pages/auditsampling.aspx" Audit Sampling  HYPERLINK "http://www.aicpa.org/interestareas/employeebenefitplanauditquality/resources/generalaccountingandauditing/auditrequirementsandresponsibilities/pages/default.aspx" Audit Requirements and Responsibilities  HYPERLINK "http://www.aicpa.org/research/standards/auditattest/pages/audit%20and%20attest%20standards.aspx" Audit and Attest Standards, Including Clarified Standards  HYPERLINK "http://www.aicpa.org/forthepublic/auditcommitteeeffectiveness/auditcommitteebrief/pages/auditcommitteebriefs.aspx" Audit Committee Briefs  HYPERLINK "http://www.aicpa.org/forthepublic/auditcommitteeeffectiveness/auditcommitteebrief/pages/audit_committee_briefs_2009.aspx" Audit Committee Briefs - 2009  HYPERLINK "http://www.aicpa.org/interestareas/employeebenefitplanauditquality/resources/auditengagementtoolsandaids/pages/default.aspx" Audit Engagement Tools and Aids  HYPERLINK "http://www.aicpa.org/forthepublic/auditcommitteeeffectiveness/auditcommitteebrief/pages/audit_committee_briefs_2010.aspx" Audit Committee Briefs- 2010  HYPERLINK "http://www.aicpa.org/interestareas/businessindustryandgovernment/newsandpublications/downloadabledocuments/tool_for_audit_shops_improve_government_results_government_brief_april_2014.pdf" AICPA Government Brief A Tool for Audit Shops to Further Improve Government Result  HYPERLINK "http://www.aicpa.org/interestareas/governmentalauditquality/resources/auditpracticetoolsaids/pages/default.aspx" Audit Practice Tools and Aids  HYPERLINK "http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/IndustryspecificGuidance/NotforProfit/PRDOVR%7EPC-005132/PC-005132.jsp" \n Audit and Accounting Manual  HYPERLINK "http://www.aicpa.org/forthepublic/auditcommitteeeffectiveness/pages/acec.aspx" Audit Committee Effectiveness Center  HYPERLINK "http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/AuditPreprationandPlanning/PRDOVR%7EPC-159484/PC-159484.jsp" \n Audit Staff Essentials, Level I - New Hire  HYPERLINK "http://www.aicpa.org/forthepublic/auditcommitteeeffectiveness/ealerts/pages/default.aspx" Audit Committee Effectiveness Center E-Alert  HYPERLINK "http://www.aicpa.org/publications/financialmanagementreporting/pages/auditcommitteetoolkits.aspx" Audit Committee Toolkit Series  HYPERLINK "http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/NotforProfit/PRDOVR%7EPC-991004/PC-991004.jsp" \n The AICPA Audit Committee Toolkit: Not-for-Profit Organizations  HYPERLINK "http://www.aicpa.org/interestareas/governmentalauditquality/resources/ombcirculara133/auditqualitymonitoringbycognizantagencies/pages/default.aspx" Audit Quality Monitoring by Cognizant Agencies  HYPERLINK "http://www.aicpa.org/interestareas/centerforplainenglishaccounting/resources/2013/pages/employee-benefit-plan-audits-risk-assessment.aspx" Employee Benefit Plan Audits Considering Some Risk Assessment Issues  HYPERLINK "http://www.aicpa.org/forthepublic/auditcommitteeeffectiveness/toolkits/pages/default.aspx" AICPA Audit Committee Toolkits  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/exposuredrafts/ed_ordertocash.pdf" Audit Data Standard Order to Cash Subledger Standard  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/exposuredrafts/ed_procuretopay.pdf" Audit Data Standard Procure to Pay Subledger Standard  HYPERLINK "http://www.aicpa.org/interestareas/frc/auditattest/pages/auditattestservices.aspx" Audit and Attest  HYPERLINK "http://www.aicpa.org/interestareas/governmentalauditquality/newsandpublications/gaqcalert/2011/pages/gaqcalertno167.aspx" GAQC Alert No. 167  HYPERLINK "http://www.aicpa.org/interestareas/governmentalauditquality/resources/pages/governmentalauditandaccountingpublications.aspx" Governmental Audit and Accounting Publications  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/itassuranceservices/pages/default.aspx" IT Assurance Services  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/pages/assuranceadvisoryservices.aspx" Assurance and Advisory  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/pages/asec.aspx" Assurance Services Executive Committee  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/pages/riskassurancetaskforce.aspx" Risk Assurance and Advisory Services  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/pages/sustainabilitytaskforce.aspx" Sustainability Assurance and Advisory Task Force  HYPERLINK "http://www.aicpa.org/interestareas/businessindustryandgovernment/resources/sustainability/pages/sustainability%20assurance%20and%20other%20services.aspx" Sustainability Assurance  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/pages/continuousassuranceworkinggroup.aspx" Continuous Assurance Working Group  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/itassuranceservices/guidance/pages/default.aspx" IT Assurance Services Guidance  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/community/pages/default.aspx" Information Management and Technology Assurance Division  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/pages/default.aspx" Information Management and Technology Assurance (IMTA) Resources  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/store/pages/default.aspx" Information Management and Technology Assurance Store  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/default.aspx" Information Management and Technology Assurance (IMTA) Membership  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/pages/auditdatastandardsgroupexposuredrafts.aspx" Audit Data Standards Group Exposure Drafts  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/pages/informationtechnology.aspx" Information Management and Technology Assurance  HYPERLINK "http://www.aicpa.org/interestareas/businessindustryandgovernment/resources/sustainability/pages/sustainability%20accounting,%20reporting,%20assurance%20and%20other%20services.aspx" Sustainability Reporting and Assurance  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/privacy/generallyacceptedprivacyprinciples/pages/privacyattestationandassuranceengagements.aspx" Privacy Attestation and Assurance Engagements  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/trustservices/pages/trust%20services%20principles%e2%80%94an%20overview.aspx" Trust Services Principles and Criteria  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/braas-project-plan.pdf" BRAAS Team Project Timetable as of September 2014   HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/trustservices/downloadabledocuments/trust%20services%20criteria%20mapping%202014%20to%202009.pdf" Trust Services Criteria Mapping 2004 to 2009  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/pages/trustdataintegritytaskforce.aspx" Trust Services and Information Integrity  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/contactus.aspx" IMTA Section Contact Information  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/itassuranceservices/standards/pages/default.aspx" Statement on Auditing Standards  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/citpexamination.aspx" CITP Examination  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/community/pages/aicpa%20information%20technology%20executive%20committee.aspx" IMTA Executive Committee 2014-2015  HYPERLINK "http://www.aicpa.org/interestareas/frc/reviewcompilationpreparation/pages/review-compilation-preparation.aspx" Review, Compilation and Preparation  HYPERLINK "http://www.aicpa.org/interestareas/frc/auditattest/pages/auditattestservices.aspx" Audit and Attest  HYPERLINK "http://www.aicpa.org/interestareas/centerforplainenglishaccounting/resources/2008/pages/clarifying-governance-communications.aspx" SAS No. 114 Redrafted Clarifying Governance Communications  HYPERLINK "http://www.aicpa.org/interestareas/employeebenefitplanauditquality/community/pages/aicpa%20employee%20benefit%20plan%20expert%20panel.aspx" AICPA Employee Benefit Plans Expert Panel  HYPERLINK "http://www.aicpa.org/press/pressreleases/2014/pages/aicpa-names-new-technical-director-for-center-for-plain-english-accounting.aspx" AICPA Names New Technical Director for Center for Plain English Accounting  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/exposuredrafts/ed_ordertocash.pdf" Audit Data Standard Order to Cash Subledger Standard  HYPERLINK "http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/exposuredrafts/ed_procuretopay.pdf" Audit Data Standard Procure to Pay Subledger Standard  HYPERLINK "http://www.aicpa.org/interestareas/centerforplainenglishaccounting/resources/2011/pages/compilation-review-engagements.aspx" Compilation & Review Engagements Reporting on Supplementary Information  HYPERLINK "http://www.aicpa.org/interestareas/centerforplainenglishaccounting/resources/2011/pages/sasno122-clarification-and-recodification.aspx" SAS No. 122 Clarification and Recodification of U.S. Auditing Standards ( Association of Chartered Certified Accountants (ACCA)  HYPERLINK "http://www.accaglobal.com/gb/en/discover/cpd-articles/audit-assurance/difficult-times.html" Audit planning in difficult times  HYPERLINK "http://www.accaglobal.com/gb/en/discover/ab-articles/audit-assurance/audit-quality.html" Driving audit quality  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/effective-audit-service.html" Effective audit service  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/acceptance-decisions.html" Acceptance decisions for audit and assurance engagements  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/audit-financial-statements.html" Planning an audit of financial statements  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/auditing-computer-based-environment2.html" Auditing in a computer-based environment (2)  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/audit-of-estimates.html" Audit of estimates and fair values  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/forensic-accounting.html" Forensic auditing  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/auditing-computer-environment.html" Auditing in a computer-based environment  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/f8-p7.html" Underpinning knowledge for the audit papers  HYPERLINK "http://www.accaglobal.com/gb/en/member/professional-standards/members-standards/international-standards1/international-audting.html" International Auditing and Assurance Standards Board ()  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/technical-articles/risk-and-environmental-auditing.html" Risk and Environmental Auditing  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/audit-procedures.html" Audit procedures  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/audit-sampling.html" Audit sampling  HYPERLINK "http://www.accaglobal.com/gb/en/discover/news/2014/09/audit-karim.html" Implementing the new audit reform: how to ensure the creation of a new vibrant market focused on quality  HYPERLINK "http://www.accaglobal.com/gb/en/member/accounting-business/solong-audit.html" Cesar Bacani: so long, audit?  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/matter-of-opinion.html" A matter of opinion  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/ISA330-responses-assessed-risks.html" ISA 330 and responses to assessed risks  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/financial-reporting-standards-auditors.html" The importance of financial reporting standards to auditors  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/internal-auditors.html" Using the work of internal auditors  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/isa-240.html" ISA 240 (Redrafted) - Auditors and Fraud  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/variant-papers.html" Variant papers  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/why-choose-this-paper.html" Why choose this paper?  HYPERLINK "http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/sa/features/member-profile-ali-ebrahim.html" Member profile Ali Ebrahim  HYPERLINK "http://www.accaglobal.com/gb/en/discover/aff-2013/internal-audit.html" Driving business performance ( Association of International Accountants (AIA)  HYPERLINK "http://www.aiaworldwide.com/news/iirc-issues-two-assurance-integrated-reporting-papers" IIRC issues two assurance on integrated reporting papers  HYPERLINK "http://www.aiaworldwide.com/news/aia-sign-commitment-quality-assurance-qualifications" AIA sign commitment for quality assurance of qualifications   HYPERLINK "http://www.aiaworldwide.com/auditing-standards" Auditing standards  HYPERLINK "http://www.aiaworldwide.com/news/frc-appoints-technical-advisor-marek-grabowski-international-auditing-and-assurance-standards" FRC appoints technical advisor to marek grabowski, international auditing and assurance standards board member  HYPERLINK "http://www.aiaworldwide.com/news/frc%E2%80%99s-audit-and-assurance-bulletin-highlights-auditor%E2%80%99s-responsibilities-respect-strategic" FRCs audit and assurance bulletin highlights the auditors responsibilities with respect to the strategic report and the directors remuneration report  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-continues-address-assurance-needs-smaller-entities-issues-revised-standard-review"  Continues to address assurance needs of smaller entities; issues revised standard on review engagements  HYPERLINK "http://www.aiaworldwide.com/news/first-tax-assurance-commissioner-report-published" First tax assurance commissioner report published  HYPERLINK "http://www.aiaworldwide.com/news/frc-publishes-compendium-audit-and-assurance-standards-and-guidance-2014" FRC publishes compendium of audit and assurance standards and guidance 2014  HYPERLINK "http://www.aiaworldwide.com/practice-monitoring" Practice monitoring  HYPERLINK "http://www.aiaworldwide.com/events/cfo-seminar-accounting-standards-america-and-china" CFO seminar: accounting standards of America and china  HYPERLINK "http://www.aiaworldwide.com/news/monitoring-work-audit-firms-outside-european-union" Monitoring the work of audit firms from outside the European Union  HYPERLINK "http://www.aiaworldwide.com/news/iesba-propose-changes-certain-provisions-code-addressing-long-association-personnel-audit-or" IESBA propose changes to certain provisions of the code addressing the long association of personnel with an audit or assurance client  HYPERLINK "http://www.aiaworldwide.com/news/frc-consults-updated-guidance-audit-financial-instrument" FRC consults on updated guidance for the audit of financial instrument  HYPERLINK "http://www.aiaworldwide.com/news/eaig-has-submitted-comment-letters-iaasb-and-iesba" The eaig has submitted comment letters to the and IESBA  HYPERLINK "http://www.aiaworldwide.com/news/frc-welcomes-iaasbs-proposals-transform-auditor%E2%80%99s-reports" FRC welcomes s proposals to transform auditors reports  HYPERLINK "http://www.aiaworldwide.com/news/frc-updates-guidance-audit-financial-instruments" FRC updates guidance for the audit of financial instruments  HYPERLINK "http://www.aiaworldwide.com/news/malaysia-establishs-finance-accreditation-agency" Malaysia establishes the finance accreditation agency  HYPERLINK "http://www.aiaworldwide.com/news/frc-adopt-improved-auditing-standards-using-work-internal-audit" FRC to adopt improved auditing standards on using the work of internal audit  HYPERLINK "http://www.aiaworldwide.com/news/european-commission-acknowledges-malaysias-audit-oversight-framework" European commission acknowledges Malaysias audit oversight framework  HYPERLINK "http://www.aiaworldwide.com/news/ifac-smp-poll-reflects-improving-economic-conditions" IFAC smp poll reflects improving economic conditions  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-disclosures-feedback-statement-shares-global-insights-support-essential-collaboration-and"  Disclosures feedback statement; shares global insights to support essential collaboration and cooperation  HYPERLINK "http://www.aiaworldwide.com/news/first-evaluation-tax-arrangements-payroll-contracts-public-sector-published" First evaluation of tax arrangements for off-payroll contracts in the public sector published  HYPERLINK "http://www.aiaworldwide.com/news/government-tightens-rules-payroll-appointments-public-sector" Government tightens rules on off payroll appointments in the public sector  HYPERLINK "http://www.aiaworldwide.com/news/ifac-applauds-pan-african-federation-accountants-its-adoption-international-accounting" IFAC applauds the pan African federation of accountants for its adoption of international accounting standards  HYPERLINK "http://www.aiaworldwide.com/students-cpd" Continuing professional development (CPD)  HYPERLINK "http://www.aiaworldwide.com/news/aia-members-ireland-welcome-practice-monitoring-visits" AIA members in Ireland welcome practice monitoring visits  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-proposes-enhancements-auditing-standards-focused-financial-statement-disclosures"  Proposes enhancements to auditing standards focused on financial statement disclosures  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-exposure-draft-revised-auditing-standard-auditor%E2%80%99s-responsibilities-relating-other"  Exposure draft of revised auditing standard on the auditors responsibilities relating to other information accompanying audited financial statements  HYPERLINK "http://www.aiaworldwide.com/news/wcoa-2014-session-tracks-announced" WCOA 2014 session tracks announced  HYPERLINK "http://www.aiaworldwide.com/news/iesba-clarifies-definition-those-charged-governance" IESBA clarifies definition of "those charged with governance"  HYPERLINK "http://www.aiaworldwide.com/news/acra-raise-quality-bar-public-accountants" ACRA to raise quality bar for public accountants  HYPERLINK "http://www.aiaworldwide.com/news/ifac-releases-revisions-policy-position-paper-two-promoting-single-set-auditing-standards-all" IFAC releases revisions to policy position paper two; promoting a single set of auditing standards for all audits  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-proposes-standard-enhancing-auditor-responsibilities-disclosures-beyond-financial" Proposes standard enhancing auditor responsibilities for disclosures beyond the financial statements  HYPERLINK "http://www.aiaworldwide.com/news/ifac-issues-policy-position-global-regulatory-convergence" IFAC issues policy position on global regulatory convergence  HYPERLINK "http://www.aiaworldwide.com/news/frc-issues-guidance-audit-housing-associations" FRC issues guidance on the audit of housing associations  HYPERLINK "http://www.aiaworldwide.com/cpd-requirements" Cpd requirements  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-notes-progress-toward-single-robust-language-audit"  Notes progress toward a single, robust language for audit  HYPERLINK "http://www.aiaworldwide.com/news/ifac-issues-new-report-professional-accountants-business" IFAC issues new report for professional accountants in business  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-takes-holistic-approach-its-new-framework-audit-quality"  Takes a holistic approach in its new framework for audit quality  HYPERLINK "http://www.aiaworldwide.com/quality-assured" Quality assured  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-indicates-future-direction-improved-auditor-reporting-consults-value-viability-and"  Indicates future direction of improved auditor reporting; consults on value, viability, and illustrative report  HYPERLINK "http://www.aiaworldwide.com/birmingham-city-university" Birmingham City University  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-strengthens-standard-using-work-internal-auditors"  Strengthens standard on using the work of internal auditors  HYPERLINK "http://www.aiaworldwide.com/working-accounting-and-finance-teams" Working in accounting and finance teams  HYPERLINK "http://www.aiaworldwide.com/news/government-urges-companies-and-smes-utilise-gst-training-grant" Government urges companies and sees to utilise GST training grant  HYPERLINK "http://www.aiaworldwide.com/members-cpd" Continuing professional development (cpd)  HYPERLINK "http://www.aiaworldwide.com/monitoring-visit-guide" Monitoring visit guide  HYPERLINK "http://www.aiaworldwide.com/news/ifac-applauds-pan-african-federation-accountants-its-adoption-international-accounting" IFAC applauds the pan African federation of accountants for its adoption of international accounting standards  HYPERLINK "http://www.aiaworldwide.com/news/next-stage-hmrc-digital-services" Next stage in hmrc digital services  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-consults-audit-quality-framework"  Consults on audit quality framework  HYPERLINK "http://www.aiaworldwide.com/essential-resources" Essential resources Reports on findings from post-implementation review of the clarified ISAS  HYPERLINK "http://www.aiaworldwide.com/news/aia-extends-practice-monitoring-programme-ireland" AIA extends practice monitoring programmer to Ireland  HYPERLINK "http://www.aiaworldwide.com/news/iaasb-re-proposes-standard-addressing-information-annual-reports-further-clarifies-auditor"  Re-proposes standard addressing information in annual reports; further clarifies auditor effort and reporting responsibilities  HYPERLINK "http://www.aiaworldwide.com/editors-blog/future-auditing-bright" The future of auditing is bright  HYPERLINK "http://www.aiaworldwide.com/members-practice-guide" Members in practice guide  HYPERLINK "http://www.aiaworldwide.com/news/forum-firms-focuses-auditor-reporting" Forum of firms focuses on auditor reporting  HYPERLINK "http://www.aiaworldwide.com/international-accountant/editors-blog/feedback-agent-strategy-group" Feedback from agent strategy group  HYPERLINK "http://www.aiaworldwide.com/news/political-risk-insurance-scheme-support-s2-billion-overseas-investments-singapore-companies" Political risk insurance scheme to support up to s$2 billion in overseas investments by Singapore companies  HYPERLINK "http://www.aiaworldwide.com/news/fsa-consults-changes-listing-rules" FSA consults on changes to the listing rules  HYPERLINK "http://www.aiaworldwide.com/news/malaysia%E2%80%99s-enhancing-efficiency-banking-processes-through-standardised-documentation-housing" Malaysias enhancing efficiency of banking processes through standardized documentation for housing loan agreements  HYPERLINK "http://www.aiaworldwide.com/building-financial-model" Building a financial model  HYPERLINK "http://www.aiaworldwide.com/news/open-consultation-digital-currencies-call-information" Open consultation: digital currencies, call for information  HYPERLINK "http://www.aiaworldwide.com/news/consultation-launched-improving-regulatory-regime-listed-entity-auditors" Consultation launched on improving regulatory regime for listed entity auditors  HYPERLINK "http://www.aiaworldwide.com/news/five-reasons-government-reviewing-digital-currencies" Five reasons the government is reviewing digital currencies  HYPERLINK "http://www.aiaworldwide.com/events/fraud-risk-prevention" Fraud risk & prevention  HYPERLINK "http://www.aiaworldwide.com/events/hkfrs-series-lessons-learnt-regulators-reviews-financial-statements" HKFRS series: lessons learnt from regulators' reviews of financial statements  HYPERLINK "http://www.aiaworldwide.com/introduction-financial-modelling" Introduction to financial modelling  HYPERLINK "http://www.aiaworldwide.com/news/ifac-welcomes-imf-paper-fiscal-transparency-accountability-and-risk" IFAC welcomes IMF paper on fiscal transparency, accountability, and risk  HYPERLINK "http://www.aiaworldwide.com/news/iesba-strengthens-key-sections-code-ethics-professional-accountants" IESBA strengthens key sections of code of ethics for professional accountants  HYPERLINK "http://www.aiaworldwide.com/news/frc-publishes-financial-reporting-lab-report-reporting-audit-committees" FRC publishes financial reporting lab report on reporting of audit committees  HYPERLINK "http://www.aiaworldwide.com/news/forthcoming-changes-eu-audit-rules-could-threaten-uk-smes%E2%80%99-access-lending" Forthcoming changes to eu audit rules could threaten uk smes access to lending   HYPERLINK "http://www.aiaworldwide.com/news/fresh-approach-business-records-checks" Fresh approach to business records checks  HYPERLINK "http://www.aiaworldwide.com/benefits-professional-qualification" The benefits of a professional qualification  HYPERLINK "http://www.aiaworldwide.com/news/apb-publishes-paper-professional-scepticism-audit" APB publishes paper on professional scepticism in the audit   HYPERLINK "http://www.aiaworldwide.com/news/business-records-checks-re-launched" Business records checks re-launched  HYPERLINK "http://www.aiaworldwide.com/choosing-accountant" Choosing an accountant  HYPERLINK "http://www.aiaworldwide.com/news/aia-supporting-smps-and-smes" AIA supporting smps and smes  HYPERLINK "http://www.aiaworldwide.com/news/india-budget-what-can-we-expect" India budget: what can we expect?  HYPERLINK "http://www.aiaworldwide.com/news/ifac-calls-renewed-focus-global-regulatory-convergence-advance-sustainable-economic-recovery" IFAC calls for renewed focus on global regulatory convergence to advance sustainable economic recovery  HYPERLINK "http://www.aiaworldwide.com/events/practice-management-compliance-conference-2" Practice management & compliance conference  HYPERLINK "http://www.aiaworldwide.com/dynamic-budgetary-control" Dynamic budgetary control  HYPERLINK "http://www.aiaworldwide.com/events/practice-management-compliance-conference-3" Practice management & compliance conference  HYPERLINK "http://www.aiaworldwide.com/news/bank-england-and-hm-treasury-announce-launch-funding-lending-scheme" Bank of England and hm treasury announce launch of funding for lending scheme  HYPERLINK "http://www.aiaworldwide.com/news/acra-seeks-public-views-proposed-amendments-accountants-act" ACRA seeks public views on proposed amendments to the accountants act  HYPERLINK "http://www.aiaworldwide.com/practising-certificates" Practising certificates  HYPERLINK "http://www.aiaworldwide.com/election-profiles" Election profiles ( Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM)  HYPERLINK "http://acap.md/eng/news/897/" FEE Newsletter January 2014  HYPERLINK "http://acap.md/eng/news/923/" FEE publication on the Future of Audit and Assurance: Opening a Discussion  HYPERLINK "http://acap.md/eng/news/939/" CFRR - Newsletter March 2014  HYPERLINK "http://acap.md/eng/news/961/" FEE Newsletter March 2014  HYPERLINK "http://acap.md/eng/news/984/" FEE Newsletter April 2014  HYPERLINK "http://acap.md/eng/news/1002/" CFRR - Newsletter May 2014  HYPERLINK "http://acap.md/eng/news/1019/" FEE Newsletter June 2014  HYPERLINK "http://acap.md/eng/news/1056/" The Latest Global Knowledge, Resources and News from the Gateway: July 22 - August 5, 2014  HYPERLINK "http://acap.md/eng/news/1057/" IFAC Digest - Aug 6, 2014  HYPERLINK "http://acap.md/eng/news/1098/" IFAC - The Latest Global Knowledge Resources and News from Gateway. August 19 - September 2  HYPERLINK "http://acap.md/eng/news/1109/" IFAC - The Latest Global Knowledge Resources and News from Gateway. September 3 - 16, 2014  HYPERLINK "http://acap.md/eng/news/1151/" CFRR - Newsletter October 2014 ( Auditing and Assurance Standards Board (AUASB)  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Standard_on_Assurance_Engagements_ASAE_3000.pdf" Jun14 Standard on Assurance Engagements ASAE 3000  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Agenda_Item_4.7_Standard_on_Assurance_Engagements_ASAE_3000_%28Clean_Version%29.pdf" Jun14 Agenda Item 4.7 Standard on Assurance Engagements ASAE 3000 (Clean Version)  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_ED_01_14_Proposed_ASAE_34XX_Assurance_Engagements_on_Controls.pdf" Jun14 ED 01/14 Proposed ASAE 34XX Assurance Engagements on Controls  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Standard_on_Assurance_Engagements_ASAE_3410.pdf" Jun14 Standard on Assurance Engagements ASAE 3410  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Agenda_Item_4.10_Standard_on_Assurance_Engagements_ASAE_3410_%28Clean_Version%29.pdf" Jun14 Agenda Item 4.10 Standard on Assurance Engagements ASAE 3410 (Clean Version)  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/ASAE_3000_09-07-07.pdf" Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Standard_on_Assurance_Engagements_ASAE_3420.pdf" Jun14 Standard on Assurance Engagements ASAE 3420  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Agenda_Item_4.6_Standard_on_Assurance_Engagements_ASAE_3420_%28Clean_Version%29.pdf" Jun14 Agenda Item 4.6 Standard on Assurance Engagements ASAE 3420 (Clean Version)  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/IPA_Submission_on_ED0114_ASAE_34XX_25-08-14.pdf" IPA Submission AUASB on Assurance Engagements ASAE 34XX 25-08-14  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Minutes_of_AUASB_Meeting_10_June_2014.pdf" Jun14 Minutes of AUASB Meeting 10 June 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Oct14_Agenda_Item_4_AUASB_BMSP_Assurance_Engagements_on_Controls.pdf" Oct14 Agenda Item 4 AUASB BMSP Assurance Engagements on Controls  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Minutes_of_AUASB_Meeting_7_April_2014.pdf" Jun14 Minutes of AUASB Meeting 7 April 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Oct14_Minutes_of_AUASB_Meeting_21_October_2014.pdf" Oct14 Minutes of AUASB Meeting 21 October 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Apr14_Highlights_of_AUASB_Meeting_7_April_2014.pdf" Apr14 Highlights of AUASB Meeting 7 April 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Feb14_Highlights_of_AUASB_Meeting_24_February_2014.pdf" Feb14 Highlights of AUASB Meeting 24 February 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Apr14_Minutes_of_AUASB_Meeting_24_February_2014.pdf" Apr14 Minutes of AUASB Meeting 24 February 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Highlights_of_AUASB_Meeting_10_June_2014.pdf" Jun14 Highlights of AUASB Meeting 10 June 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Sep14_Minutes_of_AUASB_Meeting_9_Sept_2014.pdf" Sep14 Minutes of AUASB Meeting 9 Sept 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Agenda_Item_5_AUASB_BMSP_Assurance_Engagements_on_Controls.pdf" Jun14 Agenda Item 5 AUASB BMSP Assurance Engagements on Controls  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Apr14_Agenda_Item_5_AUASB_BMSP_Assurance_Engagements_on_Controls.pdf" Apr14 Agenda Item 5 AUASB BMSP Assurance Engagements on Controls  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Nov14_Agenda_Item_4_AUASB_BMSP_Assurance_Engagements_on_Controls.pdf" Nov14 Agenda Item 4 AUASB BMSP Assurance Engagements on Controls  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Oct14_Highlights_of_AUASB_Meeting_21_October_2014.pdf" Oct14 Highlights of AUASB Meeting 21 October 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Dec13_Agenda_Item_9_AUASB_BMSP_Assurance_on_Water_Accounting_Reports.pdf"  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Nov14_Highlights_of_AUASB_Meeting_25_November_2014.pdf" Nov14 Highlights of AUASB Meeting 25 November 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Feb14_Agenda_Item_8_AUASB_BMSP_Assurance_Engagements_on_Controls.pdf" Feb14 Agenda Item 8 AUASB BMSP Assurance Engagements on Controls  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Jun14_Agenda_Item_7_AUASB_BMSP_Combined_Assurance.pdf" Jun14 Agenda Item 7 AUASB BMSP Combined Assurance  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Sep14_Highlights_of_AUASB_Meeting_9_Sept_2014.pdf" Sep14 Highlights of AUASB Meeting 9 Sept 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Sep14_Agenda_Item_12%28b%29_AUASB_BMSP_IAASB_Meeting_15-19_Sep_2014.pdf" Sep14 Agenda Item 12(b) AUASB BMSP Meeting 15-19 Sep 2014  HYPERLINK "http://www.auasb.gov.au/admin/file/content102/c3/Nov14_Agenda_Item_9%28a%29_AUASB_BMSP_IAASB_Meeting_1-5_Dec_2014.pdf" Nov14 Agenda Item 9(a) AUASB BMSP Meeting 1-5 Dec 2014  ( BDO Internacional  HYPERLINK "http://www.bdointernational.com/News/Pages/BANGLADESH---BDO-appoints-new-member-firm-in-Bangladesh.aspx" \o "BANGLADESH - BDO appoints new member firm" BANGLADESH - BDO appoints new member firm  HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-USA,-LLP-and-UHY-ADVISORS,-INC.-.aspx" \o "BDO USA, LLP and UHY ADVISORS, INC. SIGN AN AGREEMENT REGARDING SALE OF UHY TEXAS PRACTICE" BDO USA, LLP and UHY ADVISORS, INC. Sign an agreement regarding sale of uhy Texas   HYPERLINK "http://www.bdointernational.com/Publications/Audit-Publications/Pages/BDO-Comment-Letters-on-Audit-and-Assurance-related-matters.aspx" \o "BDO Comment Letters on Audit and Assurance related matters" BDO Comment Letters on Audit and Assurance related matters  HYPERLINK "http://www.bdointernational.com/About-us/European_China_Desk" \o "European China Desk" European China Desk  HYPERLINK "http://www.bdointernational.com/News/Pages/Sierra-Leone----BDO-appoints-new-member-firm.aspx" \o "Sierra Leone - BDO appoints new member firm" Sierra Leone - BDO appoints new member firm  HYPERLINK "http://www.bdointernational.com/News/Pages/Papua-New-Guinea---BDO-appoint-new-member-firm.aspx" \o "Papua New Guinea - BDO appoint new member firm" Papua New Guinea - BDO appoint new member firm  HYPERLINK "http://www.bdointernational.com/News/Pages/IIRC-publishes-new-papers-on-integrated-reporting.aspx" \o "IIRC publishes new papers on integrated reporting" IIRC publishes new papers on integrated reporting  HYPERLINK "http://www.bdointernational.com/Sectors/Consumer-Business" \o "Consumer business" Consumer business  HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-USA-ANNOUNCES-MAJOR-MIDWEST-EXPANSION--THROUGH-ADDITION-OF-SS-and-.aspx" \o "BDO USA ANNOUNCES MAJOR MIDWEST EXPANSION THROUGH ADDITION OF SS and G, Inc." BDO USA announces major midwest expansion through addition OF SS and G, Inc.  HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-financial-results-2014.aspx" \o "BDO financial results 2014" BDO financial results 2014  HYPERLINK "http://www.bdointernational.com/News/Pages/WAYNE-BERSON,-CEO-OF-BDO-USA-LLP,-ELECTED-.aspx" \o "Wayne Berson, CEO of BDO USA LLP, elected chairman of BDO Global Board" Wayne Berson, CEO of BDO USA LLP, elected chairman of BDO Global Board  HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-USA-announces-impressive-revenue-growth.aspx" \o "BDO USA announces impressive revenue growth for fiscal year 2014" BDO USA announces impressive revenue growth for fiscal year 2014  HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-COMMENTS-ON-INTEGRATED-REPORTING-FRAMEWORK.aspx" \o "BDO comments on Integrated Reporting framework" BDO comments on Integrated Reporting framework  HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-announces-appointment-of-a-new-member-firm-.aspx" \o "BDO announces appointment of a new member firm in Bangladesh" BDO announces appointment of a new member firm in Bangladesh  HYPERLINK "http://www.bdointernational.com/Publications/Audit-Publications/Documents/20110111-ISAE_3410_GHG_Exposure_Draft-V1-final.pdf" \o "IAASB General Template (Portrait)"  General Template (Portrait) ( Chartered Professional Acountants Canada (CPA)  HYPERLINK "https://cpacanada.ca/en/connecting-and-news/blogs/audit-blog" \t "_blank" Audit Quality Blog - CPA Canada  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/news/media-centre/2014/April/three-prominent-canadian-organizations-concerned-about-european-audit-reforms" Three prominent Canadian organizations concerned about European audit reforms  HYPERLINK "https://cpacanada.ca/en/connecting-and-news/news/media-centre/2014/April/greater-consistency-and-transparency-keys-to-advancing-audit-quality-in-canada" Greater consistency and transparency keys to advancing audit quality in Canada  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/September/Self-diagnosis-AICPA-initiative-prescribes-holistic-audit-quality-approach" Self-diagnosis: AICPA initiative prescribes holistic audit quality approach  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/July/all-you-need-is-a-map-finding-your-way-to-audit-quality-improvement" All you need is a map: Finding your way to audit quality improvement  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/cpa-magazine/articles/2014/March/using-audit-standards-to-your-advantage" Using audit standards to your advantage  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/August/Break-on-through-to-the-digital-world-Do-auditors-need-to-take-a-quantum-leap-forward" Break on through to the digital world: Do auditors need to take a quantum leap forward?  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/September/The-devil-is-in-the-details-Challenges-of-group-audits-and-accounting-estimates" The devil is in the details: Challenges of group audits and accounting estimates  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/December/Time-to-innovate-audit" Is it time to innovate audit and turn the equation around?  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/cpa-magazine/articles/2014/January/an-audit-is-an-audit-or-is-it" An audit is an audit, or is it?  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/November/Steer-clear-of-professional-judgment-traps" Want to steer clear of professional judgment traps? New resource sets auditors on the right path  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/November/Steer-clear-of-professional-judgment-traps" Want to steer clear of professional judgment traps? New resource sets auditors on the right path  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/July/jumpstarting-auditor-reporting-new-uk-reports-spark-new-life" Jumpstarting auditor reporting: New U.K. reports spark new life  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/June/what-gets-measured-gets-managed-an-innovative-approach-to-measuring-audit-quality" What gets measured gets managed: An innovative approach to measuring audit quality  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/June/walk-a-mile-in-my-shoes-understanding-an-audit-committees-perspective-on-audit-quality" Walk a mile in my shoes: Understanding an audit committees perspective on audit quality  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/August/Laying-the-foundation-CPAB-recommendations-focus-on-building-sustainable-audit-quality" Laying the foundation: CPAB recommendations focus on building sustainable audit quality  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/March/guidance-to-help-audit-committees-oversee-the-external-auditor-and-enhance-audit-quality" Guidance to help audit committees oversee the external auditor and enhance audit quality  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/May/new-auditor-reporting-is-creating-value-say-uk-panelists-at-pcaob-public-meeting" "New auditor reporting is creating value" say UK panelists at PCAOB public meeting  HYPERLINK "https://cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/November/New-standards-may-force-an-AASB-rethink" Moment of truth: New standards may force AASB to rethink stance  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-blog/2014/January/sharing-audit-inspection-findings-with-the-audit-committee-a-new-protocol-to-enhance-audit-quality" Sharing audit inspection findings with the audit committee: A new protocol to enhance audit quality  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/news/professional-news/2014/January/how-businesses-should-deal-with-audits" The dos and donts for businesses when dealing with a tax audit  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-blog/2014/February/eu-agreement-on-audit-reforms-will-they-affect-canadian-companies-and-their-auditors" EU agreement on audit reforms: Will they affect Canadian companies and their auditors?  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/cpa-magazine/articles/2014/June/reforms-in-europe-raise-concerns-in-canada" Reforms in Europe raise concerns in Canada  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/March/taking-responsibility-iaasb-and-pcaob-disagree-on-auditors-report-disclosures" Taking Responsibility: IAASB and PCAOB Disagree on Auditors Report Disclosures  HYPERLINK "https://cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/January/flexibility-and-global-consistency-required-aasb-responses-to-reporting-proposals-reflect-canadian-concerns" Flexibility and global consistency required: AASB responses to reporting proposals reflect Canadian concerns  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-blog/2014/February/costbenefit-balance-has-the-time-come-to-re-think-the-auditors-responsibilities-relating-to-fraud" Cost/benefit balance: Has the time come to re-think the auditors responsibilities relating to fraud?  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/cpa-magazine/articles/2014/June/reforms-in-europe-raise-concerns-in-canada" Reforms in Europe raise concerns in Canada  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/March/taking-responsibility-iaasb-and-pcaob-disagree-on-auditors-report-disclosures" Taking Responsibility: IAASB and PCAOB Disagree on Auditors Report Disclosures  HYPERLINK "https://cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/January/flexibility-and-global-consistency-required-aasb-responses-to-reporting-proposals-reflect-canadian-concerns" Flexibility and global consistency required: AASB responses to reporting proposals reflect Canadian concerns  HYPERLINK "https://www.cpacanada.ca/en/connecting-and-news/cpa-magazine/articles/2014/June/financial-news-and-advice-june-july-2014" Financial news and advice June/July 2014 ( Cmara de Comercio de Sincelejo  HYPERLINK "http://www.ccsincelejo.org/index.php/pages/elecciones-2014-2018/elecciones-revisor-fiscal-2014-2018" Elecciones Revisor Fiscal 2014 - 2018  ( Chartered Accountants Ireland  HYPERLINK "https://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/March/FEE-Paper-on-the-Future-of-Audit-and-Assurance-/" FEE Paper on the Future of Audit and Assurance  HYPERLINK "https://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/June/Agent-Online-Self--Serve-and-Digital-Services-Update1/" Agent Online Self- Serve and Digital Services: Update  HYPERLINK "https://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/August/IESBA-proposes-strengthened-Auditor-Independence-Standard-/" IESBA proposes strengthened Auditor Independence Standard  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/January/Candidates-Sought-for-Independent-Standard-Setting-Boards/" Candidates Sought for Independent Standard-Setting Boards  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/February/IAASB-issue-A-Framework-for-Audit-Quality-/"  Issue a Framework for Audit Quality  HYPERLINK "https://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/May/IAASB-consults-on-changes-to-ISAs-focused-on-financial-statements-disclosures/"  Consults on changes to ISAs focused on financial statements disclosures  HYPERLINK "https://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/April/IAASB-published-revised-proposals-for-standard-addressing-Other-Information-in-annual-reports/"  Publishes revised proposals for standard addressing 'Other Information' in annual reports  HYPERLINK "https://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/March/Audit-Senior---Belfast---Excellent-Opportunity-in-Leading-firm/" Audit Senior - Belfast - Excellent Opportunity in Leading firm  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/June/Internal-Auditor---Public-Service---North-Dublin/" Internal Auditor - Public Service - North Dublin ( Colegio de Contadores Pblicos de Costa Rica  HYPERLINK "http://www.ccpa.or.cr/index.php?option=com_content&task=view&id=506&Itemid=78" Presentaciones Mes de la Contadura Pblica 2014   HYPERLINK "http://www.ccpa.or.cr/index.php?option=com_content&task=view&id=481&Itemid=303" Gotas de Actualizacin   HYPERLINK "http://www.ccpa.or.cr/index.php?option=com_content&task=view&id=478" Reseas del Mes de la Contadura Publica  ( CPA Australia  HYPERLINK "http://www.cpaaustralia.com.au/about-us/our-organisation/alex-malley-on-abc-news-breakfast-24-september-2014" \t "_self" CPA Australia - Alex Malley on ABC News Breakfast   HYPERLINK "http://www.cpaaustralia.com.au/about-us/our-organisation/alex-malley-on-sky-business-16-spetmber-2014" \t "_self" CPA Australia - Alex Malley on Sky Business News   HYPERLINK "http://www.cpaaustralia.com.au/media/abc-news-breakfast-28-october" \t "_self" CPA Australia - ABC News Breakfast with Virginia Trioli and Michael Rowland   HYPERLINK "http://intheblack.com/articles/2014/11/14/those-who-can-teach" Those who can, teach ( European Federation of Accountants and Auditors for SMEs (EFAA)  HYPERLINK "http://www.efaa.com/files/pdf/Publications/Annual%20reports/2014/EFAA%20MSO%20in%20Accounting%20Directives%20Report%20140408.pdf" \t "_blank" Implementing the New European Accounting Directive - Making the right choices ( Federacin Argentina de Consejos Profesionales de Ciencias Econmicas (FACPCE)  HYPERLINK "http://www.facpce.org.ar/pdf/acta_auditoria_13_02_14.pdf" \t "_blank" RESUMEN ACTA reunin Comit Auditora CENCyA 13-02-2014 ...  HYPERLINK "http://www.facpce.org.ar/pdf/acta_auditoria_29_07_14.pdf" \t "_blank" RESUMEN ACTA COMIT DE AUDITORA 29 de julio de 2014 1 ...  HYPERLINK "http://www.facpce.org.ar/pdf/acta_auditoria_22_05_14.pdf" \t "_blank" Reunin 22.05.2014  HYPERLINK "http://www.facpce.org.ar/pdf/acta_auditoria_20_08_14.pdf" \t "_blank" RESUMEN ACTA COMIT DE AUDITORA 20 de agosto de 2014 1 ...  HYPERLINK "http://www.facpce.org.ar/pdf/acta_auditoria_23_06_14.pdf" \t "_blank" RESUMEN ACTA Reunin Comit Auditora 23-06-2014 1 ...  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/noticias_pdf/rt_37.pdf" \t "_blank" Resolucin Tcnica N 37  HYPERLINK "http://www.facpce.org.ar/pdf/huici.pdf" \t "_blank" Procedimientos Mnimos de Auditora  HYPERLINK "http://www.facpce.org.ar/pdf/boyce.pdf" \t "_blank" Contabilidad y auditora en amrica latina y el caribe  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/noticias_pdf/RESMD76114.PDF" \t "_blank" Resolucin MD 761/14.  HYPERLINK "http://www.facpce.org.ar/noticias/cencya-reunion-20-8-2014.php" \t "_blank" FACPCE - Reunin del CENCyA  HYPERLINK "http://www.facpce.org.ar/web2011/noticias%5Cnoticias_pdf/informe_17.pdf" \t "_blank" INFORME N 17 REA AUDITORA  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/cencya_reunion_23_6_2014.html" \t "_blank" Reunin del CENCyA ( Fdration des Experts Comptables Europens (FEE)  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1474&Itemid=106&lang=en" FEE comments on IESBA Exposure Draft 'Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client'  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1461&Itemid=106&lang=en" Save the date! FEE Audit Conference 22-23 June 2015, Brussels  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1454&Itemid=106&lang=en" FEE Survey on the PIE definitions applicable in European countries  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1445&Itemid=106&lang=en" FEE comments on the Exposure Draft "Proposed Changes to the International Standards on Auditing (ISAs)Addressing Disclosures in the Audit of Financial Statements"  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1448&Itemid=106&lang=en" Audit reform - FEE recent publications  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1430&Itemid=106&lang=en" FEE publishes Briefing Papers on the audit reform  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1436&Itemid=106&lang=en" FEE publishes Briefing Papers on the audit reform  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1435&Itemid=106&lang=en" EC publishes the official consolidated version of the 2014 Audit Directive  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1426&Itemid=106&lang=en" FEE Public Sector Roundtable, 17 July 2014, Brussels  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1433&Itemid=106&lang=en" FEE comments on IESBA Exposure Draft Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1429&Itemid=106&lang=en" Factsheet on cross-border audit oversight  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1419&Itemid=106&lang=en" Factsheet on the new 2014 Audit Directive and Regulation  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1447&Itemid=106&lang=en" Factsheet on the new 2014 Audit Directive and Regulation with focus on SMEs  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1418&Itemid=106&lang=en" FEE Unofficial advance text of 2014 Audit Directive & Table of Amendments to Statutory Audit Directive 2006  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1413&Itemid=106&lang=en" News Release: FEE comments on European Parliament vote on audit reform  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1412&Itemid=106&lang=en" 2014 Audit Reform Options Comparison Tables   HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1411&Itemid=106&lang=en" Reform of the Audit Market - Summary of FEE Publications  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1403&Itemid=106&lang=en" Opening a discussion: The Future of Audit and Assurance  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1396&Itemid=106&lang=en" FEE submits a letter to the European Commission regarding the new Audit Reform Directive and Regulation  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1372&Itemid=106&lang=en" FEE-ICAEW Joint Event : 'Audit exemption: how can accountants support small businesses?' - 19 February 2014, Brussels ( Financial Executives International (FEI)  HYPERLINK "http://www.financialexecutives.org/KenticoCMS/FEI_Blogs/FERF-Research-Blog/April-2014/2014-Audit-Fee-Survey%21.aspx" 2014 Audit Fee Survey!   HYPERLINK "http://www.financialexecutives.org/KenticoCMS/FEI_Blogs/FERF-Research-Blog/October-2014/Annual-Audit-Fee-Survey--2014-Results%21.aspx" Annual Audit Fee Survey: 2014 Results!   HYPERLINK "http://www.financialexecutives.org/KenticoCMS/FEI_Blogs/FERF-Research-Blog/June-2014/2014-Audit-Fee-Survey-Deadline-Extended%21.aspx" 2014 Audit Fee Survey Deadline Extended!  ( Financial Reporting Council (FRC)  HYPERLINK "https://frc.org.uk/News-and-Events/FRC-Press/Press/2014/April/Audit-and-Assurance-Bulletin-highlights-the.aspx" FRCs Audit and Assurance Bulletin highlights the auditors responsibilities with respect to the Strategic Report and the Directors Remuneration Report  HYPERLINK "https://frc.org.uk/News-and-Events/FRC-Press/Press/2014/January/FRC-seeks-improvements-in-auditors-identification.aspx" FRC seeks improvements in auditors identification of and response to fraud risks, and consideration of laws and regulations  HYPERLINK "https://frc.org.uk/News-and-Events/FRC-Press/Press/2014/March/Speech-by-Marek-Grabowski-at-the-University-of-Ten.aspx" Speech by Marek Grabowski at the University of Tennessee Corporate Governance Center  HYPERLINK "https://frc.org.uk/News-and-Events/FRC-Press/Press/2014/April/FRCs-work-to-enhance-justifiable-confidence-in-au.aspx" FRCs work to enhance justifiable confidence in audit  HYPERLINK "https://frc.org.uk/News-and-Events/FRC-Press/Press/2014/April/FRC-publishes-compendium-of-Audit-and-Assurance-St.aspx" FRC publishes compendium of Audit and Assurance Standards and Guidance 2014  HYPERLINK "https://frc.org.uk/News-and-Events/FRC-Press/Press/2014/June/UK-and-Japanese-regulators-agree-to-cooperate-on-c.aspx" UK and Japanese regulators agree to cooperate on cross-border supervision of audit firms  HYPERLINK "https://frc.org.uk/News-and-Events/FRC-Press/Press/2014/April/UK-and-Swiss-regulators-agree-to-cooperate-on-cros.aspx" UK and Swiss regulators agree to cooperate on cross-border supervision of audit firms  HYPERLINK "https://frc.org.uk/News-and-Events/FRC-Press/Press/2014/May-2014/FRC-comments-on-publication-of-the-EU-Audit-Direct.aspx" FRC comments on publication of the EU Audit Directive and Regulation   HYPERLINK "https://frc.org.uk/News-and-Events/FRC-Press/Press/2014/December/FRC-publishes-review-of-audit-of-banks-loan-loss.aspx" FRC publishes review of audit of banks loan loss provisions   HYPERLINK "https://frc.org.uk/News-and-Events/FRC-Press/Press/2014/July/FRC-consults-on-Regulations-and-Guidance-for-Local.aspx" FRC consults on Regulations and Guidance for Local Public Audit ( Government Accountability Office (GAO) - Estados Unidos de Amrica  HYPERLINK "http://www.gao.gov/products/GAO-15-44" Defense Contract Audit Agency: Additional Guidance Needed Regarding DCAA's Use of Companies' Internal Audit Reports   HYPERLINK "http://www.gao.gov/products/GAO-15-173" Financial Audit: IRS's Fiscal Years 2014 and 2013 Financial Statements   HYPERLINK "http://www.gao.gov/products/D09205" November 7, 2014, letter commenting on the AICPA's Discussion Paper: Enhancing Audit Quality - Plans and Perspectives for the U.S. CPA Profession  HYPERLINK "http://www.gao.gov/products/GAO-14-746T" Large Partnerships: Growing Population and Complexity Hinder Effective IRS Audits   HYPERLINK "http://www.gao.gov/products/GAO-14-60" DOD Financial Management: Improvements Needed in Army's Efforts to Ensure the Reliability of Its Statement of Budgetary Resources   HYPERLINK "http://www.gao.gov/products/T-NSIAD-88-45"  HYPERLINK "http://www.gao.gov/products/GAO-14-730" Healthcare.gov: Actions Needed to Address Weaknesses in Information Security and Privacy Controls   HYPERLINK "http://www.gao.gov/products/D08852" Financial Management Consulting--Reconsideration  HYPERLINK "http://www.gao.gov/products/137402"  HYPERLINK "http://www.gao.gov/products/GAO-14-672" EPA Regulations and Electricity: Update on Agencies' Monitoring Efforts and Coal-Fueled Generating Unit Retirements  HYPERLINK "http://www.gao.gov/products/128302"   HYPERLINK "http://www.gao.gov/products/GAO-14-641" Supplemental Nutrition Assistance Program: Enhanced Detection Tools and Reporting Could Improve Efforts to Combat Recipient Fraud  HYPERLINK "http://www.gao.gov/products/113272"  HYPERLINK "http://www.gao.gov/products/GAO-14-770" Air Traffic Control System: Selected Stakeholders' Perspectives on Operations, Modernization, and Structure  HYPERLINK "http://www.gao.gov/products/GAO-14-714" Federal Rulemaking: Agencies Included Key Elements of Cost-Benefit Analysis, but Explanations of Regulations' Significance Could Be More Transparent [Reissued on September 12, 2014]  HYPERLINK "http://www.gao.gov/products/GAO-14-741" Missouri River Flood and Drought: Experts Agree the Corps Took Appropriate Action, Given the Circumstances, but Should Examine New Forecasting Techniques  HYPERLINK "http://www.gao.gov/products/GAO-14-433R" Management Report: Improvements Are Needed to Enhance the Internal Revenue Service's Internal Controls  HYPERLINK "http://www.gao.gov/products/GAO-14-848T"  ( Grant Thornton Internacional HYPERLINK "http://www.grantthornton.global/press/press-releases-2014/grant-thornton-grows-global-presence-with-belize-addition/"  Grant Thornton grows global presence with Belize addition  HYPERLINK "http://www.grantthornton.global/press/press-releases-2014/Grant_Thornton_expands_in_Brazil_with_two_mergers/" Grant Thornton expands in Brazil  HYPERLINK "http://www.grantthornton.global/press/press-releases-2013/Grant-Thornton-continues-to-grow/" Grant Thornton continues to grow  HYPERLINK "http://www.grantthornton.global/press/press-releases-2013/EU-accounting-reform/" EU accounting reform progress welcomed  HYPERLINK "http://www.grantthornton.global/press/press-releases-2013/Grant-Thornton-expands-in-Indonesia/" Grant Thornton expands in Indonesia  HYPERLINK "http://www.grantthornton.global/press/press-releases-2013/European-Competitiveness-Council-progresses/" European Competitiveness Council progresses Expansion in South Africa and Indonesia  HYPERLINK "http://www.grantthornton.global/press/press-releases-2013/Support-for-India-Companies-Bill/" Support for India's Companies Bill  HYPERLINK "http://www.grantthornton.global/press/press-releases-2014/EU-businesses-support-audit-market-diversity/" EU businesses support audit market diversity  HYPERLINK "http://www.grantthornton.global/press/press-releases-2014/European-audit-market-reforms/" European audit market reforms  HYPERLINK "http://www.grantthornton.global/press/press-releases-2013/Grant-Thornton-continues-expansion/" Grant Thornton continues expansion  HYPERLINK "http://www.grantthornton.global/press/press-releases-2014/Grant-Thornton-wins-international-recognition/" Grant Thornton wins international recognition  HYPERLINK "http://www.grantthornton.global/press/press-releases-2013/Stanley-Chang-makes-global-move/" Stanley Chang makes global move  HYPERLINK "http://www.grantthornton.global/press/press-releases-2012/New-firms-in-Gabon-Ivory-Coast-and-Togo/" New firms in Gabon, Ivory Coast and Togo  HYPERLINK "http://www.grantthornton.global/press/press-releases-2012/Grant-Thornton-Tajikistan-merger/" Grant Thornton Tajikistan merger  ( Haut Conseil du Commissariat aux Comptes (H3C) - Francia  HYPERLINK "http://www.h3c.org/fiches/EAIG.htm" \t "_blank" L'European Audit Inspection Group (EAIG) rencontre les reprsentants d'un des grands rseaux d'audit international   HYPERLINK "http://www.h3c.org/fiches/survey_IFIAR.htm" \t "_blank" Rsultats des contrles des auditeurs : deuxime tude internationale mene par l'IFIAR   HYPERLINK "http://www.h3c.org/fiches/Programme_travail_2014.htm" \t "_blank" Le H3C publie son programme de travail 2014   HYPERLINK "http://www.h3c.org/fiches/avis-2014-03.htm" \t "_blank" Avis rendu par le H3C : contrle lgal des comptes des coopratives agricoles confi aux fdrations agres pour la rvision agricole   HYPERLINK "http://www.h3c.org/fiches/avis-2014-02.htm" \t "_blank" Avis rendu par le H3C : possibilit pour un associ signataire soumis l'obligation de rotation dans le cadre d'un mandat, de raliser la revue indpendante sur ce mandat pendant le dlai de viduit de deux ans   HYPERLINK "http://www.h3c.org/fiches/Programme_de_controle_2014-Decision_2014-01.htm" \t "_blank" Dcision relative aux contrles priodiques des commissaires aux comptes : programme 2014 de contrle  ( Hong Kong Institute of Certified Public Accountants  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/sub-coe/" \o "Institute comments on IESBA Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client" \t "_blank" Institute comments on IESBA Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/caw150129/" \o "Enrol now for A Refresher Course on Current Auditing Standards" \t "_blank" Enrol now for A Refresher Course on Current Auditing Standards  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/ec-minutes/" \o "Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants" \t "_blank" Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants  HYPERLINK "http://www.hkicpa.org.hk/file/media/section6_standards/technical_resources/pdf-file/smp-sme/memcir.pdf" \t "_blank" Updates on auditors' reporting on financial statements on periods ended before 3 March 2014 (commencement date of the new Companies Ordinance, Cap. 622) and technical resources on SME-FRF & SME-FRS (Revised)  HYPERLINK "http://www.hkicpa.org.hk/file/media/section6_standards/technical_resources/pdf-file/financial-alert/alert19.pdf" Financial Reporting and Auditing Alert 19 - Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) (September 2014)  HYPERLINK "http://www.hkicpa.org.hk/file/media/section6_standards/standards/Audit-n-assurance/techbull-circular/AATB4.pdf" \t "_blank" Technical Bulletin (AATB 4) Guidance on section 408 of the Companies Ordinance (Issued February 2014)  HYPERLINK "http://app1.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeIII/pn600_1rev.pdf" \o "PN600.1 Reports by auditors under the Hong Kong Companies Ordinance" \t "firmacontent" Practice Note 600.1 (Revised) Reports by the auditor under the Hong Kong Companies Ordinance (Cap.622) ( IAS PLUS IESBA proposes update to ethics code for professional accountants in business  HYPERLINK "http://www.iasplus.com/en/news/2014/11/iesba-ed" IESBA proposes update to ethics code for professional accountants in business  HYPERLINK "http://www.iasplus.com/en/news/2014/11/germany" Deloitte Partner to become President of the German Standard-Setter ( Information Systems Audit and Control Association and Foundation (ISACA)  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/Seven-Tips-for-the-Successful-Improvement-of-GEIT.aspx" Seven Tips for the Successful Improvement of GEIT  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/4-Steps-to-Integrate-IT-and-Corporate-Governance.aspx" 4 Steps to Integrate IT and Corporate Governance  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/Creating-Value-With-COBIT-5-at-a-Tokio-Marine-Group-Company.aspx" Creating Value With COBIT 5 at a Tokio Marine Group Company  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/COBIT-5-Advantages-for-Small-Enterprises.aspx" COBIT 5 Advantages for Small Enterprises  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/Five-Tips-on-Using-COBIT-5-Effectively.aspx" Five Tips on Using COBIT 5 Effectively  HYPERLINK "http://www.isaca.org/About-ISACA/-ISACA-Newsletter/Pages/at-ISACA-Volume-23-5-November-2014.aspx" \l "3" New Security-related COBIT Courses From ISACA  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/Stakeholder-Needs-in-City-Planning.aspx" Stakeholder Needs in City Planning  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/The-Certified-Assessor-Experience-Satish-Kini.aspx" The Certified Assessor Experience: Satish Kini  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/COBIT-5s-Flexibility-Key-to-Success.aspx" COBIT 5s Flexibility Key to Success  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/The-Failed-Vasa-COBIT-5-Governance-and-the-Seven-Enablers-Part-3.aspx" The Failed Vasa: COBIT 5 Governance and the Seven Enablers (Part 3)  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/The-Failed-Vasa-COBIT-5-and-the-Balanced-Scorecard-Part-1.aspx" The Failed Vasa: COBIT 5 and the Balanced Scorecard (Part 1)  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/Improving-the-RFP-and-Contracts-Process-With-COBIT-5.aspx" Improving the RFP and Contracts Process With COBIT 5  HYPERLINK "http://www.isaca.org/COBIT/focus/Pages/The-Failed-Vasa-COBIT-5-Technology-related-Goals-and-the-New-Process-Model-Part-2.aspx" The Failed Vasa: COBIT 5, Technology-related Goals and the New Process Model (Part 2)  HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/cobit-focus/Pages/COBIT-Focus-Volume-3-July-2014.aspx" \l "1" Mapping COBIT 5 With IT Governance, Risk and Compliance at Ecopetrol  HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/cobit-focus/Pages/COBIT-Focus-Volume-2-April-2014.aspx" \l "1" DuPont Drives Continuous Improvement With COBIT 5 Process Assessment Model  HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/cobit-focus/Pages/COBIT-Focus-Volume-2-April-2014.aspx" \l "3" Is COBIT 5 Process Implementation a Wicked Problem?  HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/cobit-focus/Pages/COBIT-Focus-Volume-2-April-2014.aspx" \l "5" Strategic Planning Using COBIT 5  HYPERLINK "http://www.isaca.org/About-ISACA/-ISACA-Newsletter/Pages/at-ISACA-Volume-7-26-March-2014.aspx" \l "3" New Knowledge Center Community Topic: COBIT 5 Assessment  HYPERLINK "http://www.isaca.org/About-ISACA/-ISACA-Newsletter/Pages/at-ISACA-Volume-7-26-March-2014.aspx" \l "5" New COBIT-related Audit Programs Available  HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/cobit-focus/Pages/COBIT-Focus-Volume-1-January-2014.aspx" \l "1" Middle East Bank Improves Information Security  HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/cobit-focus/Pages/COBIT-Focus-Volume-1-January-2014.aspx" \l "2" Information Security Management at HDFC Bank: Contribution of Seven Enablers  HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/cobit-focus/Pages/COBIT-Focus-Volume-1-January-2014.aspx" \l "3" Supporting PCI DSS 3.0 Compliance With COBIT 5  HYPERLINK "http://www.isaca.org/Knowledge-Center/cobit/cobit-focus/Pages/COBIT-Focus-Volume-1-January-2014.aspx" \l "4" Developing a Governance Framework for the Global Support Organisation at GlaxoSmithKline, Using COBIT  HYPERLINK "http://www.cbsnews.com/news/why-new-chip-and-pin-cards-wont-protect-you-yet/" \t "_blank" Why new "chip-and-pin" cards won't protect you -- yet  HYPERLINK "http://www.cnbc.com/id/101862753" \t "_blank" ECB hacked: Data stolen from central bank  HYPERLINK "http://searchsecurity.techtarget.com/news/2240220416/ISACA-certification-training-program-targets-entry-level-security-pros" \t "_blank" ISACA certification, training program targets entry-level security pros  HYPERLINK "http://www.cso.com.au/article/544599/certified_security_pros_highly_valued_under-prioritised_isaca/" \t "_blank" Certified security pros highly valued but under-prioritised: ISACA  HYPERLINK "http://www.womensagenda.com.au/career-agenda/lessons-learned/having-it-all-in-washington-a-conversation-with-the-white-houses-theresa-grafenstine" \l ".U2hesfmSySo" \t "_blank" Having it all in Washington: A conversation with Theresa Grafenstine  HYPERLINK "http://fcw.com/Articles/2014/05/02/IBM-Center-cyber-COBIT.aspx?Page=1" \t "_blank" Improving IT security by implementing better governance  HYPERLINK "http://www.bain.com/publications/articles/why-cybersecurity-is-a-strategic-issue.aspx" \t "_blank" Why cybersecurity is a strategic issue  HYPERLINK "http://www.cbsnews.com/news/disclosing-data-breaches-there-oughta-be-a-law/" \t "_blank" Disclosing data breaches: There oughta be a law  HYPERLINK "http://video.ft.com/3045852853001/Accountancy-and-cyber-security/latest" \t "_blank" Financial Times discusses cybersecurity with ISACA Director Jo Stewart-Rattray (video)  HYPERLINK "http://www.cbsnews.com/news/target-breach-may-have-started-with-email-phishing/" \t "_blank" Target breach may have started with email phishing  HYPERLINK "http://www.globalknowledge.com/training/generic.asp?pageid=3632&country=United+States" \t "_blank" Global Knowledge Study: CRISC, CISM and CISA Are Highest-Paying Certs  HYPERLINK "http://www.cio.de/strategien/2943055/index3.html" \t "_blank" CIO: Zehn Wahrheiten zu COBIT 5  HYPERLINK "http://finance.yahoo.com/blogs/big-data-download/convenience-rules-over-privacy-study-195813975.html" \t "_blank" CNBCs Big Data Download Features ISACAs IT Risk/Reward Barometer  HYPERLINK "http://www.baselinemag.com/security/navigating-the-privacy-hodgepodge/" \t "_blank" Baseline: Navigating the Privacy Hodgepodge  HYPERLINK "http://blogs.wsj.com/cio/2013/02/14/the-morning-download-security-concerns-thwarting-innovation/?KEYWORDS=isaca" \t "_blank" Wall Street Journal features ISACA APT survey  HYPERLINK "http://www.forbes.com/sites/netapp/2013/02/13/cloud-security-2/" \t "_blank" Forbes article features ISACA research ( Institut der Wirtschaftsprfer in Deutschland e.V.  HYPERLINK "http://www.ifac.org/news-events/2014-12/iesba-launches-new-web-based-version-code-ethics-professional-accountants" \o "" \t "_blank" New Web-Based Version of the Code of Ethics for Professional Accountants ( Institute of Certified Public Accountants in Ireland (CPA) Irlanda  HYPERLINK "http://www.cpaireland.ie/media-publications/institute-news/2014/08/22/anan-delegates-complete-cpa-ireland%27s-quality-assurance-inspector-programme-2014" ANAN Delegates Complete CPA Ireland's Quality Assurance Inspector Programme ( Institute of Certified Public Accountants of Kenya  HYPERLINK "http://www.icpak.com/attachments/article/581/Auditors%20to%20be%20vetted%20by%20State%20Agency%20Under%20Proposed%20Law.jpg" Auditors to be vetted by State Agency Under Proposed Law  HYPERLINK "http://www.icpak.com/index.php?option=com_content&view=article&id=600:request-for-proposal-provision-of-external-audit-services&catid=60:vacancies&Itemid=180" Request For Proposal: Provision of External Audit Services   HYPERLINK "http://www.icpak.com/index.php?option=com_content&view=article&id=593:technical-specialist-professionalisation-of-public-sector-auditing-and-accounting&catid=60:vacancies&Itemid=180" Technical Specialist: Professionalisation of public sector auditing and accounting   HYPERLINK "http://www.icpak.com/index.php?option=com_content&view=article&id=592:former-chairman-of-icpak-awarded&catid=38:icpak-news&Itemid=154" Former Chairman of ICPAK Receives IFAC Sempier award   HYPERLINK "http://www.icpak.com/index.php?option=com_content&view=article&id=547:icpak-elected-treasurer-of-accountability-kenya&catid=38:icpak-news&Itemid=154" ICPAK Elected Treasurer of Accountability Kenya   HYPERLINK "http://www.icpak.com/index.php?option=com_content&view=article&id=542:technical-newsletter-jul-sept-2014&catid=67:technical-newsletter&Itemid=160" Technical E-Newsletter - Jul - Sept 2014  ( Institute of Chartered Accountants in Australia  HYPERLINK "http://www.charteredaccountants.com.au/Students/Working-as-a-Chartered-Accountant/Technical-vodcasts/The-audit-process/The-audit-process.aspx" The audit process   HYPERLINK "http://www.charteredaccountants.com.au/Industry-Topics/Audit-and-assurance/Current-issues/Recent-audit-headlines/News-and-updates/The-future-of-audit.aspx" The future of audit  HYPERLINK "http://www.charteredaccountants.com.au/Industry-Topics/Audit-and-assurance/Current-issues/Audit-quality/News-and-updates/The-benefit-of-audit-A-guide-to-audit-quality.aspx" The benefit of audit: A guide to audit quality  ( Institute of Chartered Accountants in England and Wales (ICAEW)  HYPERLINK "http://www.icaew.com/en/technical/financial-services/audit-and-reporting/the-value-of-assurance" The value of assurance  HYPERLINK "http://www.icaew.com/en/technical/financial-services/audit-and-reporting/the-big-picture" The big picture  HYPERLINK "http://www.icaew.com/en/technical/financial-services/audit-and-reporting/solvency-ii-matchmaking" Solvency II matchmaking  HYPERLINK "http://www.icaew.com/en/technical/financial-services/audit-and-reporting/auditing-the-future" Auditing the future  HYPERLINK "http://www.icaew.com/en/technical/financial-services/audit-and-reporting/reflecting-the-business-model" Reflecting the business model ( Institute of Internal Auditors (IIA) - Internacional  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Provides-Feedback-on-Assurance-on-IR-An-Introduction-to-the-Discussion.aspx" \o "" IIA Provides Feedback on Assurance on : An Introduction to the Discussion  HYPERLINK "https://na.theiia.org/news/Pages/New-Practice-Exams-Available-for-CIA-Candidates.aspx" \o "" New Practice Exams Available for CIA Candidates  HYPERLINK "https://na.theiia.org/news/Pages/Anti-Fraud-Collaboration-Announces-Free-Webcast-Building-a-Fraud-Resistant-Organization.aspx" \o "" Anti-Fraud Collaboration Announces Free Webcast - Building a Fraud-Resistant Organization  HYPERLINK "https://na.theiia.org/news/Pages/Blog-When-Internal-Auditors-Dissent-The-Value-of-Pushing-Back.aspx" \o "" Blog: When Internal Auditors Dissent: The Value of Pushing Back  HYPERLINK "https://na.theiia.org/news/Pages/Washington-Examiner-Publishes-OpEd-on-IG-Vacancies.aspx" \o "" Washington Examiner Publishes Op/Ed on IG Vacancies  HYPERLINK "https://na.theiia.org/news/Pages/The-IIA-Academic-Relations-Team-Joins-the-National-GivingTuesday-Movement.aspx" \o "" The IIA Academic Relations Team Joins the National #GivingTuesday Movement, Aims to Raise $200,000 for Academic Programming  HYPERLINK "https://na.theiia.org/news/Pages/Blog-Internal-Auditors-as-Agents-of-Change.aspx" \o "" Blog: Internal Auditors as Agents of Change  HYPERLINK "https://na.theiia.org/news/Pages/New-Issue-of-Tone-at-the-Top-Cybersecurity-Theyre-In-Now-What.aspx" \o "" New Issue of Tone at the Top: Cybersecurity: Theyre In. Now What?  HYPERLINK "https://na.theiia.org/news/Pages/Blog-Internal-Audit-Working-Smarter-Not-Harder.aspx" \o "" Blog: Internal Audit: Working Smarter, Not Harder  HYPERLINK "https://na.theiia.org/news/Pages/Nomination-Deadline-to-Recognize-Noteworthy-Practitioners-Rapidly-Approaching.aspx" \o "" Nomination Deadline to Recognize Noteworthy Practitioners Rapidly Approaching  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Releases-First-Ever-IPPF-Guidance-for-the-Public-Sector.aspx" \o "" IIA Releases First-Ever IPPF Guidance for the Public Sector  HYPERLINK "https://na.theiia.org/news/Pages/Chambers-Message-to-the-East-Internal-Audit-Aligning-with-Change.aspx" \o "" Chambers Message to the East: Internal Audit Aligning with Change  HYPERLINK "https://na.theiia.org/news/Pages/Anton-van-Wyk-Speaks-at-World-Congress-of-Accountants-in-Rome.aspx" \o "" Anton van Wyk Speaks at World Congress of Accountants in Rome  HYPERLINK "https://na.theiia.org/news/Pages/Anti-Fraud-Collaboration-Report-Offers-Help-to-Build-a-Fraud-Resistant-Organization.aspx" \o "" Anti-Fraud Collaboration Report Offers Help to Build a Fraud-Resistant Organization  HYPERLINK "https://na.theiia.org/news/Pages/New-Blog-Internal-Auditing-in-Asia-Progress-Through-Sharing.aspx" \o "" New Blog: Internal Auditing in Asia: Progress Through Sharing  HYPERLINK "https://na.theiia.org/news/Pages/Trending-Blog-We-Can-Audit-Anything-but-Not-Everything.aspx" \o "" Trending Blog: We Can Audit Anything but Not Everything  HYPERLINK "https://na.theiia.org/news/Pages/New-Study-Aims-to-Enhance-IIA-Financial-Services-Program.aspx" \o "" New Study Aims to Enhance IIA Financial Services Program  HYPERLINK "https://na.theiia.org/news/Pages/COSO-Launches-Online-Survey-for-ERM-Integrated-Framework-Update.aspx" \o "" COSO Launches Online Survey for ERM Integrated Framework Update  HYPERLINK "https://na.theiia.org/news/Pages/Chambers-Blog-Internal-Audit-The-Power-of-Shoutouts.aspx" \o "" Chambers Blog: Internal Audit: The Power of Shoutouts  HYPERLINK "https://na.theiia.org/news/Pages/COSO-Announces-ERM-Framework-Update-Project.aspx" \o "" COSO Announces ERM Framework Update Project  HYPERLINK "https://na.theiia.org/news/Pages/Seeking-Nominations-for-The-IIAs-2015-16-Board-and-Committee-Positions.aspx" \o "" Seeking Nominations for 2015-16 Board and Committee Positions  HYPERLINK "https://na.theiia.org/news/Pages/New-Report-Creates-Unique-Global-Picture-of-Public-Sector-Internal-Auditing.aspx" \o "" New Report Creates Unique Global Picture of Public Sector Internal Auditing  HYPERLINK "https://na.theiia.org/news/Pages/Blog-5-Bold-Steps-to-Transform-Internal-Audits-Image.aspx" \o "" Blog: 5 Bold Steps to Transform Internal Audit's Image  HYPERLINK "https://na.theiia.org/news/Pages/Networking-Retreat-Attracts-Students-and-Educators-From-Across-the-Globe.aspx" \o "" Networking Retreat Attracts Students and Educators From Across the Globe  HYPERLINK "https://na.theiia.org/news/Pages/IIARF-Releases-New-Publication-Designed-for-Seasoned-and-Novice-MA-and-S-Internal-Auditors.aspx" \o "" IIARF Releases New Publication Designed for Seasoned and Novice MA&S Internal Auditors  HYPERLINK "https://na.theiia.org/news/Pages/Chambers-OpEd-on-IG-Independence-Featured-in-The-Hill-Congress-Blog.aspx" \o "" Chambers Op/Ed on IG Independence Featured in The Hill Congress Blog  HYPERLINK "https://na.theiia.org/news/Pages/Chambers-Article-in-Latest-NACD-Directorship-Magazine.aspx" \o "" Chambers Article in Latest NACD Directorship Magazine  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Releases-New-Global-Public-Sector-Insight1007-6607.aspx" \o "" IIA Releases New Global Public Sector Insight  HYPERLINK "https://na.theiia.org/news/Pages/Chambers-Lessons-Learned-Now-On-C-SPAN-org.aspx" \o "" Chambers Lessons Learned Now On C-SPAN.org  HYPERLINK "https://na.theiia.org/news/Pages/Chambers-Blog-Good-Internal-Audits-Focus-on-the-Roots-Not-Just-the-Trees.aspx" \o "" Chambers Blog: Good Internal Audits Focus on the Roots, Not Just the Trees  HYPERLINK "https://na.theiia.org/news/Pages/Your-Career-Compass-Mapping-Your-Future.aspx" \o "" Your Career Compass: Mapping Your Future  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Canada-National-Conference-Examines-Professions-Value-in-a-Changing-World.aspx" \o "" IIA Canada Conference Examines Profession's Value in a Changing World  HYPERLINK "https://na.theiia.org/news/Pages/Combining-Internal-Audit-and-Second-Line-of-Defense-Functions-New-White-Paper-from-IIA-Netherlands.aspx" \o "" Combining Internal Audit and Second Line of Defense Functions? New White Paper from IIANetherlands  HYPERLINK "https://na.theiia.org/news/Pages/Blog-%E2%80%8B%E2%80%8BInternal-Auditing-in-a-Tone-deaf-Envi%E2%80%8B%E2%80%8Bronment.aspx" \o "" Blog: Internal Auditing in a Tone-deaf Envi ronment  HYPERLINK "https://na.theiia.org/news/Pages/Call-for-Speakers-2015-Gaming-Conference.aspx" \o "" Call for Speakers: 2015 Gaming Conference  HYPERLINK "https://na.theiia.org/news/Pages/New-Blog-Are-Internal-Audit-Clients-Always-Right.aspx" \o "" New Blog: Are Internal Audit Clients Always Right?  HYPERLINK "https://na.theiia.org/news/Pages/17th-Annual-Southern-African-IA-Conference.aspx" \o "" 17th Annual Southern African IA Conference  HYPERLINK "https://na.theiia.org/news/Pages/New-Issue-of-Tone-at-the-Top-Compliance-Overload-5-Steps-to-Taming-the-Beast.aspx" \o "" New Issue of Tone at the Top: Compliance Overload: 5 Steps to Taming the Beast  HYPERLINK "https://na.theiia.org/news/Pages/Trending-Blog-When-the-Whistle-Is-Blown-All-Lines-of-Defense-Have-Failed.aspx" \o "" Trending Blog: When the Whistle Is Blown, All Lines of Defense Have Failed  HYPERLINK "https://na.theiia.org/news/Pages/New-Courses-Enrich-On-site-Training-Roster.aspx" \o "" New Courses Enrich On-site Training Roster  HYPERLINK "https://na.theiia.org/news/Pages/Read-the-Blog-Its-Hard-to-Be-a-Watchdog-When-Your-View-Is-Obstructed.aspx" \o "" Read the Blog: It's Hard to Be a Watchdog When Your View Is Obstructed  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Research-Foundation-Launches-CBOK-Resource-Center.aspx" \o "" IIA Research Foundation Launches CBOK Resource Center  HYPERLINK "https://na.theiia.org/news/Pages/Registration-is-Now-Open-for-The-IIAs-New-QIAL-Designation.aspx" \o "" Registration is Now Open for The IIAs New QIAL Designation  HYPERLINK "https://na.theiia.org/news/Pages/CIA-Application-Fee-Waiver-Program-Ending-August-31.aspx" \o "" CIA Application Fee Waiver Program Ending August 31  HYPERLINK "https://na.theiia.org/news/Pages/Chambers-Blog-CAE-to-Audit-Committee-I-Know-You-Are-Behind-Me-but-Will-You-Be-With-Me.aspx" \o "" Chambers Blog: CAE to Audit Committee: I Know You Are Behind Me, but Will You Be With Me?  HYPERLINK "https://na.theiia.org/news/Pages/French-Government-Moves-to-Enhance-Internal-Audit-Quality.aspx" \o "" French Government Moves to Enhance Internal Audit Quality  HYPERLINK "https://na.theiia.org/news/Pages/Internal-Auditor-Wins-Top-Magazine-Awards.aspx" \o "" Internal Auditor Wins Top Magazine Awards  HYPERLINK "https://na.theiia.org/news/Pages/Free-Webinar-on-Employee-Motivation-and-Retention-From-Robert-Half-and-The-IIA.aspx" \o "" Free Webinar on Employee Motivation and Retention From Robert Half and The IIA  HYPERLINK "https://na.theiia.org/news/Pages/IFAC-Asks-Members-to-Weigh-in-on-IPPF-Exposure-Draft.aspx" \o "" IFAC Asks Members to Weigh in on IPPF Exposure Draft  HYPERLINK "https://na.theiia.org/news/Pages/IIARF-Cybersecurity-Report-Offers-Advice-to-Boards-of-Directors.aspx" \o "" IIARF Cybersecurity Report Offers Advice to Boards of Directors  HYPERLINK "https://na.theiia.org/news/Pages/Local-Academic-Efforts-Make-a-Global-Impact.aspx" \o "" IIATurkey Shares Academic Relations Leading Practices  HYPERLINK "https://na.theiia.org/news/Pages/Blog-IPPF-Relook-Changing-Times-Require-a-Fresh-Perspective.aspx" \o "" Blog: IPPF Relook: Changing Times Require a Fresh Perspective  HYPERLINK "https://na.theiia.org/news/Pages/COSO-based-Internal-Auditing-Course-Coming-to-San-Francisco-and-New-York.aspx" \o "" COSO-based Internal Auditing Course Coming to San Francisco and New York  HYPERLINK "https://na.theiia.org/news/Pages/Managing-Change-Focus-of-Ia-Magazine-August-Issue.aspx" \o "" Managing Change Focus of Ia Magazine August Issue  HYPERLINK "https://na.theiia.org/news/Pages/Building-Awareness-Champion-Winners-Announced.aspx" \o "" Building Awareness Champion Winners Announced  HYPERLINK "https://na.theiia.org/news/Pages/Your-Career-Compass-Top-10-Retention-and-Recruiting-Strategies.aspx" \o "" Your Career Compass: Top 10 Retention and Recruiting Strategies  HYPERLINK "https://na.theiia.org/news/Pages/Comments-Sought-on-IPPF-Exposure-Draft.aspx" \o "" Comments Sought on IPPF Exposure Draft  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Announces-CIA-Application-Fee-Waiver-Program.aspx" \o "" IIA Announces CIA Application Fee Waiver Program  HYPERLINK "https://na.theiia.org/news/Pages/Guest-Blog-Vigilant-Leadership-Protects-Enhances-Profession.aspx" \o "" Guest Blog: Vigilant Leadership Protects, Enhances Profession  HYPERLINK "https://na.theiia.org/news/Pages/New-Blog-Auditing-the-Organizational-Culture-A-New-Frontier-for-Internal-Audit.aspx" \o "" New Blog: Auditing the Organizational Culture: A New Frontier for Internal Audit  HYPERLINK "https://na.theiia.org/news/Pages/Researchers-Leverage-CBOK-Data-to-Gain-Deeper-Insights.aspx" \o "" Researchers Leverage CBOK Data to Gain Deeper Insights  HYPERLINK "https://na.theiia.org/news/Pages/Popular-Courses-Land-in-Raleigh-Durham-for-the-First-Time.aspx" \o "" Popular Courses Land in Raleigh-Durham for the First Time  HYPERLINK "https://na.theiia.org/news/Pages/Trending-Blog-Creating-Awareness-with-Internal-Audits-Stakeholders-Sometimes-It-Takes-Marketing.aspx" \o "" Trending Blog: Creating Awareness with Internal Audit's Stakeholders: Sometimes It Takes "Marketing"  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Releases-New-Global-Public-Sector-Insight.aspx" \o "" IIA Releases New Global Public Sector Insight  HYPERLINK "https://na.theiia.org/news/Pages/Read-the-Blog-The-Dangers-to-Internal-Audit-of-Donning-a-Black-Hat.aspx" \o "" Read the Blog: The Dangers to Internal Audit of Donning a "Black Hat"  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Announces-2014-2015-Global-Board-of-Directors.aspx" \o "" IIA Announces 2014-2015 Global Board of Directors  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Research-Foundation-Awards-Presented.aspx" \o "" IIA Research Foundation Awards Presented  HYPERLINK "https://na.theiia.org/news/Pages/Chairmans-Video-Mind-the-Gap.aspx" \o "" Chairman's Video: "Mind the Gap"  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Introduces-Elite-Leadership-Designation.aspx" \o "" IIA Introduces Elite Leadership Designation  HYPERLINK "https://na.theiia.org/news/Pages/IIARF-Bookstore-Releases-Bribery-Handbook-for-Internal-Auditors.aspx" \o "" IIARF Bookstore Releases Bribery Handbook for Internal Auditors  HYPERLINK "https://na.theiia.org/news/Pages/Chambers-Blog-A-Shout-Out-for-Internal-Auditing-From-the-Prince-of-Wales.aspx" \o "" Chambers Blog: A Shout Out for Internal Auditing From the Prince of Wales  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Recognizes-Outstanding-Service-at-Global-Conference.aspx" \o "" IIA Recognizes Outstanding Service at Global Conference  HYPERLINK "https://na.theiia.org/news/Pages/Call-to-Action-Internal-Audit-Must-Add-Value.aspx" \o "" Call to Action: Internal Audit Must Add Value  HYPERLINK "https://na.theiia.org/news/Pages/Blog-5-Sure-Signs-You-Are-Well-Suited-For-a-Career-in-Internal-Auditing.aspx" \o "" Blog: 5 Sure Signs You Are Well-Suited For a Career in Internal Auditing ( Institute of Management Accountants (IMA) - Internacional  HYPERLINK "http://www.imanet.org/PDFs/Public/MAQ/2004_Q2/2004MAQ_spring.pdf" \o "Click to View PDF" \t "_blank" Audit Committee Effectiveness in the Banking Industry  HYPERLINK "http://www.imanet.org/resources_and_publications/strategic_finance_magazine/issues/January_2004.aspx" Do Audit Charters Need a Reality Check? ( Institute of Public Accountants (IPA) - Australia  HYPERLINK "http://www.publicaccountants.org.au/media/101731/no104pronouncements7_feb13_web2.pdf" Pronouncement 7 Continuous Professional Education.  HYPERLINK "http://www.publicaccountants.org.au/media/165752/cpe-audit-information-sheet.pdf" CPE Audit Information Sheet ( Instituto de Auditores Internos de Colombia Colombia  HYPERLINK "http://www.iiacolombia.com/seminariostalleres.html" \t "_blank" Seminario Taller: "Cmo Auditar el Proceso de Implementacin de las NIIF "  HYPERLINK "http://www.iiacolombia.com/resource2/Brochure-eldeberserAGOSTO.pdf" \t "_blank" Seminario Taller: "La Auditora como Debe Ser en las Entidades Pblicas"  HYPERLINK "http://www.iiacolombia.com/resource2/BrochureAltaRedacciondeInformesjulio.pdf" \t "_blank" Seminario Taller: "Alta Redaccion de Informes de Auditora" ( International Forum of Independent Audit Regulators (IFIAR) - Internacional  HYPERLINK "https://www.ifiar.org/IFIAR/media/Documents/IFIARMembersArea/Interim%20Meetings/IFIAR-Letter-IAASB-Disclosures-ED-signed.pdf" s Disclosures Exposure Draft  HYPERLINK "https://www.ifiar.org/IFIAR/media/Documents/General/Media/IFIAR-Comment-Letter-on-IAASB-ED-ISA-720-Other-information-August-21-2014.pdf" \t "_blank" Auditor's Responsibilities Relating to Other Information  HYPERLINK "https://www.ifiar.org/IFIAR/media/Documents/IFIARMembersArea/MemberUpdates/IFIAR-comment-letter-on-IAASB-strategy-and-work-program_2.pdf"  Strategy  HYPERLINK "https://www.ifiar.org/2014-IFIAR-Plenary-Meeting-Highlights.aspx" Delegates from Over 40 Independent Audit Regulators Met on Improving Audit Quality  HYPERLINK "https://www.ifiar.org/2014-IFIAR-Plenary-Meeting-Highlights.aspx" 2014 IFIAR Plenary Meeting Breakout Session Overviews ( Instituto de Contabilidad y Auditoria de Cuentas (ICAC) - Espaa  HYPERLINK "http://www.icac.meh.es:80/Controladores/VerDocumento.ashx?hid=ensxxx00010169" \o "Abre ventana nueva" \t "_blank" Resolucin de 22 de julio de 2014 del Instituto de Contabilidad y Auditora de Cuentas, por la que se regulan los programas de formacin terica adicional que deben seguir las personas a que se refiere el apartado 1 de la disposicin transitoria primera   HYPERLINK "http://www.icac.meh.es:80/Controladores/VerDocumento.ashx?hid=ensxxx00010168" \o "Abre ventana nueva" \t "_blank" Resolucin de 25 de julio de 2014 del ICAC, por la que se modifican los modelos 02 y 03, de informacin a remitir por los auditores de cuentas ejercientes y sociedades de auditora, respectivamente, aprobados por Resolucin 29 de junio de 2012.  HYPERLINK "http://www.icac.meh.es:80/Controladores/VerDocumento.ashx?hid=ensxxx00010166" \o "Abre ventana nueva" \t "_blank" Inicio de dilogo del EAIG con las redes de auditora europeas.  HYPERLINK "http://www.icac.meh.es:80/Controladores/VerDocumento.ashx?hid=ensxxx00010164" \o "Abre ventana nueva" \t "_blank" Reglamento (UE) N 537/2014 del Parlamento Europeo y del Consejo de 16 de abril de 2014 sobre los requisitos especficos para la auditora legal de las entidades de inters pblico y por el que se deroga la Decisin 2005/909/CE de la Comisin.  HYPERLINK "http://www.icac.meh.es:80/Controladores/VerDocumento.ashx?hid=ensxxx00010161" \o "Abre ventana nueva" \t "_blank" Resolucin de 20 de marzo de 2014 del Instituto de Contabilidad y Auditora de Cuentas, por la que se publica la Norma Tcnica de Auditora sobre relacin entre auditores.   HYPERLINK "http://www.icac.meh.es:80/Controladores/VerDocumento.ashx?hid=ensxxx00010160" \o "Abre ventana nueva" \t "_blank" NIA-ES 805. Norma Tcnica de Auditora sobre Auditora de un solo estado financiero, resultado de la adaptacin de la Norma Internacional de Auditora 805 para su aplicacin en Espaa, publicada por Resolucin de 20 de marzo de 2014 del ICAC ( KPMG Internacional  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Press-releases/Pages/kpmg-delivers-strong-growth.aspx" \o "" \t "" KPMG delivers strong growth and record revenues for FY14  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Press-releases/Pages/kpmg-top-insurance-risk-consulting-firm.aspx" \o "" \t "" KPMG Recognized as Top Insurance Risk Consulting Firm  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Press-releases/Pages/kpmg-guide-materiality-assessment.aspx" \o "" \t "" KPMG launches new guide to materiality assessment for sustainability reporting  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Press-releases/Pages/kpmg-to-bring-world-economic-forum-live-to-india.aspx" \o "" \t "" KPMG to bring World Economic Forum LIVE to India  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Press-releases/Pages/lean-audit-wins-audit-innovation.aspx" \o "" \t "" KPMG Lean in Audit wins Audit Innovation of the Year at International Accounting Bulletin awards  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Press-releases/Pages/report-calls-for-eus-financial-services-regulatory-reform-be-urgently-refined.aspx" \o "" \t "" New KPMG report - Refine EUs financial services regulatory reform  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Pages/eu-audit-reform-detail.aspx" \o "" \t "" EU Audit Reform: understanding the detail  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Pages/eu-audit-reform.aspx" \o "" \t "" EU AUDIT REFORM; redefining the global professional services market  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Pages/2014-survey-monitoring-evaluation.aspx" \o "" \t "" 2014 Survey on Monitoring and Evaluation in the Development Sector  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/IFRS-comment-letters/Pages/comment-letter-IOSCO.aspx" \o "" \t "" KPMG comments on Public Comment on the Statement of Non-GAAP Financial Measures  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/In-the-Headlines/Pages/ITH-2014-23.aspx" \o "" \t "" IFRS: New standards (2014/23)  HYPERLINK "http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Pages/mining-ma-newsletter-q3-2014.aspx" \o "" \t "" Mining M&A Quarterly Newsletter - Third Quarter 2014 ( Lithuanian Chamber of Auditors (LCA) - Lituania  HYPERLINK "http://lar.lt/www/new/news.php" Iarinkta IFAC prezident  HYPERLINK "http://ifac.smp-survey-2014-spanish.sgizmo.com/s3/?language=Spanish" 2014-11-14 - IFAC ma~s ir vidutinis audito /monis apklausa  HYPERLINK "http://lar.lt/www/new/request.php?6619" 2014-10-07 mets audito rinkos ap~valga Kvie iame susipa~inti su Lietuvos auditoris rkms parengta  ( Malaysian Institute of Accountants - Malasia  HYPERLINK "http://www.mia.org.my/new/psp_research.asp" Guide to Understanding Auditing and Assurance  HYPERLINK "http://www.mia.org.my/new/1_tech_detail.asp?tid=6&rid=5&id=1560" IESBA invites comments on proposed changes to part c of the code addressing presentation of information and pressure to breach the fundamental principles  HYPERLINK "http://www.mia.org.my/new/news_details.asp?tid=6&rid=5&id=5164" Significant changes to auditor reporting  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=4966" More than 5,000 Accountants to Congregate in WCOA 2014  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=5027" Deloitte says MG Rover charges "unfair"  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=4968" Spanish profession demands end to anti-competitive practices in audit tenders  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=4970" KPMG offers clients enhanced audit reports ( Malta Institute of Accountants - Malta  HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=2393" MIA comment letter to ED Reporting on Audited Financial Statements  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/November/IPSASB-issues-finalised-Public-Sector-Conceptual-Framework/" IPSASB issues finalised Public Sector Conceptual Framework  HYPERLINK "http://www.cgma.org/Magazine/News/Pages/201411404.aspx?TestCookiesEnabled=redirect" Pope Francis on the role of accountants in society ( National Association of State Boards of Accountancy (NASBA) - Estados Unidos de Amrica  HYPERLINK "http://nasba.org/blog/2014/11/21/montgomery-explains-iaasb-auditors-report-changes" \o "Montgomery Explains IAASB Auditors Report Changes" Montgomery Explains Auditors Report Changes  HYPERLINK "http://nasba.org/blog/2014/11/04/nasba-comments-on-enhancing-audit-quality-plans-and-perspectives-for-the-u-s-cpa-profession/" \o "NASBA Comments on Enhancing Audit Quality Plans and Perspectives for the U.S. CPA Profession" NASBA Comments on Enhancing Audit Quality Plans and Perspectives for the U.S. CPA Profession  HYPERLINK "http://nasba.org/videos/reviewingauditdetails/" \o "Reviewing Audit Details Video" Reviewing Audit Details Video  HYPERLINK "http://nasba.org/blog/2014/09/12/aicpa-paper-on-enhancing-audit-quality/" \o "AICPA Paper on Enhancing Audit Quality" AICPA Paper on Enhancing Audit Quality  HYPERLINK "http://nasba.org/cpeaudit/ky/" \o "Kentucky CPE Audit" Kentucky CPE Audit  HYPERLINK "http://nasba.org/cpeaudit/nc/" \o "North Carolina CPE Audit" North Carolina CPE Audit  HYPERLINK "http://nasba.org/mc/enforcementtools/ptinholdersandebpaudits/" \o "Reports of PTIN Holders and EBP Audits" Reports of PTIN Holders and EBP Audits  HYPERLINK "http://nasba.org/blog/2014/06/16/state-boards-alerted-to-ebp-auditors/" \o "State Boards Alerted to EBP Auditors" State Boards Alerted to EBP Auditors  HYPERLINK "http://nasba.org/blog/2014/05/16/pcaob-members-differ-on-audit-failures/" \o "PCAOB Members Differ on \Audit Failures\" PCAOB Members Differ on Audit Failures  HYPERLINK "http://nasba.org/media-resources/publications/enforcement-newsletter/may2014/cpe-audit-service-boosts-efficiency-for-state-boards/" \o "CPE Audit Service Boosts Efficiency for State Boards" CPE Audit Service Boosts Efficiency for State Boards ( National Board of Accountants and Auditors (NBAA) HYPERLINK "http://www.nbaa-tz.org/delay.htm"Delay on the availability of learning materials for the November 2014 examinations session.  HYPERLINK "http://www.nbaa-tz.org/nbaanews/titles.pdf" Recommended titles for Accounting and Auditing Personnel  HYPERLINK "http://www.nbaa-tz.org/nbaanews/firmss.pdf" Public Notice on Audit and Accountancy firms registered by the Board  HYPERLINK "http://www.nbaa-tz.org/nbaanews/logauditors.pdf" The NBAA Log Book for Auditors ( New Zealand Institute of Chartered Accountants - Nueva Zelanda  HYPERLINK "http://www.nzica.com/sitecore/content/NZICA/Resources%20and%20benefits/Resource%20Centre/Member%20Resources/ISA%20Implementation%20in%20NZ" ISA Implementation in New Zealand  HYPERLINK "http://www.nzica.com/%7E/media/NZICA/Docs/Tech%20and%20Bus/Submissions/NZAuASB%20_assurance%20on%20controls_03112014.ashx" NZAuASB _assurance on controls_03112014  HYPERLINK "http://www.nzica.com/%7E/media/NZICA/Docs/Tech%20and%20Bus/Submissions/Chartered%20Accountants%20Australia%20and%20New%20Zealand%20Submission_Assurance%20on%20IR_011214.ashx" Chartered Accountants Australia and New Zealand Submission_Assurance on IR_011214  HYPERLINK "http://www.nzica.com/Technical/Technical-Services/Monthly-technical-updates/April-2014.aspx" FEE Discussion Paper ( Ordem dos Revisores Oficiais de Contas - Portugal  HYPERLINK "http://www.oroc.pt/fotos/editor2/Tecnico/2014/DiretivaPortugal.pdf" \t "_blank" Diretiva de Auditoria Consolidada  HYPERLINK "http://www.oroc.pt/gca/index.php?id=1488" \t "_self" Publicada a nova Regulamentao europeia de auditoria em 27 de maio de 2014  ( Organization for Economic Co operation and Development (OECD) Internacional  HYPERLINK "https://www.google.com/url?q=http://www.oecd.org/dac/effectiveness/Final%2520SAI%2520Good%2520Practice%2520Note.pdf&sa=U&ei=1LeIVMX8CpD8oQT9oIDYAg&ved=0CAcQFjAC&client=internal-uds-cse&usg=AFQjCNGseBWAKIqEHCmlwL85e9_9MgHW3w" \t "_blank" Good Practices in Supporting Supreme Audit Institutions  HYPERLINK "http://www.oecd.org/dataoecd/44/36/33818568.pdf" \t "_blank" Compliance Risk Management: Audit Case Selection Systems  HYPERLINK "http://www.oecd.org/governance/internalcontrolandinternalauditensuringpublicsectorintegrityandaccountability.htm" \t "_blank" Internal Control and Internal Audit ( Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS)  HYPERLINK "http://www.olacefs.com/Olacefs/ShowProperty/BEA%20Repository/Olacefs/Documentos/2014/DOC_14_107_28102014" \t "_blank" Caja de Herramientas de las Entidades Fiscalizadoras Superiores de la OLACEFS Para el Control de la Corrupcin.   HYPERLINK "http://www.olacefs.com/Olacefs/ShowProperty/BEA%20Repository/Olacefs/Documentos/2014/DOC_14_108_07112014" \t "_blank" Boletn OLACEFS n11 septiembre y octubre 2014  HYPERLINK "http://www.olacefs.com/Olacefs/ShowProperty/BEA%20Repository/Olacefs/Documentos/2014/DOC_14_104_27062014" \t "_blank"Latin American and Caribbean SAIs agree to review implementation processes for performance audits Argentinas General Audit Office announces its new headquarters in a building of historical importance Invitation to 5th Annual International Anti-Corruption Conference CAAI 2014 - Lima, Peru  ( Pacific Association of Supreme Audit Institutions (PASAI) - Internacional  HYPERLINK "http://www.pasai.org/site/pasai/files/strategic_plan/2012-24%20PASAI_Strategy_Approved_February_2014_GB_meeting.pdf" PASAIs Strategic Plan for 2014-24  HYPERLINK "http://www.pasai.org/site/pasai/files/press_release/2014/PASAICongressCommunique%202014.pdf" 17th PASAI Congress, Apia, Samoa (19-22 August, 2014) ( PricewaterhouseCoopers  HYPERLINK "http://www.pwc.com/gx/en/audit-services/publications/2014-state-internal-audit-profession.jhtml" \t "_self" 2014 State of the Internal Audit Profession Study: PwC  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/iaasb-board-members-interview.jhtml" \t "_self" World Watch:-interview-bruce-winter-rich-sharko: PwC  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/corporate-director-survey.jhtml" \t "_self" World Watch:corporate-director-survey-expectations: PwC  HYPERLINK "http://www.pwc.com/gx/en/european-public-affairs/eu-transparency-reports.jhtml" \t "_self" EU Transparency Reports :PwC  HYPERLINK "http://www.pwc.com/gx/en/ifrs-reporting/manual-of-accounting/index.jhtml" \t "_self" Manual of accounting: IFRS 2015: PwC  HYPERLINK "http://www.pwc.com/gx/en/financial-services/european-financial-regulation-updates/october-28-2014.jhtml" \t "_self" Including updates on risk governance and bank lending: PwC  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/iaasb-strategy-work-plan.jhtml" \t "_self" World Watch: strategy work plan 2015: PwC  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/aegon-integrated-reporting-interview.jhtml" \t "_self" World Watch:Aegon integrated reporting winners interview: PwC  HYPERLINK "http://www.pwc.com/gx/en/governance-risk-compliance-consulting-services/resilience/publications/compliance-in-2025/index.jhtml" \t "_self" Business strategy and the Chief Compliance Officer: PwC Resilience  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/social-ethical-sourcing-australia.jhtml" \t "_self" World Watch:social-ethical-sourcing-supply-chain-Australia: PwC  HYPERLINK "http://www.pwc.com/gx/en/global-annual-review/assurance/index.jhtml" \t "_self" Global Annual Review 2014: Assurance: PwC  HYPERLINK "http://www.pwc.com/gx/en/global-annual-review/assurance/the-libor-scandal.jhtml" \t "_self" Global Annual Review 2014: Assurance: The Libor scandal: engaging with   HYPERLINK "http://www.pwc.com/gx/en/global-annual-review/assurance/communicating-the-full-impact-of-a-new-power-transmission-line.jhtml" \t "_self" Global Annual Review 2014: Communicating the full impact of a new power   HYPERLINK "http://www.pwc.com/gx/en/global-annual-review/our-people-proud-to-be-at-pwc/pwc-forensics-team.jhtml" \t "_self" Global Annual Review 2014: PwC Forensics: blending a range of technical skills  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/africa-bribery-corruption-business.jhtml" \t "_self" World Watch:Africa-bribery-corruption-business-agenda: PwC  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/pcaob-update-standard-setting.jhtml" \t "_self" World Watch: PCAOB update auditing fair value: PwC  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/assurance-integrated-reporting-iirc.jhtml" \t "_self" World Watch: Assurance integrated reporting IIRC: PwC  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/india-corruption-retail-market.jhtml" \t "_self" World Watch: India corruption retail market tips: PwC  HYPERLINK "http://www.pwc.com/gx/en/audit-services/publications/regulatory-debate.jhtml" \t "_self" Audit, assurance, compliance and financial reporting: News, publications ...  HYPERLINK "http://www.pwc.com/gx/en/audit-services/publications/auditor-reporting-an-overview-of-global-developments.jhtml" \t "_self" Audit & assurance: Auditor reporting - An overview of global developments: PwC  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/audit-reform-point-of-view.jhtml" \t "_self" World Watch: Audit reform point of view: PwC  HYPERLINK "http://www.pwc.com/gx/en/audit-services/corporate-reporting/publications/world-watch/articles/auditor-reporting-summary-of-developments.jhtml" \t "_self" World Watch: Auditor reporting summary developments: PwC ( Public Company Accounting Oversight Board (PCAOB)  HYPERLINK "http://pcaobus.org/News/Releases/Pages/2015_SAG_Announcement.aspx" PCAOB Announces 15 New and Reappointed Standing Advisory Group Members  HYPERLINK "http://pcaobus.org/News/Releases/Pages/12082014_Enforcement.aspx" PCAOB Announces Settled Disciplinary Orders Against Seven Audit Firms for Independence Violations When Auditing Broker-Dealers  HYPERLINK "http://pcaobus.org/News/Releases/Pages/11052014_SAG.aspx" PCAOB Announces Fraud-Focused Agenda for Nov. 20-21 Standing Advisory Group Meeting - Fraud, Revenue, Fair Value  HYPERLINK "http://pcaobus.org/News/Releases/Pages/10272014_EconomicConference.aspx" PCAOB Held its First Annual Economic Conference on Auditing and Capital Markets  HYPERLINK "http://pcaobus.org/News/Releases/Pages/09222014_SAPA_13.aspx" PCAOB Issues Staff Audit Practice Alert on the Auditors Consideration of a Companys Ability to Continue as a Going Concern  HYPERLINK "http://pcaobus.org/News/Releases/Pages/09092014_SAPA12.aspx" PCAOB Issues Staff Audit Practice Alert on Auditing Revenue in Light of Frequently Observed Significant Audit Deficiencies  HYPERLINK "http://pcaobus.org/News/Releases/Pages/08192014_Consultation_Paper.aspx" PCAOB Issues Staff Consultation Paper Seeking Comment on Auditing Accounting Estimates and Fair Value Measurements  HYPERLINK "http://pcaobus.org/News/Releases/Pages/08182014_Interim_BD_Report.aspx" Third Progress Report on PCAOB Inspections of Broker and Dealer Auditors Shows Continued High Number of Findings  HYPERLINK "http://pcaobus.org/News/Releases/Pages/07182014_Denmark.aspx" PCAOB Enters Into Cooperative Agreement with Denmark Audit Regulator  HYPERLINK "http://pcaobus.org/News/Releases/Pages/07072014_Stone.aspx" PCAOB Announces Settled Disciplinary Action against Former PricewaterhouseCoopers LLP Partner for Audit Failures  HYPERLINK "http://pcaobus.org/News/Speech/Pages/12032014_Doty.aspx" The Role of Audit in Economic Growth  HYPERLINK "http://pcaobus.org/News/Speech/Pages/11242014_Harris.aspx" The Rise of Advisory Services in Audit Firms  HYPERLINK "http://pcaobus.org/News/Speech/Pages/11192014_HarrisIARI.aspx" Investors' Expectations of Regulators  HYPERLINK "http://pcaobus.org/International/Inspections/Pages/Disclosures.aspx" Progress in the International Inspection Program  HYPERLINK "http://pcaobus.org/News/Releases/Pages/11192014_InternationalRegulatoryInstitute.aspx" PCAOB Held its Eighth Annual International Auditor Regulatory Institute ( Reports on the Observance of Standards and Codes (ROSCs)  HYPERLINK "http://www.worldbank.org/ifa/Slovenia_ROSC-AA_2014-Report%20No-ACS9620.pdf" Slovenia | 2014 ROSC Update ( Rutgers Accounting Web - Estados Unidos de Amrica  HYPERLINK "http://raw.rutgers.edu/newark_wcars/33wcars.htm" The 33rd World Continuous Auditing & Reporting Symposium (33 WCARS)  HYPERLINK "http://raw.rutgers.edu/audit_analytics_certificate" The Audit Analytics Certificate Program: an integrated approach for the needs of the modern audit professional. ( SAMantilla Colombia  HYPERLINK "http://media.wix.com/ugd/e8a62c_7d06123c9f7a4a66b2cf4f5b7268b61b.pdf" Se puede cambiar sin realmente cambiar? Hacia una revisora fiscal basada-en-principios  HYPERLINK "http://media.wix.com/ugd/e8a62c_57d9aa8858be46f99acde1884ea1c029.pdf" Aseguramiento de la informacin financiera. Fundamentacin terica  HYPERLINK "https://www.youtube.com/watch?v=_wWo3N8Oa2Y" Estndares Internacionales de Auditora. Una perspectiva desde Colombia y para las Pymes (Video-conferencia. Duracin: 43:23)  HYPERLINK "http://webserver2.deloitte.com.co/Auditoria/2014/RevistaDigital/poraprobacion/poraprobacion.html" \o "Revista Digital de Aseguramiento No. 1" \t "_blank" Revista Digital de Aseguramiento No. 1: Estndares Internacionales de Aseguramiento (Septiembre 2014)  HYPERLINK "http://webserver2.deloitte.com.co/Auditoria/2014/RevistaDigital/RDA2/RDA2.html" \o "Revista Digital de Aseguramiento No. 2" \t "_blank" Revista Digital de Aseguramiento No. 2: Fundamentos para el Futuro (Octubre 2014)  HYPERLINK "http://samantilla.tumblr.com/post/100176418888/revisoria-fiscal-de-arbolito-de-navidad-a" Revisora fiscal: de arbolito de navidad a alumbrado navideo  HYPERLINK "http://samantilla.tumblr.com/post/97064504013/tecnicas-de-liderazgo-en-firmas-de-servicios" Tcnicas de liderazgo en firmas de servicios profesionales ( Securities and Exchange Comission (SEC)  HYPERLINK "http://www.sec.gov/servlet/Satellite/News/PressRelease/Detail/PressRelease/1370543672264" SEC Announces Fraud Charges Against Buffalo-Based Firm and Co-Owners Accused of Misleading Investors in Hedge Fund  HYPERLINK "http://www.sec.gov/servlet/Satellite/News/PressRelease/Detail/PressRelease/1370543668817" SEC Penalizes Morgan Stanley for Violating Market Access Rule   HYPERLINK "http://www.sec.gov/servlet/Satellite/News/PressRelease/Detail/PressRelease/1370543655716" SEC Sanctions Operator of Bitcoin-Related Stock Exchange for Registration Violations  HYPERLINK "http://www.sec.gov/servlet/Satellite/News/PressRelease/Detail/PressRelease/1370543608588" SEC Sanctions Eight Audit Firms for Violating Auditor Independence Rules   HYPERLINK "http://www.sec.gov/News/PressRelease/Detail/PressRelease/1370543350368" \l ".VIokIXtRq7Y" SEC Sanctions 13 Firms for Improper Sales of Puerto Rico Junk Bonds  HYPERLINK "http://www.sec.gov/News/PressRelease/Detail/PressRelease/1370543281121" \l ".VIokWHtRq7Y" SEC Sanctions Florida-Based Auditor for Circumventing Rules  HYPERLINK "http://www.sec.gov/servlet/Satellite/News/PressRelease/Detail/PressRelease/1370542799812" SEC Announces $300,000 Whistleblower Award to Audit and Compliance Professional Who Reported Companys Wrongdoing  HYPERLINK "http://www.sec.gov/servlet/Satellite/News/PressRelease/Detail/PressRelease/1370542298984" SEC Charges Ernst & Young With Violating Auditor Independence Rules in Lobbying Activities  HYPERLINK "http://www.sec.gov/News/Speech/Detail/Speech/1370543616539" \l ".VIolV3tRq7Y" Remarks Before the 2014 AICPA National Conference on Current SEC and PCAOB Developments  HYPERLINK "http://www.sec.gov/oig/reportspubs/528.pdf" Audit of the Representation of Minorities and Women in the SECs Workforce ( State Audit Institution - Emiratos rabes Unidos  HYPERLINK "http://saiwb1.saiuae.gov.ae/English/News/Pages/N11102014.aspx" State Audit Institution Participates in INTOSAI Governing Board Meeting  ( State Audit Institution - Oman  HYPERLINK "http://www.sai.gov.om/en/News.aspx" \l "NewsD&NewsID=130" State Audit Institution (SAI) launches its second version of (SAIAPP)  HYPERLINK "http://www.sai.gov.om/en/News.aspx" \l "NewsD&NewsID=131" His Excellency Chairman of the State Audit Institution meets with His Excellency the Public Prosecutor Chairman of the the Technical Committee for Studying Regional and International Anti-Crime Conventions  HYPERLINK "http://www.sai.gov.om/en/News.aspx" \l "NewsD&NewsID=127" State Audit Institution (SAI) with the cooperation of the Directorate General of Education for the Governorate of Buraimi conducts the 54th awareness seminar ( Superintendencia Financiera de Colombia  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010717&downloadname=20141125com3colegiobanbogota.doc" Durante dos das supervisores de siete pases estarn reunidos en el III Colegio de Supervisores del Banco de Bogot  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009989&downloadname=20141001comnuevocodigopais.doc" Superintendencia Financiera presenta Nuevo Cdigo Pas para emisores de valores ( Superintendencia de Sociedades  HYPERLINK "http://www.supersociedades.gov.co/asuntos-economicos-y-contables/TallerVirtual/Paginas/default.aspx" Foro Futuro de la Profesin Contable  HYPERLINK "http://www.supersociedades.gov.co/asuntos-economicos-y-contables/TallerVirtual/Paginas/Aseguramiento.aspx" Foro preguntas aseguramiento  HYPERLINK "http://www.supersociedades.gov.co/asuntos-economicos-y-contables/procesos-de-convergencia-niifs/Evento-nacional-convergencia-Normas-Contabilidad-Informacion-Financiera-Internacional-Aseguramiento/Paginas/default.aspx" Evento nacional de convergencia a Normas de Contabilidad, de Informacin Financiera Internacional y de Aseguramiento ( The CPA Journal  HYPERLINK "http://viewer.zmags.com/publication/34fa19a6" \l "/34fa19a6/28" \t "_blank" The SEC's Regulation Fair Disclosure and Social Media  HYPERLINK "http://viewer.zmags.com/publication/34fa19a6" \l "/34fa19a6/82" \t "_blank" Editorial: The Voice of the Profession  HYPERLINK "http://viewer.zmags.com/publication/a165b62a" \l "/a165b62a/30" \t "_blank" Evaluating Financial Fraud Risk During Audit Planning  HYPERLINK "http://viewer.zmags.com/publication/e1f0c3b8" \l "/e1f0c3b8/18" \t "_blank" Measuring and Communicating Audit Quality: The New AQIs  HYPERLINK "http://viewer.zmags.com/publication/e1f0c3b8" \l "/e1f0c3b8/30" \t "_blank" The PCAOBs Second Inspections of Foreign Auditors  HYPERLINK "http://viewer.zmags.com/publication/7f8e916" \l "/7f8e916/26" \t "_blank" Effectively Applying Professional Skepticism to Improve Audit Quality: Learning from Past Audit Failures  HYPERLINK "http://viewer.zmags.com/publication/bce2f8b9" \l "/bce2f8b9/26" \t "_blank" The PCAOBs Proposed New Audit Report: Analyzing the New Language and Elements  HYPERLINK "http://viewer.zmags.com/publication/34fa19a6" \l "/34fa19a6/7" \t "_blank" Publishers Column: What We Talk about When We Talk about Audit Quality  HYPERLINK "http://viewer.zmags.com/publication/34fa19a6" \l "/34fa19a6/8" \t "_blank" Cybersecurity Governance: The Role of the Audit Committee and the CPA  HYPERLINK "http://viewer.zmags.com/publication/a165b62a" \l "/a165b62a/7" \t "_blank" Publishers Column Managing Your Practice, Managing Your Risk  HYPERLINK "http://viewer.zmags.com/publication/a165b62a" \l "/a165b62a/8" \t "_blank" Professional Liability Trends and Developments  HYPERLINK "http://viewer.zmags.com/publication/a165b62a" \l "/a165b62a/12" \t "_blank" Ethical Attestation: Establishing Higher Standards for Entrants to the Profession  HYPERLINK "http://viewer.zmags.com/publication/e1f0c3b8" \l "/e1f0c3b8/7" Walking the Walk: Adding Action to Advocacy  HYPERLINK "http://viewer.zmags.com/publication/7f8e916" \l "/7f8e916/8" \t "_blank" A Call to Action for Future Auditors  HYPERLINK "http://viewer.zmags.com/publication/7f8e916" \l "/7f8e916/14" \t "_blank" Transitioning from the Private Sector to Academia  HYPERLINK "http://viewer.zmags.com/publication/71f40326" \l "/71f40326/12" \t "_blank" Book Review: The Big Four and the Development of the Accounting Profession in China  HYPERLINK "http://viewer.zmags.com/publication/2d8310e6" \l "/2d8310e6/10" \t "_blank" Seeking a Path Forward on Audit Quality Indicators: Audit Committees Play a Vital Role in Ensuring Audit Quality  HYPERLINK "http://viewer.zmags.com/publication/bce2f8b9" \l "/bce2f8b9/8" \t "_blank" Myths and Inconvenient Truths about Audit Sampling: An Audit Partners Perspective  HYPERLINK "http://viewer.zmags.com/publication/73a0f1e9" \l "/73a0f1e9/15" \t "_blank" A Reference for Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement ( TuRevisorFiscal.com  HYPERLINK "http://turevisorfiscal.com/cuales-son-las-actividades-derivadas-de-realizar-una-revisoria-fiscal/" Cules son las actividades derivadas de realizar una Revisora Fiscal?  HYPERLINK "http://turevisorfiscal.com/cual-es-el-limite-de-revisorias-fiscales-que-puede-ejercer-un-contador-publico/" \o "Permanent Link to Cul es el lmite de Revisoras Fiscales que puede ejercer un Contador Pblico?" Cul es el lmite de Revisoras Fiscales que puede ejercer un Contador Pblico?  HYPERLINK "http://turevisorfiscal.com/revisor-fiscal-en-la-propiedad-horizontal/" \o "Permanent Link to Revisor Fiscal en la Propiedad Horizontal" Revisor Fiscal en la Propiedad Horizontal  HYPERLINK "http://turevisorfiscal.com/cuales-son-las-funciones-del-revisor-fiscal/" \o "Permanent Link to Cules son las funciones del Revisor Fiscal?" Cules son las funciones del Revisor Fiscal?  HYPERLINK "http://turevisorfiscal.com/que-es-la-revisoria-fiscal/" \o "Permanent Link to Qu es la Revisora Fiscal?" Qu es la Revisora Fiscal?  HYPERLINK "http://turevisorfiscal.com/que-es-el-meci/" \o "Permanent Link to Qu es el MECI? " Qu es el MECI?   HYPERLINK "http://turevisorfiscal.com/que-es-el-cobit/" \o "Permanent Link to Qu es el COBIT? " Qu es el COBIT?  HYPERLINK "http://turevisorfiscal.com/que-es-la-auditoria-2/" \o "Permanent Link to Qu es la auditora?" Qu es la auditora?  HYPERLINK "http://turevisorfiscal.com/que-es-el-control-interno/" \o "Permanent Link to Qu es el Control Interno?" Qu es el Control Interno?  HYPERLINK "http://turevisorfiscal.com/que-son-las-normas-de-auditoria-generalmente-aceptadas-naga/" \o "Permanent Link to Qu son las normas de auditora generalmente aceptadas NAGA?" Qu son las normas de auditora generalmente aceptadas NAGA? ( Unidad Administrativa Especial de Informacin y Anlisis Financiero (UIAF) - Colombia  HYPERLINK "https://www.uiaf.gov.co/index.php?idcategoria=20916" Representantes regionales en poltica antilavado de activos y contra la financiacin del terrorismo realizaron seminario de evaluadores en Colombia  HYPERLINK "https://www.uiaf.gov.co/index.php?idcategoria=20495" Bajo el liderazgo de Colombia, sistema regional anti lavado de activos busca mayor efectividad ( XBRL Internacional  HYPERLINK "https://www.xbrl.org/news/sbr-sme-benefits/" Small Firms Benefiting from SBR  HYPERLINK "https://www.xbrl.org/news/digital-signatures-for-auditor-reports/" Digital Signatures for Auditor Reports  HYPERLINK "https://www.xbrl.org/news/audit-data-standards-getting-a-close-look/" Audit Data Standards Getting a Close Look  ( Accountancy Age Reino Unido  HYPERLINK "http://www.accountancyage.com/aa/news/2351625/iasb-forms-working-group-ahead-of-ifrs-loss-model-launch" \t "_blank" IASB forms working group ahead of IFRS loss model launch  HYPERLINK "http://www.accountancyage.com/aa/news/2351434/exclusive-ias19-discount-rates-for-ftse-100-pensions-on-the-rise" \t "_blank" Exclusive: IAS19 discount rates for FTSE 100 pensions on the rise  HYPERLINK "http://www.accountancyage.com/aa/news/2354602/draghi-tells-eu-to-progress-swiftly-in-adopting-ifrs-9" \t "_blank" Draghi tells EU to 'progress swiftly' in adopting IFRS 9  HYPERLINK "http://www.accountancyage.com/aa/news/2357327/banks-take-a-forward-view-of-losses-under-new-ifrs-rule" \t "_blank" Banks take a forward view of losses under new IFRS rule Accountancy Age BANKS AND FINANCIAL INSTITUTIONS must provision for bad loans much earlier, under changes to IFRS accounting rules that will force organisations to better accurately represent their financial health.  HYPERLINK "http://www.accountancyage.com/aa/news/2355602/ifrs-chair-opens-door-for-prudence-reintroduction" \t "_blank" IFRS chair opens door for 'prudence' reintroduction Accountancy Age THE IASB appears ready to bow to pressure and reinsert a specific reference to the concept of prudence into the framework that underpins international accounting rules.  HYPERLINK "http://www.accountancyage.com/aa/news/2357010/frc-reveals-struggle-in-iasb-discussions" \t "_blank" FRC reveals struggle in IASB discussions Accountancy Age WORKING with the IASB has proven "a struggle" for the FRC, chief executive Stephen Haddrill told a Lords committee hearing.  HYPERLINK "http://www.accountancyage.com/aa/news/2360349/ifrs-disconnected-from-true-and-fair-investors-claim" \t "_blank" IFRS disconnected from true and fair, investors claim Accountancy Age GLOBAL accounting standards are riven by fault-lines and are disconnected from the requirements for true and fair accounts as set out in EU company law, according to a group of institutional investors.  HYPERLINK "http://www.accountancyage.com/aa/news/2359647/iasb-scraps-dual-lease-accounting-model" \t "_blank" IASB scraps dual lease accounting model Accountancy Age THE IASB has reversed its position on lease accounting in a decision that signifies yet another blow to the chances of convergence between US and global accounting standards. ( Accounting Standars Board of Japan Japn  HYPERLINK "https://www.asb.or.jp/asb/asb_e/international_activities/comments_iasb/2014.jsp" Comment on Exposure Draft, Proposed Amendments to IAS 1  HYPERLINK "https://www.asb.or.jp/asb/asb_e/international_activities/comments_iasb/2014.jsp" Comment on IASB's Exposure Draft "Investment Entities: Applying the Consolidation Exception, Proposed Amendments to IFRS 10 and IAS 28"  HYPERLINK "https://www.asb.or.jp/asb/asb_e/international_activities/comments_iasb/2014.jsp" Comments on IASB's Discussion Paper "Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging" ( Actualcese.com Colombia  HYPERLINK "http://actualicese.com/actualidad/2014/11/19/seccion-10-niif-pymes-politicas-contables-estimaciones-y-errores/" \o "Seccin 10 NIIF PYMES, polticas contables, estimaciones y errores" Seccin 10 NIIF PYMES, polticas contables, estimaciones y errores  HYPERLINK "http://actualicese.com/actualidad/2014/11/19/seccion-10-niif-pymes-politicas-contables-estimaciones-y-errores/" \o "Seccin 10 NIIF PYMES, polticas contables, estimaciones y errores" Seccin 10 NIIF PYMES, polticas contables, estimaciones y errores  HYPERLINK "http://actualicese.com/actualidad/2014/11/19/oro-gobierno-hizo-ajustes-sobre-entidades-que-aplican-marcos-normativos-del-grupo-1-y-2/" \o "Gobierno hizo ajustes sobre entidades que aplican marcos normativos del Grupo 1 y 2" Gobierno hizo ajustes sobre entidades que aplican marcos normativos del Grupo 1 y 2  HYPERLINK "http://actualicese.com/actualidad/2014/11/19/la-niif-para-pymes-obliga-a-realizar-deterioro-en-propiedades-horizontales/" \o "La NIIF para Pymes, obliga a realizar deterioro en propiedades horizontales?" La NIIF para Pymes, obliga a realizar deterioro en propiedades horizontales?  HYPERLINK "http://actualicese.com/actualidad/2014/11/19/para-quienes-estan-dirigidos-los-estados-financieros-de-proposito-general-bajo-niif/" \o "Para quines estn dirigidos los estados financieros de propsito general bajo NIIF?" Para quines estn dirigidos los estados financieros de propsito general bajo NIIF?  HYPERLINK "http://actualicese.com/actualidad/2014/11/12/en-niif-como-se-debe-establecer-una-inversion-en-otra-entidad/" \o "En NIIF, cmo se debe establecer una inversin en otra entidad?" En NIIF, cmo se debe establecer una inversin en otra entidad?  HYPERLINK "http://actualicese.com/actualidad/2014/11/12/si-empresa-del-grupo-3-va-a-implementar-niif-para-pymes-debe-informar-a-la-respectiva-superintendencia/" \o "Si empresa del Grupo 3 va a implementar NIIF para Pymes debe informar a la respectiva superintendencia" Si empresa del Grupo 3 va a implementar NIIF para Pymes debe informar a la respectiva superintendencia  HYPERLINK "http://turevisorfiscal.com/cuales-son-las-cualidades-de-la-informacion-financiera-bajo-niif/" \o "Cules son las cualidades de la informacin financiera bajo NIIF?" Cules son las cualidades de la informacin financiera bajo NIIF?  HYPERLINK "http://turevisorfiscal.com/que-son-las-normas-internacionales-de-informacion-financiera-niif/" \o "Qu son las Normas Internacionales de Informacin Financiera -NIIF-?" Qu son las Normas Internacionales de Informacin Financiera -NIIF-?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/n14AzLHM5A0/propuesta-de-excepciones-para-aplicacion-de-niif-plenas-en-entidades-vigiladas-por-la-superfinanciera" \t "_blank" Propuesta de excepciones para aplicacin de NIIF Plenas en Entidades Vigiladas por la Superfinanciera  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/Kd5igEJCC-c/" \t "_blank" [La Cita] NIIF y parte fiscal  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/xaCl90Ot6lg/" \t "_blank" Se visualiza nacimiento de la contabilidad fiscal por la implementacin de las NIIF (IFRS)  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/Xsnq1IZYNfc/" \t "_blank" Pildoras NIIF (23) Carlos Humberto Sastoque Estado de flujos de efectivo (3).  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/rfgwBcrg_BE/" \t "_blank" La implementacin de las NIIFS 3 Luis Ral Uribe Medina  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/kivP2nKUZL4/" \t "_blank" Pildoras NIIF (22) Carlos Humberto Sastoque Estado de flujos de efectivo (2).  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/O57VuV50CTg/" \t "_blank" Impactos de implementar inventarios bajo NIIF en empresas comerciales  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/q8lEaiUnrP8/" \t "_blank" Diferencias en NIIF entre valor neto realizable y valor razonable  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/zqnr_iKjUPM/" \t "_blank" Anuncian proyecto de decreto para reglamentar efecto de las NIIF en la parte fiscal  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/W8NOQxBd5pY/" \t "_blank" Pildoras NIIF (21) Carlos Humberto Sastoque Estado de flujos de efectivo.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/P6D1uT4BQrQ/" \t "_blank" El desorden de las NIIF da para todo, hasta para la suplantacin  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/EBeMhbobBNM/los-riesgos-financieros-no-se-estandarizan-pero-estan-sujetos-a-las-niif" \t "_blank" Los riesgos financieros no se estandarizan, pero estn sujetos a las NIIF  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/9ag9G-1WOhE/" \t "_blank" Tratamiento que se le da a las facturas de compra, en NIIF, que un cliente enva el mes anterior  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/fhfk-0Gw_8c/" \t "_blank" Uniones temporales y consorcios, aplican NIIF?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/knsjxs2ju1M/" \t "_blank" Opiniones diversas sobre abordaje de la contabilidad fiscal por la implementacin de las NIIF (IFRS)  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/2gzeKBf-Adw/" \t "_blank" En NIIF, la NIC 2 de Inventarios de Plenas y la Seccin 13 de Pymes deben reconocer los gastos  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/krWV67JyYbc/" \t "_blank" Mtodos de costeo para inventarios en NIIF Cuando se trata de productos de la misma naturaleza y con igual destino, se debe aplicar el mismo mtodo. Ahora, si los inventarios son diferentes se podran aplicar varios mtodos de costeo.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/O2AcheZwtm0/" \t "_blank" Doble Contabilidad, inconveniencias del Libro Fiscal para el manejo tributario de las NIIF propuesto en Proyecto de Ley por la DIAN   HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/8cvAjWDsSSk/consejo-iasb-completa-la-reforma-de-los-instrumentos-financieros-niif-ifrs-9-traduccion-no-oficial-del-comunicado" \t "_blank" Consejo IASB Completa la Reforma de los Instrumentos Financieros NIIF (IFRS) 9 (Traduccin No Oficial del Comunicado)   HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/-MEE8zAGFUk/" \t "_blank" Los contadores las NIIF y las matematicas financieras Jos Meiber Padilla A medida que se avanza en los procesos de implementacin de las NIIF, se incluye dentro de muchos procedimientos el anlisis financiero, para la contabilizacin de diversas partidas, situacin a la cual era muy ajena nuestro sistema contable vernculo.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/nqlfZduUG9g/" \t "_blank" Activos no financieros para NIIF: Gestin contable y financiera Gracias al xito que hemos tenido con la Certificacin Modular NIIF Full y PYMES en la ciudad de Bogot, para el mes de agosto tenemos preparado un seminario presencial muy importante. Se trata del 2do mdulo de esta Certificacin, denominado Activos no financieros para NIIF: Gestin contable y financiera. El Dr. Juan Fernando Meja, contador []  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/reN1i-uySYw/" \t "_blank" Qu se puede hacer en NIIF si una entidad tiene un pasivo que nunca pagar? En NIIF cuando se tiene un pasivo que nunca se va a pagar hay que eliminarlo. Si se va a implementar NIIF por primera vez se debe castigar contra el ajuste por primera vez.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/askcKZx1yCA/" \t "_blank" Libro tributario aduanero y cambiario (III) Gabriel Vsquez Tristancho En esta parte explicamos cuales normas contables servirn para formar la base fiscal a travs de remisiones explcitas e implcitas y el propsito de desconectar el modelo NIIF de la determinacin de impuestos en Colombia.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/KX6zgho2b4g/" \t "_blank" [La Cita] Partiendo de errores operativos Existe informacin contable cuyos saldos detallados presentan inconsistencias. Aunque esto no afecta las exigencias de las NIIF, pues ellas se concentran en los Estados Financieros, a nivel de control del detalle de la informacin y la calidad de sta, se hace necesario solucionar errores de procedimiento.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/M1bEemZe4mg/" \t "_blank" Balance de Apertura NIIF (IFRS) debe partir de saldos locales depurados Implementar las NIIF (IFRS) es un proceso muy similar a la puesta en marcha de un nuevo software, lo cual implica iniciar con informacin libre de errores operativos.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/4iu5oWwVUdA/" \t "_blank" Cul es el tratamiento en NIIF que se le debe dar a los insumos que prestan un servicio? En la NIC 2 de Inventarios en Plenas y en la Seccin 13 de la NIIF para las Pymes se definen como inventarios los activos en forma de materiales o suministros para ser consumidos en el proceso de produccin o en la prestacin de servicios.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/srmMrsyn2WU/" \t "_blank" Forma de reconocer un descuento por NIIF Los descuentos guardan uniformidad de criterio tanto en NIIF Plenas como para Pymes. Esto cambia el valor del bien para su depreciacin y en muchos casos genera diferencias permanentes de carcter fiscal que no generan impuesto diferido.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/rsiTH9W6bsI/" \t "_blank" Cambiar facturas, un mal hbito que no debe realizarse en NIIF (IFRS)  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/Z2SMMEt_3NM/" \t "_blank" [El Dato] NIIF para Pymes Grupo 2  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/n3vne3VSdzk/" \t "_blank" Las NIIF, requieren de registros contables o es una actividad opcional?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/3nWqyLlO5rs/" \t "_blank" Manejo de los pasivos por impuesto de renta segn las NIIF  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/IBJ5tqJpsY8/" \t "_blank" Anlisis crtico de la seccin 13 Inventarios de la NIIF para PYMES Carlos Humberto Sastoque  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/XhEu7vNBKzc/" \t "_blank" Informacin basada en NIIF para empresa que nace en los prximos 4 aos  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/lOANiAXQ9vo/" \t "_blank" Entidad que al iniciar NIIF opera maquinaria, mobiliarios y equipos que no estn en la contabilidad  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/oFbH53z4A9s/" \t "_blank" Implementacin de NIIF y publicacin de estados financieros  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/IDYzddBXsxk/" \t "_blank" Manejo de IVA, retenciones e impuestos en NIIF  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/47KcZ79W-Mo/" \t "_blank" Deterioro en NIIF de las cuentas por cobrar a empleados y socios  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/7Kd1zmEMSt8/" \t "_blank" Estndares de aseguramiento y auditora complementarn implementacin de las NIIF  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/xzxy5HfU0EE/" \t "_blank" Al depreciar un bien en NIIF, se debe realizar por das o mes completo?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/NMfPF3-cGLo/" \t "_blank" Al aplicar las NIIF en una copropiedad, se deben hacer polticas y cules se aplicaran?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/bgK_5eKq6bc/" \t "_blank" NIIF para operaciones diarias en PYME y microempresas colombianas  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/MJJ4qUoEw8I/" \t "_blank" Pildoras NIIF (24) Carlos Humberto Sastoque  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/hIJGtOwjVRE/" \t "_blank" Proyecto de Decreto para modificacin NIIF, PYMES y entidades financieras Ministerio de Hacienda. Por el cual se modifican parcialmente los decretos 1851 y 3022 de 2013.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/TA5_Owj_H4I/con-la-exogena-ano-gravable-2015-se-presentaran-problemas-con-los-planes-unicos-de-cuentas-hacia-niif" \t "_blank" Con la exgena ao gravable 2015 se presentarn problemas con los planes nicos de cuentas hacia NIIF?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/Uend08FQwPI/" \t "_blank" En periodo de transicin a NIIF, cul es la responsabilidad del auditor sobre estados financieros?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/vuZzc77_R8Q/" \t "_blank" Son las NIIF para Pymes una parte de las NIIF Plenas?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/uPWplPlGvqw/" \t "_blank" Qu plan de cuentas se debe utilizar para las NIIF?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/JwJww6yaFCA/efecto-negativo-de-las-niif-sobre-la-estructura-patrimonial-de-los-fondos-de-empleados" \t "_blank" Efecto negativo de las NIIF sobre la estructura patrimonial de los fondos de empleados?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/c8m-Fn_aVoo/" \t "_blank" Las copropiedades obligadas a NIIF Carlos Alberto Arango Oliveros  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/FzdW4Czxh2g/" \t "_blank" Matemtica financiera aplicada a las NIC NIIF  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/ebgrzB7svOo/" \t "_blank" En NIIF es un error registrar el ingreso solo cuando se tiene la factura  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/0BvtpB106IA/" \t "_blank" En NIIF es un error asociar que las facturas generen ingresos  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/wAaZVB2YOi8/" \t "_blank" Leasing operativo en NIIF, es distinto al operacional en la norma nacional?  HYPERLINK "http://actualicese.com/actualidad/2014/10/08/si-con-motivo-de-los-ajustes-a-niif-una-entidad-queda-en-causal-de-disolucion-que-debe-hacer/" \o "Si con motivo de los ajustes a NIIF una entidad queda en causal de disolucin, qu debe hacer?" Si con motivo de los ajustes a NIIF una entidad queda en causal de disolucin, qu debe hacer?  HYPERLINK "http://actualicese.com/actualidad/2014/10/08/en-niif-se-pueden-seguir-utilizando-las-notas-de-contabilidad/" \o "En NIIF, se pueden seguir utilizando las notas de contabilidad?" En NIIF, se pueden seguir utilizando las notas de contabilidad?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/1-oclgNjMBw/" \t "_blank" En NIIF se tiene un concepto errado de causacin, devengo o acumulacin  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/deKazrvo5R0/" \t "_blank" NIIF: deterioro de activos y pasivos Un pasivo no se deteriora.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/SOJZb7jmSUE/proyecto-de-modificacion-de-la-nic-12" \t "_blank" Proyecto de modificacin de la NIC 12  HYPERLINK "http://actualicese.com/actualidad/2014/10/22/como-se-soporta-contablemente-un-registro-en-niif-si-se-hizo-basado-en-un-criterio/" \o "Cmo se soporta contablemente un registro en NIIF si se hizo basado en un criterio?" Cmo se soporta contablemente un registro en NIIF si se hizo basado en un criterio?  HYPERLINK "http://actualicese.com/actualidad/2014/10/22/se-deben-aplicar-niif-si-una-microempresa-cambia-de-activos-ingresos-o-empleados/" \o "Se deben aplicar NIIF si una microempresa cambia de activos, ingresos o empleados?" Se deben aplicar NIIF si una microempresa cambia de activos, ingresos o empleados?  HYPERLINK "http://turevisorfiscal.com/cuantas-y-cuales-son-las-clases-existentes-de-niif/" \o "Cuntas y cules son las clases existentes de NIIF? " Cuntas y cules son las clases existentes de NIIF?  HYPERLINK "http://actualicese.com/conferencias/el-programa-contable-en-la-implementacion-de-niif/" \o "El programa contable en la implementacin de NIIF" El programa contable en la implementacin de NIIF  HYPERLINK "http://actualicese.com/actualidad/2014/10/15/utilizacion-del-valor-presente-en-niif/" \o "Utilizacin del valor presente en NIIF" Utilizacin del valor presente en NIIF  HYPERLINK "http://actualicese.com/actualidad/2014/10/15/cual-es-la-mejor-forma-de-aprender-sobre-niif/" \o "Cul es la mejor forma de aprender sobre NIIF?" Cul es la mejor forma de aprender sobre NIIF?  HYPERLINK "http://actualicese.com/corporativo/todo-sobre-el-plan-unico-de-cuentas-2014-orientado-a-niif/" \o "Todo sobre el Plan nico de Cuentas 2014 orientado a NIIF" Todo sobre el Plan nico de Cuentas 2014 orientado a NIIF  HYPERLINK "http://turevisorfiscal.com/que-es-la-fundacion-ifrs/" \o "Qu es la Fundacin IFRS?" Qu es la Fundacin IFRS?  HYPERLINK "http://actualicese.com/actualidad/2014/11/05/ampliacion-de-plazo-para-que-entidades-del-grupo-2-informen-decision-de-aplicar-niif-plenas/" \o "Ampliacin de plazo para que entidades del Grupo 2 informen decisin de aplicar NIIF Plenas" Ampliacin de plazo para que entidades del Grupo 2 informen decisin de aplicar NIIF Plenas  HYPERLINK "http://actualicese.com/actualidad/2014/11/05/balance-de-apertura-a-niif-se-puede-realizar-manual-y-luego-registrarlo-en-la-contabilidad/" \o "Balance de apertura a NIIF, se puede realizar manual y luego registrarlo en la contabilidad?" Balance de apertura a NIIF, se puede realizar manual y luego registrarlo en la contabilidad?  HYPERLINK "http://actualicese.com/actualidad/2014/11/05/manejo-en-niif-de-maquina-en-leasing-financiero-que-se-entrega-a-socio/" \o "Manejo en NIIF de mquina en leasing financiero que se entrega a socio" Manejo en NIIF de mquina en leasing financiero que se entrega a socio  HYPERLINK "http://actualicese.com/corporativo/excel-financiero-para-una-correcta-implementacion-de-las-niif/" \o "Excel financiero para una correcta implementacin de las NIIF" Excel financiero para una correcta implementacin de las NIIF  HYPERLINK "http://actualicese.com/actualidad/2014/10/29/empresas-del-grupo-2-tendran-hasta-diciembre-31-de-2014-para-acogerse-voluntariamente-a-niif-plenas/" \o "Empresas del Grupo 2 tendrn hasta diciembre 31 de 2014 para acogerse voluntariamente a NIIF Plenas" Empresas del Grupo 2 tendrn hasta diciembre 31 de 2014 para acogerse voluntariamente a NIIF Plenas  HYPERLINK "http://actualicese.com/actualidad/2014/10/29/en-niif-que-significa-importe-depreciable/" \o "En NIIF, qu significa Importe Depreciable?" En NIIF, qu significa Importe Depreciable?  HYPERLINK "http://actualicese.com/actualidad/2014/10/29/que-se-debe-hacer-si-al-implementar-niif-no-hay-utilidades-retenidas/" \o "Qu se debe hacer si al implementar NIIF no hay utilidades retenidas?" Qu se debe hacer si al implementar NIIF no hay utilidades retenidas?  HYPERLINK "http://turevisorfiscal.com/cual-es-el-nuevo-proceso-contable-bajo-niif/" \o "Cul es el nuevo proceso contable bajo NIIF?" Cul es el nuevo proceso contable bajo NIIF?  HYPERLINK "http://actualicese.com/conferencias/bienes-depreciables-bajo-niif/" \o "Bienes depreciables bajo NIIF" Bienes depreciables bajo NIIF  HYPERLINK "http://actualicese.com/actualidad/2014/11/19/seccion-10-niif-pymes-politicas-contables-estimaciones-y-errores/" \o "Seccin 10 NIIF PYMES, polticas contables, estimaciones y errores" Seccin 10 NIIF PYMES, polticas contables, estimaciones y errores  HYPERLINK "http://actualicese.com/actualidad/2014/11/19/la-niif-para-pymes-obliga-a-realizar-deterioro-en-propiedades-horizontales/" \o "La NIIF para Pymes, obliga a realizar deterioro en propiedades horizontales?" La NIIF para Pymes, obliga a realizar deterioro en propiedades horizontales?  HYPERLINK "http://actualicese.com/actualidad/2014/11/19/para-quienes-estan-dirigidos-los-estados-financieros-de-proposito-general-bajo-niif/" \o "Para quines estn dirigidos los estados financieros de propsito general bajo NIIF?" Para quines estn dirigidos los estados financieros de propsito general bajo NIIF?  HYPERLINK "http://actualicese.com/actualidad/2014/11/12/en-niif-como-se-debe-establecer-una-inversion-en-otra-entidad/" \o "En NIIF, cmo se debe establecer una inversin en otra entidad?" En NIIF, cmo se debe establecer una inversin en otra entidad?  HYPERLINK "http://actualicese.com/actualidad/2014/11/12/si-empresa-del-grupo-3-va-a-implementar-niif-para-pymes-debe-informar-a-la-respectiva-superintendencia/" \o "Si empresa del Grupo 3 va a implementar NIIF para Pymes debe informar a la respectiva superintendencia" Si empresa del Grupo 3 va a implementar NIIF para Pymes debe informar a la respectiva superintendencia  HYPERLINK "http://turevisorfiscal.com/cuales-son-las-cualidades-de-la-informacion-financiera-bajo-niif/" \o "Cules son las cualidades de la informacin financiera bajo NIIF?" Cules son las cualidades de la informacin financiera bajo NIIF?  HYPERLINK "http://turevisorfiscal.com/que-son-las-normas-internacionales-de-informacion-financiera-niif/" \o "Qu son las Normas Internacionales de Informacin Financiera -NIIF-?" Qu son las Normas Internacionales de Informacin Financiera -NIIF-? ( Actuarial Society of Malaysia Malasia  HYPERLINK "http://actuaries.org.my/ifrs-4-phase-ii-for-insurers/" IFRS 4 Phase II for Insurers (9:00 am)  HYPERLINK "http://actuaries.org.my/ifrs-4-phase-ii-for-insurers/" IFRS 4 Phase II for Insurers ( AE Accounting Education Reino Unido  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153195" \o "The IFRS Foundation has published Interim Release 2 to the IFRS Taxonomy 2014. This release updates the IFRS Taxonomy for IFR...click to read full article" IFRS TAXONOMY 2014 UPDATED FOR IFRS 15  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153186" \o "The ICAEW have released their latest 'Information for Better Markets' report. The Effects of Mandatory IFRS Adoption in the E...click to read full article" ICAEW RELEASE NEW REPORT ON EMPIRICAL RESEARCH INTO THE EFFECTS OF MANDATORY IFRS ADOPTION IN THE EU  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153020" \o "The International Accounting Standards Board (IASB) has published amendments that change the financial reporting for bearer p...click to read full article" IASB ISSUES AMENDMENTS TO IAS 16 AND IAS 41 FOR BEARER PLANTS  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153030" \o "The IFRS Foundation and the European Securities and Markets Authority (ESMA) have announced the agreement of a joint Statement of Protocols to serve as the basis for future co-operation in areas of mu...click to read full article" IFRS FOUNDATION AND ESMA SIGN JOINT STATEMENT OF PROTOCOLS  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153030" \o "The IFRS Foundation and the European Securities and Markets Authority (ESMA) have announced the agreement of a joint Statement of Protocols to serve as the basis for future co-operation in areas of mu...click to read full article" IFRS FOUNDATION AND ESMA SIGN JOINT STATEMENT OF PROTOCOLS  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153046" \o "The International Accounting Standards Board (IASB) has completed the final element of its comprehensive response to the financial crisis by issuing IFRS 9 Financial Instruments. The package of impro...click to read full article" IASB COMPLETES REFORM OF FINANCIAL INSTRUMENTS ACCOUNTING  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153046" \o "The International Accounting Standards Board (IASB) has completed the final element of its comprehensive response to the financial crisis by issuing IFRS 9 Financial Instruments. The package of impro...click to read full article" IASB COMPLETES REFORM OF FINANCIAL INSTRUMENTS ACCOUNTING  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153103" \o "The IFRS Foundation has published a Staff Paper that provides a perspective from the staff on some of the main issues highlig...click to read full article" IFRS FOUNDATION STAFF PERSPECTIVE ON THE IMPACT OF IFRS IN THE EU  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153102" \o "The International Accounting Standards Board (IASB) has published for public comment an Exposure Draft detailing proposals co...click to read full article" IASB PUBLISHES PROPOSALS FOR MEASURING QUOTED INVESTMENTS IN SUBSIDIARIES, JOINT VENTURE AND ASSOCIATES AT FAIR VALUE  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153122" \o "IFRS News update on the IASB September meeting - The September meeting of the IASB devoted most of its time to the Conceptual...click to read full article" UPDATE ON IASB SEPTEMBER MEETING - SUPPLIED BY IFRS NEWS  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153151" \o "The IFRS Foundation Education Initiative has updated the list of English language resources about International Financial Rep...click to read full article" IFRS FOUNDATION EDUCATION INITIATIVE LEARNING RESOURCES LIST IS UPDATED  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153167" \o "The October meeting marked the end of the public discussions of a number of projects including the conceptual framework and d...click to read full article" UPDATE ON IASB OCTOBER MEETING - SUPPLIED BY IFRS NEWS  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153170" \o "XRB ahs this week issued for-profit Accounting Standards amending NZ IAS 27, NZ IFRS 10 and NZ IAS 28....click to read full article" FOR-PROFIT ACCOUNTING STANDARDS ISSUED AMENDING NZ IAS 27, NZ IFRS 10 AND NZ IAS 28  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153160" \o "EFRAG, EFFAS/ABAF and the IASB have published a summary report of their third user event held on 7 July. The joint outreach e...click to read full article" EFRAG, EFFAS/ABAF AND IASB RELEASE SUMMARY REPORT ON MACRO HEDGING OUTREACH EVENT  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153161" \o "EFRAG has released a report that summarises the findings from the additional public consultation and outreach event on the IA...click to read full article" EFRAG ISSUES FEEDBACK REPORT ON THE OUTREACH EVENT ON THE IASB ED ON LEASES  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153195" \o "The IFRS Foundation has published Interim Release 2 to the IFRS Taxonomy 2014. This release updates the IFRS Taxonomy for IFR...click to read full article" IFRS TAXONOMY 2014 UPDATED FOR IFRS 15  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153186" \o "The ICAEW have released their latest 'Information for Better Markets' report. The Effects of Mandatory IFRS Adoption in the E...click to read full article" ICAEW RELEASE NEW REPORT ON EMPIRICAL RESEARCH INTO THE EFFECTS OF MANDATORY IFRS ADOPTION IN THE EU American Institute of Certified Public Accountants (AICPA) Estados Uniso de Amrica  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/PCotlaNWoxk/C7D4913C-7145-4B4F-BBDE-D1454F339AE1.htm" \t "_blank" Convergence unachieved after IASB publishes financial instruments standard  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/22B7HGkQw_0/EB8E1EE6-A8A3-44D6-8A3D-D48D3DDA1B4E.htm" \t "_blank" Revenue transition group debates difficult implementation issues A lively discussion by a new revenue recognition transition resource group gave FASB and the International Accounting Standards Board (IASB) plenty of views to consider as they ponder how to help preparers with implementation questions related to the revenue recognition standard issued in May.The  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/4wbuEf6AKBI/201410739.htm" \t "_blank" IASB official: Global accounting standards are 'achievable,' 'inevitable' Asian-Oceanian Standard-Sretters Group (AOSSG) International  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/Representatives-of-IASB-meet-with-representatives-of-AOSSG-and-ASBJ-in-Tokyo-June-2014.aspx" IFRS SeminarThe Accounting Standards Board of Japan and the Asia-Oceania office of the IFRS Foundation hosted an IFRS Seminar on 6 June 2014 in Tokyo to discuss recent IASB activities.  HYPERLINK "http://www.aossg.org/docs/Submissions_to_IASB/AOSSG_submission_PIR_IFRS3.pdf" The AOSSG has HYPERLINK "http://www.aossg.org/docs/Submissions_to_IASB/AOSSG_submission_PIR_IFRS3.pdf" submitted its comment letter on the IASB Request for Information Post-Implementation Review of IFRS 3 Business Combinations  HYPERLINK "http://www.aossg.org/docs/Submissions_to_IASB/AOSSG_submission_ED-2014-1_Disclosure_Initiative_Amendments_to_IAS1.pdf" The AOSSG has HYPERLINK "http://www.aossg.org/docs/Submissions_to_IASB/AOSSG_submission_ED-2014-1_Disclosure_Initiative_Amendments_to_IAS1.pdf" submitted its comment letter on the IASB ED/2014/1 Disclosure Initiative: Proposed Amendments to IAS 1  HYPERLINK "http://www.aossg.org/docs/Submissions_to_IASB/AOSSG_submission_ED-2014-1_Disclosure_Initiative_Amendments_to_IAS1.pdf" The AOSSG has HYPERLINK "http://www.aossg.org/docs/Submissions_to_IASB/AOSSG_submission_ED-2014-1_Disclosure_Initiative_Amendments_to_IAS1.pdf" submitted its comment letter on the IASB ED/2014/1Disclosure Initiative: Proposed Amendments to IAS 1. ( Asociacin Espaola de Contabilidad y Administracin de Empresas (AECA) Espaa  HYPERLINK "http://www.aeca.es/temporales2014/programa_jornada_niif_gaap.pdf" \t "_blank" Jornada sobre "Evolucin de la Normativa Contable Internacional. NIIF vs US GAAP". Madrid, 16 de octubre, 2014. Programa y boletn de inscripcin ( Association of Chartered Certified Accountants (ACCA) Reino Unido  HYPERLINK "http://www.accaglobal.com/gb/en/discover/news/2014/09/evaluating-ifrs.html" Evaluating the impact of IFRS in the EU ( Association of International Accountants International  HYPERLINK "http://www.aiaworldwide.com/news/iasb-issues-amendments-ias-16-and-ias-41-bearer-plants" IASB ISSUES AMENDMENTS TO IAS 16 AND IAS 41 FOR BEARER PLANTS  HYPERLINK "http://www.aiaworldwide.com/news/iasb-publishes-narrow-scope-amendments-ias-27-separate-financial-statements" IASB PUBLISHES NARROW-SCOPE AMENDMENTS TO IAS 27 SEPARATE FINANCIAL STATEMENTS  HYPERLINK "http://www.aiaworldwide.com/news/european-commission-launches-consultation-impact-ifrs-eu" EUROPEAN COMMISSION LAUNCHES CONSULTATION INTO IMPACT OF IFRS IN THE EU  HYPERLINK "http://www.aiaworldwide.com/news/new-eifrs-authoritative-source-ifrs" NEW EIFRS: THE AUTHORITATIVE SOURCE FOR IFRS ( Auditing Practices Board (APB) Reino Unido  HYPERLINK "https://www.frc.org.uk/News-and-Events/FRC-Press/Press/2014/July/FRC-comments-on-publication-on-IFRS-9.aspx" FRC comments on publication on IFRS 9 ( Australian Accounting Standards Board (AASB) Australia  HYPERLINK "http://www.aasb.gov.au/News/AASB-notes-release-of-the-IFRS-AU-Taxonomy-2014" AASB notes release of the IFRS AU Taxonomy 2014  HYPERLINK "http://www.aasb.gov.au/News/The-AASB-submits-comments-to-the-IASB-regarding-its-Post-implementation-Review-of-IFRS-3--Business-Combinations-" The AASB submits comments to the IASB regarding its Post-implementation Review of IFRS 3 Business Combinations  HYPERLINK "http://www.aasb.gov.au/News/The-AASB-comments-on-the-IFRS-Interpretation-Committee-s-agenda-decisions-in-relation-to-IAS-32-Financial-Instruments--Presentation" The AASB comments on the IFRS Interpretation Committees agenda decisions in relation to IAS 32 Financial Instruments: Presentation  HYPERLINK "http://www.aasb.gov.au/News/The-AASB-has-submitted-a-comment-letter-to-the-IASB-in-response-to-ED-2014-1-Disclosure-Initiative" The AASB has submitted a comment letter to the IASB in response to ED/2014/1 Disclosure Initiative  HYPERLINK "http://www.aasb.gov.au/News/AASB-comments-to-the-IASB-on-Insurance-Contracts-tentative-decision--" AASB comments to the IASB on Insurance Contracts tentative decision  HYPERLINK "http://www.aasb.gov.au/News/AASB-to-host-a-Roundtable-Discussion-on-IASB-Discussion-Paper-on-Accounting-for-Dynamic-Risk-Management" AASB to host a Roundtable Discussion on IASB Discussion Paper on Accounting for Dynamic Risk Management  HYPERLINK "http://www.aasb.gov.au/News/The-AASB-comments-on-the-IFRS-Interpretation-Committee-s-tentative-agenda-decisions-in-relation-to-IAS-16-Property--Plant-and-Equipment" The AASB comments on the IFRS Interpretation Committees tentative agenda decisions in relation to IAS 16 Property, Plant and Equipment The AASB has submitted a HYPERLINK "http://www.aasb.gov.au/admin/file/content102/c3/AASB_Comment_Letter_on_IFRIC_TAD_Levies_10-14.pdf" comment letter HYPERLINK "http://www.aasb.gov.au/admin/file/content102/c3/AASB_Comment_Letter_on_IFRIC_TAD_Levies_10-14.pdf" to the IFRS Interpretations Committee (the Committee) concerning the Committees tentative agenda decision on IFRIC 21 Levies included in the September 2014 IFRIC Update. ( Autorit des normas comptables (ANC) Francia  HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/Normes%20internationales/IASB/2014/ANC_%20IASB%20DP_2014%20macro%20hedging.pdf" \o "ANC_ IASB DP_2014 macro hedging" \t "_blank" 13 November 2014: A HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/Normes%20internationales/IASB/2014/ANC_%20IASB%20DP_2014%20macro%20hedging.pdf" NC comment letter on the IASB's Discussion Paper DP/2014/1 on Accounting for Dynamic Risk Management : a Portfolio Revaluation Approach to Macro Hedging The ANC publishes its answer to the public consultation of the European Commission on the evaluation of the IFRS standards evaluation. HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/A%20Actualites/2014/EU%20SURVEY%20IFRS%20EVALUATION.PDF" \o "EU SURVEY IFRS EVALUATION" \t "_blank" Answer to the questionnaire HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/A%20Actualites/2014/N%C2%B0%2034%20-%20courrier%20%C3%A0%20M.%20MILLEROT%20-%20Bruxelles%20-%20consultation%20publique.pdf" \o "Courrier - UE - consultation publique" \t "_blank" Letter to the European Commission  HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/Normes%20internationales/IASB/2014/ANC_ED_2014_1_Amdts%20IAS%201.pdf" \o "ANC_ED_2014_1_Amendements IAS 1" \t "_blank" 11 July 2014 HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/Normes%20internationales/IASB/2014/ANC_ED_2014_1_Amdts%20IAS%201.pdf" : ANC comment letter on the IASB's Exposure-Draft ED/2014/1 of amendments to IAS 1 in the context of its Disclosure Initiative  HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/Normes%20internationales/IASB/2014/Invitation%20r%C3%A9union%2013%20octobre%202014.pdf" \o "Invitation runion 13 octobre 2014" \t "_blank" LANC organise une runion publique le lundi 13 octobre 2014 14h30 HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/Normes%20internationales/IASB/2014/Invitation%20r%C3%A9union%2013%20octobre%202014.pdf" sur la consultation publique de la Commission europenne sur lvaluation des normes IFRS.  HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/Normes%20internationales/IASB/2014/Invitation%20r%C3%A9union%2013%20octobre%202014.pdf" \o "Invitation runion 13 octobre 2014" \t "_blank" LANC organise une runion publique le lundi 13 octobre 2014 14h30 HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/Normes%20internationales/IASB/2014/Invitation%20r%C3%A9union%2013%20octobre%202014.pdf" sur la consultation publique de la Commission europenne sur lvaluation des normes IFRS. The ANC publishes its answer to the public consultation of the European Commission on the evaluation of the IFRS standards evaluation. HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/A%20Actualites/2014/EU%20SURVEY%20IFRS%20EVALUATION.PDF" \o "EU SURVEY IFRS EVALUATION" \t "_blank" Answer to the questionnaire HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/A%20Actualites/2014/N%C2%B0%2034%20-%20courrier%20%C3%A0%20M.%20MILLEROT%20-%20Bruxelles%20-%20consultation%20publique.pdf" \o "Courrier - UE - consultation publique" \t "_blank" Letter to the European Commission  HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/Normes%20internationales/IASB/2014/ANC_%20IASB%20DP_2014%20macro%20hedging.pdf" \o "ANC_ IASB DP_2014 macro hedging" \t "_blank" 13 November 2014: A HYPERLINK "http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/Normes%20internationales/IASB/2014/ANC_%20IASB%20DP_2014%20macro%20hedging.pdf" NC comment letter on the IASB's Discussion Paper DP/2014/1 on Accounting for Dynamic Risk Management : a Portfolio Revaluation Approach to Macro Hedging ( Cayman Islands Society of Professional Accounts Islas Caimn  HYPERLINK "http://www.cispa.ky/training_events_detail.php?id=9" IFRS & US GAAP: Updated Standards & Framework Comparisons - 8 CPD CREDITS ( Centre for Financial Reoprting Reform International  HYPERLINK "http://web.worldbank.org/WBSITE/EXTERNAL/COUNTRIES/ECAEXT/EXTCENFINREPREF/0,,contentMDK:22688001~menuPK:7386086~pagePK:64168445~piPK:64168309~theSitePK:4152118,00.html" \l "IFRS2014" \t "_blank" Fourth Annual Conference in Poland - IFRS: Framing the Future, 4 December 2014, Warsaw ( Chamber of Hungarian Auditors Hungra  HYPERLINK "http://www.mkvk.hu/kapcsolat/international/Konferencia/IFRS_conference_20141208" \t "_blank" IFRS Konferencia - 2014. december 8. (angol nyelven)  HYPERLINK "http://www.mkvk.hu/szolgaltatasok/tovabbkepzes/minosito_vizsga/IFRS_peldasor/IFRS_peldasor" \t "_blank" IFRS minQstQ vizsga - pldasor ( Chartered Acconuntants Ireland  Irlanda  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/July-PAYE-and-NIC-payment-deadlines/" \t "_blank" July PAYE and NIC payment deadlines  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/The-IFRS-Foundation-and-ESMA-have-signed-a-joint-Statement-of-Protocols/" \t "_blank" The IFRS Foundation and ESMA have signed a joint Statement of Protocols  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/Amendments-to-IAS-16-and-IAS-41-published/" \t "_blank" Amendments to IAS 16 and IAS 41 published  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/The-IFRS-Foundation-and-ESMA-have-signed-a-joint-Statement-of-Protocols/" \t "_blank" The IFRS Foundation and ESMA have signed a joint Statement of Protocols This week the IFRS Foundation and the European Securities and Markets Authority (ESMA) announced the signing of a joint Statement of Protocols to serve as the basis for future co-operation in areas of mutual interest.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/IASB-completes-reform-of-Financial-Instruments-Accounting/" \t "_blank" IASB completes reform of Financial Instruments Accounting  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/August/EFRAG-Short-Discussion-Series--Levies-what-would-have-to-be-changed-in-IFRS-for-a-different-accounting-outcome/" \o "EFRAG Short Discussion Series Levies: what would have to be changed in IFRS for a different accounting outcome?" EFRAG Short Discussion Series Levies: what would have to be changed in IFRS for a different accounting outcome?  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/August/IASB-publishes-proposed-amendments-to-IAS-12-Income-Taxes/" \o "IASB publishes proposed amendments to IAS 12 Income Taxes" IASB publishes proposed amendments to IAS 12 Income Taxes  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/August/IASB-publishes-amendments-to-IAS-27-Separate-Financial-Statements/" \t "_blank" IASB publishes amendments to IAS 27 Separate Financial Statements  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/August/IASB-publishes-updated-information-on-Leases-Project-/" \t "_blank" IASB publishes updated information on Leases Project  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/August/IASB-July-Update/" \t "_blank" IASB July Update  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/September/IASB-publishes-proposals-for-measuring-Quoted-Investments/" \o "IASB publishes proposals for measuring Quoted Investments" IASB publishes proposals for measuring Quoted Investments  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/September-IASB-Update-/" \t "_blank" September IASB Update  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Consultation-on-the-impact-of-IFRS-in-the-EU/" \t "_blank" Consultation on the impact of IFRS in the EU  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/IAASA-Commentary-on-review-of-the-application-of-IAS-7-Statement-of-Cash-Flows/" \t "_blank" IAASA Commentary on review of the application of IAS 7 Statement of Cash Flows  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/November/IFRS-Foundation-begins-its-review-of-the-ASAF/" \t "_blank" IFRS Foundation begins its Review of the ASAF  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Joint-ICAEW-and-IFRS-Foundation-Financial-Institutions-Conference/" \t "_blank" Joint ICAEW and IFRS Foundation Financial Institutions Conference ( Colegio de Auditores o Contadores Pblicos de Bolivia (CAUB) Bolivia  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=479" AIC-CICNP CONTADOR INTERAMERICANO CERTIFICADO EN LA NIIF PARA PYMES  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=407" FUNDACIN IFRS: MATERIAL DIDCTICO SOBRE LAS NIIF BASADO EN EL MARCO CONCEPTUAL  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=399" AIC-CICNP CONTADOR INTERAMERICANO CERTIFICADO EN LA NIIF PARA PYMES  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=395" FUNDACIN IFRS: MATERIAL DIDCTICO SOBRE LAS NIIF BASADO EN EL MARCO CONCEPTUAL. Etapa 1 Propiedades, Planta y Equipo  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=413" NIIF PARA LAS PYMES SECCIN 20 ARRENDAMIENTOS  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=411" AIC-CICNP CONTADOR INTERAMERICANO CERTIFICADO EN LA NIIF PARA PYMES  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=419" EL IASB EMITE ENMIENDAS A LA NIC 16 Y A LA NIC 41 PARA LAS PLANTAS PORTADORAS DE FRUTOS (PLANTAS PERENNES O VIVACES)  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=418" NIC 17 ARRENDAMIENTOS  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=440" AIC-CICNP CONTADOR INTERAMERICANO CERTIFICADO EN LA NIIF PARA PYMES  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=448" EL CONSEJO DE NORMAS INTERNACIONALES DE CONTABILIDAD (IASB) EMITE -MODIFICACIONES PROPUESTAS A LA NIC 12 - IMPUESTO A LAS GANANCIAS-  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=464" SEMINARIO - TALLER INTERNACIONAL CON FINES DE CERTIFICACIN PROFESIONAL EN NIIF PARA LAS PYMES ASOCIACIN INTERAMERICANA DE CONTABILIDAD - AIC  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=463" ASUNTO NIIF I : COMPARTIENDO EXPERIENCIAS  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=452" AIC-CICNP CONTADOR INTERAMERICANO CERTIFICADO EN LA NIIF PARA PYMES  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=466" AIC-CICNP CONTADOR INTERAMERICANO CERTIFICADO EN LA NIIF PARA PYMES  HYPERLINK "http://www.auditorescontadoresbolivia.org/ver_noticia.php?noticia=479" AIC-CICNP CONTADOR INTERAMERICANO CERTIFICADO EN LA NIIF PARA PYMES  HYPERLINK "http://www.incp.org.co/document/efectos-contractuales-de-las-niif/" \o "Efectos contractuales de las NIIF" Efectos contractuales de las NIIF ( Colegio de Contadores Pblicos de Costa Rica Costa Rica  HYPERLINK "http://www.ccpa.or.cr/file/boletines/gotas/co-ga-22-14.pdf" \t "_blank" 022 - Cinco recomendaciones del uso de las NIIF en los riesgos de la empresa ( Colegio de Contadores Pblicos de Lima (CCPL) Per  HYPERLINK "http://www.ccpl.org.pe/noticias/se-clausuraron-especializaciones-en-niif-y-en-contabilidad-gubernamental%3Cbr/834.html" \t "_self" Se clausuraron especializaciones en NIIF y en Contabilidad Gubernamental ( Comisin Europea: Contabilidad Internacional  HYPERLINK "http://ec.europa.eu/internal_market/accounting/governance/committees/evaluation/index_en.htm" The Director General of DG Internal Market and Services nominated the members of the expert group on the evaluation of the IAS Regulation. EC services regret that no member of the civil society applied to this call. EC will seek input from civil society through other means to ensure all views are taken into account. The deadline for HYPERLINK "http://ec.europa.eu/internal_market/consultations/2014/ifrs/index_en.htm" replying the public consultation on the impact of International Financial Reporting Standards (IFRS) in the EUhas been extended to 7 November 2014 The deadline for HYPERLINK "http://ec.europa.eu/internal_market/consultations/2014/ifrs/index_en.htm" replying the public consultation on the impact of International Financial Reporting Standards (IFRS) in the EUhas been extended to 7 November 2014 ( Comunidad Contable Colombia  HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti_2506201402_ctcp_presenta_nueva_propuesta_en_el_marco_de_las_niif_plenas/noti_2506201402_ctcp_presenta_nueva_propuesta_en_el_marco_de_las_niif_plenas.asp?Miga=1&IDobjetose=14183&CodSeccion=106" CTCP presenta nueva propuesta en el marco de las NIIF Plenas  HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti_2507201401_disponible_la_version_final_de_la_niif_9_sobre_instrumentos_financieros/noti_2507201401_disponible_la_version_final_de_la_niif_9_sobre_instrumentos_financieros.asp?Miga=1&IDobjetose=14220&CodSeccion=106" Disponible la versin final de la NIIF 9 sobre instrumentos financieros  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=389" En Yopal se iniciar el 1 Seminario Taller: aplicacin por primera vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=387" CTCP dar inicio a las jornadas de capacitacin en la aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=384" CTCP remite a los reguladores el Documento de Sustentacin de la Propuesta sobre excepciones para la aplicacin de las NIIF  HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti_0508201406_ctcp_dara_inicio_a_las_jornadas_de_capacitacion_en_la_aplicacion/noti_0508201406_ctcp_dara_inicio_a_las_jornadas_de_capacitacion_en_la_aplicacion.asp?Miga=1&IDobjetose=14244&CodSeccion=110" CTCP dar inicio a las jornadas de capacitacin en la aplicacin por 1a vez de la NIIF para las Pymes  HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/C/contrapartida_952/contrapartida_952.asp?Miga=1&IDobjetose=14268&CodSeccion=113" NIIF plenas en activos financieros modelo NIIF PYMES  HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/C/contrapartida_939/contrapartida_939.asp?Miga=1&IDobjetose=14248&CodSeccion=113" NIIF versus NIF  HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/C/contrapartida_982/contrapartida_982.asp?Miga=1&IDobjetose=14336&CodSeccion=106" El aprendiz NIIF  HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti_0710201403_solicitud_de_comentarios_reconocimiento_del_impuesto_diferido_recomendaciones_a_la_n/noti_0710201403_solicitud_de_comentarios_reconocimiento_del_impuesto_diferido_recomendaciones_a_la_n.asp?Miga=1&IDobjetose=14354&CodSeccion=106" Solicitud de comentarios "Reconocimiento del impuesto diferido. Recomendaciones a la NIC 12"  HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti_2710201401_enmienda_a_la_niif_9_instrumentos_financieros_para_comentarios/noti_2710201401_enmienda_a_la_niif_9_instrumentos_financieros_para_comentarios.asp?Miga=1&IDobjetose=14395&CodSeccion=106" Enmienda a la NIIF 9: Instrumentos Financieros para comentarios ( Consejo Tcnico de la Contadura Pblica Colombia  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=379" IASB publica la enmienda que modifica la informacin financiera correspondiente a las plantas para producir frutos  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=379" IASB publica la enmienda que modifica la informacin financiera correspondiente a las plantas para producir frutos  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=385" IASB completa la reforma de la contabilidad para los instrumentos financieros  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=396" Reprogramadas las fechas de capacitacin en NIIF Pymes en Cali y Barranquilla  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=395" Con xito se llev a cabo el Seminario-Taller de aplicacin por primera vez de la NIIF para las Pymes en Yopal  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=394" Seminario Taller: aplicacin por 1 vez de la NIIF para las Pymes en Villavicencio  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=393" Documento sobre enmiendas efectuadas por el IASB a las NIIF durante el perodo comprendido entre el 01/01/2014 y el 30/06/ 2014 para comentarios  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=392" En Armenia, el CTCP llevar a cabo Seminario Taller: aplicacin por 1 vez de la NIIF Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=391" CTCP llevar a cabo Seminario Taller: aplicacin por 1 vez de la NIIF Pymes en Ibagu  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=417" Inscripciones abiertas en Cartagena para asistir al seminario taller: aplicacin por 1 vez de las NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=414" En Ccuta se realiz el 7 Seminario Taller aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=413" CTCP participa en evento internacional sobre NIIF y NIA en Costa Rica  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=411" CTCP llev a cabo en Pasto el Seminario Taller - Aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=422" Inscripciones abiertas en Bucaramanga para asistir al Seminario Taller: aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=420" CTCP llev a cabo en Tunja el 11 Seminario Taller - Aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=419" En Bogot se realiz el 9 Seminario Taller aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=418" CTCP llev a cabo en Montera el 8 Seminario Taller - Aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=430" Enmienda a la NIIF 9: Instrumentos Financieros para comentarios  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=428" En Bucaramanga se realiz la versin n. 15 del Seminario Taller - Aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=427" En Manizales se lleva a cabo con xito una nueva versin del Seminario Taller - Aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=423" Se realiz en Bogot el 12 Seminario Taller: aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=437" Se lleva a cabo con xito una nueva versin del Seminario Taller - Aplicacin por 1 vez de la NIIF para las Pymes  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=434" El uso actual de las NIIF en el mundo ( Conselho Federal de Contabilitade (CFC) Brasil  HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=15771" Brasileiro nomeado membro do Ifric ( Deutsches Rechnungslegungs Standards Comittee (DRSC) Alemania  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3354" Das DRSC (der IFRS-FA) hat in einem Brief an das IFRS IC Stellung zu einigen vorlufigen Entscheidungen bezogen, welche das IFRS IC nach Diskussion in seiner September-Sitzung getroffen hat....  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3352" Das Deutsche Rechnungslegungs Standards Committee (IFRS-Fachausschuss) hat seine Stellungnahme zum Exposure Draft ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12 verabschiedet...  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3351" Dr. Werner Brandt wurde von der IFRS-Stiftung als Trustee ernannt....  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3347" Die Tagesordnungen fr die Sitzungen des IFRS- und HGB-Fachausschuss vom Dezember stehen zum download bereit...  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3345" Der Ergebnisbericht der 32. Sitzung des IFRS-Fachausschusses vom 03. und 04. Oktober 2014 steht jetzt zum download bereit. (aktuelles Arbeitsprogramm)   HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3253" DRSC-Hinweis zur IFRS IC-Entscheidung zur Bilanzierung nach IAS12  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3246" bernahme von IFRIC 21  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3252" IASB richtet Transition Resource Group fr Impairment ein / Bewerbungsfrist luft  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3249" DRSC nimmt Stellung zum IASB-ED/2014/1  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3248" EU-Expertengruppe zur Evaluierung der IAS-Verordnung  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3260" Die Agenda fr die 29. Sitzung des IFRS-Fachausschusses am 31. Juli und 01. August 2014 steht zum download bereit...  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3259" Der Bericht des DRSC zum 2. Quartal 2014, der in strukturierter Form ber aktuelle Aktivitten des IASB/IFRIC, anderer Organisationen wie insbesondere EFRAG sowie des DRSC und seiner Fachgremien informiert, steht zum download bereit.  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3272" Eingabe (Potential Agenda Item Request) beim IFRS IC betreffend IFRS 13  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3271" Mitschnitt der 29. Sitzung des IFRS-Fachausschusses  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3266" IASB verffentlicht genderte Version von IFRS 9  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3265" 29. Sitzung IFRS-Fachausschuss - Sitzungspapiere  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=3289" 30th IFRS Committee meeting - meeting papers  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=3283" ASCG's comment letter on EFRAG proposals to enhance IFRS quality control  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=3279" 29th IFRS Committee meeting - results  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=3277" European Commission published a questionnaire on the impact of IFRSs in the EU  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=3275" 30th IFRS Committee meeting  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=3270" Submission (Potential Agenda Item Request) to the IFRSIC on IFRS 13  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=3287" IASB publishes ED/2014/3  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=3281" IASB publishes amendments to IAS 27  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3311" Der grte Teil derPapiere fr den ffentlichen Teil der 31. Sitzung des IFRS-Fachausschusses am 6. und 7. Oktober 2014 steht zum download bereit...   HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3309" Heute hat der IASB die endgltigen nderungen im Rahmen seines Annual Improvements Projects (7. Zyklus) verffentlicht....  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3306" Der IASB hat sein Diskussionspapier DP/2014/2 zur Berichterstattung ber die finanziellen Auswirkungen von Preisregulierung zur Stellungnahme verffentlicht...  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3319" Mitschnitt der 31. Sitzung des IFRS-Fachausschusses  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3335" 32. Sitzung IFRS-Fachausschuss - Sitzungspapiere  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3332" DRSC beantwortet EU-Fragebogen zu den Auswirkungen der IFRS in der EU  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3328" Ergebnisse der 31. Sitzung des IFRS-Fachausschusses  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3326" 32. Sitzung IFRS-Fachausschuss  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3329" DRSC nimmt Stellung zum IASB-Diskussionspapier Portfolio Revaluation Approach to Macro Hedging  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3342" Die Mitschnitte der einzelnen Tagesordnungspunkte der 32. Sitzung des IFRS-Fachausschusses sind jetzt archiviert und knnen hier abgerufen werden.  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3341" Der Nominierungsausschuss des Deutschen Rechnungslegungs Standards Committee e.V. (DRSC) sucht ein unabhngiges, ehrenamtlich ttiges Mitglied des IFRS-Fachausschusses...  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3354" Das DRSC (der IFRS-FA) hat in einem Brief an das IFRS IC Stellung zu einigen vorlufigen Entscheidungen bezogen, welche das IFRS IC nach Diskussion in seiner September-Sitzung getroffen hat....  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3352" Das Deutsche Rechnungslegungs Standards Committee (IFRS-Fachausschuss) hat seine Stellungnahme zum Exposure Draft ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12 verabschiedet...  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3351" Dr. Werner Brandt wurde von der IFRS-Stiftung als Trustee ernannt....  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3347" Die Tagesordnungen fr die Sitzungen des IFRS- und HGB-Fachausschuss vom Dezember stehen zum download bereit...  HYPERLINK "http://www.drsc.de/service/index.php?ixnp_do=show_news_index&ixnp_lang=de&ixnp_id=1&ixnp_page=1&ixnp_do=show_news_article&ixnp_art_id=3345" Der Ergebnisbericht der 32. Sitzung des IFRS-Fachausschusses vom 03. und 04. Oktober 2014 steht jetzt zum download bereit. (aktuelles Arbeitsprogramm)  ( European Financial Reporting Advisory Group (EFRAG) International  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1339" \t "_blank" EFRAG has published a letter to the IASB in response to its Request for Information on the Post-implementation Review of IFRS 3 Business...  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1345" \t "_blank" EFRAGs draft comment letter on the IASB Discussion Paper Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro...  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1344" \t "_blank" EFRAG endorsement status report On 30 June 2014, the IASB issued Amendments to IAS 16 and IAS 41: Agriculture: Bearer Plants. Therefore, EFRAG has updated the EFRAG Endorsement Status Report, which can be downloaded below and under the menu point 'Endorsement Status'  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1342" \t "_blank" EFRAG - EFFAS/ABAF - IASB User Event: Reflecting dynamic risk management through macro hedge accounting? Brussels  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1358" \t "_blank" EFRAG's Final Endorsement Advice and Effects Study Report on Amendments to IFRS 11 Accounting for Acquisitions of Interests in Joint...  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1360" \t "_blank" EFRAG endorsement status report On 24 July 2014, the IASB issued IFRS 9 Financial Instruments.  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1361" \t "_blank" EFRAG endorsement status report EFRAG has issued its endorsement advice letters on the Amendments to IAS 36 and IAS 38: Clarification of Acceptable Methods of Depreciation and Amortisation and Amendments to IFRS 11:  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1359" \t "_blank" EFRAG's Final Endorsement Advice and Effects Study Report on the IASBs Clarification of Acceptable Methods of Depreciation and Amortisation...  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1351" \t "_blank" EFRAG endorsement status report EFRAG has issued its draft endorsement advice letter on Bearer Plants - Amendments to IAS 16 and IAS 41.  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1352" \t "_blank" EFRAG requests comments on its draft endorsement advice and effects study report on Bearer Plants - amendments to IAS 16 and IAS 41  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1356" \t "_blank" EFRAG's final comment letter on the IASB's ED/2014/1 Disclosure Initiative (Proposed amendments to IAS 1)  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1350" \t "_blank" EFRAGs draft comment letter on the IASB Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception  HYPERLINK "http://www.efrag.org/Front/n1-1366/EFRAG-Short-Discussion-Series---Levies--what-would-have-to-be-changed-in-IFRS-for-a-different-accounting-outcome-.aspx" EFRAG Short Discussion Series Levies: what would have to be changed in IFRS for a different accounting outcome?  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1382" \t "_blank" EFRAG's Final Endorsement Advice and Effects Study Report on Agriculture: Bearer Plants Amendments to IAS 16 and IAS 41  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1390" \t "_blank" EFRAGs feedback statement on the IASBs ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed Amendments to IFRS 10...  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1388" \t "_blank" EFRAG's Comment Letter on the IASBs Exposure Draft Investment Entities: Applying the Consolidation Exception (ED/2014/02)  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1392" \t "_blank" EFRAG requests comments on its draft endorsement advice and effects study report on IFRS 15 Revenue from Contracts with Customers  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1401" \t "_blank" Summary report of EFRAG - EFFAS/ABAF - IASB Joint User Outreach Event on macro hedging  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1395" \t "_blank" EFRAG's feedback report on the additional public consultation and outreach event on the IASB ED Leases  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1410" \t "_blank" EFRAG - EFFAS/ABAF - IASB User Event: Rate-regulated activities: is there anything missing from the balance sheet?  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1406" \t "_blank" EFRAGs final comment letter on the IASB Discussion Paper Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro...  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1404" \t "_blank" Feedback statement on EFRAG Letter to the IASB on enhancement of IASB quality control procedures  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1405" \t "_blank" EFRAGs draft comment letter on the IASBs ED/2014/4  HYPERLINK "http://www.efrag.org/news/detail.asp?id=1399" \t "_blank" EFRAGs draft comment letter on the IASB's Discussion Paper Reporting the Financial Effects of Rate Regulation ( European Securities and Markets Authority (ESMA) Internacional  HYPERLINK "http://www.esma.europa.eu/news/IFRS-Foundation-and-ESMA-sign-joint-Statement-Protocols" \t "_blank" IFRS Foundation and ESMA sign joint Statement of Protocols  HYPERLINK "http://www.esma.europa.eu/content/Letter-IASB-ED-Investment-Entities-Applying-Consolidation-Exception-0" \t "_blank" Letter to the IASB on the ED  HYPERLINK "http://www.esma.europa.eu/content/Letter-IFRS-IC-Accounting-exchange-equity-instruments" \t "_blank" Letter to IFRS IC on Accounting for exchange of equity instruments  HYPERLINK "http://www.esma.europa.eu/content/Letter-IFRS-IC-Core-Inventories" \t "_blank" Letter to IFRS IC on Core Inventories  HYPERLINK "http://www.esma.europa.eu/content/Letter-IASB-Discussion-Paper-Accounting-dynamic-risk-management" \t "_blank" Letter to the IASB on the Discussion Paper Accounting for dynamic risk management  HYPERLINK "http://www.esma.europa.eu/content/ESMA-Response-public-consultation-IAS-Regulation" \t "_blank" ESMA Response to public consultation on the IAS Regulation ( Faculty & Institute of Actuaries Reino Unido  HYPERLINK "http://www.theactuary.com/news/2014/08/ias19-change-could-wipe-25bn-from-company-balance-sheets/" \t "_blank" IAS19 change 'could wipe 25bn from company balance sheets' ( Federacin Argentina de Consejos Profesionales de Ciencias Econmicas (FACPCE) Argentina  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/ev_evento_3.html" V Seminario Internacional sobre NIIF y NIIF para PyMEs  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/ev_evento_1_niif.html" II Seminario Internacional sobre Normas Internacionales de Educacin y Enseanza de las NIIF en la Universidad  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/ev_evento_2_niif.html" III Taller de NIIF para PyMEs  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/ev_evento_3.html" V Seminario Internacional sobre NIIF y NIIF para PyMEs  HYPERLINK "http://www.facpce.org.ar/proyectos-consulta.php" Circular N 7 de Adopcin NIIF en Consulta  HYPERLINK "http://www.facpce.org.ar/noticias/n_hoja-ruta-niif.php" FACPCE particip de la Jornada de Difusin de la Hoja de Ruta NIIF  HYPERLINK "http://www.facpce.org.ar/noticias/n-wss.php" FACPCE particip en el Encuentro de Emisores Mundiales de normas contables con el IASB ( Fdration des Experts Comptables Europens (FEE) Internacional  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1442&Itemid=106&lang=en" FEE News Release: IASB completes the reform of financial instruments accounting  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1438&Itemid=106&lang=en" FEE comments on EFRAGs draft letter on IASBs quality control procedures prior to or post issuance of a final standard or major amendment to a standard  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1437&Itemid=106&lang=en" FEE comments on IASB Exposure Draft: Disclosure Initiative Proposed Amendments to IAS 1  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1442&Itemid=106&lang=en" FEE News Release: IASB completes the reform of financial instruments accounting  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1450&Itemid=106&lang=en" Concluding remarks: FEE CEO spoke at ACCA roundtable Evaluating the impact of IFRS in the EU  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1455:fee-comments-on-efrag-s-draft-letter-on-iasb-discussion-paper-accounting-for-dynamic-risk-management-a-portfolio-revaluation-approach-to-macro-hedging&catid=33:banks&Itemid=106" FEE comments on EFRAG's draft letter on IASB Discussion Paper: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to macro hedging  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1453:fee-responds-to-the-european-commission-questionnaire-on-the-evaluation-of-the-ias-regulation&catid=50:corporate-reporting&Itemid=106" FEE responds to the European Commission Questionnaire on the Evaluation of the IAS Regulation  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1457&Itemid=106&lang=en" FEE comments on IASB Discussion Paper: Accounting for Dynamic Risk Management: A portfolio Revaluation Approach to Macro Hedging  HYPERLINK "http://www.fee.be/index.php?option=com_content&view=article&id=1453&Itemid=106&lang=en" FEE responds to the European Commission Questionnaire on the Evaluation of the IAS Regulation ( Financial Accounting Standards Board (FASB) Estados Unidos de Amrica  HYPERLINK "http://www.fasb.org/cs/ContentServer?c=Document_C&pagename=FASB%2FDocument_C%2FDocumentPage&cid=1176164261091&rss=1" \t "_blank" Presentation of FASB member Tom Linsmeier at the American Accounting Association 2014 Annual Meeting in Atlanta, Georgia (August 3, 2014) You have subscribed to the news RSS feed. You are receiving this email because changes were made to this page. FASB/IASB Update, Part I| FASB/IASB Update, Part II ( Financial Accounting Standards Foundation Japn  HYPERLINK "https://www.asb.or.jp/asb/asb_e/international_activities/comments_iasb/2014.jsp" Comment on IASB's Exposure Draft "Investment Entities: Applying the Consolidation Exception, Proposed Amendments to IFRS 10 and IAS 28" ( Financial Excutives International (FEI) International  HYPERLINK "http://daily.financialexecutives.org/sec-chief-accountant-whats-next-ifrs-rev-rec-audit-committees/" \t "_blank" SEC Chief Accountant on Whats Next for IFRS, Rev Rec and Audit Committees  HYPERLINK "http://daily.financialexecutives.org/fasb-iasb-considering-revenue-recognition-deferral/" \t "_blank" FASB, IASB Considering Revenue Recognition Deferral  HYPERLINK "http://daily.financialexecutives.org/time-surrender-accounting-convergence-pipedream-report/" \t "_blank" Time to Surrender the Accounting Convergence Pipedream: Report Getting U.S. issuers to adopt International Financial Accounting Standards (IFRS) fully is a pipedream and the new focus should be the limited, but achievable, goal of getting companies to implement already converged standards effectively, according to a report issued by Fitch Ratings earlier this week.  HYPERLINK "http://daily.financialexecutives.org/ifrs-maturing-10th-birthday-approaches/" \t "_blank" IFRS Maturing as 10th Birthday Approaches  HYPERLINK "http://daily.financialexecutives.org/sec-chief-accountant-whats-next-ifrs-rev-rec-audit-committees/" \t "_blank" SEC Chief Accountant on Whats Next for IFRS, Rev Rec and Audit Committees  HYPERLINK "http://daily.financialexecutives.org/fasb-iasb-considering-revenue-recognition-deferral/" \t "_blank" FASB, IASB Considering Revenue Recognition Deferral ( Financial Reporting Council (FRC) Reino Unido  HYPERLINK "https://www.frc.org.uk/News-and-Events/FRC-Press/Press/2014/July/FRC-comments-on-publication-on-IFRS-9.aspx" FRC comments on publication on IFRS 9 ( Focus IFRS Francia  HYPERLINK "http://www.focusifrs.com/menu_gauche/iasb/calendrier_et_agenda_reunions/calendrier_et_programme_de_travail_de_l_ifrs_interpretations_committee_2015" \t "_blank" Calendrier et programme de travail de l'IFRS Interpretations Committee (2015)  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/discours_de_michel_prada_president_de_la_fondation_ifrs_a_tokyo_le_japon_et_les_normes_mondiales" \t "_blank" Discours de Michel Prada, prsident de la Fondation IFRS, Tokyo - "Le Japon et les normes mondiales"  HYPERLINK "http://www.focusifrs.com/menu_gauche/iasb/calendrier_et_agenda_reunions/calendrier_et_programme_de_travail_iasb_ifrs_foundation_2014" \t "_blank" Calendrier et programme de travail IASB / IFRS Foundation (2014)  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/deuxieme_publication_intermediaire_de_la_taxonomie_ifrs_20142" \t "_blank" Deuxime publication intermdiaire de la taxonomie IFRS 2014  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/discours_du_vice_president_de_l_iasb_ian_mackintosh_sur_la_maturation_des_ifrs" \t "_blank" Discours du vice-prsident de lIASB, Ian Mackintosh sur la maturation des IFRS   HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/compte_rendu_de_la_reunion_de_l_ifrs_advisory_council_octobre_2014" \t "_blank" Compte-rendu de la runion de lIFRS Advisory Council - octobre 2014  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/mise_a_jour_du_memorandum_of_understanding_mou_du_comite_de_surveillance_monitoring_board_de_la_fondation_ifrs" \t "_blank" Mise jour du Memorandum of Understanding (MoU) du comit de surveillance (Monitoring Board) de la fondation IFRS  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/efrag/lettre_de_commentaires_de_l_efrag_sur_le_document_a_des_fins_de_discussion_de_l_iasb_relatif_a_la_macro_couverture" \t "_blank" Lettre de commentaires de lEFRAG sur le document des fins de discussion de lIASB relatif la macro-couverture  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/l_iasb_salue_la_composition_du_nouveau_board_de_l_efrag" \t "_blank" LIASB salue la composition du nouveau Board de lEFRAG  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/efrag/revue_post_application_d_ifrs_3_regroupements_d_entreprises_feedback_statement_des_utilisateurs" \t "_blank" Revue post application d'IFRS 3 Regroupements dentreprises : Feedback statement des utilisateurs Le 19 juin 2014, lEFRAG a publi le feedback statement des activits outreach menes avec les utilisateurs sur les regroupements dentreprises. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/efrag/revue_post_application_d_ifrs_3_regroupements_d_entreprises_feedback_statement_des_preparateurs" \t "_blank" Revue post application dIFRS 3 Regroupements dentreprises : Feedback statement des prparateurs Le 24 juin 2014, lEFRAG a publi le feedback statement des activits outreach menes avec les prparateurs sur la revue post application dIFRS 3 Regroupements dentreprises. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/groupe_de_ressources_de_transition_sur_la_depreciation_des_instruments_financiers" \t "_blank" Groupe de ressources de transition sur la dprciation des instruments financiers Le 23 juin 2014, la Fondation IFRS a annonc lintention de l'IASB de mettre en place un groupe de ressources de transition sur la dprciation des instruments financiers. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/discours_de_m_mackintosh_vice_president_de_l_iasb_un_retour_en_arriere_pour_l_information_financiere" \t "_blank" Discours de M. Mackintosh, vice-prsident de lIASB : Un retour en arrire pour linformation financire ? Le 23 juin 2014, la Fondation IFRS a publi le discours de M. Mackintosh, vice-prsident de lIASB, la confrence IFRS de Londres, intitul un retour en arrire pour linformation financire ? .Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/resume_de_la_reunion_du_groupe_consultatif_en_matiere_de_taxonomie_ifrs" \t "_blank" Rsum de la runion du groupe consultatif en matire de taxonomie IFRS Le 25 juin 2014, la Fondation IFRS a publi le rsum de la runion inaugurale du 29 mai du groupe consultatif en matire de taxonomie IFRS. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/nomination_d_un_nouveau_trustee_a_la_fondation_ifrs" \t "_blank" Nomination dun nouveau Trustee la Fondation IFRS Le 19 juin 2014, les Trustees de la Fondation IFRS ont annonc la nomination dun nouveau Trustee. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/le_point_de_vue_d_un_membre_de_l_iasb_sur_le_nouveau_modele_de_comptabilite_de_couverture" \t "_blank" Le point de vue dun membre de lIASB sur le nouveau modle de comptabilit de couverture Le 30 juin 2014, la Fondation IFRS a publi le point de vue dun membre de lIASB sur le nouveau modle de comptabilit de couverture. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/compte_rendu_de_la_reunion_de_l_ifrs_advisory_council_juin_2014" \t "_blank" Compte-rendu de la runion de lIFRS Advisory Council - Juin 2014 Le 1erjuillet 2014, la Fondation IFRS a publi le compte-rendu de la runion de juin de lIFRS Advisory Council. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/compte_rendu_de_la_reunion_du_forum_consultatif_des_normes_comptables_asaf_juin_2014" \t "_blank" Compte-rendu de la runion du Forum consultatif des normes comptables (ASAF) - Juin 2014 Le 3 juillet 2014, la Fondation IFRS a publi le compte-rendu de la runion de juin 2014 du Forum consultatif des normes comptables. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/mise_a_jour_du_profil_ifrs_de_singapour" \t "_blank" Mise jour du profil IFRS de Singapour Le 9 juillet 2014, la Fondation IFRS a publi une mise jour du profil IFRS de Singapour. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/lecture_a_la_memoire_de_tommaso_padoa_schioppa" \t "_blank" Lecture la mmoire de Tommaso Padoa-Schioppa Le 10 juillet 2014, la Fondation IFRS a publi plusieurs discours tenus la mmoire de Tommaso Padoa-Schioppa. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/la_fondation_ifrs_a_publie_un_guide_de_poche_les_ifrs_comme_normes_mondiales" \t "_blank" La Fondation IFRS a publi un guide de poche : Les IFRS comme normes mondiales Le 10 juillet 2014, la Fondation IFRS a publi un guide de poche: Les IFRS comme normes mondiales. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/renouvellement_du_mandat_de_michel_prada_president_des_trustees_de_la_fondation_ifrs" \t "_blank" Renouvellement du mandat de Michel Prada, prsident des Trustees de la Fondation IFRS Le 11 juillet 2014, le Monitoring Board a approuv le renouvellement du mandat de six Trustees de la Fondation IFRS. Pour en savoir plus, consultez l'article.  HYPERLINK "http://www.focusifrs.com/menu_gauche/normes_et_interpretations/textes_des_normes_et_interpretations/amendements_a_ias_16_et_ias_41_agriculture_actifs_biologiques_producteurs2" \t "_blank" Amendements IAS 16 et IAS 41 Agriculture : actifs biologiques producteurs Le 30 juin 2014, la Fondation IFRS a annonc la publication damendements IAS 16 Immobilisations corporelles et IAS 41 Agriculture intituls Agriculture: actifs biologiques producteurs . Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/efrag/lettre_de_commentaires_de_l_efrag_revue_de_la_mise_en_oeuvre_d_ifrs_3_regroupements_d_entreprises" \t "_blank" Lettre de commentaires de l'EFRAG : revue de la mise en oeuvre d'IFRS 3 Regroupements dentreprises Le 24 juin 2014, lEFRAG a publi sa rponse la demande dinformation de lIASB sur la revue post application dIFRS 3 Regroupements dentreprises. Pour en savoir plus, consultez larticle.  HYPERLINK "http://www.focusifrs.com/lettre_trimestrielle/2014/lettre_trimestrielle_n_33_juin_2014" \t "_blank" Lettre trimestrielle n33 - Juin 2014 Lessentiel dIFRS 15  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/compte_rendu_de_la_reunion_des_trustees_de_la_fondation_ifrs_juillet_2014" \t "_blank" Compte-rendu de la runion des Trustees de la Fondation IFRS - Juillet 2014 Le 22 juillet 2014, la Fondation IFRS a publi le compte-rendu de la runion des Trustees qui s'est tenue Londres du 8 au 10 juillet 2014. Pour en savoir plus, consultez l'article.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/compte_rendu_de_la_reunion_du_dpoc_du_22_juillet_2014_a_londres" \t "_blank" Compte rendu de la runion du DPOC du 22 juillet 2014 Londres Le 22 juillet 2014, la Fondation IFRS a publi le compte rendu de la runion du DPOC (Due Process Oversight Committee) qui s'est tenue Londres le 8 juillet 2014. Pour en savoir plus, consultez l'article.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/revision_des_termes_de_reference_de_l_lfrs_advisory_council" \t "_blank" Rvision des termes de rfrence de l'lFRS Advisory Council Les objectifs de l'IFRS Advisory Council, comit consultatif de l'IASB et des Trustees,ont t rviss. Pour en savoir plus, consultez l'article.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/protocole_de_cooperation_ifrs_foundation_esma" \t "_blank" Protocole de coopration IFRS Foundation / ESMA Le 15 juillet 2014, la Fondation IFRS et l'ESMA (Autorit europenne des marchs financiers) ont annonc la signature d'un protocole de coopration dans les domaines dintrt mutuel. Pour en savoir plus, consultez l'article.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/efrag/lettre_de_commentaires_de_l_efrag_a_l_expose_sondage_de_l_iasb_relatif_aux_amendements_a_ias_1" \t "_blank" Lettre de commentaires de l'EFRAG l'expos-sondage de l'IASB relatif aux amendements IAS 1 Le 22 juillet 2014, l'EFRAG a publi sa lettre de commentaires en rponse l'expos-sondage relatif aux amendements IAS 1, publi par l'IASB le 25 mars 2014. Pour en savoir plus, consultez l'article.  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/anc/lettre_de_commentaires_de_l_anc_a_l_expose_sondage_relatif_aux_amendements_a_ias_1" \t "_blank" Lettre de commentaires de l'ANC l'expos-sondage relatif aux amendements IAS 1 Le 11 juillet 2014, l'ANC a publi sa lettre de commentaires en rponse l'expos-sondage relatif aux amendements IAS 1, publi par l'IASB le 25 mars 2014. Pour en savoir plus, consultez l'article.  HYPERLINK "http://www.focusifrs.com/menu_gauche/normes_et_interpretations/textes_des_normes_et_interpretations/vente_ou_apport_d_actifs_entre_un_investisseur_et_une_entreprise_associee_ou_une_coentreprise_amendements_a_ifrs_10_et_a_ias_28" \t "_blank" Vente ou apport d'actifs entre un investisseur et une entreprise associe ou une coentreprise (amendements IFRS 10 et IAS 28)  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/point_de_vue_du_staff_de_la_fondation_ifrs_sur_l_impact_des_ifrs_dans_l_union_europeenne" \t "_blank" Point de vue du staff de la Fondation IFRS sur l'impact des IFRS dans l'Union europenne  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/projet_contrats_de_location_point_sur_les_decisions_provisoires_de_l_iasb_sur_1er_semestre_2014" \t "_blank" Projet "Contrats de location" : point sur les dcisions provisoires de l'IASB sur 1er semestre 2014  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/divers/conference_ima_comptes_consolides_operations_de_cession_difficultes_de_mise_en_aeuvre_de_la_norme_ifrs_5" \t "_blank" Confrence IMA - Comptes consolids : Oprations de cession, difficults de mise en uvre de la norme IFRS 5  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/ameliorations_annuelles_des_ifrs_cycle_2012_2014" \t "_blank" Amliorations annuelles des IFRS Cycle 2012-2014  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/l_iasb_a_publie_le_profil_ifrs_de_huit_nouveaux_pays" \t "_blank" L'IASB a publi le profil IFRS de huit nouveaux pays  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/efrag/lettre_de_l_efrag_a_l_iasb_sur_les_procedures_de_controle_qualite" \t "_blank" Lettre de lEFRAG lIASB sur les procdures de contrle qualit  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/nouvelles_traductions_francaises_disponibles_sur_le_site_de_l_iasb" \t "_blank" Nouvelles traductions franaises disponibles sur le site de l'IASB  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/les_nouvelles_eifrs_source_officielle_pour_les_ifrs" \t "_blank" Les nouvelles eIFRS : source officielle pour les IFRS  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/la_fondation_ifrs_lance_le_eifrs_professionnel" \t "_blank" La Fondation IFRS lance le eIFRS professionnel   HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/quiz_educatif_en_ligne_sur_le_site_de_la_fondation_ifrs" \t "_blank" Quiz ducatif en ligne sur le site de la Fondation IFRS  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/anc/reunion_publique_de_l_anc_sur_l_evaluation_des_ifrs_par_la_ce" \t "_blank" Runion publique de l'ANC sur l'valuation des IFRS par la CE  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/discours_de_hans_hoogervorst_president_de_l_iasb_2_octobre_2014" \t "_blank" Discours de Hans Hoogervorst, prsident de l'IASB - 2 octobre 2014  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/divers/conference_ima_ifrs_9_instruments_financiers" \t "_blank" Confrence IMA - IFRS 9 Instruments financiers  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/reponse_de_la_fondation_ifrs_a_la_consultation_de_l_ue_sur_l_evaluation_des_incidences_du_reglement_ias_ifrs_dans_l_ue" \t "_blank" Rponse de la Fondation IFRS la consultation de lUE sur lvaluation des incidences du rglement IAS/IFRS dans lUE  HYPERLINK "http://www.focusifrs.com/menu_gauche/application_des_ias_ifrs/application_des_ifrs_societes_cotees_au_31_decembre_2014" \t "_blank" Application des IFRS - Socits cotes au 31 dcembre 2014  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/liste_des_ressources_disponibles_en_anglais_sur_les_ifrs" \t "_blank" Liste des ressources disponibles (en anglais) sur les IFRS  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/efrag/synthese_de_la_manifestation_conjointe_efrag_effas_abaf_iasb_sur_la_macro_couverture" \t "_blank" Synthse de la manifestation conjointe EFRAG EFFAS/ABAF IASB sur la macro-couverture  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/divers/conference_ima_iasb_point_d_actualite_sur_le_programme_de_travail2" \t "_blank" Confrence IMA - IASB, point d'actualit sur le programme de travail  HYPERLINK "http://www.focusifrs.com/menu_gauche/iasb/calendrier_et_agenda_reunions/calendrier_et_programme_de_travail_de_l_ifrs_interpretations_committee_2015" \t "_blank" Calendrier et programme de travail de l'IFRS Interpretations Committee (2015)  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/discours_de_michel_prada_president_de_la_fondation_ifrs_a_tokyo_le_japon_et_les_normes_mondiales" \t "_blank" Discours de Michel Prada, prsident de la Fondation IFRS, Tokyo - "Le Japon et les normes mondiales"  HYPERLINK "http://www.focusifrs.com/menu_gauche/iasb/calendrier_et_agenda_reunions/calendrier_et_programme_de_travail_iasb_ifrs_foundation_2014" \t "_blank" Calendrier et programme de travail IASB / IFRS Foundation (2014)  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/deuxieme_publication_intermediaire_de_la_taxonomie_ifrs_20142" \t "_blank" Deuxime publication intermdiaire de la taxonomie IFRS 2014  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/discours_du_vice_president_de_l_iasb_ian_mackintosh_sur_la_maturation_des_ifrs" \t "_blank" Discours du vice-prsident de lIASB, Ian Mackintosh sur la maturation des IFRS   HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/compte_rendu_de_la_reunion_de_l_ifrs_advisory_council_octobre_2014" \t "_blank" Compte-rendu de la runion de lIFRS Advisory Council - octobre 2014  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/mise_a_jour_du_memorandum_of_understanding_mou_du_comite_de_surveillance_monitoring_board_de_la_fondation_ifrs" \t "_blank" Mise jour du Memorandum of Understanding (MoU) du comit de surveillance (Monitoring Board) de la fondation IFRS  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/efrag/lettre_de_commentaires_de_l_efrag_sur_le_document_a_des_fins_de_discussion_de_l_iasb_relatif_a_la_macro_couverture" \t "_blank" Lettre de commentaires de lEFRAG sur le document des fins de discussion de lIASB relatif la macro-couverture  HYPERLINK "http://www.focusifrs.com/menu_gauche/actualites_phare/iasb/l_iasb_salue_la_composition_du_nouveau_board_de_l_efrag" \t "_blank" LIASB salue la composition du nouveau Board de lEFRAG ( Grupo Latinoamericano de emisores de Normas de Informacin Financiera (GLENIF) Internacional  HYPERLINK "http://www.glenif.org/es/index.php?option=com_content&view=article&id=200:el-directorio-del-glenif-aprobo-la-constitucion-del-gtt-32-&catid=36:noticias&Itemid=55" En el mes de septiembre de 2014 el Directorio del GLENIF aprob la formacin del GTT 32 Medicin de las inversiones cotizadas en subsidiarias , negocios conjuntos y asociadas al valor razonable. (Modificaciones propuestas a las NIIF 10, NIIF 12, NIC 27, NIC 28 y NIC 36 y Ejemplos ilustrativos de la NIIF 13).  HYPERLINK "http://www.glenif.org/es/index.php?option=com_content&view=article&id=208:el-glenif-presento-sus-actividades-ante-los-trustees-del-iasb&catid=36:noticias&Itemid=55" En el marco del evento organizado por la Fundacin IFRS en la Ciudad de Mxico, el Directorio del GLENIF fue invitado por los Trustees del IASB a realizar una presentacin y a discutir sobre distintos aspectos de la realidad latinoamericana en relacin con la Fundacin.  HYPERLINK "http://www.glenif.org/es/index.php?option=com_content&view=article&id=207:el-directorio-del-glenif-se-reunio-en-mexico&catid=36:noticias&Itemid=55" En el marco del evento organizado por la Fundacin IFRS en la Ciudad de Mxico, el Directorio del GLENIF se reuni los das 9 y 10 de octubre de 2014 en el Colegio de Contadores Pblicos de Mxico, A.C.  HYPERLINK "http://www.glenif.org/es/index.php?option=com_content&view=article&id=205:el-glenif-participo-del-encuentro-anual-de-los-emisores-de-normas-2014-organizado-por-el-iasb-en-londres&catid=36:noticias&Itemid=55" Desde 2002 el Consejo de Normas Internacionales de Contabilidad (IASB) organiza una conferencia anual para la presentacin de informes financieros y actualizacin de actividades del IASB ante los emisores de normas del mundo. ( Hong Kong Institute of Certified Public Accountants Hong Kong  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/risk-management-hedging/" \o "Institute comments on IASB Discussion Paper of Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging" \t "_blank" Institute comments on IASB Discussion Paper of Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/sub-ifrs3/" \o "Institute comments on IASB Request for Information of Post-Implementation Review: IFRS 3 Business Combinations" \t "_blank" Institute comments on IASB Request for Information of Post-Implementation Review: IFRS 3 Business Combinations  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/ed-disclosure-initiative/" \o "Institute comments on IASB Exposure Draft of Disclosure Initiative (Proposed amendments to IAS 1)" \t "_blank" Institute comments on IASB Exposure Draft of Disclosure Initiative (Proposed amendments to IAS 1)  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/hkfrs15-ifrs15/" \o "TUE session on HKFRS 15/IFRS 15 - Overview of the new revenue standard (30 September)" \t "_blank" TUE session on HKFRS 15/IFRS 15 - Overview of the new revenue standard (30 September)  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/ias28/" \o "Institute comments on IASB Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)" \t "_blank" Institute comments on IASB Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/tue-cancelled/" \o "Cancellation of TUE 1421 - Overview of the new revenue standard - HKFRS 15/IFRS 15 (30 September)" \t "_blank" Cancellation of TUE 1421 - Overview of the new revenue standard - HKFRS 15/IFRS 15 (30 September)  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/ifrs-ias/" \o "Invitation to Comment on IASB Exposure Draft of Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13)" \t "_blank" Invitation to Comment on IASB Exposure Draft of Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13)  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/iasb-pr-rate/" \o "Invitation to Comment on IASB Discussion Paper of Reporting the Financial Effects of Rate Regulation" \t "_blank" Invitation to Comment on IASB Discussion Paper of Reporting the Financial Effects of Rate Regulation  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/f141128/" \o "Financial Reporting Forum Developments in IFRS (28 November 2014)" \t "_blank" Financial Reporting Forum Developments in IFRS (28 November 2014)  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/tue126/" \o "TUE1426 Overview of the new revenue standard - HKFRS 15/IFRS 15 (29 December 2014)" \t "_blank" TUE1426 Overview of the new revenue standard - HKFRS 15/IFRS 15 (29 December 2014)  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/risk-management-hedging/" \o "Institute comments on IASB Discussion Paper of Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging" \t "_blank" Institute comments on IASB Discussion Paper of Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging ( IAS PLUS Internacional  HYPERLINK "http://www.iasplus.com/en/news/2014/11/beller-brandt?id=en:rss:direct" \t "_blank" IFRS Foundation appoints two Trustees  HYPERLINK "http://www.iasplus.com/en/news/2014/11/blue-book?id=en:rss:direct" \t "_blank" 2015 IFRS Blue Book Coming soon  HYPERLINK "http://www.iasplus.com/en/news/2014/11/ifric-meeting?id=en:rss:direct" \t "_blank" November 2014 IFRS Interpretations Committee meeting notes Part 1  HYPERLINK "http://www.iasplus.com/en/news/2014/11/japan?id=en:rss:direct" \t "_blank" Japan updates list of 'designated' IFRSs  HYPERLINK "http://www.iasplus.com/en/news/2014/11/prada-1?id=en:rss:direct" \t "_blank" Prada warns that modification of IFRSs will lead to lack of international recognition  HYPERLINK "http://www.iasplus.com/en/news/2014/11/xbrl-update?id=en:rss:direct" \t "_blank" IFRS Foundation updates the IFRS Taxonomy  HYPERLINK "http://www.iasplus.com/en/news/2014/11/prada?id=en:rss:direct" \t "_blank" Chairman Michel Prada explains that only full use of IFRSs will bring needed familiarity  HYPERLINK "http://www.iasplus.com/en/news/2014/11/prada?id=en:rss:direct" \t "_blank" Chairman Michel Prada explains that only full use of IFRSs will bring bring needed familiarity  HYPERLINK "http://www.iasplus.com/en/news/2014/11/bankenverband?id=en:rss:direct" \t "_blank" Association of German Banks supports IASB  HYPERLINK "http://www.iasplus.com/en/news/2014/07/trustees-reappointed" IFRS Foundation Trustees reappointed  HYPERLINK "http://www.iasplus.com/en/news/2014/07/financial-institutions-ifrs-conference" ICAEW and IFRS Foundation Financial Institutions IFRS Conference announced  HYPERLINK "http://www.iasplus.com/en/news/2014/07/india" India may apply IFRS converged standards from 2016-2017  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-as-global-standards" New 'IFRS as global standards' publication  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-ic-agenda" Agenda for the July 2014 IFRS Interpretations Committee meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrsf-agenda?id=en:rss:direct" \t "_blank" Agenda for the July 2014 IFRS Foundation Trustees meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-ac-report?id=en:rss:direct" \t "_blank" Report on the June 2014 IFRS Advisory Council meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/06/french_translations?id=en:rss:direct" \t "_blank" New French translations available The IFRS Foundation has made available French translations of the core materials from '2014 International Financial Reporting Standards' (the 'Red Book') and the recent exposure draft of proposed amendments to IFRS 10 and IAS 28.  HYPERLINK "http://www.iasplus.com/en/news/2014/06/fourth-global-ifrs-banking-survey?id=en:rss:direct" \t "_blank" Fourth Global IFRS Banking Survey Ready to land  HYPERLINK "http://www.iasplus.com/en/news/2014/06/japan?id=en:rss:direct" \t "_blank" New plank of Japanese growth programme includes promotion of further voluntary use of IFRSs  HYPERLINK "http://www.iasplus.com/en/news/2014/06/efrag-ifrs-3?id=en:rss:direct" \t "_blank" EFRAG submits collected views of European preparers and users on IFRS 3  HYPERLINK "http://www.iasplus.com/en/news/2014/07/agenda-for-july-2014-iasb-meeting" Agenda for July 2014 IASB meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/07/iasb-meeting?id=en:rss:direct" \t "_blank" June 2014 IASB meeting notes Part 3 (concluded)  HYPERLINK "http://www.iasplus.com/en/news/2014/06/hedge-investor-perspective?id=en:rss:direct" \t "_blank" IASB issues an Investor Perspectives article on hedge accounting  HYPERLINK "http://www.iasplus.com/en/news/2014/06/efrag-status-report-4?id=en:rss:direct" \t "_blank" Updated EFRAG endorsement status report includes newly issued amendments to IAS 16 and IAS 41  HYPERLINK "http://www.iasplus.com/en/news/2014/06/ias-41?id=en:rss:direct" \t "_blank" IASB brings bearer plants into the scope of IAS 16  HYPERLINK "http://www.iasplus.com/en/news/2014/06/investor-perspectives?id=en:rss:direct" \t "_blank" Latest IASB 'Investor Perspectives' published  HYPERLINK "http://www.iasplus.com/en/news/2014/06/investor-update?id=en:rss:direct" \t "_blank" IASB launches newsletter for investors  HYPERLINK "http://www.iasplus.com/en/news/2014/06/work-plan?id=en:rss:direct" \t "_blank" IASB work plan update for June 2014  HYPERLINK "http://www.iasplus.com/en/news/2014/06/efrag-status-report-3?id=en:rss:direct" \t "_blank" Updated EFRAG endorsement status report reflects positive ARC vote on IAS 19 amendmends and new expected endorsement dates for annual...  HYPERLINK "http://www.iasplus.com/en/news/2014/07/cee-research?id=en:rss:direct" \t "_blank" Collection of research papers on IFRS application in Central and Eastern Europe  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-ac-terms-amended?id=en:rss:direct" \t "_blank" IFRS Advisory Councils terms of reference amended  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrsf-conference-mexico?id=en:rss:direct" \t "_blank" IFRS conference in Mexico City announced  HYPERLINK "http://www.iasplus.com/en/news/2014/07/esma-ifrsf?id=en:rss:direct" \t "_blank" Further collaboration planned between ESMA and IFRS Foundation The European Securities and Markets Authority (ESMA) and the IFRS Foundation announced that the two organisations will deepen their cooperation in the consistent application of IFRSs.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/agenda-for-july-2014-iasb-meeting?id=en:rss:direct" \t "_blank" Agenda for July 2014 IASB meeting The International Accounting Standards Board (IASB) will meet at its offices in London on 2224 July 2014. Part of the meeting will be held jointly with the Financial Accounting Standards Board (FASB) to discuss the leases project. Additionally, the IASB will discuss the disclosure initiative, insurance contracts, annual improvements (2012-2014 cycle), issues from the IFRS Interpretations Committee, the conceptual framework, the research programme, and rate-regulated activities.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/trustees-reappointed?id=en:rss:direct" \t "_blank" IFRS Foundation Trustees reappointed The Trustees of the IFRS Foundation have announced the reappointment of six current Trustees of the IFRS Foundation.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/financial-institutions-ifrs-conference?id=en:rss:direct" \t "_blank" ICAEW and IFRS Foundation Financial Institutions IFRS Conference announced The IFRS Foundation, along with the Institute of Chartered Accountants in England and Wales (ICAEW), will be hosting a IFRS conference for financial institutions in London on 8 December 2014 to discuss key Standards and current IASB projects.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/india?id=en:rss:direct" \t "_blank" India may apply IFRS converged standards from 2016-2017 The Indian Minister of Finance, Arun Jaitley, has proposed in his maiden budget speech that Indian companies apply Indian Accounting Standards (Ind AS), which are substantially converged with International Financial Reporting Standards (IFRS), from 2016-2017 financial years, with voluntary adoption permitted from a year earlier.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrsf-transaltions?id=en:rss:direct" \t "_blank" IFRS Foundation translation The IFRS Foundation has made available Spanish translation of the '2014 International Financial Reporting Standards' (the 'Red Book').  HYPERLINK "http://www.iasplus.com/en/news/2014/07/tommaso-padoa-schioppa?id=en:rss:direct" \t "_blank" Inaugural Tommaso Padoa-Schioppa Memorial Lecture The first Tommaso Padoa-Schioppa Memorial Lecture took place during the IFRS Foundation Trustees' meeting held on 9 July 2014 in London. Michel Prada, Chairman of the IFRS Foundation, delivered the opening remarks, Mario Draghi, President of the European Central Bank, gave the keynote speech and Richard Portes, Tommaso Padoa-Schioppa Chair at the European University Institute, responded with closing remarks.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-as-global-standards?id=en:rss:direct" \t "_blank" New 'IFRS as global standards' publication The IFRS Foundation has published 'IFRS as global standards: a pocket guide 2014'. The guide provides an overview of the adoption of IFRS in 130 countries and other jurisdictions around the world.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/trg-agenda?id=en:rss:direct" \t "_blank" Agenda for inaugural meeting of the Joint Transition Resource Group for Revenue Recognition The agenda has been released for the upcoming inaugural meeting of the Joint Transition Resource Group for Revenue Recognition (TRG), which is being jointly held at the offices of the International Accounting Standards Board (IASB) and United States Financial Accounting Standards Board (FASB) on 18 July 2014. The TRG will discuss a number of issues related to the recently issued IFRS 15 'Revenue from Contracts with Customers' and United States Accounting Standards Update No. 2014-09, 'Revenue from Contracts with Customers'.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/aossg-nepal?id=en:rss:direct" \t "_blank" AOSSG report considers standard setting capacity in Nepal The Asian-Oceanian Standard Setters Group (AOSSG) has released a report providing a review of Nepal's standard-setting process, as part of its initiative to build regional standard-setting capacity by establishing a pilot IFRS Center of Excellence in Nepal. The report outlines a number of recommendations to assist the Accounting Standards Board (ASB) of Nepal in building its capacity to adopt and facilitate implementation of International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-ic-agenda?id=en:rss:direct" \t "_blank" Agenda for the July 2014 IFRS Interpretations Committee meeting The IFRS Interpretations Committee will meet at the IASB's offices in London on 1516 July 2014. The agenda for the meeting is now available.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/efrag-lessee-consultation?id=en:rss:direct" \t "_blank" Additional public consultation on lessee accounting The European Financial Reporting Advisory Group (EFRAG) and the major European standard-setters (ANC, ASCG, FRC and OIC) have launched an additional public consultation on the two different approaches for lessees proposed by the IASB and FASB. This consultation is focused on users' views.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/efrag-dp-claims?id=en:rss:direct" \t "_blank" EFRAG Discussion Paper on the classification of claims The European Financial Reporting Advisory Group (EFRAG) has published a Discussion Paper (DP) aimed at assisting the IASB in the development of its project on distinguishing between equity and liabilities in the context of the revision of the Conceptual Framework for Financial Reporting. The EFRAG DP addresses the classification of claims in general and thus goes beyond the discussion around the mere distinction between equity and liabilities.  HYPERLINK "http://www.iasplus.com/en/news/2014/08/ifric-ic-meeting-notes?id=en:rss:direct" \t "_blank" July 2014 IFRS Interpretations Committee meeting notes   HYPERLINK "http://www.iasplus.com/en/news/2014/08/stay-tuned?id=en:rss:direct" \t "_blank" Stay Tuned Online IFRS and UK GAAP update   HYPERLINK "http://www.iasplus.com/en/news/2014/07/asbj-jmis?id=en:rss:direct" \t "_blank" ASBJ proposes use of modified IFRS   HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrsf-translations-1?id=en:rss:direct" \t "_blank" IFRS Foundation translations   HYPERLINK "http://www.iasplus.com/en/news/2014/07/efrag-final-endorsement?id=en:rss:direct" \t "_blank" EFRAG issues two final endorsement advices and effects study reports on the amendments to IFRS 11 and IAS 16/IAS 38   HYPERLINK "http://www.iasplus.com/en/news/2014/07/efrag-status-report-1?id=en:rss:direct" \t "_blank" Updated EFRAG endorsement status report for the issuance of IFRS 9   HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-9?id=en:rss:direct" \t "_blank" IASB publishes final version of IFRS 9   HYPERLINK "http://www.iasplus.com/en/news/2014/07/smeig-ed-ifrs-for-smes?id=en:rss:direct" \t "_blank" SMEIG begins recommendation process for the IASB's IFRS for SMEs ED   HYPERLINK "http://www.iasplus.com/en/news/2014/07/albanian-translations?id=en:rss:direct" \t "_blank" New Albanian translations of IFRS Foundation materials   HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrsf-meeting-report?id=en:rss:direct" \t "_blank" Report from July 2014 IFRS Foundation Trustees meeting   HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-9-webcasts?id=en:rss:direct" \t "_blank" IASB webcasts on IFRS 9 Board members and staff of the International Accounting Standards Board will hold live web presentations on IFRS 9 'Financial Instruments' on 29 July 2014.  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrsf-translations?id=en:rss:direct" \t "_blank" IFRS Foundation translations   HYPERLINK "http://www.iasplus.com/en/news/2014/08/ipsasb-ed?id=en:rss:direct" \t "_blank" IPSASB proposes to align IPSASs with recent IASB pronouncements   HYPERLINK "http://www.iasplus.com/en/news/2014/08/aaa-meeting?id=en:rss:direct" \t "_blank" FASB/IASB presentation at 2014 AAA annual meeting   HYPERLINK "http://www.iasplus.com/en/news/2014/08/iasb-meeting-3?id=en:rss:direct" \t "_blank" July 2014 IASB meeting notes Part 3   HYPERLINK "http://www.iasplus.com/en/news/2014/07/work-plan-2?id=en:rss:direct" \t "_blank" IASB issues second work plan update for July   HYPERLINK "http://www.iasplus.com/en/news/2014/07/iasb-meeting-2?id=en:rss:direct" \t "_blank" July 2014 IASB meeting notes Part 2   HYPERLINK "http://www.iasplus.com/en/news/2014/07/work-plan?id=en:rss:direct" \t "_blank" IASB work plan update for July 2014   HYPERLINK "http://www.iasplus.com/en/news/2014/07/iasb-meeting-1?id=en:rss:direct" \t "_blank" July 2014 IASB meeting notes Part 1   HYPERLINK "http://www.iasplus.com/en/news/2014/07/efrag-status-report?id=en:rss:direct" \t "_blank" Updated EFRAG endorsement status report for draft endorsement advice letter on amendments to IAS 16 and IAS 41   HYPERLINK "http://www.iasplus.com/en/news/2014/07/smeig-ed-ifrs-for-smes?id=en:rss:direct" \t "_blank" SMEIG begins recommendation process for the IASB's IFRS for SMEs ED   HYPERLINK "http://www.iasplus.com/en/news/2014/07/dcl-ias-1?id=en:rss:direct" \t "_blank" We comment on the proposed IAS 1 amendments ED   HYPERLINK "http://www.iasplus.com/en/news/2014/08/cherry?id=en:rss:direct" \t "_blank" Former IFRS Advisory Council Chair reflects on Canada's changeover to IFRSs  HYPERLINK "http://www.iasplus.com/en/news/2014/08/iasb-leases-update?id=en:rss:direct" \t "_blank" IFRS Foundation publishes update on leases project  HYPERLINK "http://www.iasplus.com/en/news/2014/08/former-ifrsic-member-scott-taub-reflects-on-common-beliefs-about-ifrs-and-us-gaap?id=en:rss:direct" \t "_blank" Former IFRIC member Scott Taub reflects on common beliefs about IFRS and US GAAP  HYPERLINK "http://www.iasplus.com/en/news/2014/08/ec-ias-regulation-public-consultation?id=en:rss:direct" \t "_blank" European Commission consults on the impact of IFRSs in the EU  HYPERLINK "http://www.iasplus.com/en/news/2014/08/mackintosh?id=en:rss:direct" \t "_blank" IASB Vice-Chairman calls global accounting standards 'inevitable'  HYPERLINK "http://www.iasplus.com/en/news/2014/08/efrag-status-report?id=en:rss:direct" \t "_blank" Updated EFRAG endorsement status report includes amendments to IAS 27  HYPERLINK "http://www.iasplus.com/en/news/2014/08/iasb-meeting-4?id=en:rss:direct" \t "_blank" July 2014 IASB meeting notes Part 4 (concluded)  HYPERLINK "http://www.iasplus.com/en/news/2014/08/equity-method?id=en:rss:direct" \t "_blank" IASB changes IAS 27 to again allow application of the equity method in separate financial statements  HYPERLINK "http://www.iasplus.com/en/news/2014/09/acca?id=en:rss:direct" \t "_blank" ACCA roundtable on 'Evaluating the impact of IFRS in the EU  HYPERLINK "http://www.iasplus.com/en/news/2014/09/jurisdiction-profiles?id=en:rss:direct" \t "_blank" IFRS Foundation adds 8 new jurisdiction profiles on the use of IFRS around the world  HYPERLINK "http://www.iasplus.com/en/news/2014/09/ifrsf-translations?id=en:rss:direct" \t "_blank" New IFRS Foundation translations  HYPERLINK "http://www.iasplus.com/en/news/2014/09/ifrs-9-islamic-accounting?id=en:rss:direct" \t "_blank" Outcomes of IASB outreach meeting on issues in the application of IFRS 9 to Islamic finance  HYPERLINK "http://www.iasplus.com/en/news/2014/09/ifrs-9-islamic-accounting?id=en:rss:direct" \t "_blank" Recording of IASB outreach meeting on issues in the application of IFRS 9 to Islamic finance  HYPERLINK "http://www.iasplus.com/en/news/2014/09/ifric-meeting-notes?id=en:rss:direct" \t "_blank" September 2014 IFRS Interpretations Committee meeting notes  HYPERLINK "http://www.iasplus.com/en/news/2014/09/dcl-ifric-upd?id=en:rss:direct" \t "_blank" We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee  HYPERLINK "http://www.iasplus.com/en/news/2014/09/iasb-meeting-2?id=en:rss:direct" \t "_blank" September 2014 IASB meeting notes Part 2  HYPERLINK "http://www.iasplus.com/en/news/2014/09/efrag-fatal-flaw?id=en:rss:direct" \t "_blank" EFRAG recommends public fatal flaw review of IASB pronouncements  HYPERLINK "http://www.iasplus.com/en/news/2014/09/work-plan?id=en:rss:direct" \t "_blank" IASB issues work plan update for September  HYPERLINK "http://www.iasplus.com/en/news/2014/09/iasb-meeting-1?id=en:rss:direct" \t "_blank" September 2014 IASB meeting notes Part 1  HYPERLINK "http://www.iasplus.com/en/news/2014/09/aip?id=en:rss:direct" \t "_blank" IASB concludes the 2012-2014 Annual Improvements cycle  HYPERLINK "http://www.iasplus.com/en/news/2014/09/efrag-endorsement-advice?id=en:rss:direct" \t "_blank" EFRAG issues final endorsement advice and effects study report on bearer plants o IAS 16 and IAS 41 that bring bearer plants into the scope of IAS 16.  HYPERLINK "http://www.iasplus.com/en/news/2014/09/iasb-corrections?id=en:rss:direct" \t "_blank" IASB publishes editorial corrections  HYPERLINK "http://www.iasplus.com/en/news/2014/10/eifrs?id=en:rss:direct" \t "_blank" IFRS Foundation revamps eIFRS portal  HYPERLINK "http://www.iasplus.com/en/news/2014/10/efrag?id=en:rss:direct" \t "_blank" Updated EFRAG endorsement status report for draft endorsement advice letter on IFRS 15  HYPERLINK "http://www.iasplus.com/en/news/2014/10/prada?id=en:rss:direct" \t "_blank" IFRSs 'reduce friction' in the global financial system  HYPERLINK "http://www.iasplus.com/en/news/2014/10/fee?id=en:rss:direct" \t "_blank" FEE 'cannot envisage' any alternative to IFRSs  HYPERLINK "http://www.iasplus.com/en/news/2014/10/swiss-ifrs-survey?id=en:rss:direct" \t "_blank" IFRS Survey 2014: Financial reporting by listed companies - Spotlight on Swiss trends  HYPERLINK "http://www.iasplus.com/en/news/2014/10/ifrsf-translations?id=en:rss:direct" \t "_blank" IFRS Foundation translations  HYPERLINK "http://www.iasplus.com/en/news/2014/10/iasb-agenda?id=en:rss:direct" \t "_blank" Agenda for October 2014 IASB meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/10/iasb-meeting-3?id=en:rss:direct" \t "_blank" September 2014 IASB meeting notes  HYPERLINK "http://www.iasplus.com/en/news/2014/10/research-forum?id=en:rss:direct" \t "_blank" Papers presented at the IASB Research Forum  HYPERLINK "http://www.iasplus.com/en/news/2014/10/ifrsf-translation-1?id=en:rss:direct" \t "_blank" New IFRS Foundation translation  HYPERLINK "http://www.iasplus.com/en/news/2014/10/iasb-meeting-oct-1?id=en:rss:direct" \t "_blank" October 2014 IASB meeting notes Part 1  HYPERLINK "http://www.iasplus.com/en/news/2014/10/efrag-dea?id=en:rss:direct" \t "_blank" Updated EFRAG endorsement status report for draft endorsement advice letter on amendments to IAS 27  HYPERLINK "http://www.iasplus.com/en/news/2014/10/cl-dp-2014-1?id=en:rss:direct" \t "_blank" We comment of the IASB discussion paper on macro hedging  HYPERLINK "http://www.iasplus.com/en/news/2014/11/prada-1?id=en:rss:direct" \t "_blank" Prada warns that modification of IFRSs will lead to lack of international recognition  HYPERLINK "http://www.iasplus.com/en/news/2014/11/xbrl-update?id=en:rss:direct" \t "_blank" IFRS Foundation updates the IFRS Taxonomy  HYPERLINK "http://www.iasplus.com/en/news/2014/11/prada?id=en:rss:direct" \t "_blank" Chairman Michel Prada explains that only full use of IFRSs will bring needed familiarity  HYPERLINK "http://www.iasplus.com/en/news/2014/11/prada?id=en:rss:direct" \t "_blank" Chairman Michel Prada explains that only full use of IFRSs will bring bring needed familiarity  HYPERLINK "http://www.iasplus.com/en/news/2014/11/ifrsf-translation?id=en:rss:direct" \t "_blank" IFRS Foundation translation  HYPERLINK "http://www.iasplus.com/en/news/2014/11/mackintosh-speech?id=en:rss:direct" \t "_blank" IASB Vice-Chairman reflects on the progress of the IFRS  HYPERLINK "http://www.iasplus.com/en/news/2014/11/asaf-review?id=en:rss:direct" \t "_blank" IFRS Foundation begins its review of the ASAF  HYPERLINK "http://www.iasplus.com/en/news/2014/11/icaew-research-report?id=en:rss:direct" \t "_blank" Research report reviewing academic research into the effects of mandatory adoption of IFRS in the EU  HYPERLINK "http://www.iasplus.com/en/news/2014/11/ifrs-ac-report?id=en:rss:direct" \t "_blank" Report on the October 2014 IFRS Advisory Council meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/11/ifrs-ic-agenda?id=en:rss:direct" \t "_blank" Agenda for the November 2014 IFRS Interpretations Committee meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/10/sme-material?id=en:rss:direct" \t "_blank" Case study - based teaching material for the IFRS for SMEs  HYPERLINK "http://www.iasplus.com/en/news/2014/10/ifrsf-and-mb-mou?id=en:rss:direct" \t "_blank" IFRS Foundation and Monitoring Board update their Memorandum of Understanding  HYPERLINK "http://www.iasplus.com/en/news/2014/10/takafumi-sato?id=en:rss:direct" \t "_blank" IFRS Foundation appoints Trustee  HYPERLINK "http://www.iasplus.com/en/news/2014/10/trustee-summary?id=en:rss:direct" \t "_blank" Report from October 2014 IFRS Foundation Trustees meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/10/smeig-report?id=en:rss:direct" \t "_blank" SMEIG provides recommendations on IASB's IFRS for SMEs ED  HYPERLINK "http://www.iasplus.com/en/news/2014/10/japan?id=en:rss:direct" \t "_blank" Importance of global accounting standards and increase in voluntary IFRS application in Japan  HYPERLINK "http://www.iasplus.com/en/news/2014/11/bankenverband?id=en:rss:direct" \t "_blank" Association of German Banks supports IASB  HYPERLINK "http://www.iasplus.com/en/news/2014/11/efrag-joint-outreach?id=en:rss:direct" \t "_blank" EFRAG, EFFAS/ABAF, and IASB announce rate-regulated activities outreach event  HYPERLINK "http://www.iasplus.com/en/news/2014/11/iasb-agenda?id=en:rss:direct" \t "_blank" Agenda for November 2014 IASB meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/11/iasb-meeting-4?id=en:rss:direct" \t "_blank" October 2014 IASB meeting notes  HYPERLINK "http://www.iasplus.com/en/news/2014/11/iasb-meeting-3?id=en:rss:direct" \t "_blank" October 2014 IASB meeting notes  HYPERLINK "http://www.iasplus.com/en/news/2014/10/efrag-dcl-unit-of-account?id=en:rss:direct" \t "_blank" EFRAG draft comment letter on the IASB's Exposure Draft regarding the unit of account  HYPERLINK "http://www.iasplus.com/en/news/2014/10/iasb-meeting-2?id=en:rss:direct" \t "_blank" October 2014 IASB meeting notes  HYPERLINK "http://www.iasplus.com/en/news/2014/10/work-plan?id=en:rss:direct" \t "_blank" IASB issues work plan update for October 2014  HYPERLINK "http://www.iasplus.com/en/news/2014/11/beller-brandt?id=en:rss:direct" \t "_blank" IFRS Foundation appoints two Trustees  HYPERLINK "http://www.iasplus.com/en/news/2014/11/blue-book?id=en:rss:direct" \t "_blank" 2015 IFRS Blue Book Coming soon  HYPERLINK "http://www.iasplus.com/en/news/2014/11/ifric-meeting?id=en:rss:direct" \t "_blank" November 2014 IFRS Interpretations Committee meeting notes Part 1  HYPERLINK "http://www.iasplus.com/en/news/2014/11/japan?id=en:rss:direct" \t "_blank" Japan updates list of 'designated' IFRSs  HYPERLINK "http://www.iasplus.com/en/news/2014/11/prada-1?id=en:rss:direct" \t "_blank" Prada warns that modification of IFRSs will lead to lack of international recognition  HYPERLINK "http://www.iasplus.com/en/news/2014/11/xbrl-update?id=en:rss:direct" \t "_blank" IFRS Foundation updates the IFRS Taxonomy  HYPERLINK "http://www.iasplus.com/en/news/2014/11/prada?id=en:rss:direct" \t "_blank" Chairman Michel Prada explains that only full use of IFRSs will bring needed familiarity  HYPERLINK "http://www.iasplus.com/en/news/2014/11/prada?id=en:rss:direct" \t "_blank" Chairman Michel Prada explains that only full use of IFRSs will bring bring needed familiarity  HYPERLINK "http://www.iasplus.com/en/news/2014/11/bankenverband?id=en:rss:direct" \t "_blank" Association of German Banks supports IASB ( Institute der Wirtschaftsprfer in Deutschland e.V. Alemania IASB: HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IASB-publishes-proposed-amendments-to-IAS-12-Income-Taxes-August-2014.aspx" \t "_blank" P HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IASB-publishes-proposed-amendments-to-IAS-12-Income-Taxes-August-2014.aspx" \t "_blank" roposed Amendments to IAS 12Income Taxes ( Institute des Actuaries Francia Lactualit  HYPERLINK "http://www.institutdesactuaires.com/gene/main.php?base=364&action=details&id_news=3803" \o "ACTU SEPIA - Les normes IFRS (IFRS 4 et IAS 39) et projets de normes IFRS (IFRS 9, IFRS 4 phase 2)" ACTU SEPIA - Les normes IFRS (IFRS 4 et IAS 39) et projets de normes IFRS (IFRS 9, IFRS 4... ( Institut des Experts compatibles et des Conseils fiscaux Blgica  HYPERLINK "http://www.iec-iab.be/nl/leden/Publicaties/actualiteit/Instituut/Pages/20141014_FEE_responds_to_the_European_Commission.aspx" FEE responds to the European Commission Questionnaire on the Evaluation of the IAS Regulation- ( Institute of Certified Public Accountants of Bulgaria (ICPA) Bulgaria  HYPERLINK "http://www.ides.bg/bg/Information/InformationItem.aspx?NewsItem=f7715e18-0105-46a4-a63b-37d8b5ad4714" 5A5G5= 8=D>@<0F8>=5= 1N;5B8= =0 IASB - =>5<2@8 2014  HYPERLINK "http://www.ides.bg/bg/Information/InformationItem.aspx?NewsItem=8088babb-9326-44ed-9d5e-fae251361422" 5A5G5= 8=D>@<0F8>=5= 1N;5B8= =0 IASB - N=8 2014  HYPERLINK "http://www.ides.bg/bg/Information/InformationItem.aspx?NewsItem=c4078ad8-924a-4d56-b8b5-7f3be5ffa342" 5A5G5= 8=D>@<0F8>=5= 1N;5B8= =0 IASB - N;8 2014  HYPERLINK "http://www.ides.bg/bg/Information/InformationItem.aspx?NewsItem=c418fe42-bc19-4946-bb9b-d59caf632de4" 5A5G5= 8=D>@<0F8>=5= 1N;5B8= =0 IASB - A5?B5<2@8 2014  HYPERLINK "http://www.ides.bg/bg/Information/InformationItem.aspx?NewsItem=0acf61e9-057e-46c9-b6dd-cf709b1bbb9e" 5A5G5= 8=D>@<0F8>=5= 1N;5B8= =0 IASB - >:B><2@8 2014  HYPERLINK "http://www.ides.bg/bg/Information/InformationItem.aspx?NewsItem=f7715e18-0105-46a4-a63b-37d8b5ad4714" 5A5G5= 8=D>@<0F8>=5= 1N;5B8= =0 IASB - =>5<2@8 2014 ( Institute of Chratered Accountants  Ghana  HYPERLINK "http://www.icagh.com/pdf/Current-News/eifrs-web-app-for-android-beta-release.pdf" eIFRS Web App for Android (beta release) ( Institute of Chartered Accountants in England and Wales (ICAEW) Reino Unido  HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2014-press-releases/iasb-moves-from-incurred-to-expected-loss-model" \o "Accounting milestone: IASB moves from incurred to expected loss model" Accounting milestone: IASB moves from incurred to expected loss model  HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2014-press-releases/us-would-be-significant-boost-to-ifrs-family-says-icaew" \o "US would be significant boost to IFRS family, says ICAEW" US would be significant boost to IFRS family, says ICAEW  HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2014-press-releases/ifrs-in-the-eu-has-improved-comparability-transparency-and-capital-raising" \o "IFRS in the EU has improved comparability, transparency and capital-raising" IFRS in the EU has improved comparability, transparency and capital-raising ( Institute of Chartered Accountants of Barbados Barbados  HYPERLINK "http://www.icab.bb/ifrs-technical-update-and-insurance-update-seminars/" \o "Permanent Link to %sIFRS Technical Update and Insurance Update Seminars" IFRS Technical Update and Insurance Update Seminars ( Instituto de Auditores Internos de Colombia  HYPERLINK "http://www.iiacolombia.com/resource2/BrochureNIIF2014.pdf" \t "_blank" Seminario Taller: "Cmo auditar el proceso de implementacin de las NIIF"  HYPERLINK "http://www.iiacolombia.com/seminariostalleres.html" \t "_blank" Seminario Taller: "Cmo Auditar el Proceso de Implementacin de las NIIF "  HYPERLINK "http://www.iiacolombia.com/seminariostalleres.html" \t "_blank" Seminario Taller: "Cmo Auditar el Proceso de Implementacin de las NIIF " ( Instituto dos Auditores Independentes do Brasil (IBRACON)  HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=2166" IASB divulga Discussion Paper para tratar da contabilidade para empresas reguladas  HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=1958" Vice-presidente do IASB discursa sobre a adoo das Normas Internacionais de Contabilidade  HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=1996" Brasileiro nomeado membro do Ifric  HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=2018" 25/07/2014- IASB conclui a reforma da norma que trata de instrumentos financeiros  HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=2219" Frum de Pesquisa do IASB apresenta artigos de renomados acadmicos  HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=2217" IASB divulga materiais apresentados no World Standards-setters Meeting  HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=2166" IASB divulga Discussion Paper para tratar da contabilidade para empresas reguladas  HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=2241" 17/10/2014- Fundao IFRS lana quiz sobre Normas Internacionais de Contabilidade  HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=2302" Conhea o GT Iasb-CPC  HYPERLINK "http://www.ibracon.com.br/ibracon/Portugues/detNoticia.php?cod=2166" IASB divulga Discussion Paper para tratar da contabilidade para empresas reguladas ( Instituto Nacional de Contadores Pblicos de Colombia (INCP) Colombia  HYPERLINK "http://www.incp.org.co/document/efectos-contractuales-de-las-niif/" \o "Efectos contractuales de las NIIF" Efectos contractuales de las NIIF HYPERLINK "http://www.incp.org.co/document/efectos-contractuales-de-las-niif/" leer ms  HYPERLINK "http://www.incp.org.co/document/la-fundacion-ifrs-presenta-un-nuevo-servicio-el-eifrs-professional/" \o "La Fundacin IFRS presenta un nuevo servicio: el eIFRS Professional" La Fundacin IFRS presenta un nuevo servicio: el FRS Professional  HYPERLINK "http://www.incp.org.co/document/nueva-ifrs-15/" \o "Nueva IFRS 15" Nueva IFRS 15  HYPERLINK "http://www.incp.org.co/document/el-notario-esta-obligado-a-adoptar-las-niif-y-en-ese-caso-pertenecer-a-alguno-de-los-grupos-del-direccionamiento-estrategico/" \o "El notario est obligado a adoptar las NIIF y en ese caso pertenecer a alguno de los grupos del direccionamiento estratgico?" El notario est obligado a adoptar las NIIF y en ese caso pertenecer a alguno de los grupos del direccionamiento estratgico?  HYPERLINK "http://www.incp.org.co/document/valoracion-posterior-de-la-propiedad-planta-y-equipo-para-entidades-clasificadas-en-el-grupo-2-que-aplicaran-niif-para-pymes/" \o "Valoracin posterior de la propiedad, planta y equipo para entidades clasificadas en el Grupo 2 que aplicaran NIIF para pymes" Valoracin posterior de la propiedad, planta y equipo para entidades clasificadas en el Grupo 2 que aplicaran NIIF para pymes  HYPERLINK "http://www.incp.org.co/document/como-acceder-a-material-de-estudio-de-las-niif/" \o "Cmo acceder a material de estudio de las NIIF?" Cmo acceder a material de estudio de las NIIF?  HYPERLINK "http://www.incp.org.co/document/la-fundacion-ifrs-presenta-un-nuevo-servicio-el-eifrs-professional/" \o "La Fundacin IFRS presenta un nuevo servicio: el eIFRS Professional" La Fundacin IFRS presenta un nuevo servicio: el FRS Professional ( International Accounting Standards Board (IASB) International  HYPERLINK "http://www.ifrs.org/Alerts/ProjectUpdate/Pages/Significant-upgrades-to-the-IFRS-Research-Centre-pages-November-2014.aspx" \t "_blank" Significant upgrades to the IFRS Research Centre web pages  HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/ITCG-discussions.aspx" \t "_blank" Summary of the IFRS Taxonomy Consultation Group Discussion now available  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/Alan-Beller-Werner-Brandt-appointed-Trustees-IFRS-Foundation-November-2014.aspx" \t "_blank" Alan Beller and Werner Brandt appointed as Trustees of the IFRS Foundation  HYPERLINK "http://www.ifrs.org/Alerts/Conference/Pages/Speech-by-Michel-Prada-Korea-and-IFRS-November-2014.aspx" \t "_blank" Speech by Michel Prada: 'Korea and IFRS'  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/November-2014-IFRIC-Update-published.aspx" \t "_blank" November 2014 IFRIC Update published  HYPERLINK "http://www.incp.org.co/document/incp-emite-comentarios-a-propuesta-de-excepciones-para-la-aplicacion-de-niif-plenas/" \o "INCP emite comentarios a propuesta de excepciones para la aplicacin de NIIF plenas" INCP emite comentarios a propuesta de excepciones para la aplicacin de NIIF plenas  HYPERLINK "http://www.incp.org.co/document/disposiciones-legales-referentes-a-la-aprobacion-de-la-conciliacion-del-patrimonio-elaborado-de-acuerdo-a-las-niif/" \o "Disposiciones legales referentes a la aprobacin de la conciliacin del patrimonio elaborado de acuerdo a las NIIF" Disposiciones legales referentes a la aprobacin de la conciliacin del patrimonio elaborado de acuerdo a las NIIF  HYPERLINK "http://www.incp.org.co/document/la-decision-de-las-directivas-de-una-empresa-de-no-adoptar-las-niif-conllevaria-a-sanciones-por-la-violacion-de-la-no-aplicacion-de-las-normas-de-auditoria-aceptadas-en-colombia/" \o "La decisin de las directivas de una empresa de no adoptar las NIIF conllevara a sanciones por la violacin de la no aplicacin de las normas de auditora aceptadas en Colombia" La decisin de las directivas de una empresa de no adoptar las NIIF conllevara a sanciones por la violacin de la no aplicacin de las normas de auditora aceptadas en Colombia  HYPERLINK "http://www.incp.org.co/document/incp-emite-comentarios-a-propuesta-de-excepciones-para-la-aplicacion-de-niif-plenas/" \o "INCP emite comentarios a propuesta de excepciones para la aplicacin de NIIF plenas" INCP emite comentarios a propuesta de excepciones para la aplicacin de NIIF plenas  HYPERLINK "http://www.incp.org.co/document/disposiciones-legales-referentes-a-la-aprobacion-de-la-conciliacion-del-patrimonio-elaborado-de-acuerdo-a-las-niif/" \o "Disposiciones legales referentes a la aprobacin de la conciliacin del patrimonio elaborado de acuerdo a las NIIF" Disposiciones legales referentes a la aprobacin de la conciliacin del patrimonio elaborado de acuerdo a las NIIF  HYPERLINK "http://www.incp.org.co/document/la-decision-de-las-directivas-de-una-empresa-de-no-adoptar-las-niif-conllevaria-a-sanciones-por-la-violacion-de-la-no-aplicacion-de-las-normas-de-auditoria-aceptadas-en-colombia/" \o "La decisin de las directivas de una empresa de no adoptar las NIIF conllevara a sanciones por la violacin de la no aplicacin de las normas de auditora aceptadas en Colombia" La decisin de las directivas de una empresa de no adoptar las NIIF conllevara a sanciones por la violacin de la no aplicacin de las normas de auditora aceptadas en Colombia  HYPERLINK "http://www.incp.org.co/document/incp-emite-comentarios-a-propuesta-de-excepciones-para-la-aplicacion-de-niif-plenas/" \o "INCP emite comentarios a propuesta de excepciones para la aplicacin de NIIF plenas" INCP emite comentarios a propuesta de excepciones para la aplicacin de NIIF plenas  HYPERLINK "http://www.incp.org.co/document/disposiciones-legales-referentes-a-la-aprobacion-de-la-conciliacion-del-patrimonio-elaborado-de-acuerdo-a-las-niif/" \o "Disposiciones legales referentes a la aprobacin de la conciliacin del patrimonio elaborado de acuerdo a las NIIF" Disposiciones legales referentes a la aprobacin de la conciliacin del patrimonio elaborado de acuerdo a las NIIF  HYPERLINK "http://www.incp.org.co/document/la-decision-de-las-directivas-de-una-empresa-de-no-adoptar-las-niif-conllevaria-a-sanciones-por-la-violacion-de-la-no-aplicacion-de-las-normas-de-auditoria-aceptadas-en-colombia/" \o "La decisin de las directivas de una empresa de no adoptar las NIIF conllevara a sanciones por la violacin de la no aplicacin de las normas de auditora aceptadas en Colombia" La decisin de las directivas de una empresa de no adoptar las NIIF conllevara a sanciones por la violacin de la no aplicacin de las normas de auditora aceptadas en Colombia  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/IFRS-Advisory-Council-meeting-report-posted-June-2014.aspx" \t "_blank" IFRS Advisory Council meeting report posted  HYPERLINK "http://www.ifrs.org/Alerts/SME/Pages/June-Update-2014.aspx" \t "_blank" June IFRS for SMEs Update published  HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/Summary-of-the-IFRS-Taxonomy-Consultative-Group-discussions-now-available--.aspx" \t "_blank" Summary of the IFRS Taxonomy Consultative Group discussion now available  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IASB-issues-amendments-to-IAS-16-and-IAS-41-for-bearer-plants-June-2014.aspx" \t "_blank" IASB issues amendments to IAS 16 and IAS 41 for bearer plants  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/Announcing-the-first-issue-of-the-IASB-Investor-Update-June-2014.aspx" \t "_blank" Announcing the first issue of the IASBs Investor Update: our newsletter for the investment community  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/June-IASB-Update-published.aspx" \t "_blank" June IASB Update published  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/Updated-Advisory-Council-Terms-of-Reference-July-2014.aspx" \t "_blank" Updated IFRS Advisory Council Terms of Reference 17 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/IFRS-Foundation-and-ESMA-sign-joint-Statement-of-Protocols-July-2014.aspx" \t "_blank" IFRS Foundation and ESMA sign joint Statement of Protocols 15 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/SME/Pages/Spanish-translation-of-the-June-IFRS-for-SMEs-Update-published-2014.aspx" \t "_blank" Spanish translation of the June IFRS for SMEs Update published 15 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/Reappointment-of-IFRS-Foundation-Trustees-July-2014.aspx" \t "_blank" Reappointment of IFRS Foundation Trustees 11 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Foundation-publishes-IFRS-as-Global-Standards-a-Pocket-Guide-July-2014.aspx" \t "_blank" IFRS Foundation publishes IFRS as global standards: a pocket guide 10 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/2014-Spanish-IFRS-Red-Book-now-available.aspx" \t "_blank" Spanish translation of 2014 IFRS (Red Book)now available 10 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/July-2014-IFRS-IC-Update-published.aspx" \t "_blank" July 2014 IFRS IC Update published 30 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/ProjectUpdate/Pages/Live-web-update-on-IFRS-9-Financial-Instruments-July-2014.aspx" \t "_blank" Live web update on IFRS 9 Financial Instruments 29 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/Investor-Perspective-IFRS-9-A-Complete-Package-for-Investors-July-2014.aspx" \t "_blank" Investor Perspective: IFRS 9: A Complete Package for Investors 25 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/July-IASB-Update-published-2014.aspx" \t "_blank" July IASB Update published 30 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/PressRelease/Pages/IASB-completes-reform-of-financial-instruments-accounting-July-2014.aspx" \t "_blank" IASB completes reform of financial instruments accounting 24 July 2014-- Delivered by Feed43 service  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/Consultation-on-the-impact-of-International-Financial-Reporting-Standards-in-the-EU-August-2014.aspx" Consultation on the impact of IFRS in the EU  HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/Proposed-Interim-Release-2-to-the-IFRS-Taxonomy-2014-Published.aspx" Proposed Interim Release 2 to the IFRS Taxonomy 2014 Published  HYPERLINK "http://www.ifrs.org/Alerts/SME/Pages/IFRS-for-SMEs-Fact-Sheet-updated-August%202014.aspx" IFRS for SMEs Fact Sheet has been updated  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IASB-publishes-proposed-amendments-to-IAS-12-Income-Taxes-August-2014.aspx" IASB publishes proposed amendments to IAS 12 Income Taxes  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IASB-publishes-narrow-scope-amendments-to-IAS-27-Separate-Financial-statements-August-2014.aspx" IASB publishes narrow-scope amendments to IAS 27  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/October-IFRS-Advisory-Council-meeting-Agenda-Papers-posted-2014.aspx" \t "_blank" October IFRS Advisory Council meeting Agenda Papers have been posted  HYPERLINK "http://www.ifrs.org/Alerts/SME/Pages/IFRS-for-SMEs-Update-published-September-2014.aspx" \t "_blank" September IFRS for SMEs Update published  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/Eight-new-jurisdiction-profiles-use-of-IFRS-around-world-September-2014.aspx" \t "_blank" Eight new jurisdiction profiles on the use of IFRS around the world  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IASB-concludes-Annual-Improvements-IFRSs-2012-2014-Cycle.aspx" \t "_blank" IASB concludes the Annual Improvements to IFRSs 20122014 Cycle  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/September-2014-IFRS-IC-Update-published.aspx" \t "_blank" September 2014 IFRS IC Update published 24 September 2014  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/A-Guide-through-IFRS-2012-Green-Book-now-available-September-2014.aspx" \t "_blank" A Guide through IFRS 2014 (Green Book)now available  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/Editorial-Corrections-September-2014.aspx" \t "_blank" Editorial corrections to bound volumes and single IFRSs published  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/September-IASB-Update-published-2014.aspx" \t "_blank" September IASB Update published 26 September 2014  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Foundation-launches-eIFRS-Professional-October-2014.aspx" \t "_blank" IFRS Foundation launches eIFRS Professional  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/New-eIFRS-the-authoritative-source-for-IFRS-October-2014.aspx" \t "_blank" New eIFRS: the authoritative source for IFRS  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/Nearly-6000-Took-Our-Online-IFRS-Quiz-in-the-First-Week-October-2014.aspx" \t "_blank" Nearly 6,000 took our online IFRS quiz in the first week  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Resources-list-updated-October-2014.aspx" \t "_blank" 'IFRS Learning Resources' list updated  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/Report-EFRAG-EFFAS-ABAF-IASB-Joint-User-Outreach-Event-macro-hedging-October-2014.aspx" \t "_blank" Summary report of the EFRAG, EFFAS, ABAF, and IASB Joint Investor Outreach Event on macro hedging  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/IASB-AP-added-October-2014.aspx" \t "_blank" October IASB meeting Agenda Papers have been posted  HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/IFRS-Taxonomy-Updated.aspx" \t "_blank" IFRS Taxonomy 2014 Updated for IFRS 15 Revenue from Contracts with Customers and Common Practice (transport and pharmace...  HYPERLINK "http://www.ifrs.org/Alerts/Conference/Pages/Ian-Mackintosh-speech-Maturing-of-IFRS-November-2014.aspx" \t "_blank" Speech by Ian Mackintosh: 'The Maturing of IFRS'  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/Advisory-Council-meeting-report-posted-October-2014.aspx" \t "_blank" IFRS Advisory Council meeting report posted  HYPERLINK "http://www.ifrs.org/Alerts/SME/Pages/October-IFRS-for-SMEs-Update-published-2014.aspx" \t "_blank" October IFRS for SMEs Update published  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/Takafumi-Sato-appointed-as-Trustee-of-the-IFRS-Foundation-October-2014.aspx" \t "_blank" Takafumi Sato appointed as Trustee of the IFRS Foundation  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/IFRS-Foundation-and-Monitoring-Board-agreed-an-update-to-their-Memorandum-of-Understanding-October-2014.aspx" \t "_blank" The IFRS Foundation and the Monitoring Board have agreed an update to their Memorandum of Understanding  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Spanish-Taxonomy-October-2014.aspx" \t "_blank" The IFRS Taxonomy 2014 Spanish element labels are now available within the Spanish translation of the 2014 Red Book  HYPERLINK "http://www.ifrs.org/Alerts/PressRelease/Pages/IASB-welcomes-appointment-of-new-EFRAG-Board-October-2014.aspx" \t "_blank" IASB welcomes appointment of new EFRAG Board  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/October-IASB-Update-2014.aspx" \t "_blank" October IASB Update published  HYPERLINK "http://www.ifrs.org/Alerts/ProjectUpdate/Pages/Significant-upgrades-to-the-IFRS-Research-Centre-pages-November-2014.aspx" \t "_blank" Significant upgrades to the IFRS Research Centre web pages  HYPERLINK "http://www.ifrs.org/Alerts/XBRL/Pages/ITCG-discussions.aspx" \t "_blank" Summary of the IFRS Taxonomy Consultation Group Discussion now available  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/Alan-Beller-Werner-Brandt-appointed-Trustees-IFRS-Foundation-November-2014.aspx" \t "_blank" Alan Beller and Werner Brandt appointed as Trustees of the IFRS Foundation  HYPERLINK "http://www.ifrs.org/Alerts/Conference/Pages/Speech-by-Michel-Prada-Korea-and-IFRS-November-2014.aspx" \t "_blank" Speech by Michel Prada: 'Korea and IFRS' ( International Federation of Accountants (IFAC) Internacional  HYPERLINK "http://www.ifac.org/publications-resources/ifac-response-european-commission-survey-effects-using-ifrs-eu" IFAC Response to European Commission Survey: Effects of Using IFRS in the EU ( International Financial Reporting Standars (IFRS) Founadation Internacional  HYPERLINK "http://www.ifrs.org/Alerts/SME/Pages/October-IFRS-for-SMEs-Update-published-2014.aspx" October IFRS for SMEs Update published  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/Takafumi-Sato-appointed-as-Trustee-of-the-IFRS-Foundation-October-2014.aspx" Takafumi Sato appointed as Trustee of the IFRS Foundation  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/IFRS-Foundation-and-Monitoring-Board-agreed-an-update-to-their-Memorandum-of-Understanding-October-2014.aspx" The IFRS Foundation and the Monitoring Board have agreed an update to their Memorandum of Understanding  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Spanish-Taxonomy-October-2014.aspx" The IFRS Taxonomy 2014 Spanish element labels are now available within the Spanish translation of the 2014 Red Book  HYPERLINK "http://www.ifrs.org/Alerts/Governance/Pages/IFRS-response-EU-October-2014.aspx" European Commission consultation on the effects of using IFRS in the EU: Response from the IFRS Foundation  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Resources-list-updated-October-2014.aspx" 'IFRS Learning Resources' list updated  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Foundation-launches-eIFRS-Professional-October-2014.aspx" IFRS Foundation launches eIFRS Professional  HYPERLINK "http://www.ifrs.org/Alerts/PressRelease/Pages/IASB-welcomes-appointment-of-new-EFRAG-Board-October-2014.aspx" IASB welcomes appointment of new EFRAG Board  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/October-IASB-Update-2014.aspx" October IASB Update published  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/Report-EFRAG-EFFAS-ABAF-IASB-Joint-User-Outreach-Event-macro-hedging-October-2014.aspx" Summary report of the EFRAG, EFFAS, ABAF, and IASB Joint Investor Outreach Event on macro hedging  HYPERLINK "http://www.ifrs.org/Alerts/Meeting/Pages/IASB-AP-added-October-2014.aspx" October IASB meeting Agenda Papers have been posted ( International Forum on Accountancy Development (IFAD) International  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-ic-agenda" Agenda for the July 2014 IFRS Interpretations Committee meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrsf-agenda" Agenda for the July 2014 IFRS Foundation Trustees meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-ac-report" Report on the June 2014 IFRS Advisory Council meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/06/fourth-global-ifrs-banking-survey" Fourth Global IFRS Banking Survey Ready to land  HYPERLINK "http://www.iasplus.com/en/news/2014/06/japan" New plank of Japanese growth programme includes promotion of further voluntary use of IFRSs  HYPERLINK "http://www.iasplus.com/en/news/2014/06/efrag-ifrs-3" EFRAG submits collected views of European preparers and users on IFRS 3  HYPERLINK "http://www.iasplus.com/en/news/2014/07/iasb-meeting" June 2014 IASB meeting notes Part 3 (concluded)  HYPERLINK "http://www.iasplus.com/en/news/2014/06/hedge-investor-perspective" IASB issues an Investor Perspectives article on hedge accounting  HYPERLINK "http://www.iasplus.com/en/news/2014/06/efrag-status-report-4" Updated EFRAG endorsement status report includes newly issued amendments to IAS 16 and IAS 41  HYPERLINK "http://www.iasplus.com/en/news/2014/06/ias-41" IASB brings bearer plants into the scope of IAS 16  HYPERLINK "http://www.iasplus.com/en/news/2014/06/investor-perspectives" Latest IASB 'Investor Perspectives' published  HYPERLINK "http://www.iasplus.com/en/news/2014/06/investor-update" IASB launches newsletter for investors  HYPERLINK "http://www.iasplus.com/en/news/2014/06/work-plan" IASB work plan update for June 2014  HYPERLINK "http://www.iasplus.com/en/news/2014/06/efrag-status-report-3" Updated EFRAG endorsement status report reflects positive ARC vote on IAS 19 amendmends and new expected endorsement dates for annual improvements  HYPERLINK "http://www.iasplus.com/en/news/2014/07/cee-research" Collection of research papers on IFRS application in Central and Eastern Europe  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-ac-terms-amended" IFRS Advisory Councils terms of reference amended  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrsf-conference-mexico" IFRS conference in Mexico City announced  HYPERLINK "http://www.iasplus.com/en/news/2014/07/esma-ifrsf" Further collaboration planned between ESMA and IFRS Foundation  HYPERLINK "http://www.iasplus.com/en/news/2014/07/trustees-reappointed" IFRS Foundation Trustees reappointed  HYPERLINK "http://www.iasplus.com/en/news/2014/07/financial-institutions-ifrs-conference" ICAEW and IFRS Foundation Financial Institutions IFRS Conference announced  HYPERLINK "http://www.iasplus.com/en/news/2014/07/india" India may apply IFRS converged standards from 2016-2017  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-as-global-standards" New 'IFRS as global standards' publication  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-ic-agenda" Agenda for the July 2014 IFRS Interpretations Committee meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/07/dcl-ias-1" We comment on the proposed IAS 1 amendments ED  HYPERLINK "http://www.iasplus.com/en/news/2014/07/agenda-for-july-2014-iasb-meeting" Agenda for July 2014 IASB meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/08/ec-ias-regulation-public-consultation" European Commission consults on the impact of IFRSs in the EU  HYPERLINK "http://www.iasplus.com/en/news/2014/08/ifric-ic-meeting-notes" July 2014 IFRS Interpretations Committee meeting notes  HYPERLINK "http://www.iasplus.com/en/news/2014/07/asbj-jmis" ASBJ proposes use of modified IFRS  HYPERLINK "http://www.iasplus.com/en/news/2014/07/efrag-final-endorsement" EFRAG issues two final endorsement advices and effects study reports on the amendments to IFRS 11 and IAS 16/IAS 38  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-9" IASB publishes final version of IFRS 9  HYPERLINK "http://www.iasplus.com/en/news/2014/07/smeig-ed-ifrs-for-smes" SMEIG begins recommendation process for the IASB's IFRS for SMEs ED  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrsf-meeting-report" Report from July 2014 IFRS Foundation Trustees meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/07/ifrs-9-webcasts" IASB webcasts on IFRS 9  HYPERLINK "http://www.iasplus.com/en/news/2014/07/cee-research" Collection of research papers on IFRS application in Central and Eastern Europe  HYPERLINK "http://www.iasplus.com/en/news/2014/08/ipsasb-ed" IPSASB proposes to align IPSASs with recent IASB pronouncements  HYPERLINK "http://www.iasplus.com/en/news/2014/08/iasb-meeting-3" July 2014 IASB meeting notes Part 3  HYPERLINK "http://www.iasplus.com/en/news/2014/07/work-plan-2" IASB issues second work plan update for July  HYPERLINK "http://www.iasplus.com/en/news/2014/07/iasb-meeting-2" July 2014 IASB meeting notes Part 2  HYPERLINK "http://www.iasplus.com/en/news/2014/07/work-plan" IASB work plan update for July 2014  HYPERLINK "http://www.iasplus.com/en/news/2014/07/efrag-status-report" Updated EFRAG endorsement status report for draft endorsement advice letter on amendments to IAS 16 and IAS 41  HYPERLINK "http://www.iasplus.com/en/news/2014/07/dcl-ias-1" We comment on the proposed IAS 1 amendments ED  HYPERLINK "http://www.iasplus.com/en/news/2014/10/fee" FEE 'cannot envisage' any alternative to IFRSs  HYPERLINK "http://www.iasplus.com/en/news/2014/10/swiss-ifrs-survey" IFRS Survey 2014: Financial reporting by listed companies - Spotlight on Swiss trends  HYPERLINK "http://www.iasplus.com/en/news/2014/10/ifac-g-20" IFAC provides recommendations to G-20  HYPERLINK "http://www.iasplus.com/en/news/2014/10/iasb-agenda" Agenda for October 2014 IASB meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/10/iasb-meeting-3" September 2014 IASB meeting notes Part 3 (concluded)  HYPERLINK "http://www.iasplus.com/en/news/2014/10/research-forum" Papers presented at the IASB Research Forum  HYPERLINK "http://www.iasplus.com/en/news/2014/10/ifrsf-and-mb-mou" IFRS Foundation and Monitoring Board update their Memorandum of Understanding  HYPERLINK "http://www.iasplus.com/en/news/2014/10/takafumi-sato" IFRS Foundation appoints Trustee  HYPERLINK "http://www.iasplus.com/en/news/2014/10/trustee-summary" Report from October 2014 IFRS Foundation Trustees meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/10/smeig-report" SMEIG provides recommendations on IASB's IFRS for SMEs ED  HYPERLINK "http://www.iasplus.com/en/news/2014/10/japan" Importance of global accounting standards and increase in voluntary IFRS application in Japan  HYPERLINK "http://www.iasplus.com/en/news/2014/10/ifrsf-ec-response" IFRS Foundation responds to the EC consultation on the impact of IFRS in the EU  HYPERLINK "http://www.iasplus.com/en/news/2014/10/eifrs" IFRS Foundation revamps eIFRS portal  HYPERLINK "http://www.iasplus.com/en/news/2014/10/efrag" Updated EFRAG endorsement status report for draft endorsement advice letter on IFRS 15  HYPERLINK "http://www.iasplus.com/en/news/2014/10/prada" IFRSs 'reduce friction' in the global financial system  HYPERLINK "http://www.iasplus.com/en/news/2014/10/efrag-dcl-unit-of-account" EFRAG draft comment letter on the IASB's Exposure Draft regarding the unit of account  HYPERLINK "http://www.iasplus.com/en/news/2014/10/iasb-meeting-2" October 2014 IASB meeting notes Part 2  HYPERLINK "http://www.iasplus.com/en/news/2014/10/work-plan" IASB issues work plan update for October 2014  HYPERLINK "http://www.iasplus.com/en/news/2014/10/efrag-dcl-rra" EFRAG draft comment letter on the IASB's Discussion Paper on rate regulation  HYPERLINK "http://www.iasplus.com/en/news/2014/10/iasb-meeting-oct-1" October 2014 IASB meeting notes Part 1  HYPERLINK "http://www.iasplus.com/en/news/2014/10/efrag-dea" Updated EFRAG endorsement status report for draft endorsement advice letter on amendments to IAS 27  HYPERLINK "http://www.iasplus.com/en/news/2014/10/cl-dp-2014-1" We comment on the IASB discussion paper on macro hedging  HYPERLINK "http://www.iasplus.com/en/news/2014/10/iasb-agenda" Agenda for October 2014 IASB meeting  HYPERLINK "http://www.iasplus.com/en/news/2014/10/iasb-meeting-3" September 2014 IASB meeting notes Part 3 (concluded) ( Israel Accounting Standards Board (IsASB) Israel  HYPERLINK "http://www.iasb.org.il/news/newsitem.asp?id=111"  29  2014      "      "              .                IFRS             . ( Japanese Institute of Certified Public Accountants (JICPA)  Japn  HYPERLINK "http://www.hp.jicpa.or.jp/english/news/2014/07/index.html" \l "12862" \t "_blank" JICPA co-sponsored symposium,"Facing the growing need for IFRS application"was successful ( Junta de Decanos de Colegios de Contadores Pblicos de Per  HYPERLINK "http://jdccpp.com/diplomado-en-niif" II Diplomado en NIIF ( Malaysian Institute of Accountants (MIA) Malasia  HYPERLINK "http://www.mia.org.my/new/news_details.asp?tid=6&rid=5&id=4855" 17 & 18 Nov 2014 - MFRS/IFRS Overview and Update - Preparing for  HYPERLINK "http://www.mia.org.my/new/news_details.asp?tid=6&rid=5&id=4885" 17 & 18 Nov 2014-MFRS/IFRS Overview and Update - Preparing for 20 ( Malta Institute of Accountants Malta  HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=3446" TECH 01.14 - Interaction between IFRS 10 and 7 Directive HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=3446" TECH 01.14 - Interaction between IFRS 10 and 7 Directive HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=3446" Read More  HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=3451" IASB completes reform of financial instruments accounting  HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=3451" IASB completes reform of financial instruments accounting HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=3451" Read More  HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=3445" IASB issues amendments to IAS 16 and IAS 41 for bearer plants HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=3445" Read More  HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=3469" IASB concludes the Annual Improvements to IFRSs 20122014 Cycle HYPERLINK "http://www.miamalta.org/NewsDetails.aspx?nid=3469" Read More ( National Association of State Boards of Accountancy (NASBA) Estados Unidos de Amrica  HYPERLINK "http://nasba.org/blog/2014/08/12/ifrs-15-will-not-be-tested-before-january-1-2016/" \t "_blank" IFRS 15 Will Not be Tested Before January 1, 2016 ( National Board of Accountants and Auditors (NBBA) Tanzania  HYPERLINK "http://www.nbaa-tz.org/nbaanews/checklist.pdf" Checklist for evaluating Financial Statements IFRSs ( Organismo Italiano di Contabilit (OIC) Italia  HYPERLINK "http://www.fondazioneoic.eu/?p=10465" \t "_blank" IFRS Foundation cerca Senior Technical Manager e Technical Associate per il progetto Financial Instruments   HYPERLINK "http://www.fondazioneoic.eu/?p=11074" \t "_blank" IASB pubblica lED Investment EntitiesApplying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28)   HYPERLINK "http://www.fondazioneoic.eu/?p=11109" \t "_blank" Regolamento (UE) 634/2014 che adotta lIFRIC 21 Tributi   HYPERLINK "http://www.fondazioneoic.eu/?p=11237" \t "_blank" Commenti OIC sullEFRAG draft endorsement advice su IASB Amendments to IFRS 11  HYPERLINK "http://www.fondazioneoic.eu/?p=11201" \t "_blank" Commenti OIC su IASB Request for information on Post Implementation Review of IFRS 3 Business Combination  HYPERLINK "http://www.fondazioneoic.eu/?p=11199" \t "_blank" Commenti OIC sull EFRAG draft comment letter sullo IASB ED Proposed Amendments to IAS 1 Disclosure Initiative  HYPERLINK "http://www.fondazioneoic.eu/?p=11393" \t "_blank" Commenti OIC sullEFRAG draft comment letter su IASBs quality control procedures  HYPERLINK "http://www.fondazioneoic.eu/?p=11442" \t "_blank" Consultazione della Commissione Europea sullimpatto degli IFRS in Europa ( Reports on the Observance of Standards & Codes (ROSC) International  HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=41918.0" Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=41918.0" Working Paper No. 14/170 ( SAMantilla Colombia  HYPERLINK "http://media.wix.com/ugd/e8a62c_bac4019098cf4487b947f2012173fc17.pdf" \t "_blank" Los impactos del IFRS 15 (Julio 14 de 2014) ( South African Institute if Chartered Accountants (SAICA) Sudfrica  HYPERLINK "http://www.saica.co.za/DesktopModules/EngagePublish/itemlink.aspx?itemId=4621" \t "_blank" Financial Reporting landscape set to change in the Agricultural Sector Johannesburg, Wednesday,22 July 2014 The South African Institute of Chartered Accountants (SAICA) believes that the new amendments to the agriculture standard in the International Financial Reporting Standards (IFRS) are set to change the financial reporting landscape for those entitiesfrom co-operatives to listed companies operating in the agricultural sector.  HYPERLINK "http://www.saica.co.za/DesktopModules/EngagePublish/itemlink.aspx?itemId=4638" \t "_blank" SA Companies affected by new financial reporting standards on financial instruments The South African Institute of Chartered Accountants (SAICA) notes that profitability, liquidity, key financial ratios and headline earnings of most companies will be affected by the new financial reporting standard on financial instruments (IFRS 9 Financial Instruments). ( Superintendencia de Puertos y Transporte Colombia  HYPERLINK "http://www.superservicios.gov.co/Servicio-a-empresas/Proceso-NIIF/Informacion-de-interes/Memorias-de-la-Socializacion-del-proceso-de-convergencia-a-NIIF-Decreto-3022-2013-Grupo-2" \t "_blank" Memorias de la Socializacin del proceso de convergencia a NIIF Decreto 3022/2013 - Grupo 2 ( Superintendencia de Vigilancia y Seguridad Privada Colombia  HYPERLINK "http://www.supervigilancia.gov.co/?idcategoria=71948" Hasta julio 31, Grupo 1 NIIF deber diligenciar el formato Estado de Situacin Financiera de Apertura  HYPERLINK "mailto:Hasta%20julio%2031,%20Grupo%201%20NIIF%20deber%C3%A1%20diligenciar%20el%20formato%20Estado%20de%20Situaci%C3%B3n%20Financiera%20de%20Apertura%20%E2%80%94%20La%20SuperVigilancia%20informa%20que%20la%20Solicitud%20del%20Estado%20de%20Situaci%C3%B3n%20Financiera%20de%20Apertura%20(ESFA)%20para%20los%20preparadores%20de%20Informaci%C3%B3n%20Financiera%20clasificados%20en%20el%20Grupo%201,%20deber%C3%A1%20diligenciarse%20a%20m%C3%A1s%20tardar%20el%2031%20de%20julio%20y%20enviarla%20a%20esfa@supervigilancia.gov.co.%20Aqu%C3%AD%20formato." Hasta julio 31, Grupo 1 NIIF deber diligenciar el formato Estado de Situacin Financiera de Apertura La SuperVigilancia informa que la Solicitud del Estado de Situacin Financiera de Apertura (ESFA) para los preparadores de Informacin Financiera clasificados en el Grupo 1, deber diligenciarse a ms tardar el 31 de julio y enviarla a esfa@supervigilancia.gov.co. Aqu formato.  HYPERLINK "http://www.supervigilancia.gov.co/index.php?idcategoria=72033" Plan de Accin para servicios del Grupo 2 NIIF  HYPERLINK "http://www.supervigilancia.gov.co/index.php?idcategoria=72061" Consulte la gua prctica para elaborar el ESFA (NIIF - PYMES)  HYPERLINK "http://www.supervigilancia.gov.co/index.php?idcategoria=72033" Plan de Accin para servicios del Grupo 2 NIIF  HYPERLINK "mailto:Hasta%20julio%2031,%20Grupo%201%20NIIF%20deber%C3%A1%20diligenciar%20el%20formato%20Estado%20de%20Situaci%C3%B3n%20Financiera%20de%20Apertura%20%E2%80%94%20La%20SuperVigilancia%20informa%20que%20la%20Solicitud%20del%20Estado%20de%20Situaci%C3%B3n%20Financiera%20de%20Apertura%20(ESFA)%20para%20los%20preparadores%20de%20Informaci%C3%B3n%20Financiera%20clasificados%20en%20el%20Grupo%201,%20deber%C3%A1%20diligenciarse%20a%20m%C3%A1s%20tardar%20el%2031%20de%20julio%20y%20enviarla%20a%20esfa@supervigilancia.gov.co.%20Aqu%C3%AD%20formato." Hasta julio 31, Grupo 1 NIIF deber diligenciar el formato Estado de Situacin Financiera de Apertura ( Wirstschaftsprferkammer (WPK) Alemania  HYPERLINK "http://www.wpk.de/neu-auf-wpkde/alle/2014/sv/iasb-veroeffentlichung-eines-exposure-draft-zu-aenderungen-an-ias-12/" IASB: Verffentlichung eines Exposure Draft zu nderungen an IAS12  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IASB-concludes-Annual-Improvements-IFRSs-2012-2014-Cycle.aspx" IASB: Annual Improvements to IFRSs 2012-2014 verffentlicht  HYPERLINK "http://www.ifrs.org/Alerts/Publication/Pages/IASB-concludes-Annual-Improvements-IFRSs-2012-2014-Cycle.aspx" IASB: Annual Improvements to IFRSs 2012-2014 verffentlicht ( XBRL International International  HYPERLINK "http://www.javeriana.edu.co/Angeles/Documents/Novitas/Impact%20of%20IFRS%20in%20the%20EU%20%E2%80%94%20The%20deadline%20for%20response%20to%20the%20European%20Commission's%20public%20consultation%20on%C2%A0Regulation%201606/2002%20(" Impact of IFRS in the EU (  ( American Accounting Association (AAA) - Management Accounting Section  HYPERLINK "http://aaahq.org/MAS/index.cfm" 2014 Management Accounting Section Research and Case Conference and IMA Doctoral Colloquium  HYPERLINK "http://aaajournals.org/loi/jmar" Journal of Management Accounting Research  HYPERLINK "http://aaahq.org/MAS/awards/lifetime/award.cfm" 2014 Lifetime Contribution to Management Accounting Award  HYPERLINK "http://aaahq.org/MAS/index.cfm" Become a Member of the Management Accounting Section  HYPERLINK "http://aaajournals.org/doi/abs/10.2308/iace-50671" \t "_self" Discussing Variance Analysis with the Performance of a Basketball Team   HYPERLINK "http://aaajournals.org/doi/abs/10.2308/accr-50806" \t "_self" Determinants of Sticky Costs: An Analysis of Cost Behavior using United States Air Transportation Industry Data   HYPERLINK "http://aaajournals.org/doi/abs/10.2308/accr-50732" \t "_self" Earnings Targets and Annual Bonus Incentives   HYPERLINK "http://aaajournals.org/doi/abs/10.2308/accr-50757" \t "_self" The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information   HYPERLINK "http://aaajournals.org/doi/abs/10.2308/accr-50796" \t "_self" Organizational Form and Accounting Choice: Are Nonprofit or For-Profit Managers More Aggressive?  ( American Institute of Certified Public Accountants (AICPA)  HYPERLINK "http://www.cgma.org/Magazine/News/Pages/20149580.aspx" PwC offers model for medal success in Sochi  HYPERLINK "http://www.cgma.org/Magazine/News/Pages/20149569.aspx" Five key defences against risk  HYPERLINK "http://www.cgma.org/Magazine/News/Pages/20149566.aspx" Global management accounting principles open for comment  HTMLCONTROL Forms.HTML:Hidden.1  HYPERLINK "http://www.cgma.org/magazine/news/pages/20149559.aspx" How to keep employees from wasting time  HYPERLINK "http://www.cgma.org/magazine/news/pages/20149552.aspx" Regulation leads list of top ten risks for 2014   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149399.aspx" How to predict the value of marketing activity   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149510.aspx" India remains top investment market despite challenges   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149547.aspx" How the lease accounting proposal may change   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149550.aspx" Crowdfunding poses benefits, risks   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149468.aspx" Seven ways for US small businesses to rein in health-care costs   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149530.aspx" What keeps heads of tax in Europe up at night   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149412.aspx" The best-paying accounting jobs in Canada   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149515.aspx" Lessors, lessees see difficulties in proposed changes   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139185.aspx" How CFOs and supply-chain leaders can boost earnings   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149504.aspx" FAF to pay up to $3 million to help IASBs convergence work   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149477.aspx" CEOs rank technology as most transformative trend   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149495.aspx" European audit reform proposal moving forward   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149479.aspx" EU Joint Transfer Pricing Forum adopts compensating adjustment recommendations   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149465.aspx" Introducing: The "conscience in your pocket"   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149407.aspx" Why the job-hopper label is one to avoid   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149458.aspx" UK regulator reviews audit reforms, considers EU proposal   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149366.aspx" Around the world, pay raises in 2014 are projected to shrink   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139425.aspx" Maquiladoras get tax reprieve from Mexicos president   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149416.aspx" Which countries are best prepared to benefit from globalisation?   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139280.aspx" Management accountants see average salaries rise 3%   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149404.aspx" Inspiring collaboration is critical for higher growth   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149410.aspx" Swiss court stops handover of tax information to US   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149359.aspx" Six fraud and corruption trends for 2014   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149381.aspx" How to start a successful cross-border investigation   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139325.aspx" Asias Big Data problem   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139337.aspx" Seven changes new revenue standard may bring   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139335.aspx" Italys parliament passes Google tax on digital advertisements   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139317.aspx" Improved business climate on the horizon in US, survey says   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139322.aspx" SEC to update rules for corporate disclosures   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139315.aspx" Six more countries sign FATCA agreements with US   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139296.aspx" Most productive day for US workers? Its Tuesday   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139300.aspx" EU member states approve mandatory audit firm rotation   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139290.aspx" Preliminary EU agreement includes audit firm rotation  How to finance an acquisition Collaborating for effective governance NETWORKING TIPS FOR INTROVERTS THE REVISED ACCOUNTING MODEL FOR REVENUE RECOGNITIONWHY COMPANIES SHOULD CARE NOW ( Asia-Pacific Management Accounting Association (APMAA)  HYPERLINK "http://www.dab.hi-ho.ne.jp/s-ueno/APMAA_asia/2014_conference1.htm" APMAA 2014 Annual Conference in Bangkok DETERMINANTS OF BANK PERFORMANCE: CONVENTIONAL VERSUS ISLAMIC. NABILAH ROZZANI AND RASHIDAH ABDUL RAHMAN PERFORMANCE GOVERNANCE OF BANK EFFICIENCY: CONVENTIONAL VERSUS ISLAMIC. NABILAH ROZZANI AND RASHIDAH ABDUL RAHMAN ZAKAT INDEX: ASSESING THE PERFORMANCE OF ZAKAT ORGANIZATIONS IN MALAYSIA. ABD HALIM MOHD NOOR ( Associaci Catalana de Comptabilitat i Direcci ACCID  HYPERLINK "http://www.accid.org/noticiaES.php?id=241" La Comisin Europea ha concedido una prrroga hasta el 1 de agosto de 2014 para la migracin a SEPA  HYPERLINK "http://www.accid.org/noticiaES.php?id=242" La Comisin de Contabilidad de Cooperativas pasa a llamarse Comisin de Contabilidad de Cooperativas y Entidades No Lucrativas  HYPERLINK "http://www.accid.org/noticiaES.php?id=240" Modificacin de la Norma Tcnica de Auditora sobre la aplicacin del principio de empresa en funcionamiento y modificacin de la Norma de Control Calidad Interno de los auditores de cuentas y sociedades de auditora  CAMBIOS EN LA GESTIN EL VALOR DE LOS SERVICIOS LA TIRANA DEL PRESUPUESTO: ERRORES TPICOS DE LAS EMPRESAS CREATIVIDAD Y DIRECTIVOS ( IAS Plus Latest edition of EFRAG Insider EU Directive on disclosure of non-financial and diversity information published Chairman Michel Prada explains that only full use of IFRSs will bring needed familiarity Final guide on supplementary financial measures The Bruce Column Making the long-term work  HYPERLINK "http://www.iasplus.com/en/news/2014/02/ir-research" ACCA, IAAER and IIRC invite proposals for research into integrated reporting  HYPERLINK "http://www.iasplus.com/en/news/2014/01/iirc-sasb-mou" IIRC and SASB sign cooperation agreement ( Asociacin Brasilera de Costos ABC  HYPERLINK "http://www.abcustos.org.br/informativo/view?ID_INFORMATIVO=33" Notcia - VII Congresso Internacional de Gesto da Amrica Latina.  HYPERLINK "http://www.abcustos.org.br/informativo/view?ID_INFORMATIVO=32" Notcia - Revista do Instituto Internacional de Custos edio n12  HYPERLINK "http://www.abcustos.org.br/informativo/view?ID_INFORMATIVO=26" Notcia - Vdeo XX anos - Associao Brasileira de Custos. ( Asociacin Espaola de Contabilidad y de Administracin de Empresas (AECA)  HYPERLINK "http://www.aeca.es/aal_colombia2014/aal2014peticiontrabajos.pdf" II Encuentro Internacional AECA en Amrica Latina - AAL 2014 Diferencias de cambio y conversin de estados financieros en moneda extranjera. Revista AECA N 107. Septiembre 2014 Earnings management and the contest to the control: an international analysis of family-owned firms Identifying credit procyclicality processes and the impact of statistical provision in Spain: analysis of bank financial statements Sistemas de incentivos y entornos de produccin recprocos: efecto en el rendimiento de equipo Overinvestment, subsequent earnings management, and CEO tenure Management accounting change and agency in embedded situations Cost of debt capital and audit in Spanish SMEs ( Association of Taxation & Management Accountants ATMA  HYPERLINK "http://www.atma.com.au/atmanews/tpb-releases-guidance-on-managing-conflicts-of-interest" TPB releases guidance on managing conflicts of interest   HYPERLINK "http://www.atma.com.au/atmanews/ato-secure-messaging-on-the-portal" ATO secure messaging on the Portal  HYPERLINK "http://www.atma.com.au/atmanews/eft-refunds-for-2014" EFT refunds for 2014  HYPERLINK "http://www.atma.com.au/atmanews/meet-the-tax-practitioners-board-in-canberra" Meet the Tax Practitioners Board in Canberra  HYPERLINK "http://www.atma.com.au/atmanews/asic-warns-of-online-fraud" ASIC warns of online fraud  HYPERLINK "http://www.atma.com.au/atmanews/annual-returns-for-newly-registered-smsfs-due-28-feb" Annual returns for newly registered SMSFs due 28 Feb ( Business Finance  HYPERLINK "http://businessfinancemag.com/planning-budgeting-amp-reporting/rolling-forecasts-business-imperative-2014-and-beyond" Rolling Forecasts: A Business Imperative for 2014 and Beyond  HYPERLINK "http://businessfinancemag.com/blog/passionate-appeal-activity-based-costing-abc" \o "A Passionate Appeal for Activity-Based Costing (ABC)" A Passionate Appeal for Activity-Based Costing (ABC)  HYPERLINK "http://businessfinancemag.com/blog/2014-academy-awards-and-analytics-based-performance-management" \o "2014 Academy Awards and Analytics-based Performance Management" 2014 Academy Awards and Analytics-based Performance Management  HYPERLINK "http://businessfinancemag.com/blog/how-corporate-performance-management-cpm-similar-football" \o "How is Corporate Performance Management (CPM) Similar to Football?" How is Corporate Performance Management (CPM) Similar to Football?  HYPERLINK "http://businessfinancemag.com/blog/can-accountants-grow-beans-too" \o "Can Accountants Grow the Beans Too?" Can Accountants Grow the Beans Too?  HYPERLINK "http://businessfinancemag.com/planning-budgeting-amp-reporting/gauging-your-predictive-business-analytics-capabilities-leads-break" \o "Gauging Your Predictive Business Analytics Capabilities Leads to Breakthrough Performance" Gauging Your Predictive Business Analytics Capabilities Leads to Breakthrough Performance  HYPERLINK "http://businessfinancemag.com/planning-budgeting-amp-reporting/when-it-comes-planning-and-budgeting-lose-tradition" \o "When It Comes to Planning and Budgeting, Lose the Tradition" When It Comes to Planning and Budgeting, Lose the Tradition ( CA Magazine  HYPERLINK "http://www.camagazine.com/archives/print-edition/2013/aug/features/camagazine74776.aspx" Train with no pain  HYPERLINK "http://www.camagazine.com/archives/print-edition/2013/aug/upfront/news-and-trends/camagazine74764.aspx" Numbers game ( Chartered Accountants Ireland  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/New-Study-Reveals-Ethical-Business-Practices-Create-Long-Term-Shareholder-Value-/" \o "New Study Reveals Ethical Business Practices Create Long-Term Shareholder Value " New Study Reveals Ethical Business Practices Create Long-Term Shareholder Value   HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/Commission-Cautions-Poland-on-VAT-Rates-for-Medical-Equipment-and-Pharmaceutical-Products/" \o "Commission Cautions Poland on VAT Rates for Medical Equipment and Pharmaceutical Products" Commission Cautions Poland on VAT Rates for Medical Equipment and Pharmaceutical Products  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/Supreme-Court-says-no-to-widening-legal-professional-privilege1/" \o "Supreme Court says no to widening legal professional privilege" Supreme Court says no to widening legal professional privilege  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/Recently-Published-Strategic-Cost-Reduction--2nd-Edition-/" \o "Recently Published: Strategic Cost Reduction 2nd Edition " Recently Published: Strategic Cost Reduction 2nd Edition  ( Chartered Global Management Accountant  HYPERLINK "http://www.cgma.org/Magazine/News/Pages/20149580.aspx" PwC offers model for medal success in Sochi  HYPERLINK "http://www.cgma.org/Magazine/News/Pages/20149569.aspx" Five key defences against risk  HYPERLINK "http://www.cgma.org/Magazine/News/Pages/20149566.aspx" Global management accounting principles open for comment  HTMLCONTROL Forms.HTML:Hidden.1  HYPERLINK "http://www.cgma.org/magazine/news/pages/20149559.aspx" How to keep employees from wasting time  HYPERLINK "http://www.cgma.org/magazine/news/pages/20149552.aspx" Regulation leads list of top ten risks for 2014   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149399.aspx" How to predict the value of marketing activity   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149510.aspx" India remains top investment market despite challenges   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149547.aspx" How the lease accounting proposal may change   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149550.aspx" Crowdfunding poses benefits, risks   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149468.aspx" Seven ways for US small businesses to rein in health-care costs   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149530.aspx" What keeps heads of tax in Europe up at night   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149412.aspx" The best-paying accounting jobs in Canada   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149515.aspx" Lessors, lessees see difficulties in proposed changes   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139185.aspx" How CFOs and supply-chain leaders can boost earnings   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149504.aspx" FAF to pay up to $3 million to help IASBs convergence work   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149477.aspx" CEOs rank technology as most transformative trend   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149495.aspx" European audit reform proposal moving forward   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149479.aspx" EU Joint Transfer Pricing Forum adopts compensating adjustment recommendations   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149465.aspx" Introducing: The "conscience in your pocket"   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149407.aspx" Why the job-hopper label is one to avoid   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149458.aspx" UK regulator reviews audit reforms, considers EU proposal   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149366.aspx" Around the world, pay raises in 2014 are projected to shrink   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139425.aspx" Maquiladoras get tax reprieve from Mexicos president   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149416.aspx" Which countries are best prepared to benefit from globalisation?   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139280.aspx" Management accountants see average salaries rise 3%   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149404.aspx" Inspiring collaboration is critical for higher growth   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149410.aspx" Swiss court stops handover of tax information to US   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149359.aspx" Six fraud and corruption trends for 2014   HYPERLINK "http://www.cgma.org/magazine/news/pages/20149381.aspx" How to start a successful cross-border investigation   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139325.aspx" Asias Big Data problem   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139337.aspx" Seven changes new revenue standard may bring   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139335.aspx" Italys parliament passes Google tax on digital advertisements   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139317.aspx" Improved business climate on the horizon in US, survey says   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139322.aspx" SEC to update rules for corporate disclosures   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139315.aspx" Six more countries sign FATCA agreements with US   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139296.aspx" Most productive day for US workers? Its Tuesday   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139300.aspx" EU member states approve mandatory audit firm rotation   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139290.aspx" Preliminary EU agreement includes audit firm rotation   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139282.aspx" Taxes on Mexicos maquiladoras set to rise, but government may relent   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139215.aspx" Corruption remains a serious problem in BRICS, study finds   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139204.aspx" Five tips for successful revenue recognition implementation   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139249.aspx" IASB proposes narrow-scope annual improvements   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139222.aspx" UK FRC proposals would simplify accounting for micro-entities   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139220.aspx" Effects of nonaudit services at audit firms concern PCAOB, SEC   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139217.aspx" Beswick: Rulemaking preventing SEC from deciding on IFRS   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139207.aspx" IIRC releases International Integrated Reporting Framework   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139202.aspx" US finance executives show increasing optimism about their companies   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139176.aspx" How to develop your personal brand   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139177.aspx" IASB proposes amendments to IAS 27 to allow equity method   HYPERLINK "http://www.cgma.org/magazine/news/pages/20139117.aspx" Six ways to build employee engagement  ( Chartered Institute of Management Accountants (CIMA) Global demand for ACMAs stays strong Financial reporting news Ethics and accounting how do you impact on the extended value chain? Financial Reporting news CIMA elects new president Spreadsheet skills: most complex function ever..? Keeping up with interview styles Financial Reporting news Building clinical engagement with costing Costs, care and rationing Sri Lanka crowned champions at CIMA 2014 Global Business Challenge Cutting clutter to reveal clear and concise reporting Financial Reporting News Anti money laundering and counter-terrorist financing CIMA communicates on engagement Financial Reporting News Using integrated reporting to help create value and effectively tell the full story Certificate in Shared Services Financial reporting News CIMA launches global Certificate in Shared Services Five steps to raise an ethical concern How to build a motivated team  HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Malaysia/Newsletters%20and%20reports/A%20blueprint%20for%20success%20in%20business%20-%2027%20Sep%202013-copy%20from%20BT.pdf" A blueprint for success in business  HYPERLINK "http://www.cimaglobal.com/Our-locations/NewZealand/News/" Annual member meetings. New Zealand  HYPERLINK "http://raconteur.net/business/question-of-growing-green-shoots" \t "_top" \o "to the article" Business confidence and growth(open letter, Raconteur, Times Supplement)  HYPERLINK "http://www.cimaglobal.com/Students/Student-e-magazine/Velocity-August-2013/C05-Business-for-the-long-term--CIMA-and-professionalism/" \t "_top" \o "To Velocity article" C05: Business for the long term - CIMA and professionalism (Velocity)  HYPERLINK "http://www.cimaglobal.com/Students/Student-e-magazine/Velocity-October-2013/C05-ethical-dilemmas--what-if-it-happened-to-you-/" \t "_top" \o "to Velocity" C05: ethical dilemmas - what if it happened to you? (Velocity)  HYPERLINK "http://www.fm-magazine.com/news/cima-news/cfos-value-reputation-over-short-term-profits" \t "_top" \o "to Financial Management" CFOs value reputation over short-term profits (Financial Management)  HYPERLINK "http://www.cimaglobal.com/Thought-leadership/Research-Funding/" CIMA's new Funding Opportunities for Seedcorn Research & Conferences  HYPERLINK "http://www.cimaglobal.com/Our-locations/Poland/News/" CGMA designation awarded imperial sponsorship for WCOA 2014  HYPERLINK "http://www.cimaglobal.com/Our-locations/Russia-and-CIS/News/" CGMA designation awarded imperial sponsorship for WCOA 2014  HYPERLINK "http://www.cimaglobal.com/Our-locations/Poland/News/" CGMA designation awarded imperial sponsorship for WCOA 2014  HYPERLINK "http://www.cimaglobal.com/About-us/Press-office/Press-releases/2013/CIMA-and-CIPD-announce-collaboration-to-strengthen-connection-between-finance-and-HR/" CIMA and CIPD announce collaboration to strengthen connections between finance and HR  HYPERLINK "http://www.cimaglobal.com/Our-locations/Myanmar/University-partnerships/" CIMA honours Professor U Maw Than  HYPERLINK "http://www.cimaglobal.com/Our-locations/Africa/News/" CIMA launches first centre of excellence for accounting research in Africa  HYPERLINK "http://www.cimaglobal.com/Our-locations/Myanmar/University-partnerships/" CIMA-MICPA CFO Programme  HYPERLINK "http://www.cimaglobal.com/Our-locations/Africa/News/" CIMA recognised as the professional body for management accountants in South Africa  HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Australia/Australasia%20Voice%202.pdf" Australasia Voice  HYPERLINK "http://www.cimaglobal.com/Our-locations/Africa/News/"  HYPERLINK "http://www.cimaglobal.com/About-us/Press-office/Press-releases/2013/CIMA-shows-professionals-how-to-do-the-right-thing/" \t "_top" \o "to the article" CIMA shows professionals how to do the right thing (Insight)  HYPERLINK "http://www.cimaglobal.com/Our-locations/Myanmar/University-partnerships/" CIMA signs MOU with MICPA HYPERLINK "http://www.theaccountant-online.com/blog/corporate-transparency-test-could-you-tell-your-mum/" \t "_top" \o "To the Accountant blog" Corporate transparency test: could you tell your mum? (The Accountant blog)  HYPERLINK "http://www.theaccountant-online.com/blog/could-you-be-trusted-to-do-the-right-thing/" \t "_top" \o "to the Accountant blog" Could you be trusted to do the right thing? (The Accountant blog)  HYPERLINK "http://www.cimaglobal.com/Our-locations/Myanmar/University-partnerships/" Development of management accounting in Myanmar  HYPERLINK "http://www.cimaglobal.com/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2013/Insight-September-2013/Doing-the-right-thing--new-CPD-tool-for-ethical-decision-making/" Doing the right thing - new CPD tool for ethical decision making (Insight)  HYPERLINK "http://www.cimaglobal.com/Our-locations/Russia-and-CIS/News/" Excellent pass rates for CIMA diploma in performance management in Russian  HYPERLINK "http://www.cimaglobal.com/Our-locations/Malaysia/News/" Gen Y graduate qualities and employability addressed at roundtable  HYPERLINK "http://community.cgma.org/cgma/b/blog/archive/2013/07/25/horror-stories-in-the-sheets.aspx" \t "_top" \o "CGMA blog" Horror stories in the sheets (CGMA Blog)  HYPERLINK "http://community.cgma.org/cgma/b/blog/archive/2013/10/22/how-good-is-your-profession.aspx" \t "_top" \o "CGMA blog" How good is your profession? (CGMA blog)  HYPERLINK "http://www.cimaglobal.com/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2014" Insight January 2014  HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Malaysia/Newsletters%20and%20reports/Inspire-Issue3.pdf" INSPIRE: issue three Integrated reporting:  HYPERLINK "http://www.fm-magazine.com/feature/depth/information-overdrive" \t "_top" \o "to Financial Management" Information overdrive (Financial Management) Integrated reporting:  HYPERLINK "http://www.fm-magazine.com/feature/depth/whole-story-so-far" \t "_blank" \o "Integrated Reporting: The whole story (so far)" The whole story (so far)(Financial Management)  HYPERLINK "http://www.fm-magazine.com/news/cima-news/integrated-reporting-would-show-data-value" \t "_blank" \o "To FM" Integrated reporting would show data value(Financial Management)  HYPERLINK "http://www.cimaglobal.com/Our-locations/Middle_East/News/" Lapsed/resigned students: renewyour re-admission feefor only GBP103  HYPERLINK "http://www.cimaglobal.com/Our-locations/Myanmar/University-partnerships/" Myanmar students receive scholarships from CIMA  HYPERLINK "http://www.cimaglobal.com/Our-locations/Russia-and-CIS/News/" New Russian law requires companies to establish compliance programmes  HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Malaysia/Newsletters%20and%20reports/SE%20Asia%20Voice-Issue%205%20final.pdf" SE Asia Voice: issue five  HYPERLINK "http://www.cimaglobal.com/Our-locations/Philippines/News/" Shared service centres - building tomorrow's talents  HYPERLINK "http://www.fm-magazine.com/study-centre/course-notes/professional-competence-management-accounting" \t "_blank" \o "To FM" Study notes - T4B(Financial Management)  HYPERLINK "http://www.fm-magazine.com/comment/our-guest/demand-among-investors-firms-adopt-integrated-reporting-irresistible" \t "_blank" \o "To FM" 'The demand among investors for firms to adopt integrated reporting isirresistible'(Financial Management)  HYPERLINK "http://www.cimaglobal.com/Documents/Our%20locations%20docs/Malaysia/Newsletters%20and%20reports/Integrated%20reporting%20-%20copy%20from%20BT.pdf" The future of corporate reporting  HYPERLINK "http://www.cgma.org/magazine/news/pages/20138395.aspx?utm_source=buffer&utm_campaign=Buffer&utm_content=buffer50301&utm_medium=twitter" \o "CGMA magazine" Three ways to safeguard against corruption (CGMA Magazine)  HYPERLINK "http://www.fm-magazine.com/feature/depth/through-loophole" \t "_top" \o "to the article" Through the loophole (Financial Management)  HYPERLINK "http://www.cimaglobal.com/Thought-leadership/Newsletters/Insight-e-magazine/Insight-2013/Insight-December-2013/Turning-challenges-into-opportunities-UNGC-environment-and-anti-corruption-focus/" \t "_top" \o "to Insight article" Turning challenges into opportunities: UNGC environment and anti-corruption focus (Insight)  HYPERLINK "http://www.fm-magazine.com/news/cima-news/view-professional-standards-team" \t "_blank" \o "View from Professional Standards" View from professional standards (Financial Management)  HYPERLINK "http://www.theaccountant-online.com/blog/why-keeping-clean-is-good-for-corporate-returns" \t "_top" \o "to the Accountant blog" Why keeping it cleam is good for corporate returns (the Accountant) ( Chartered Professional Accountants of Canada (CPA Canada)  HYPERLINK "http://cpacanada.ca/blog/2013/09/16/cga-canada-announces-member-vote-as-the-integration-agreement-between-cpa-canada-and-cga-canada-is-approved/" CGA-Canada announces member vote as the Integration Agreement between CPA Canada and CGA-Canada is approved  HYPERLINK "http://cpacanada.ca/blog/2013/10/24/cga-manitoba-to-enter-unification-discussions-with-icam-and-cma-manitoba/" CGA Manitoba to enter unification discussions with ICAM and CMA Manitoba  HYPERLINK "http://cpacanada.ca/blog/2013/10/24/cga-ontario-to-re-enter-unification-discussions-with-cpa-ontario-and-cma-ontario/" CGA Ontario to re-enter unification discussions with CPA Ontario and CMA Ontario  HYPERLINK "http://cpacanada.ca/blog/2013/07/09/cga-pei-announces-positive-vote-results/" CGA-PEI announces positive vote results  HYPERLINK "http://cpacanada.ca/blog/2013/07/10/cga-yukon-member-survey-shows-strong-support-for-merger/" CGA-Yukon member survey shows strong support for merger  HYPERLINK "http://cpacanada.ca/blog/2013/11/11/cpa-saskatchewan-announces-introduction-of-legislation/" CPA Saskatchewan announces introduction of legislation  HYPERLINK "http://cpacanada.ca/blog/2013/07/30/for-the-record-addresses-statements-provided-to-cga-members/" For the record addresses statements provided to CGA members  HYPERLINK "http://cpacanada.ca/blog/2013/09/25/three-bc-bodies-approve-joint-venture-plan-and-pass-new-bylaws-which-regulate-use-of-cpa-designation/" Three BC bodies approve joint venture plan and pass new bylaws which regulate use of CPA designation  HYPERLINK "http://cpacanada.ca/blog/2013/09/17/the-p-is-for-professional-cpa-canada-launches-national-multi-media-advertising-campaign/" The P is for Professional: CPA Canada launches national multi-media advertising campaign  HYPERLINK "http://cpacanada.ca/blog/2013/11/29/three-manitoba-accounting-bodies-sign-mou/" Three Manitoba accounting bodies sign MOU ( CFO.com  HYPERLINK "http://ww2.cfo.com/credit/2014/02/market-based-pricing-lower-cost-credit/" Market-Based Pricing Could Lower Cost of Credit  HYPERLINK "http://ww2.cfo.com/it-value/2014/02/five-ways-tie-spending-business-growth/" Five Ways to Tie IT Spending to Business Growth  HYPERLINK "http://ww2.cfo.com/gaap-ifrs/2014/02/lease-accounting-changes-jar-bank-covenants/" Lease Accounting Changes Could Jar Bank Covenants  HYPERLINK "http://ww2.cfo.com/health-benefits/2014/02/can-companies-charge-smokers-health-insurance/" Can Companies Charge Smokers More for Health Insurance?  HYPERLINK "http://ww2.cfo.com/forecasting/2014/02/oecd-admits-flubbed-growth-forecasts/" OECD Admits It Flubbed Growth Forecasts  HYPERLINK "http://ww2.cfo.com/credit/2014/02/new-world-bonds/" A New World for Bonds  HYPERLINK "http://ww2.cfo.com/risk-management/2014/02/cvs-jettisons-cash-cow/" CVS Jettisons a Cash Cow  HYPERLINK "http://ww2.cfo.com/technology/2014/02/fed-official-calls-timely-data-breach-disclosures/" Fed Official Calls for Timely Data-Breach Disclosures ( Confederation of Asian and Pacific Accountants (CAPA)  HYPERLINK "http://www.capa.com.my/article.cfm?id=671" CAPA to begin World Bank funded capacity building project   HYPERLINK "http://www.capa.com.my/article.cfm?id=664" CAPA welcomes the release of Report assessing Accountancy's Global Landscape  HYPERLINK "http://www.capa.com.my/article.cfm?id=683" IFAC issues Call for Nominations for Board and Committees in 2015  HYPERLINK "http://www.capa.com.my/article.cfm?id=684" Call for Nominations issued - candidates sought for Independent Standard-setting Boards in 2015  HYPERLINK "http://www.capa.com.my/article.cfm?id=682" IESBA plans Roundtables - Enhancing Ethics Standards for professional accountants ( Conselho Federal de Contabilidade  HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=10954" Encontro de Contabilidade da Amaznia Legal discute aes de sustentabilidade  HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=11411" Encontro Nacional da Mulher Contabilista chega nona edio  HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=11475" Juarez Carneiro e Maria Clara Bugarim so eleitos membros da AIC  HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=10519" O Pas cresce com contadores  HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=11464" Os contadores podem salvar o mundo?  HYPERLINK "http://www.portalcfc.org.br/noticia.php?new=11485" Profissionais da Contabilidade so recebidos em grande estilo no Concais do porto de Santos (SP) (  HYPERLINK "http://www.cam-i.org/" Consortium for Advanced Manufacturing International http://www.cam-i.org/index.php/membership/medium-corporate-membership http://www.cam-i.org/docs/Model_your_way_to_better_business_performance.pdf ( Federacin Argentina de Consejos Profesionales de Ciencias Econmicas (FACPCE)  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_celebracion_40_aniversario.html" 40 Aniversario de la FACPCE  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_acta_tucuman.html" Acta de Tucumn: emotivo acto en la Casa Histrica   HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_argentina_preside_glenif.html" Argentina preside el GLENIF  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_audiencia_bcra_octubre_2013.html" Audiencia con el Banco Central de la Repblica Argentina  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_audiencia_cnv_octubre_2013.html" Audiencia con el Presidente de la Comisin Nacional de Valores   HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_celebracion_40_aniversario.html" Convenio FACPCE - Fundacin Observatorio de Responsabilidad Social - SIGEN - UTN  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_reunion_aic_facpce_uba.html" Encuentro AIC UBA FACPCE  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_reuniones_aic.html" FACPCE fue anfitriona en las reuniones de la AIC   HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_afip_acuerdo_suiza.html" FACPCE particip en la firma del acuerdo AFIP - Confederacin Suiza  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_convenio_unp.html" Firma de Convenio: FACPCE - CPCE Chubut - UNP   HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_jg_22_11_13.html" Junta de Gobierno de la FACPCE en Chubut  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_autoridades_bs_as_2013.html" Nuevas autoridades en el CPCE Buenos Aires  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_autoridades_chaco_2013.html" Nuevas autoridades en el CPCE Chaco  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_participacion_1_congreso_rs.html" Participacin en el 1er. Congreso Internacional de Responsabilidad Social   HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_aniversario_fce_uba.html" Primer centenerario de la Facultad de Cs. Econmicas de la UBA  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_renovacion_autoridades_neuquen.html" Renovacin de autoridades en el CPCE Neuqun  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_comision_arbitral_22_8_13.html" Reunin con la Comisin Arbitral del Convenio Multilateral  HYPERLINK "http://www.facpce.org.ar/web2011/Noticias/n_jg_tucuman.html" Tucumn fue sede de la Junta de Gobierno y Asamblea Gral. Ordinaria de FACPCE ( Fdration des Experts Comptables Europens (FEE)  HYPERLINK "http://www.fee.be/index.php?option=com_jnews&act=mailing&task=view&listid=0&mailingid=43&listype=1&Itemid=253" Newsletter January 2014  HYPERLINK "http://www.fee.be/index.php?option=com_jnews&act=mailing&task=view&listid=0&mailingid=43&listype=1&Itemid=253" Newsletter February 2014  HYPERLINK "http://www.fee.be/index.php?option=com_jnews&act=mailing&task=view&listid=0&mailingid=43&listype=1&Itemid=253" Newsletter April 2014  HYPERLINK "http://www.fee.be/index.php?option=com_jnews&act=mailing&task=view&listid=0&mailingid=43&listype=1&Itemid=253" Newsletter May 2014  HYPERLINK "http://www.fee.be/index.php?option=com_jnews&act=mailing&task=view&listid=0&mailingid=43&listype=1&Itemid=253" Newsletter July 2014  HYPERLINK "http://www.fee.be/index.php?option=com_jnews&act=mailing&task=view&listid=0&mailingid=43&listype=1&Itemid=253" Newsletter August 2014  HYPERLINK "http://www.fee.be/index.php?option=com_jnews&act=mailing&task=view&listid=0&mailingid=43&listype=1&Itemid=253" Newsletter September 2014 (  HYPERLINK "http://www.financialexecutives.org/" Financial Executives International  HYPERLINK "http://www.financialexecutives.org/KenticoCMS/News---Publications/archive/2013/August/U-S--CFO-Optimism-Improves.aspx" US CFO Optimism Improves  HYPERLINK "http://www.financialexecutives.org/KenticoCMS/News---Publications/archive/2013/February/What-s-Your-Community-.aspx" What's Your Community? ( Financial Reporting Council  HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/October/Accounting-standards-are-part-of-legally-binding-c.aspx" Accounting standards are part of legally binding corporate reporting framework  HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/October/FRC-calls-to-action-for-improving-disclosures.aspx" FRC calls to action for improving disclosures  HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/November/FRC-comments-on-Women-on-Boards-progress-report-pu.aspx" FRC comments on Women on Boards progress report published by Cranfield School of Management   HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/August/FRC-consults-on-strategic-report-guidance.aspx" FRC consults on strategic report guidance  HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/September/FRC-to-consult-on-executive-remuneration.aspx" FRC to consult on executive remuneration  HYPERLINK "http://www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/October/Setting-the-Standard-latest-edition-of-quarterly-e.aspx" Setting the Standard - the latest edition of the FRC's quarterly eNewsletter ( Harvard Business Review online  HYPERLINK "http://r.smartbrief.com/resp/eHraCfbwocfWaKbtEdnA" \t "_blank" What shifting to data analytics means for top management ( Hong Kong Institute of Certified Public Accountants  HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/pr1010/" \t "_self" \o "Press release: Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice" Press release: Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice   HYPERLINK "http://www.hkicpa.org.hk/en/about-us/news/tw-134/" \t "_blank" \o "TechWatch Issue No.134" TechWatch Issue No.134  ( International Federation of Accountants IFAC Notice of the Call for Nominations for the Independent Standard-Setting Boards in 2016 Developing a Nominations Strategy Notice of the Call for Nominations for the IFAC Board and Committees in 2016 IFAC Response to AICPA Discussion Paper, Enhancing Audit Quality: Plans and Perspectives for the US CPA Profession Improving the Structure of the Code of Ethics for Professional Accountants IFAC Response to Updating the Public Expenditure and Financial Accountability (PEFA) Indicators Draft Developing and Reporting Supplementary Financial MeasuresDefinition, Principles, and Disclosure  HYPERLINK "http://www.industryweek.com/finance/finance-obamacare-could-have-negative-impact-employment" \o "Finance: ObamaCare Could Have Negative Impact on Employment" Finance: ObamaCare Could Have Negative Impact on Employment  HYPERLINK "http://www.industryweek.com/governance-risk-amp-compliance/integrated-business-planning-bridging-gap-between-finance-and-supply-" \o "Integrated Business Planning: Bridging the Gap between Finance and Supply Chain" Integrated Business Planning: Bridging the Gap between Finance and Supply Chain  HYPERLINK "http://www.industryweek.com/blog/lean-product-and-process-development" \o "Lean Product and Process Development" Lean Product and Process Development  HYPERLINK "http://www.industryweek.com/supply-chain/healthiest-supply-chains-us" \o "The Healthiest Supply Chains in the US" The Healthiest Supply Chains in the US  HYPERLINK "http://www.industryweek.com/blog/valuing-plant-floor-production-staff-pays-dividends" \o "Valuing Plant-floor Production Staff Pays Dividends" Valuing Plant-floor Production Staff Pays Dividends  HYPERLINK "http://www.industryweek.com/question/what-plant-managers-lean-leadership-role" \o "What is the plant manager's lean leadership role? " What is the plant manager's lean leadership role?   HYPERLINK "http://www.industryweek.com/cost-management-amp-bpm/world-class-processes-begin-right-process-owners" \o "World-Class Processes Begin with the Right Process Owners" World-Class Processes Begin with the Right Process Owners ( Industry Week  HYPERLINK "http://www.industryweek.com/ceos-are-increasingly-being-held-accountable" CEOs Are Increasingly Being Held Accountable  HYPERLINK "http://www.industryweek.com/expansion-management/expansion-management-food-manufacturers-flock-arkansas" Expansion Management: Food Manufacturers Flock to Arkansas  HYPERLINK "http://www.industryweek.com/expansion-management/expansion-management-solenoid-manufacturer-grows-wisconsin-aid" Expansion Management: Solenoid Manufacturer Grows with Wisconsin Aid  HYPERLINK "http://www.industryweek.com/corporate-finance-amp-tax/lean-leads-sustainable-improvements-finance-and-accounting" Lean Leads to Sustainable Improvements for Finance and Accounting ( Institute of Certified Public Accountants of Kenya Former Chairman of ICPAK Receives IFAC Sempier award THE 19TH EXECUTIVE SEMINAR The Financial Reporting Workshop  HYPERLINK "http://www.icpak.com/index.php?option=com_simplecalendar&view=detail&catid=1%3Astandards&id=255%3Afinancial-reporting-for-not-for-profit-organizations&Itemid=123" FKA, Certified Public Accountants in Kenya in partnership with ESS of South Africa is making available the second Internationally Certified Sustainability Reporting Training in Kenya.  HYPERLINK "http://www.icpak.com/index.php?option=com_simplecalendar&view=detail&catid=1%3Astandards&id=255%3Afinancial-reporting-for-not-for-profit-organizations&Itemid=123" FINANCIAL REPORTING FOR NOT FOR PROFIT ORGANIZATIONS  HYPERLINK "http://www.icpak.com/index.php?option=com_simplecalendar&view=detail&catid=1%3Astandards&id=255%3Afinancial-reporting-for-not-for-profit-organizations&Itemid=123" ICMA EXAM DAYS ( Institute of Management Accountants IMA  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-10-15/ACCA_IMA_Report_Identifies_Top_Ten_Technology_Trends_for_the_Accounting_Profession.aspx" ACCA/IMA Report Identifies Top Ten Technology Trends for the Accounting Profession  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-09-24/ACCA_IMA_Report_Predicts_End_of_the_Classic_Finance_Career.aspx" ACCA/IMA Report Predicts End of the Classic Finance Career  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-12-02/ACCA_IMA_Report_Reveals_Big_Data_Opportunities_Challenges_Include_Legal_and_Ethical_Pitfalls.aspx" ACCA/IMA Report Reveals Big Data Opportunities; Challenges Include Legal and Ethical Pitfalls  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-08-13/ACCA_and_IMA_Strongly_Committed_to_Strategic_Partnership_But_Decide_Not_to_Proceed_with_Mutual_Recognition_Agreement.aspx" ACCA and IMA Strongly Committed to Strategic Partnership, But Decide Not to Proceed with  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-07-01/Accountants_Salaries_Rise_to_Highest_Levels_in_24_Years.aspx" Accountants' Salaries Rise to Highest Levels   HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-07-17/Dennis_Beresford_and_Gary_Cokins_Receive_IMA_Annual_Distinguished_Member_Award.aspx" Dennis Beresford and Gary Cokins Receive IMA Annual Distinguished Member Award Mutual Recognition Agreement  HYPERLINK "http://www.imanet.org/PDFs/Public/Research/2014%20Carl%20Menconi%20Call%20For%20Submission%20%281%29.pdf" Carl Menconi Ethics Case Competition   HYPERLINK "http://www.imanet.org/PDFs/Public/Research/IRF%20Doctoral%20Summer%20Research%20Scholarship%20Program%20and%20App%20Revised%2011%20-2013.pdf" Doctoral Summer Research Scholarship Program  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-07-19/ICMA_Announces_Leading_Performers_on_Certified_Management_Accountant_CMA_Exam.aspx" ICMA Announces Leading Performers on Certified Management Accountant (CMA) Exam  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-11-19/IMA_Accepting_Entries_for_Annual_Carl_Menconi_Ethics_Case_Writing_Competition.aspx" IMA Accepting Entries for Annual Carl Menconi Ethics Case Writing Competition  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-10-17/IMA_Announces_Leading_Performers_on_Certified_Management_Accountant_CMA_Exam.aspx" IMA Announces Leading Performers on Certified Management Accountant (CMA) Exam  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-07-17/IMA_Announces_Recipients_of_Inaugural_Member_Leadership_Awards.aspx" IMA Announces Recipients of Inaugural Member Leadership Awards  HYPERLINK "http://www.imanet.org/PDFs/Public/Research/2014%20IMA%20Emerging%20Scholar%20Manuscript%20Award_FLYER%20SW%20%281%29.pdf" IMA Emerging Scholar Manuscript Award  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-11-14/IMA_Joins_IFAC_in_Support_of_the_Global_Management_Accounting_Profession.aspx" IMA Joins IFAC in Support of the Global Management Accounting Profession  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-10-22/IMA_Names_Enterprise_Performance_Management_Expert_Gary_Cokins_as_Executive-in-Residence.aspx" IMA Names Enterprise Performance Management Expert Gary Cokins as Executive-in-Residence  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-07-31/IMA_President_and_CEO_Jeff_Thomson_Earns_Certified_Association_Executive_Credential_CAE.aspx" IMA President and CEO Jeff Thomson Earns Certified Association Executive Credential (CAE)  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-09-05/IMA%e2%80%99s_14th_Annual_Student_Leadership_Conference_Convenes_in_Charlotte_November_14-16.aspx" IMAs 14th Annual Student Leadership Conference Convenes in Charlotte November 14-16  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-10-07/US_Small_Business_Optimism_Rises_For_Global_Recovery.aspx" US Small Business Optimism Rises For Global Recovery  HYPERLINK "http://www.imanet.org/about_ima/news/press_releases/press_release_detail_all/13-07-18/William_F_Knese_to_Advance_Thought_Leadership_in_Management_Accounting_as_New_IMA_Chair.aspx" William F. Knese to Advance Thought Leadership in Management Accounting as New IMA Chair ( Institute of Social and Ethical Account Ability CEO of AccountAbility shares his perspective in Delivering Tomorrow publication AccountAbility Advisory Council Member Robert Herz Appointed to SASB's Board of Directors  HYPERLINK "http://www.accountability.org/about-us/news/announcements/ungc-webinar.html" AccountAbility & UNGC Webinar: Growing into Your Sustainability Commitments: A Roadmap for Impact and Value Creation   HYPERLINK "http://www.accountability.org/about-us/news/announcements/bob-herz-latest-book.html" AccountAbility Advisory Council member Bob Herz launches latest book   HYPERLINK "http://www.accountability.org/about-us/news/announcements/redefining-materiality-ii.html" AccountAbility releases a report on materiality: Redefining Materiality II: Why It Matters, Whos Involved and What it Means for Corporate Leaders and Boards  ( Instituto Argentino de Profesores de Costos IAPUCO Convocatoria a Asamblea General Ordinaria VII Congreso de Costos del Mercosur, VI Congreso de la Asociacin Uruguaya de Costos y II Congreso Latinoamericano de Costos XXXVII CONGRESO ARGENTINO - FORMOSA 2014 ( Instituto Internacional de Costos (IIC)  HYPERLINK "http://www.intercostos.org/attachments/article/84/IIC-Informe_del_C.D._por_el_per%C3%ADodo_Abril-Octubre-2013.%20Versi%C3%B3n%20Final%5B1%5D.pdf" Informe Comit Ejecutivo  HYPERLINK "http://www.intercostos.org/es/novedades/80-jornada-de-costo-bajo-el-enfoque-latinoamericano" Jornada de costo bajo en enfoque Latinoamericano ( Malaysian Institute of Accountants  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2793" IMMEDIATE PAST PRESIDENT OF ICAEW SHARES HIS THOUGHTS ON SUSTAINABLE BUSINESS PRACTICE  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2818" Johan Idris and Datuk Zaiton Mohd Hassan Elected as MIA New President and Vice President  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=3157" March 2014 Examination: Workshop & Exam Registrations HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=3276" MIA Conference 2013 Highlights The Role Of Accountants In Supporting Organisations Deliver Consistent, Sustainable Growth And Shareholder Value  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2790" MIA and ACCA Provide Perspectives on Understanding Audit Quality  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=3100" Three New Council Members Elected And Announcement On Results For Resolutions And Motions  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=3062" MIA Bags top RAWR Awards for Excellence in Business Conference  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2819" MIA E-NEWS EDITION 102, July 2014  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2819" MIA E-NEWS EDITION 102, August 2014  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2819" MIA E-NEWS EDITION 102, September 2014  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2819" MIA E-NEWS EDITION 102, October 2014  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2819" MIA E-NEWS EDITION 102, November 2014  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=3254" Teraju Scholars Receive Life Experience Pointers From MIA  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=2852" The Next Big Thing in the Accounting Industry  HYPERLINK "http://www.mia.org.my/new/news_details.asp?ID=3063" Winner of the 1st Apprentice Asia To Wow Accountants And Business Leaders In Sarawak ( The Institute of Certified Management Accounting (ICMA) ACCA and IMA: "The accountancy profession needs a clear vision for the future" Two Leading Global Accounting Associations Announce Signature Research Program New ACCA/IMA Survey Finds Global Economy Faces Dangerous Period of Uncertainty Prince Sultan University Becomes First Middle Eastern University Approved by IMAs Higher Education Endorsement Program ACCA and IMA Global Survey Finds Robust Recovery For Small and Medium-Sized Enterprises Call for Proposals: IMA Announces New Research Incubator Grant Program ICMA Announces Leading Performers on CMA (Certified Management Accountant) Exam IMA Accepting Entries for Annual Carl Menconi Ethics Case Writing Competition EBS Business School Named First European School Approved by IMAs Higher Education Endorsement Program IMA Releases New Statement on Management Accounting for Managerial Costing Conceptual Framework Registration Now Open for IMAs 15th Annual Student Leadership Conference Jeff Thomson Named Among Top 100 Most Influential People in Accounting Business-Centric Approach Increasingly Important for CFO Organizations, Says ACCA/IMA Report IMA Salary Survey Emphasizes Benefits of Certification New Report Urges Leaders to Promote a Risk Challenge Culture IMA Achieves Record Growth in Fiscal Year 2014 Finance Professionals Warn of Persistent Risks in Global Economic Recovery IMA Names Joseph A. Vincent Chair of Global Board of Directors ( The Institute of Certified Management Accounting Hong Kong http://www.cmawebline.org/ontarget/wp-content/uploads/2014/08/On-Target-July-Aug-2014.pdf http://www.cmawebline.org/joomla4/index.php?option=com_content&view=article&id=45&Itemid=47 http://www.cmawebline.org/ontarget/the-impact-of-changes-in-environment-and-amt-on-management-accounting-practices-and-organizational-strategy-structure-and-performance/ http://www.cmawebline.org/joomla4/index.php?option=com_content&view=article&id=133:jamar-winter-2014-&catid=12:jamar-issues&Itemid=49 http://www.cmawebline.org/ontarget/the-application-of-time-driven-activity-based-costing-in-the-hospitality-industry-an-exploratory-case-study/ http://www.cmawebline.org/ontarget/costing-life-air-water-and-food/ http://www.cmawebline.org/joomla4/index.php?option=com_content&view=article&id=57&Itemid=61  HYPERLINK "http://www.cmawebline.org/ontarget/ceo-message-opportunity-for-cmas-as-wall-street-serves-the-god-of-market-value/" http://www.cmawebline.org/ontarget/ceo-message-opportunity-for-cmas-as-wall-street-serves-the-god-of-market-value/ ( The Institute of Certified Management Accounting India http://cmaindia.co.in/cma-program-by-distance-learning/ http://cmaindia.co.in/good-csr-makes-good-business-sense/ http://cmaindia.co.in/refining-measures-to-improve-performance-measurement-of-the-accounts-receivable-collection-function/ http://cmaindia.co.in/the-search-for-suspect-accounting/ http://cmaindia.co.in/ten-top-tips-to-help-your-work-life-balance/ http://cmaindia.co.in/people-who-listen-learn/ http://cmaindia.co.in/how-to-transform-the-finance-function/  HYPERLINK "http://cmaindia.co.in/cfo-of-the-future-strategic-contributor-or-value-adder/" CFO of the Future: Strategic Contributor or Value Adder?  HYPERLINK "http://cmaindia.co.in/finance-leaders-should-not-merge-with-politics/" \o "Finance Leaders Should Not Merge With Politics" Finance Leaders Should Not Merge With Politics  HYPERLINK "http://cmaindia.co.in/how-to-make-an-impressive-management-accountants-cv/" \o "How to Make An Impressive Management Accountants CV" How to Make An Impressive Management Accountants CV  HYPERLINK "http://cmaindia.co.in/three-ways-cfos-can-drive-innovation-growth/" \o "Keeping Revenue and Budget on Target" Keeping Revenue and Budget on Target  HYPERLINK "http://cmaindia.co.in/management-accounting-roles-and-challenges-ahead/" \o "Management Accounting: Roles and Challenges Ahead" Management Accounting: Roles and Challenges Ahead  HYPERLINK "http://cmaindia.co.in/managing-management-control-from-the-get-go/" \o "Managing Management Control from the Get Go" Managing Management Control from the Get Go  HYPERLINK "http://cmaindia.co.in/power-shoes-choosing-the-right-footwear-for-climbing-the-corporate-ladder/" \o "Power Shoes: Choosing the Right Footwear for Climbing the Corporate Ladder" Power Shoes: Choosing the Right Footwear for Climbing the Corporate Ladder  HYPERLINK "http://cmaindia.co.in/stand-out-from-the-crowd/" \o "Stand out from the crowd" Stand out from the crowd  HYPERLINK "http://cmaindia.co.in/the-concept-of-risk-management-in-the-21st-century-business-environment/" \o "The Concept of Risk Management in the 21st Century Business Environment" The Concept of Risk Management in the 21st Century Business Environment  HYPERLINK "http://cmaindia.co.in/why-some-forecasting-can-be-a-waste-of-time/" \o "Why Some Forecasting Can Be a Waste of Time" Why Some Forecasting Can Be a Waste of Time ( The Institute of Cost and Work Accountants of India  HYPERLINK "http://icmai.in/detail/updates/570" The Last date for giving suggestions on draft Companies(Cost Records and Cost Audit) Rules, 2014 was 6th November, 2014, which has been extended upto 14th November, 2014 by MCA.  HYPERLINK "http://icmai.in/upload/Institute/Press_release/PressRelease_23112013.pdf" Cost Competitiveness Vs. Compliance - Press Release dated 23 November, 2014 Draft Rules under the Companies Act, 2014 Companies(Cost Records and Cost Audit) Rules, 2014  HYPERLINK "http://www.icmai.in/upload/Institute/Updates/Council-Resolution.pdf" Opinion on Section 2(2)(iv) of the Cost and Works Accountants Act, 1959 as amended ( Institute of Management & Administration (IOMA) [U.S.] SEC Official: Changes to Revenue Rules' Wording Would Be Fair Reason for Delay Off Shore Trust: The SEC is Looking; Not Just the SEC Singapore: Changing Expectations on Transfer Pricing Documentation Further Work Expected on Digital Economy Issues Despite Issuance of Action 1 Final Report Obama, Modi Agree to High-Level IP Working Group, Financing, Infrastructure Initiative Busted' Reorganizations Could Be Treated as Covered Asset Acquisitions ( CMA Australia at Academy of Finance (Australia)  HYPERLINK "http://www.cmasrilanka.com/" http://www.cmasrilanka.com/ (  ( INTERNACIONAL IPSASB 2014 Handbook of International Public Sector Accounting Pronouncements Current Edition This Handbook contains the complete set of the International Public Sector Accounting Standards Boards(IPSASB) pronouncements on International Public Sector Accounting Standards (IPSASs). It also includes Recommended Practice Guidelines (RPGs), with the introduction of RPG 1Reporting on the Long-Term Sustainability of an Entitys Financesand RPG 2-Financial Statement Discussion and Analysis, which were both approved in June 2013 and issued in July 2013.  HYPERLINK "http://www.ifac.org/publications-resources/2014-handbook-international-public-sector-accounting-pronouncements" http://www.ifac.org/publications-resources/2014-handbook-international-public-sector-accounting-pronouncements ( WORLD BANK Kyrgyz Republic: Government, Business Community and Civil Society Discuss Social and Economic Value of Open Data Bishkek, November 20, 2014 On November 18-19, 2014, Open Data Days were held in Bishkek as part of the governments efforts to develop electronic governance in the Kyrgyz Republic. Representatives of government agencies, civil society and the business community, as well as international experts, convened for roundtables, workshops and discussions on the opportunities of using open data for the countrys economic and social development. These events were organized at the initiative of the Government of the Kyrgyz Republic, with support from the United Nations Development Program and the World Bank.  HYPERLINK "http://www.worldbank.org/en/news/press-release/2014/11/20/kyrgyz-republic-open-data-days-2014" http://www.worldbank.org/en/news/press-release/2014/11/20/kyrgyz-republic-open-data-days-2014 Project Signing: Government of India and World Bank sign $500 Million Agreement to Accelerate Highway Development in India NEW DELHI, July 01, 2014 - The Government of India and the World Bank today signed a $500 million loan agreement for the National Highways Interconnectivity Improvement Project to help improve the national highway networks connectivity with economically lagging and remote areas.  HYPERLINK "http://www.worldbank.org/en/news/press-release/2014/07/01/singing-500-million-agreement-accelerate-highway-development" http://www.worldbank.org/en/news/press-release/2014/07/01/singing-500-million-agreement-accelerate-highway-development Levelling the Field report calls for African governments to help empower women farmers On June 5, in Berlin, Markus Goldstein and Malcolm Ehrenpreis from the World Banks Africa Gender Team presented Levelling the Field: Improving Opportunities for Women Farmers in Africa, published jointly by the World Bank Group and the ONE Campaign. The report, the first of its kind, with access to better data and new approaches to analyzing gender gaps, reveals deep rooted inequalities in African agriculture, identifies factors holding back women farmers, and sets out concrete actions that policy makers can take to reduce inequality.  HYPERLINK "http://www.worldbank.org/en/news/feature/2014/06/25/levelling-the-field-report-calls-for-african-governments-to-help-empower-women-farmers" http://www.worldbank.org/en/news/feature/2014/06/25/levelling-the-field-report-calls-for-african-governments-to-help-empower-women-farmers Government and Private Sector of Yemen hold dialogue in support of Yemen's economic development WASHINGTON, DC -- A Memorandum of Understanding (MOU) between the Government of Yemen and the Yemeni private sector was signed today in Washington DC to foster an enabling environment for business creation and youth employment.  HYPERLINK "http://www.undp.org/content/undp/en/home/presscenter/pressreleases/2014/11/18/government-and-private-sector-of-yemen-hold-dialogue-in-support-of-yemen-s-economic-development/" http://www.undp.org/content/undp/en/home/presscenter/pressreleases/2014/11/18/government-and-private-sector-of-yemen-hold-dialogue-in-support-of-yemen-s-economic-development/ ( OCDE Latin America and Caribbean governments could do more on budget management, public sector pay equality - OECD-IDB 20/06/2014 - Latin American and Caribbean countries need to do more to improve budget management, tax collection and public sector pay equality if they are to catch up with advanced economies in terms of government performance, according to a joint report by the OECD and the Inter-American Development Bank (IDB).  HYPERLINK "http://www.oecd.org/newsroom/latin-america-and-caribbean-governments-could-do-more-on-budget-management-public-sector-pay-equality-oecd-idb.htm" http://www.oecd.org/newsroom/latin-america-and-caribbean-governments-could-do-more-on-budget-management-public-sector-pay-equality-oecd-idb.htm ( UNITED NATIONS (UN) - INTERNACIONAL More Governments now online but greater effort needed to boost access to e-services, UN finds 25 June 2014 With all United Nations Member States now online, more Governments are expanding electronic participation and using more mobile and social media tools to reach people, the world body reported today as part of an e-government survey that also highlighted a lack of resources and a continued digital divide.  HYPERLINK "http://www.un.org/apps/news/story.asp?NewsID=48134#.VJGNmCuG-LU" http://www.un.org/apps/news/story.asp?NewsID=48134#.VJGNmCuG-LU UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT (UNCTAD) - INTERNACIONAL Most investment measures adopted by governments in 2013 supported the liberalization and promotion of foreign investment, while international investment rulemaking shows diverging trends, UNCTAD's World Investment Report 20141 finds. Some countries show concerns regarding divestments or seek to promote re-shoring of overseas investments by their transnational corporations (TNCs).  HYPERLINK "http://unctad.org/en/pages/PressRelease.aspx?OriginalVersionID=193" http://unctad.org/en/pages/PressRelease.aspx?OriginalVersionID=193 UNITED NATIONS INDUSTRIAL DEVELOPMENT ORGANIZATION (UNIDO) - INTERNACIONAL The country programme will focus on supporting sustainable pro-poor economic growth through the promotion of a competitive private sector with particular emphasis on industrial infrastructure, at district, provincial and national levels. This will help support the micro, small and medium-sized enterprises that have an agro-industrial and value-addition orientation.  HYPERLINK "http://www.unido.org/news/press/unido-cooperation-8.html" http://www.unido.org/news/press/unido-cooperation-8.html UNIDO, OECD hold discussion with Iraqi and Jordanian government representatives on good practices in economic zone development and management The meeting gathered high-level officials from Iraq, Jordan and the Kurdistan Regional Government, as well as representatives of the Jordanian and Iraqi private sectors. UNIDO was represented by Mohamed Lamine Dhaoui, Director of the UNIDO Business, Investment and Technology Services Branch.  HYPERLINK "http://www.unido.org/news/press/unido-i-1.html" http://www.unido.org/news/press/unido-i-1.html ( ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS (ACCA) - REINO UNIDO Simon Hamilton will be giving a keynote speech about managing the politics of finance; and Dr Lim Mah Hui will be talking about the causes and consequences of inequality and the financial crisis.  HYPERLINK "http://www.accaglobal.com/gb/en/discover/news/2014/11/sixth-publicsector.html" http://www.accaglobal.com/gb/en/discover/news/2014/11/sixth-publicsector.html ( CHARTERED ACCOUNTANTS IRELAND - IRLANDA The finalised framework will enable the IPSASB to further improve the consistency of its standard-setting by strengthening the linkage between IPSASs and enhance the IPSASB's accountability through improved transparency of the concepts underpinning the development of IPSASs and RPGs.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-events/News1/2014/November/IPSASB-issues-finalised-Public-Sector-Conceptual-Framework/#sthash.aURN0wvq.dpuf" http://www.charteredaccountants.ie/en/General/News-and-events/News1/2014/November/IPSASB-issues-finalised-Public-Sector-Conceptual-Framework/#sthash.aURN0wvq.dpuf ( CHARTERED INSTITUTE OF PUBLIC FINANCE AND ACCOUNTANCY (CIPFA) - REINO UNIDO CIPFA, the Chartered Institute of Public Finance and Accountancy, has announced today that they are to launch a new Global Fraud Risk Register for the public sector across the world. The announcement was made by CIPFA at WCOA, the World Congress of Accountants meeting in Rome.  HYPERLINK "http://www.cipfa.org/about-cipfa/press-office/latest-press-releases/cipfa-launches-global-fraud-risk-register-for-the-public-sector" http://www.cipfa.org/about-cipfa/press-office/latest-press-releases/cipfa-launches-global-fraud-risk-register-for-the-public-sector ( EXTERNAL REPORTING BOARD (XRB) NUEVA ZELANDA Public Sector Simple Format Reporting Package Issued This is the fourth package of standards to be issued as part of the implementation of the new Accounting Standards Framework established by the XRB Board in April 2012.  HYPERLINK "http://www.xrb.govt.nz/Site/News/Latest_Happenings/045_PS_Simple_Format_Reporting_Package_issued.aspx" http://www.xrb.govt.nz/Site/News/Latest_Happenings/045_PS_Simple_Format_Reporting_Package_issued.aspx ( INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN (ICAP) - PAKISTN Governance in Public Sector Entities in Pakistan, Debate at PFM organized by CA-Pakistan A panel discussion was convened in the second day of PFM conference on 25th November. This panel discussion was moderated by Mr. Abdullah Yusuf who had extensive experience at senior positions in the government sector. Participating members in the panel discussion were, Syed Asad Ali Shah (Past President ICAP), Muhammad Siddique (Registrar SECP), Muhammad Naveed Iftikhar, (Governance Specialist-ERU), Khalid Rahman (Secretary/COO, ICAP).  HYPERLINK "http://www.icap.org.pk/governance-in-public-sector-entities-in-pakistan-debate-at-pfm-organized-by-ca-pakistan/" http://www.icap.org.pk/governance-in-public-sector-entities-in-pakistan-debate-at-pfm-organized-by-ca-pakistan/ ( INSTITUTE OF INTERNAL AUDITORS (IIA) - INTERNACIONAL IIA Releases First-Ever IPPF Guidance for the Public Sector Recognizing that public sector auditors face unique challenges that require tailored guidance, The IIA has released Assessing Organizational Governance in the Public Sector, the first IPPF practice guide specifically for government auditors. The guide provides public-sector auditors with direction on how to assess governance activities and processes and make appropriate recommendations for improving them. Organized into seven sections, the guides first three sections lay the foundation for the work by identifying standards, defining organizational governance, and describing internal audits role in providing assurance and consulting services.  HYPERLINK "https://na.theiia.org/news/Pages/IIA-Releases-First-Ever-IPPF-Guidance-for-the-Public-Sector.aspx" https://na.theiia.org/news/Pages/IIA-Releases-First-Ever-IPPF-Guidance-for-the-Public-Sector.aspx ( ACCOUNTANCY AGE - REINO UNIDO CIPFA endorses public sector reporting evolution The Public Sector Pioneer Network was launched at a conference in Washington DC, with World Bank, United Nations Development Programme (UNDP), UK National Health Service (NHS), and the International Public Sector Accounting Standards Board (IPSASB) discussing how integrated reporting should be implemented in the public sector.  HYPERLINK "http://www.accountancyage.com/aa/news/2382063/cipfa-endorses-public-sector-reporting-evolution" http://www.accountancyage.com/aa/news/2382063/cipfa-endorses-public-sector-reporting-evolution ( REPORTS ON THE OBSERVANCE OF STANDARDS & CODES (ROSC) - INTERNACIONAL Summary: We examine patterns of regional adjustments to shocks in the US during the past four decades. We find that the response of interstate migration to relative labor market conditions has decreased, while the role of the unemployment rate as absorber of regional shocks has increased. However, the response of net migration to regional shocks is stronger during aggregate downturns and increased particularly during the Great Recession. We offer a potential explanation for the cyclical pattern of migration response based on the variation in consumption risk sharing.  HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=42464.0" http://www.imf.org/external/pubs/cat/longres.aspx?sk=42464.0 ( NACIONAL CONTADURA GENERAL DE LA NACIN Banco Mundial reconoce importantes aportes de la Contadura General de la Nacin en el Foro de Contadores Gubernamentales de Amrica Latina Bogot, D.C., 26 de noviembre de 2014.Un alto reconocimiento por parte del Banco Mundial (BM) recibi el Contador General de la Nacin, Pedro Luis Bohrquez Ramrez, por su excelente contribucin alPrimer Encuentro del Foro de Contadores Gubernamentales de Amrica Latina (FOCAL), realizado en la ciudad de Santiago de Chiledurante los das 17, 18 y 19 de noviembre del presente ao, y organizado por la Contralora General de la Repblica de Chile, con el apoyo y patrocinio del Fondo Monetario Internacional (FMI), el Banco Interamericano de Desarrollo (BID) y el Banco Mundial.  HYPERLINK "http://www.contaduria.gov.co/wps/portal/internetes/home/internet/contaduria/historico-noticias/noticias2014/" http://www.contaduria.gov.co/wps/portal/internetes/home/internet/contaduria/historico-noticias/noticias2014/ El Contador General de la Nacin, designado Presidente de la Red de Dilogo y Cooperacin del FORO DE CONTADURAS GUBERNAMENTALES DE AMRICA LATINA (FOCAL) Bogot, D.C., 21 de noviembre de 2014.En el marco delPrimer Encuentro Foro de Contadores Gubernamentales de Amrica Latina,llevado a cabo en la ciudad de Santiago de Chile, durante los das 17, 18 y 19 de noviembre del presente ao,organizado por la Contralora General de la Repblica de Chile, con el apoyo y patrocinio Banco Mundial (BM), Fondo Monetario Internacional (FMI) y del Banco Interamericano de Desarrollo(BID),los representantes de los organismos rectores de la contabilidad gubernamental de Brasil, Chile, Ecuador, El Salvador, Guatemala, Honduras, Mxico, Panam, Paraguay, Per, Repblica Dominicana y Uruguay, reconocieron y exaltaron la gestin de la Contadura General de la Nacin de la Repblica Colombia en cabeza del doctor Pedro Luis Bohrquez Ramrez y destacaron el inters de este pas en construir y fortalecer las capacidades en materia contable y de formacin financiera que contribuyen a la transparencia y prcticas de buen Gobierno y, por tal motivo lo designaron como Presidente de la Red de Contadores Gubernamentales de Latinoamrica.  HYPERLINK "http://www.contaduria.gov.co/wps/portal/internetes/home/internet/contaduria/historico-noticias/noticias2014/" http://www.contaduria.gov.co/wps/portal/internetes/home/internet/contaduria/historico-noticias/noticias2014/ Marco Normativo de las Empresas que no Cotizan en el Mercado de Valores y que no Captan ni Administran Ahorro del Pblico Resultado del anlisis realizado a los comentarios recibidos sobre la propuesta de poltica de regulacin contable pblica contenida en el documento "Estrategia de Convergencia de la Regulacin Contable Pblica hacia Normas Internacionales de Informacin Financiera (NIIF) y Normas Internacionales de Contabilidad del Sector Pblico (NICSP)", as como sobre el proyecto de marco normativo aplicable a las empresas que no cotizan en el mercado de valores, y que no captan ni administran ahorro del pblico, la CGN expide la Resolucin 414 de 2014, por medio de la cual se incorpora, como parte integrante del Rgimen de Contabilidad Pblica, el Marco Conceptual y las Normas para el Reconocimiento, Medicin, Revelacin y Presentacin de los Hechos Econmicos para las referidas empresas. De igual manera, la CGN expide el Instructivo 002 de 2014, con el fin de orientar a los regulados en la elaboracin del estado de situacin financiera de apertura, la elaboracin de los estados financieros del final del periodo de transicin y la elaboracin y presentacin de los primeros estados financieros bajo el nuevo marco de regulacin.  HYPERLINK "http://www.contaduria.gov.co/wps/portal/internetes/home/internet/regimen-contaduria-publica/normas-internacionales/marco-normativo-empresas-no-cotizantes" http://www.contaduria.gov.co/wps/portal/internetes/home/internet/regimen-contaduria-publica/normas-internacionales/marco-normativo-empresas-no-cotizantes ( DEPARTAMENTO NACIONAL DE PLANEACIN - DNP Simn Gaviria destaca idea de crear un impuesto global al patrimonio en conversatorio sobre el libro del ao Martes, 16 de diciembre de 2014.La desigualdad en los pases de Amrica Latina, particularmente Colombia y Brasil, y la necesidad de que se abra el acceso a los datos fiscales de los pases de la regin con el fin de tener informacin, sin violar la privacidad de los contribuyentes, fueron dos de las teoras del libroEl Capital en el Siglo XXIa las que se refiri Simn Gaviria Muoz, director delDepartamento Nacional de Planeacin (DNP),en unconversatorio sobre esta obra, del autor Thomas Piketty, que tuvo lugar en el Centro Cultural Gabriel Garca Mrquez, en Bogot.  HYPERLINK "https://www.dnp.gov.co/Paginas/Sim%C3%B3n-Gaviria-destaca-idea-de-crear-un-impuesto-global-al-patrimonio-en-conversatorio-sobre-el-libro-del-a%C3%B1o-.aspx" https://www.dnp.gov.co/Paginas/Sim%C3%B3n-Gaviria-destaca-idea-de-crear-un-impuesto-global-al-patrimonio-en-conversatorio-sobre-el-libro-del-a%C3%B1o-.aspx Regalas le inyectan combustible al PIB Bogot, diciembre 15 de 2014.-El nuevo sistema de regalas, que genera recursos para todos los departamentos y municipios del pas, y no solo para los entes territoriales y locales como suceda antes, se ha convertido en uno de los motores de crecimiento econmico, como lo acaban de comprobar las cifras del Dane, afirm el director del Departamento Nacional de Planeacin (DNP), Simn Gaviria Muoz.  HYPERLINK "https://www.dnp.gov.co/Paginas/Regal%C3%ADas-le-inyectan-%E2%80%98combustible%E2%80%99-al-PIB.aspx" https://www.dnp.gov.co/Paginas/Regal%C3%ADas-le-inyectan-%E2%80%98combustible%E2%80%99-al-PIB.aspx El DNP convoca a intercambio de buenas prcticas de poltica pblica Alcaldes y funcionarios de las secretaras de Planeacin de 65 municipios provenientes de 15 departamentos tendrn la oportunidad de escuchar experiencias exitosas en procesos de articulacin del Sistema de Seguimiento con la rendicin de cuentas y la participacin ciudadana, inform el director del DNP, Simn Gaviria Muoz.  HYPERLINK "https://www.dnp.gov.co/Paginas/El-DNP-convoca-a-intercambio-de-buenas-pr%C3%A1cticas-de-pol%C3%ADtica-p%C3%BAblica.aspx" https://www.dnp.gov.co/Paginas/El-DNP-convoca-a-intercambio-de-buenas-pr%C3%A1cticas-de-pol%C3%ADtica-p%C3%BAblica.aspx ( MINISTERIO DE HACIENDA Y CRDITO PBLICO Crecimiento del PIB del tercer trimestre de 4,2% reafirma perspectiva de crecimiento de 4,7% para 2014 El Ministro resalt los buenos resultados que contina mostrando la economa colombiana. La variacin de 4,2% durante el tercer trimestre implica un crecimiento de 5,0% para lo corrido del ao, lo que nos mantiene en lnea con la meta de 4,7% establecida para el 2014. Este resultado reitera nuestra posicin como la economa de mayor crecimiento dentro de las seis ms grandes de la regin y como la sptima en el mbito mundial entre el conjunto de pases que sigue la prestigiosa revista The Economist.  HYPERLINK "http://www.minhacienda.gov.co/HomeMinhacienda" http://www.minhacienda.gov.co/HomeMinhacienda ABC del Proyecto de Ley de Reforma Tributaria para la paz, la equidad y la educacin Por qu necesita el pas un proyecto de ley para financiar la paz, la equidad y la educacin? En qu consiste este Proyecto de Ley? En qu se diferencia el Impuesto a la Riqueza del Impuesto al Patrimonio? Qu esfuerzos se harn en materia de control a la evasin? A qu se destinarn los recursos de este proyecto de ley? Cmo se tramitar este proyecto de ley?  HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/HomeMinhacienda/saladeprensa/Infografias/11242014-abc-pl-financiacion.html" http://www.minhacienda.gov.co/portal/page/portal/HomeMinhacienda/saladeprensa/Infografias/11242014-abc-pl-financiacion.html  HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/FC1F8A164F9F7C2AE040090A20005F27" Marco Fiscal de Mediano Plazo 2014 En cumplimiento de lo dispuesto por la Ley 819 de 2003 en materia de normas orgnicas de presupuesto para la transparencia fiscal y la estabilidad macroeconmica, el Gobierno Nacional, a travs de las Comisiones Econmicas del Senado y Cmara de Representantes, pone a consideracin del Congreso de la Repblica el presente documento. En ste, se hace un anlisis detallado de los resultados macroeconmicos y fiscales observados en la vigencia anterior y la descripcin de lo que se proyecta ser el comportamiento futuro de las principales variables econmicas y los resultados fiscales para la vigencia siguiente y para el mediano plazo.  HYPERLINK "http://www.minhacienda.gov.co/HomeMinhacienda/politicafiscal/marcofiscalmedianoplazo/MF2014" http://www.minhacienda.gov.co/HomeMinhacienda/politicafiscal/marcofiscalmedianoplazo/MF2014  HYPERLINK "http://www.minhacienda.gov.co/portal/page/portal/FBFBDFEFA7214FADE040090A20005438" Informe de Cumplimiento Regla Fiscal 2013 Dando cumplimiento al artculo 12 de la Ley 1473 de 2011, el Gobierno Nacional rinde informe a las Comisiones Econmicas del Congreso de la Repblica, acerca del cumplimiento de la meta de dficit estructural fijada por la Regla Fiscal (Ley 1473 de 2011) para el ao anterior.  HYPERLINK "http://www.minhacienda.gov.co/HomeMinhacienda/politicafiscal/marcofiscalmedianoplazo/MF2014" http://www.minhacienda.gov.co/HomeMinhacienda/politicafiscal/marcofiscalmedianoplazo/MF2014  ( NACIONAL BANCO DE LA REPUBLICA Informe sobre la evolucin reciente del endeudamiento externo de los bancos colombianos El propsito de este informe es describir la evolucin reciente de las lneas de crdito en moneda extranjera de algunos bancos colombianos, presentar los principales resultados de la Encuesta de endeudamiento externo y cupos aplicada por el Banco de la Repblica y analizar la concentracin por contraparte del saldo de deuda externa de una muestra representativa de bancos comerciales que tienen lneas de crdito en moneda extranjera.  HYPERLINK "http://www.banrep.gov.co/es/node/37054" http://www.banrep.gov.co/es/node/37054 Intervencin Banco de la Repblica en el Mercado Cambiario  HYPERLINK "http://www.banrep.gov.co/sites/default/files/reglamentacion/archivos/bjd_50_2014.pdf" http://www.banrep.gov.co/sites/default/files/reglamentacion/archivos/bjd_50_2014.pdf Innovacin y empleo: evidencia a nivel de firma para Colombia La innovacin tecnolgica es reconocida como uno de los factores determinantes del crecimiento econmico. La innovacin en variedades, en calidad y la disminucin de costos resultante de la misma son variables que explican el crecimiento econmico de acuerdo con modelos seminales como los de Grossman y Helpman (1993). Una pregunta relacionada pero que a nivel terico parece no tener una respuesta concluyente, es cul es el impacto de la innovacin tecnolgica sobre el empleo.  HYPERLINK "http://www.banrep.gov.co/es/borrador-856" http://www.banrep.gov.co/es/borrador-856 FISCO: Modelo Fiscal para Colombia El gobierno es un agente que influye sobre la actividad econmica a lo largo del ciclo y afecta las variables reales y nominales de un pas por medio de sus polticas de ingreso y de gasto. Tambin es un determinante importante de la estabilidad macroeconmica, en cuanto que esta depende, entre otros, de la sostenibilidad de sus finanzas y de la contraciclicidad de sus polticas.  HYPERLINK "http://www.banrep.gov.co/es/borrador-855" http://www.banrep.gov.co/es/borrador-855 ( SUPERINTENDENCIA FINANCIERA Resultados del sistema financiero colombiano septiembre de 2014  HYPERLINK "https://www.superfinanciera.gov.co/jsp/loader.jsf?lServicio=Publicaciones&lTipo=publicaciones&lFuncion=loadContenidoPublicacion&id=10083836" https://www.superfinanciera.gov.co/jsp/loader.jsf?lServicio=Publicaciones&lTipo=publicaciones&lFuncion=loadContenidoPublicacion&id=10083836 Circular Externa No. 034 de diciembre de 2014 Imparte instrucciones en relacin con la clasificacin, valoracin y contabilizacin de inversiones, de conformidad con el Decreto 2267 de 2014.  HYPERLINK "https://www.superfinanciera.gov.co/jsp/loader.jsf?lServicio=Publicaciones&lTipo=publicaciones&lFuncion=loadContenidoPublicacion&id=10082461" https://www.superfinanciera.gov.co/jsp/loader.jsf?lServicio=Publicaciones&lTipo=publicaciones&lFuncion=loadContenidoPublicacion&id=10082461 Circular Externa No. 032 de noviembre de 2014 Modifica al esquema de provisiones aplicable a los crditos y operaciones de redescuento de las entidades autorizadas para realizar tales actividades.  HYPERLINK "https://www.superfinanciera.gov.co/jsp/loader.jsf?lServicio=Publicaciones&lTipo=publicaciones&lFuncion=loadContenidoPublicacion&id=10082461" https://www.superfinanciera.gov.co/jsp/loader.jsf?lServicio=Publicaciones&lTipo=publicaciones&lFuncion=loadContenidoPublicacion&id=10082461 Circular Externa No. 017 de junio de 2014 Modifica el Sistema de Administracin del Riesgo de Liquidez para incorporar ajustes en el clculo del flujo de vencimientos no contractuales y en la definicin de los Activos Lquidos de Alta Calidad.  HYPERLINK "https://www.superfinanciera.gov.co/jsp/loader.jsf?lServicio=Publicaciones&lTipo=publicaciones&lFuncion=loadContenidoPublicacion&id=10082461" https://www.superfinanciera.gov.co/jsp/loader.jsf?lServicio=Publicaciones&lTipo=publicaciones&lFuncion=loadContenidoPublicacion&id=10082461 ( INTERNACIONAL G-20 G20 Leaders Communiqu Brisbane Summit, 15-16 November 2014 Raising global growth to deliver better living standards and quality jobs for people across the world is our highest priority. We welcome stronger growth in some key economies. But the global recovery is slow, uneven and not delivering the jobs needed. The global economy is being held back by a shortfall in demand, while addressing supply constraints is key to lifting potential growth. Risks persist, including in financial markets and from geopolitical tensions. We commit to work in partnership to lift growth, boost economic resilience and strengthen global institutions.  HYPERLINK "https://g20.org.tr/wp-content/uploads/2014/12/brisbane_g20_leaders_summit_communique1.pdf" https://g20.org.tr/wp-content/uploads/2014/12/brisbane_g20_leaders_summit_communique1.pdf ( BANK FOR INTERNATIONAL SETTLEMENTS (BIS) Criteria for identifying simple, transparent and comparable securitisations The Basel Committee on Banking Supervision (BCBS) and the International Organization of Securities Commissions (IOSCO) released today a consultative document on Criteria for identifying simple, transparent and comparable securitisations.  HYPERLINK "https://www.bis.org/bcbs/publ/d304.htm" https://www.bis.org/bcbs/publ/d304.htm Net Stable Funding Ratio disclosure standards - consultative document Disclosure requirements for the Net Stable Funding Ratio (NSFR) have been developed to improve the transparency of regulatory funding requirements, reinforce the Principles for Sound Liquidity Risk Management and Supervision, strengthen market discipline, and reduce uncertainty in the markets as the NSFR is implemented.  HYPERLINK "https://www.bis.org/bcbs/publ/d302.htm" https://www.bis.org/bcbs/publ/d302.htm Exchange traded derivatives statistics The main purpose of the Exchange Traded Derivatives statistics is to obtain extensive information of the size, structure and developments of the futures and options markets so as to complement and reinforce other more traditional sets of financial statistics compiled by the BIS; In conjunction with the semi-annual OTC derivatives statistics they provide a more comprehensive monitoring of the international financial market activity.  HYPERLINK "https://www.bis.org/statistics/extderiv.htm" https://www.bis.org/statistics/extderiv.htm Reports on measures to reduce risk-weighted asset variability and on Basel III implementation by the Basel Committee One such measure is to revise the Basel capital framework's standardised measurement approaches (ie the non-internal model-based approaches). Once finalised, the revised standardised approaches will form the basis for a capital floor, which will ensure that internal model-based capital requirements do not fall below prudent levels.  HYPERLINK "https://www.bis.org/press/p141112a.htm" https://www.bis.org/press/p141112a.htm Basel III: the net stable funding ratio The NSFR is a significant component of the Basel III reforms. It requires banks to maintain a stable funding profile in relation to their on- and off-balance sheet activities, thus reducing the likelihood that disruptions to a bank's regular sources of funding will erode its liquidity position in a way that could increase the risk of its failure and potentially lead to broader systemic stress. The NSFR will become a minimum standard by 1 January 2018.  HYPERLINK "https://www.bis.org/bcbs/publ/d295.htm" https://www.bis.org/bcbs/publ/d295.htm The international monetary and financial system: a capital account historical perspective In analysing the performance of the international monetary and financial system (IMFS), too much attention has been paid to the current account and far too little to the capital account. This is true of both formal analytical models and historical narratives. This approach may be reasonable when financial markets are highly segmented. But it is badly inadequate when they are closely integrated, as they have been most of the time since at least the second half of the 19th century.  HYPERLINK "https://www.bis.org/publ/work457.htm" https://www.bis.org/publ/work457.htm ( SECURITIES AND EXCHANGE COMMISSION (SEC) Opening Remarks to the Government-Business Forum on Small Business Capital Formation  HYPERLINK "http://www.sec.gov/News/PublicStmt/Detail/PublicStmt/1370543511400#.VIoIVU10yM8" http://www.sec.gov/News/PublicStmt/Detail/PublicStmt/1370543511400#.VIoIVU10yM8 Statement at Open Meeting: Credit Risk Retention The rule we adopt today is the culmination of a joint effort and a lot of hard work by our own staff, as well as staff at the Office of the Comptroller of the Currency, the Federal Reserve System, the Federal Deposit Insurance Corporation, the Federal Housing Finance Agency, and the Department of Housing and Urban Development.  HYPERLINK "http://www.sec.gov/News/PublicStmt/Detail/PublicStmt/1370543245465#.VIoIyE10yM8" http://www.sec.gov/News/PublicStmt/Detail/PublicStmt/1370543245465#.VIoIyE10yM8 ( FONDO MONETARIO INTERNACIONAL Informe anual 2014 de la estabilizacin a un crecimiento sostenido Durante el perodo comprendido entre mayo de 2013 y abril de 2014 el ejercicio 2014 del FMI la economa mundial lleg a una coyuntura crtica en la que la mayor crisis financiera en casi 100 aos fue quedando atrs. La recuperacin se fue arraigando, pero fue demasiado lenta y se enfrent a muchos obstculos.  HYPERLINK "http://www.imf.org/external/spanish/pubs/ft/ar/2014/pdf/ar14_esl.pdf" http://www.imf.org/external/spanish/pubs/ft/ar/2014/pdf/ar14_esl.pdf Informe sobre la estabilidad financiera mundial - Toma de riesgos, liquidez y banca paralela: Contener los excesos y fomentar el crecimiento A seis aos del inicio de la crisis, la recuperacin econmica mundial sigue dependiendo mucho de las polticas monetarias expansivas adoptadas por las economas avanzadas con el fin de estimular la demanda, incentivar la inversin empresarial y facilitar el saneamiento de los balances.  HYPERLINK "http://www.imf.org/external/spanish/pubs/ft/gfsr/2014/02/pdf/execsums.pdf" http://www.imf.org/external/spanish/pubs/ft/gfsr/2014/02/pdf/execsums.pdf Perspectivas de la Economa Mundial - Octubre de 2014; Captulos 1 y 2 A pesar de los reveses, sigue en marcha una recuperacin mundial desigual. En las economas avanzadas, los legados del boom previo a la crisis y la crisis subsiguiente, entre ellos un elevado nivel de deuda privada y pblica, siguen ensombreciendo la recuperacin.  HYPERLINK "http://www.imf.org/external/spanish/pubs/ft/weo/2014/02/pdf/texts.pdf" http://www.imf.org/external/spanish/pubs/ft/weo/2014/02/pdf/texts.pdf ( FINANCIAL STABILITY BOARD Overview of Progress in the Implementation of the G20 Recommendations for Strengthening Financial Stability In Washington in 2008, the G20 committed to fundamental reform of the global financial system. The objectives were to correct the fault lines that led to the global crisis and to build safer, more resilient sources of finance to serve better the needs of the real economy. National authorities and international bodies, with the Financial Stability Board (FSB) as a central locus of coordination, have taken forward this financial reform programme, based on clear principles and timetables for implementation.  HYPERLINK "http://www.financialstabilityboard.org/2014/11/overview-of-progress-in-the-implementation-of-the-g20-recommendations-for-strengthening-financial-stability-5/" http://www.financialstabilityboard.org/2014/11/overview-of-progress-in-the-implementation-of-the-g20-recommendations-for-strengthening-financial-stability-5/ Eighth Progress Report on Implementation of OTC Derivatives Market Reforms This report is the eighth progress report by the FSB on implementation of OTC derivatives reforms. Implementation of these reforms is not yet complete, but progress has continued to be made in reform areas across jurisdictions and further progress is anticipated for 2015. The extent of implementation varies across jurisdictions and across policy reform areas.  HYPERLINK "http://www.financialstabilityboard.org/2014/11/eighth-progress-report-on-implementation-of-otc-derivatives-market-reforms/" http://www.financialstabilityboard.org/2014/11/eighth-progress-report-on-implementation-of-otc-derivatives-market-reforms/ Key Attributes of Effective Resolution Regimes for Financial Institutions When the FSB adopted the Key Attributes in 2011 it was agreed to develop further guidance on their implementation, taking into account the need for implementation to accommodate different national legal systems and market environments and sector-specific considerations (e.g., insurance, financial market infrastructures) to promote effective and consistent implementation across jurisdictions.  HYPERLINK "http://www.financialstabilityboard.org/2014/10/r_141015/" http://www.financialstabilityboard.org/2014/10/r_141015/ Feasibility Study on Approaches to Aggregate OTC Derivatives Data Three basic options for aggregating TR data are compared: a physically centralised aggregation mechanism or a logically centralised aggregation mechanism or the collection of raw data from individual TR databases by individual authorities that then aggregate the data themselves within their own systems.  HYPERLINK "http://www.financialstabilityboard.org/2014/09/r_140919/" http://www.financialstabilityboard.org/2014/09/r_140919/ ( INTERNATIONAL VALUATION STANDARDS COUNCIL The valuation of equity derivatives This is the second exposure draft of proposed guidance on the valuation of equity derivatives issued by the IVSC Standards Board (the Board). Having considered the feedback received on the initial exposure draft, the Board is proposing a number of changes to the proposed guidance.  HYPERLINK "http://www.ivsc.org/sites/default/files/IVSC%20Valuation%20of%20Equity%20Derivatives%20ED2%20%20as%20issued.pdf" http://www.ivsc.org/sites/default/files/IVSC%20Valuation%20of%20Equity%20Derivatives%20ED2%20%20as%20issued.pdf International Professional Standards (IPSs) Frequently Asked Questions  HYPERLINK "http://www.ivsc.org/sites/default/files/IPS%20FAQs-June-2014-a.pdf" http://www.ivsc.org/sites/default/files/IPS%20FAQs-June-2014-a.pdf Structure and Scope of the International Valuation Standards  HYPERLINK "http://www.ivsc.org/sites/default/files/Structure%20%2B%20Scope%20Consultation%20Paper.pdf" http://www.ivsc.org/sites/default/files/Structure%20%2B%20Scope%20Consultation%20Paper.pdf Annual Report 2013 -14  HYPERLINK "http://www.ivsc.org/sites/default/files/Annual%20Report%2013-14_opt.pdf" http://www.ivsc.org/sites/default/files/Annual%20Report%2013-14_opt.pdf (  ( Accountancy Age - ReinoUnido  HYPERLINK "http://www.accountancyage.com/aa/news/2353041/drugmaker-shire-in-gbp241m-tax-boost" \t "_blank" Drugmaker Shire in 241m tax boost   HYPERLINK "http://www.accountancyage.com/aa/news/2352666/merging-income-tax-and-ni-gets-public-support" \t "_blank" Merging income tax and NI gets public support  HYPERLINK "http://www.accountancyage.com/aa/news/2352659/labour-pledge-corporation-tax-rise-alongside-reliefs" \t "_blank" Labour pledges corporation tax rise alongside reliefs  HYPERLINK "http://www.accountancyage.com/aa/news/2351703/number-of-taxpayer-review-requests-falls" \t "_blank" Number of taxpayer review requests falls  HYPERLINK "http://www.accountancyage.com/aa/news/2351459/grant-thornton-saatchis-sme-tax-plan-needs-to-be-paid-for" \t "_blank" Grant Thornton: Saatchi's SME tax plan needs to be paid for  HYPERLINK "http://www.accountancyage.com/aa/news/2351276/more-than-5-million-caught-by-tax-miscalculations" \t "_blank" More than 5 million caught by tax miscalculations  HYPERLINK "http://www.accountancyage.com/aa/news/2374977/holyrood-uses-first-time-tax-powers-to-set-land-taxes" \t "_blank" Holyrood uses first-time tax powers to set land taxes  HYPERLINK "http://www.accountancyage.com/aa/news/2374501/clegg-looks-to-cut-income-tax-and-ease-workers-ni-burden" \t "_blank" Clegg looks to cut income tax and ease workers' NI burden  HYPERLINK "http://www.accountancyage.com/aa/news/2374266/there-is-moral-dimension-to-tax-claims-pwc-chairman" \t "_blank" There is moral dimension to tax, claims PwC chairman  HYPERLINK "http://www.accountancyage.com/aa/news/2374237/amazon-faces-eu-investigation-over-tax-affairs" \t "_blank" Amazon faces EU investigation over tax affairs  HYPERLINK "http://www.accountancyage.com/aa/news/2372910/hmrc-gains-pay-packet-tax-debt-collection-powers" \t "_blank" HMRC gains pay packet tax debt collection powers  HYPERLINK "http://www.accountancyage.com/aa/news/2372633/conservatives-promise-to-scrap-55-pensions-death-tax" \t "_blank" Conservatives promise to scrap 55% pensions death tax  HYPERLINK "http://www.accountancyage.com/aa/news/2377328/osborne-posits-tax-breaks-for-london-nfl-team" \t "_blank" Osborne posits tax breaks for London NFL team  HYPERLINK "http://www.accountancyage.com/aa/news/2376832/baker-tilly-adds-two-to-london-tax-team" \t "_blank" Baker Tilly adds two to London tax team  HYPERLINK "http://www.accountancyage.com/aa/news/2376163/tax-gap-climbs-to-68" \t "_blank" Tax gap climbs to 6.8%  HYPERLINK "http://www.accountancyage.com/aa/news/2376015/uber-referred-to-hmrc-over-tax-affairs" \t "_blank" Uber referred to HMRC over tax affairs ( Accreditation Council for Accountancy and Taxation (ACAT) - Estados Unidos de Amrica  HYPERLINK "http://www.nsacct.org/life-and-taxes/life-and-taxes/2014/07/21/ten-tax-facts-to-consider-if-you-sell-your-home" \t "_blank" Ten Tax Facts to Consider if You Sell Your Home Do you know that if you sell your home and make a profit, the gain may not be taxable? The IRS has released a list of 10 helpful rules that you can keep in mind if you sell your home this tax year.  HYPERLINK "http://www.nsacct.org/life-and-taxes/life-and-taxes/2014/07/17/tips-on-travel-while-giving-to-charity" \t "_blank" Tips on Travel While Giving to Charity Do you plan to donate your services to charity this summer? Will you travel as part of the service? If so, some travel expenses may help lower your taxes when you file your tax return next year. Here are five tax tips from the IRS you should know if you travel while giving your services to charity.  HYPERLINK "http://www.nsacct.org/life-and-taxes/life-and-taxes/2014/07/11/irs-warns-of-summertime-tax-scams" \t "_blank" IRS Warns of Summertime Tax Scams The following list includes some great tips and resources from the IRS on how to avoid becoming a victim of a tax scam this summer. ( Accounting Standards Board of Japan - Japn  HYPERLINK "https://www.asb.or.jp/asb/asb_e/technical_topics_reports/renzei/renzei2014_0926.jsp" ASBJ releases Exposure Draft of Proposed Amendments to Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System(Part 1) and Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System (Part 2) ( Accountants World - Estados Unidos de Amrica  HYPERLINK "http://www.accountantsworld.com/newsletter/dailynews/ShowNews?NewsID=959090" \t "_blank" Global Tax Reporting Looms for 2015  HYPERLINK "http://www.forbes.com/sites/kellyphillipserb/2014/10/06/guest-post-pros-and-cons-of-the-federal-estate-tax/" \t "_blank" The Pros and Cons of the Federal Estate Tax  HYPERLINK "http://www.accountantsworld.com/newsletter/dailynews/ShowNews?NewsID=958685" \t "_blank" Pass-Through Firms Report $800 Billion In Net Income, Can't Be Ignored In Business Tax Reform  HYPERLINK "http://viewer.zmags.com/publication/e1f0c3b8" \l "/e1f0c3b8/42" \t "_blank" Understanding the Net Investment Income Tax  HYPERLINK "http://www.forbes.com/sites/robertwood/2014/10/02/merck-or-mom-pop-taxes-control-business-sales/" \t "_blank" Merck Or Mom & Pop, Taxes Control Business Sales  HYPERLINK "http://www.macpa.org/blog/3471/more-tax-season-headaches-on-the-horizon" \t "_blank" More Tax Season Headaches on the Horizon.  HYPERLINK "http://ww2.cfo.com/tax/2014/11/corporate-tax-smallest-source-u-s-tax-revenue-study-finds/?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A%20cfo%2Fdaily_briefing%20%28Latest%20Articles%20from%20CFO.com%29" \t "_blank" Corporate Tax Is Smallest Source of U.S. Tax Revenue  HYPERLINK "http://www.accountantsworld.com/newsletter/dailynews/ShowNews?NewsID=962871" \t "_blank" The Top Ten Tax Cases (And Rulings) Of 2014: #7-Buy A Building, Get An Immediate Deduction? ( Accreditation Council for Accountancy and Taxation (ACAT) - Estados Unidos de Amrica  HYPERLINK "http://www.nsacct.org/publications/the-latest/in-the-news/2014/10/14/7-great-reasons-to-attend-nsa-s-gear-up-1040-tax-seminar-this-november" \t "_blank" 7 Great Reasons to Attend NSAs Gear Up 1040 Tax Seminar this November  HYPERLINK "http://www.nsacct.org/publications/the-latest/in-the-news/2014/10/28/dc-court-shoots-down-aicpa-tax-preparer-lawsuit" \t "_blank" DC Court Shoots Down AICPA Tax Preparer Lawsuit  HYPERLINK "http://www.nsacct.org/life-and-taxes/life-and-taxes/2014/10/28/nsa-suggests-tax-saving-ideas-through-holiday-giving" \t "_blank" NSA Suggests Tax-Saving Ideas Through Holiday Giving  HYPERLINK "http://www.nsacct.org/life-and-taxes/life-and-taxes/2014/10/27/still-time-to-act-to-avoid-surprises-at-tax-time" \t "_blank" Still Time to Act to Avoid Surprises at Tax-Time  HYPERLINK "http://www.nsacct.org/nsa-blog/nsa-blog/2014/11/18/year-end-tax-tips-for-businesses" \t "_blank" Year-End Tax Tips for Businesses  HYPERLINK "http://www.nsacct.org/life-and-taxes/life-and-taxes/2014/11/18/year-end-tax-tips-for-individuals" \t "_blank" Year-End Tax Tips for Individuals ( Actualcese.com - Colombia  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/2WmGqAu6orQ/todavia-la-cultura-de-la-trampa-le-gana-a-quienes-pagan-impuestos-en-colombia" \t "_blank" Todava la cultura de la trampa le gana a quienes pagan impuestos en Colombia?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/sJv4b7VWsY8/" \t "_blank" Muestras gratis solo generan IVA pero no generaran autorretencin del CREE  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/Wp298yGzfqU/" \t "_blank" Personas naturales deben presentar una sola declaracin, pero hay 3 formas de determinar el impuesto  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/YzDdWbzcckY/" \t "_blank" En agosto, actualzate sobre los impuestos territoriales  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/D8W2tv4qCNQ/" \t "_blank" Formularios del IMAS no incluyen rengln para renta por activos omitidos o pasivos inexistentes  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/71qygQWuQN0/que-opina-sobre-la-propuesta-de-desmontar-el-4x1-000-pero-subir-la-tarifa-del-iva-del-16-al-18" \t "_blank" Qu opina sobre la propuesta de desmontar el 41.000 pero subir la tarifa del IVA del 16% al 18%?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/slUL8aSu770/" \t "_blank" [La Norma] Generan IVA sobre el componente AIU Art. 462-1 del E.T. Los servicios all mencionados solo generan IVA sobre el componente AIU. Es sobre este componente sobre el cual se practicaran las retenciones de renta e IVA.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/nnTnf98QLRo/" \t "_blank" Ministros le hacen guio al Impuesto al Patrimonio y al 4 x 1.000 Este par de impuestos son claves para financiar el presupuesto nacional del prximo ao, al igual que aumentar la seguridad y proteger la infraestructura nacional. El Ministro de Hacienda reconoce que se podran crear ms impuestos.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/aZstgniYLZc/" \t "_blank" El AIU en servicios de aseo y vigilancia y la cuanta mnima para practicar retencin de renta y de IVA De acuerdo con el art. 462-1 del E.T. , los servicios all mencionados solo generan el IVA sobre el componente AIU. Adems, es sobre ese componente AIU sobre el cual se practicaran las retenciones de renta y de IVA.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/DLNqLkQj7_c/" \t "_blank" [La Cita] S IVA, no CREE La norma contenida en el art. 421 del E.T. indica que los retiros de inventarios para muestras gratis s seran un hecho considerado como venta, pero la misma sera una venta nicamente con efectos en el IVA que all se debe generar, pero sin efectos en el CREE.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/DLNqLkQj7_c/" \t "_blank" [La Cita] S IVA, no CREE La norma contenida en el art. 421 del E.T. indica que los retiros de inventarios para muestras gratis s seran un hecho considerado como venta, pero la misma sera una venta nicamente con efectos en el IVA que all se debe generar, pero sin efectos en el CREE.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/P_2xKGZlCj4/" \t "_blank" Qu pasa con los establecimientos del rgimen simplificado del Impuesto Nacional al Consumo que no facturan? impuesto  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/8DwfmVGGee4/" \t "_blank" Deduccin del predial, usufructuario o propietario lleva las de ganar?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/euechACR7a8/" \t "_blank" Mermelada y reforma tributaria  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/SzJXLyeLEkM/" \t "_blank" Empresarios hablaron sobre Reforma Tributaria con el Ministro de Hacienda  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/RErYpxpPDfw/" \t "_blank" Personas naturales que cumplen con las condiciones del IMAS podran presentar saldo a favor  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/ZkZ9Oo90RrE/" \t "_blank" Colombianos evaden una cifra cercana a los $12 billones por concepto de IVA  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/H-ZK1WeLPfk/" \t "_blank" Declaracin de renta para extranjero catalogado como residente  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/rSrc3XI1QI0/" \t "_blank" Otra reforma tributaria anodina  HYPERLINK "http://actualicese.com/actualidad/2014/10/08/nuevo-decreto-de-devolucion-de-iva-a-turistas-extranjeros-menciona-exigencia-de-tarjeta-fiscal/" \o "Nuevo decreto de devolucin de IVA a turistas extranjeros menciona exigencia de tarjeta fiscal" Nuevo decreto de devolucin de IVA a turistas extranjeros menciona exigencia de tarjeta fiscal  HYPERLINK "http://actualicese.com/actualidad/2014/10/06/de-regimen-comun-a-regimen-comun-se-hace-retencion-de-iva/" \o "De rgimen comn a rgimen comn, se hace retencin de IVA?" De rgimen comn a rgimen comn, se hace retencin de IVA?  HYPERLINK "http://actualicese.com/actualidad/2014/10/06/una-persona-esta-obligada-a-inscribirse-en-el-regimen-del-iva-si-algo-de-lo-que-va-a-vender-es-gravado/" \o "Una persona est obligada a inscribirse en el rgimen del IVA si algo de lo que va a vender es gravado" Una persona est obligada a inscribirse en el rgimen del IVA si algo de lo que va a vender es gravado  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/_hkP6cVQwyw/" \t "_blank" Cules son las diferencias entre impuesto y tasa?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/mNYa4B2HP9E/" \t "_blank" Decreto 1903 de 01-10-2014 Ministerio de Hacienda. 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 ya los visitantes extranjeros no residentes en Colombia por la compra de bienes gravados, realizadas en las Unidades Especiales de Desarrollo Fronterizo.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/VANVGtQMOuc/" \t "_blank" [La Norma] IVA, desechos papel y cartn Decreto 1781 del 18 de septiembre de 2014. Se establece que las ventas de desechos de papel y cartn para reciclaje empezaran a tener, frente al IVA y su respectiva retencin de IVA, el mismo tratamiento que el artculo 437-4 del E.T. para los desechos de hierro y otros minerales.  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/o13IOYwFCDI/" \t "_blank" Gobierno reglamenta IVA y retencin de IVA en venta de desechos de papel y cartn  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/i3e9fqCJL1Q/" \t "_blank" A pagar ms impuestos, una justificacin equivocada para combatir la desigualdad?  HYPERLINK "http://feedproxy.google.com/~r/actualicese/~3/drILgn7eXY4/" \t "_blank" [La Cifra] Evasin astronmica de IVA $12 billones de pesos es la cifra que eluden los colombianos por concepto de IVA.  HYPERLINK "http://turevisorfiscal.com/bienes-y-servicios-exentos-de-iva-2/" \o "Qu son los bienes y servicios exentos de IVA?" Qu son los bienes y servicios exentos de IVA?  HYPERLINK "http://turevisorfiscal.com/bienes-exentos-de-iva/" \o "Cules son los bienes exentos de IVA? " Cules son los bienes exentos de IVA?  HYPERLINK "http://actualicese.com/actualidad/2014/10/17/impuesto-a-la-riqueza-e-impuesto-complementario-de-normalizacion-tributaria-dos-cartas-nuevas-a-tener-en-cuenta/" \o "Impuesto a la Riqueza e Impuesto Complementario de Normalizacin Tributaria: dos cartas nuevas a tener en cuenta" Impuesto a la Riqueza e Impuesto Complementario de Normalizacin Tributaria: dos cartas nuevas a tener en cuenta  HYPERLINK "http://turevisorfiscal.com/que-son-las-devoluciones-compensaciones-e-imputaciones-tributarias/" \o "Qu son las devoluciones, compensaciones e imputaciones tributarias?" Qu son las devoluciones, compensaciones e imputaciones tributarias?  HYPERLINK "http://actualicese.com/actualidad/2014/11/03/personas-naturales-no-residentes-no-calculan-iman-tampoco-se-pueden-pasar-al-imas/" \o "Personas naturales no residentes no calculan IMAN, tampoco se pueden pasar al IMAS" Personas naturales no residentes no calculan IMAN, tampoco se pueden pasar al IMAS  HYPERLINK "http://actualicese.com/actualidad/2014/10/31/retencion-en-la-fuente-por-renta-e-ica-en-casos-donde-puede-usarse-a-i-u/" \o "Retencin en la Fuente por Renta e ICA en casos donde puede usarse A.I.U" Retencin en la Fuente por Renta e ICA en casos donde puede usarse A.I.U  HYPERLINK "http://actualicese.com/conferencias/regimen-simplificado-en-iva-e-impuesto-nacional-al-consumo/" \o "Rgimen simplificado en IVA e Impuesto Nacional al Consumo" Rgimen simplificado en IVA e Impuesto Nacional al Consumo  HYPERLINK "http://actualicese.com/conferencias/servicios-que-no-causan-o-son-excluidos-de-impuesto-nacional-al-consumo/" \o "Servicios que no causan o son excluidos de Impuesto Nacional al Consumo" Servicios que no causan o son excluidos de Impuesto Nacional al Consumo  HYPERLINK "http://turevisorfiscal.com/cuales-son-los-servicios-exentos-de-iva/" \o "Cules son los servicios exentos de IVA?" Cules son los servicios exentos de IVA?  HYPERLINK "http://turevisorfiscal.com/factores-a-excluir-de-la-base-gravable-del-iva/" \o "Cules son los factores a excluir de la base gravable del IVA?" Cules son los factores a excluir de la base gravable del IVA?  HYPERLINK "http://actualicese.com/actualidad/2014/10/27/administracion-imprevistos-y-utilidad-iva-en-casos-donde-puede-usarse-el-a-i-u/" \o "Administracin, Imprevistos y Utilidad: IVA en casos donde puede usarse el A.I.U" Administracin, Imprevistos y Utilidad: IVA en casos donde puede usarse el A.I.U  HYPERLINK "http://actualicese.com/actualidad/2014/11/18/el-cree-y-sus-improvisaciones/" \o "El CREE y sus improvisaciones" El CREE y sus improvisaciones  HYPERLINK "http://actualicese.com/actualidad/2014/11/17/en-las-autorretenciones-del-cree-no-se-toman-en-cuenta-cuantias-minimas/" \o "En las autorretenciones del CREE no se toman en cuenta cuantas mnimas" En las autorretenciones del CREE no se toman en cuenta cuantas mnimas  HYPERLINK "http://actualicese.com/actualidad/2014/11/17/del-impuesto-al-patrimonio-al-impuesto-a-la-riqueza-una-jugada-que-no-gusta-a-empresarios/" \o "Del Impuesto al Patrimonio al Impuesto a la Riqueza, una jugada que no gusta a empresarios " Del Impuesto al Patrimonio al Impuesto a la Riqueza, una jugada que no gusta a empresarios  HYPERLINK "http://actualicese.com/actualidad/2014/11/10/dian-no-ha-creado-codigo-en-el-rut-para-identificar-a-entidades-autorretenedoras-del-cree/" \o "DIAN no ha creado cdigo en el RUT para identificar a entidades autorretenedoras del CREE" DIAN no ha creado cdigo en el RUT para identificar a entidades autorretenedoras del CREE ( AE Accounting Education - Reino Unido (News)  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153010" \o "In December 2010, changes to Ethical Standards for Auditors became effective that prohibited firms from undertaking any tax s...click to read full article" FRC ISSUES REMINDER TO AUDIT FIRMS OF DEADLINE FOR AMENDING CONTRACTS FOR TAX SERVICES PROVIDED ON A CONTINGENT FEE BASIS  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153011" \o "CGA-Canada has welcomed the Royal Assent given to Bill C-31, the Economic Action Plan 2014 Act, No.1, which will require the ...click to read full article" CGA-CANADA WELCOMES MEASURE ON UNLEGISLATED TAX PROPOSALS  HYPERLINK "http://www.accountingeducation.com/index.cfm?page=newsdetails&id=153006" \o "A new research study suggests that most multinationals did not utilize the 2004 repatriation tax holiday provided by Congress...click to read full article" STUDY FINDS CORPORATE TAX HOLIDAY AN INVITATION TO EARNINGS MANIPULATION ( American Institute of Certified Public Accountants (AICPA) - Estados Unidos de Amrica  HYPERLINK "http://www.aicpa.org/press/pressreleases/2014/pages/irs-proposed-voluntary-program-for-tax-preparers-is-unlawful-and-improper-says-aicpa.aspx" IRSs Proposed Voluntary Program for Tax Preparers is Unlawful and Improper, Says AICPA  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/Qd_b1M5Ak2E/63C87828-0CC5-4A1C-810F-B710BDE876A5.htm" \t "_blank" Regulations provide guidance for small-employer premium tax credit  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/nSTv6ECAJrk/8C847D6F-B6DB-4C2B-97CA-C8FFC994BE30.htm" \t "_blank" Final rules involve disregarded entities, indoor tanning tax, and FICA and FUTA exemptions  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/Mr3L1WJOB9c/28359768-01D6-4A8E-AB1F-F5A7D26DFB18.htm" \t "_blank" Creating the net investment income tax regulations: A conversation with David Kirk  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/WEjZ6w-0t2s/B916BC48-E562-4D6D-A8C2-032964D43BED.htm" \t "_blank" Employment tax responsibilities of designated payer agents  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/1woHaBLnRfY/1D2F808D-00EF-455B-A52A-20410D29E2C8.htm" \t "_blank" Final rules on fiduciary fees keep 'unbundling' requirement Controversial rules prompted by the Knight decision parse certain income tax deductions of estates and trusts.The IRS issued final regulations on the controversial question of which costs incurred by trusts and estates are subject to the 2% floor on miscellaneous itemized deductions under Sec.  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/49AZKz47apA/5546AAB7-2D87-4948-A1AC-9D9F3F251F56.htm" \t "_blank" Taxpayer wins partial IRA rollover contribution issue on appeal Partially reversing the Tax Court, the Eighth Circuit holds that a taxpayer made a timely partial rollover contribution to his IRA.The Eighth Circuit held that the IRS and Tax Court improperly denied a taxpayer's claim of a partial qualifying rollover contribution to his individual retirement  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/G5x3zwMnEvE/C388BAAE-FD28-4A96-921C-C6501E7357E1.htm" \t "_blank" Inherited home triggers denial of first-time homebuyer credit A home in which a taxpayer inherited an ownership interest was his principal residence, even though he lived there only a few months, the Tax Court holds.The Tax Court held that a home inherited by a taxpayer disqualified him from a first-time homebuyer credit for a new residence. The fact that the  HYPERLINK "http://feedproxy.google.com/~r/JournalOfAccountancy/~3/4n4dFguwAPA/premium-tax-credits-federal-exchanges.htm" \t "_blank" Federal courts disagree on premium tax credits through federal exchanges  HYPERLINK "http://www.accountancyage.com/aa/news/2373352/cameron-pledges-tax-cuts-if-re-elected-in-2015" \t "_blank" Cameron pledges tax cuts if re-elected in 2015 ( Association of International Accountants - Internacional  HYPERLINK "http://www.aiaworldwide.com/news/hmrc%E2%80%99s-new-powers-force-disputed-tax-avoidance-schemes-could-trigger-wave-insolvencies" HMRCS NEW POWERS TO FORCE DISPUTED TAX FROM AVOIDANCE SCHEMES COULD TRIGGER WAVE OF INSOLVENCIES  HYPERLINK "http://www.aiaworldwide.com/news/tax-credits-online-renewal-form-launched" TAX CREDITS ONLINE RENEWAL FORM LAUNCHED  HYPERLINK "http://www.aiaworldwide.com/news/electronic-tax-administration-advisory-committee-delivers-report-congress" ELECTRONIC TAX ADMINISTRATION ADVISORY COMMITTEE DELIVERS REPORT TO CONGRESS  HYPERLINK "http://www.aiaworldwide.com/news/new-irs-filing-season-program-unveiled-tax-return-preparers" NEW IRS FILING SEASON PROGRAM UNVEILED FOR TAX RETURN PREPARERS  HYPERLINK "http://www.aiaworldwide.com/news/frc-reminds-audit-firms-deadline-terminating-or-amending-contracts-tax-services-provided" FRC REMINDS AUDIT FIRMS OF DEADLINE FOR TERMINATING OR AMENDING CONTRACTS FOR TAX SERVICES PROVIDED ON A CONTINGENT FEE BASIS  HYPERLINK "http://www.aiaworldwide.com/news/cameroon-signs-convention-mutual-administrative-assistance-tax-matters" CAMEROON SIGNS THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS  HYPERLINK "http://www.aiaworldwide.com/news/hong-kong-and-us-tax-information-exchange-force" HONG KONG AND US TAX INFORMATION EXCHANGE IN FORCE  HYPERLINK "http://www.aiaworldwide.com/news/medium-sized-businesses-get-raw-deal-uk-tax-system" MEDIUM-SIZED BUSINESSES GET A RAW DEAL FROM UK TAX SYSTEM  HYPERLINK "http://www.aiaworldwide.com/news/it-may-have-been-draw-us-vs-portugal-world-cup-us-win-tax-war" IT MAY HAVE BEEN A DRAW FOR US VS PORTUGAL IN THE WORLD CUP - BUT US WIN THE TAX WAR  HYPERLINK "http://www.aiaworldwide.com/news/hmrc-reveals-top-10-tax-credits-renewal-excuses" HMRC REVEALS TOP 10 TAX CREDITS RENEWAL 'EXCUSES'  HYPERLINK "http://www.aiaworldwide.com/news/tax-free-childcare-draft-childcare-payments-eligibility-regulations-draft-childcare-payments" TAX-FREE CHILDCARE: DRAFT CHILDCARE PAYMENTS (ELIGIBILITY) REGULATIONS & DRAFT CHILDCARE PAYMENTS REGULATIONS 2015  HYPERLINK "http://www.aiaworldwide.com/news/government-publishes-response-consultation-provision-childcare-accounts-tax-free-childcare" GOVERNMENT PUBLISHES RESPONSE TO CONSULTATION ON THE PROVISION OF CHILDCARE ACCOUNTS IN TAX-FREE CHILDCARE  HYPERLINK "http://www.aiaworldwide.com/news/hmrc-consultation-tax-free-childcare-payments-regulations" HMRC CONSULTATION ON TAX-FREE CHILDCARE PAYMENTS REGULATIONS  HYPERLINK "http://www.aiaworldwide.com/news/tax-free-childcare-draft-childcare-payments-eligibility-regulations-draft-childcare-payments" TAX-FREE CHILDCARE: DRAFT CHILDCARE PAYMENTS (ELIGIBILITY) REGULATIONS & DRAFT CHILDCARE PAYMENTS REGULATIONS 2015  HYPERLINK "http://www.aiaworldwide.com/news/government-kicks-discussions-industry-over-future-north-sea-tax" GOVERNMENT KICKS OFF DISCUSSIONS WITH INDUSTRY OVER FUTURE OF NORTH SEA TAX  HYPERLINK "http://www.aiaworldwide.com/news/taiwan-government-seize-higher-onshore-tax-revenue-2014" TAIWAN GOVERNMENT TO SEIZE HIGHER ONSHORE TAX REVENUE IN 2014 ( Association of Certified Financial Crime Specialists (ACFCS) - Internacional Noticias  HYPERLINK "http://www.acfcs.org/financial-crime-wave-french-tell-ubs-to-post-1-billion-bail-in-tax-fraud-case-fincen-hits-cyprus-bank-with-section-311-designation-uk-launches-criminal-forex-probe-and-more/?utm_source=rss&utm_medium=rss&utm_campaign=financial-crime-wave-french-tell-ubs-to-post-1-billion-bail-in-tax-fraud-case-fincen-hits-cyprus-bank-with-section-311-designation-uk-launches-criminal-forex-probe-and-more" \t "_blank" Financial Crime Wave French tell UBS to post $1 billion bail in tax fraud case, FinCEN hits Cyprus bank with Section 311 designation, UK... ( Association of Chartered Certified Accountants (ACCA) - Reino Unido  HYPERLINK "http://www.accaglobal.com/gb/en/discover/news/2014/09/party-conf14.html" Parties should ensure any tax change pledges are not just a popularity contest for the 2015 general election, says ACCA  HYPERLINK "http://www.accaglobal.com/gb/en/discover/news/2014/09/child-tax.html" Child benefit claimants may need to register for self-assessment tax returns  HYPERLINK "http://www.aiaworldwide.com/news/chancellor-abolishes-55-tax-pension-funds-death" CHANCELLOR ABOLISHES 55% TAX ON PENSION FUNDS AT DEATH  HYPERLINK "http://www.aiaworldwide.com/news/direct-taxes-code" DIRECT TAXES CODE  HYPERLINK "http://www.aiaworldwide.com/news/preferential-tax-treaties-cross-border-investment-taiwan" PREFERENTIAL TAX TREATIES FOR CROSS-BORDER INVESTMENT IN TAIWAN ( Association of Chartered Certified Accountants (ACCA) - Reino Unido  HYPERLINK "http://www.accaglobal.com/gb/en/discover/news/2014/10/ferguson-tax.html" HMRC chief quizzed by ACCA global forum on offshore tax evasion penalties ( Asociacin Bancaria y de Entidades Financieras de Colombia (ASOBANCARIA) - Colombia  HYPERLINK "http://www.siglodata.co/s/julio/20140729RP0000002.pdf" \t "_blank" El Gobierno pondra en cintura a ms de 100.000 empresas que evaden el IVA ( Auditing Practices Board (APB) - Reino Unido  HYPERLINK "https://www.frc.org.uk/News-and-Events/FRC-Press/Press/2014/June/FRC-reminds-audit-firms-of-approaching-deadline-fo.aspx" FRC reminds audit firms of approaching deadline for terminating or amending contracts for tax services provided on a contingent fee basis ( Autoridades Pblicas - Colombia - Legislacin  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/decretos/2014/Decretos2014/DECRETO%201903%20DEL%2001%20DE%20OCTUBRE%20DE%202014.pdf" DECRETO 1903 DEL 01 DE OCTUBRE DE 2014Por 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 ya los visitantes extranjeros no residentes en Colombia por la compra debienes gravados, realizadas en las Unidades Especiales de Desarrollo Fronterizo ( BDO Internacional - Internacional  HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-World-Wide-Tax-News-issue-35---July-2014.aspx" BDO World Wide Tax News issue 35 - July 2014  HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-Indirect-Tax-News-issue-2---July-2014.aspx" BDO Indirect Tax News issue 2 - July 2014  HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-to-host-webinar-on-transfer-pricing-and-developments-in-international-tax.aspx" BDO to host webinar on BEPS and developments in international tax  HYPERLINK "http://www.bdointernational.com/News/Pages/SWEDEN---Corporate-taxation.aspx" SWEDEN - Corporate taxation  HYPERLINK "http://www.bdointernational.com/News/Pages/FRANCE.aspx" French - Swiss tax relations  HYPERLINK "http://www.bdointernational.com/News/Pages/BDO-Indirect-Tax-News-Issue-3---September-2014.aspx" BDO Indirect Tax News Issue 3 - September 2014 ( Body of Expert and Licensed Accountants of Romania (CECCAR) - Rumania  HYPERLINK "http://ceccar.ro/en/?p=1031" Order no.544 of April 7, 2014 on the approval of the Charter of Rights and Obligations of the Individual Subject to a Tax Inspection  HYPERLINK "http://ceccar.ro/en/?p=1027" The Ministry of Public Finance has launched, for public discussions, under its section Decisional Transparency, two regulation drafts the application of which, correlated with other secondary regulations, shall lead to the elimination and the centralization of 92 parafiscal taxes and charges  HYPERLINK "http://ceccar.ro/en/?p=1054" Amendments and Addendum to the Methodological Standards for the Application of Law no.571/2003 HYPERLINK "http://ceccar.ro/en/?p=1054" The Government decision no.421/2014for the amendment and the supplement of the methodological standards for the application of Law no.571/2003 concerning the Fiscal Code, approved by the Government decision no.44/2004 has been published in the Romanian Official Journal no.384 of May 23, 2014. These standards broadly bring certain clarifications on the means of applying the regulations related to the tax exemption the reinvested profit and to the tax on constructions. Other clarifications relate to tax payers that use technological equipment under leasing contracts. They also detail on the means of determining the taxable basis for the tax on constructions taking into account certain specific... HYPERLINK "http://ceccar.ro/en/?p=1054" Read More ( Central Bank of the Russian Federation- Federacin Rusa  HYPERLINK "http://www.cbr.ru/Eng/press/?Prtid=month_archive&ch=ITM_13816" \l "CheckedItem" \t "_blank" Presentation by Governor of the Bank of Russia Elvira Nabiullina at a meeting of the Committee on the Budget and Taxes of the State Duma of... ( Centre for Financial Reporting Reform - Internacional  HYPERLINK "http://www.worldbank.org/en/results/2014/07/03/moldova-transparency-in-taxes-titles-and-transactions" In Moldova: Transparency in Taxes, Titles and Transactions ( Chartered Accountants Ireland - Irlanda  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/June/Annual-Investment-Allowance/" \t "_blank" Annual Investment Allowance Chartered Accountants will be aware that from April 2014, AIA for Corporation Tax and Income Tax has been set at 500,000 per year up to 31 December 2015.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/June/Income-Tax-Relief-for-Health-Insurance/" \t "_blank" Income Tax Relief for Health Insurance Revenue has updated Part 15 of their Tax and Duty Manuals to include the restriction of relief on qualifying medical and dental insurance premium policies renewed or entered into on or after 16 October 2013.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/June/New-Double-Taxation-Agreement-with-Botswana-/" \t "_blank" New Double Taxation Agreement with Botswana A new Double Taxation Agreement was signed with Botswana earlier this month.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/June/LPT-Updates/" \t "_blank" LPT Updates Employers are advised that where they received an Employers Tax Credit certificate (P2C) notification for an employee for the 2013 LPT tax year but failed to account for the LPT amount specified, then they should immediately file amended P35 and P35L returns and pay any balance outstanding.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/June/LPT-Reminder-for-Employers1/" \t "_blank" LPT Reminder for Employers Employers are advised that where they received an Employers Tax Credit certificate (P2C) notification for an employee for the 2013 LPT tax year but failed to account for the LPT amount specified, then they should immediately file amended P35 and P35L returns and pay any balance outstanding.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/June/Corporation-Tax-Marginal-Rate-Relief-MRR-calculator-updated/" \t "_blank" Corporation Tax Marginal Rate Relief (MRR) calculator updated The above calculator has now been updated with the rate changes announced in the March 2014 Budget.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/June/Reconcilation-of-2013-2014-PAYE-Information/" \t "_blank" Reconcilation of 2013-2014 PAYE Information HMRC advise that they have started to process 2013-14 pay and tax information and will be sending out P800 Tax Calculations from this month until mid-September.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/June/ECOFIN-Agree-to-Close-Loophole-in-Parent-Subsidiary-Directive-on-Hybrid-Loans/" \t "_blank" ECOFIN Agree to Close Loophole in Parent Subsidiary Directive on Hybrid Loans The Economic and Financial Affairs Council (ECOFIN) agreed at a meeting held last Friday to amend the Parent Subsidiary Directive for the purpose of closing a loophole that currently allows corporate groups to exploit mismatches between national tax rules and avoid paying taxes on some types of profits distributed within the group.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/taxpoint-July-issue-Now-Available/" \t "_blank" tax.point July issue Now Available  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/Commission-refers-France-to-the-CJEU-over-its-Tax-Treatment-of-Donations-to-Foreign-Charities/" \t "_blank" Commission refers France to the CJEU over its Tax Treatment of Donations to Foreign Charities  HYPERLINK "http://www.accountancyage.com/aa/news/2353425/uk-no-tax-haven-say-accountancy-age-readers" \t "_blank" UK no tax haven, say Accountancy Age readers  HYPERLINK "http://www.accountancyage.com/aa/news/2353443/ciot-cross-border-tax-experts-to-join-ec-initiative" \t "_blank" CIoT cross-border tax experts to join EC initiative  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/August/Northern-Ireland-Tax-Committee-responds-to-Direct-Recovery-of-Debts-consultation1/" \t "_blank" Northern Ireland Tax Committee responds to Direct Recovery of Debts consultation  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/Provide-tax-break-for-average-earners-while-protecting-tax-base--Accountancy-profession-makes-its-pre-Budget-submission-to-Minister-Noonan/" \t "_blank" Provide tax break for average earners while protecting tax base Accountancy profession makes its pre-Budget submission to Minister Noonan  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/Tax-Coordinator---Part-Time-Fixed-Term-Role/" \t "_blank" Tax Coordinator - Part Time, Fixed Term Role Chartered Accountants Ireland is seeking to recruit a Tax Coordinator on a one year fixed term contract to support the Tax department.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/Northern-Ireland-Tax-Committee-responds-to-Direct-Recovery-of-Debts-consultation/" \t "_blank" Northern Ireland Tax Committee responds to Direct Recovery of Debts consultation  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/Social-investment-tax-relief-enlarging-the-scheme-consultation-launched1/" \t "_blank" Social investment tax relief: enlarging the scheme consultation launched  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/Consultation-Tax-advantaged-venture-capital-schemes-ensuring-continued-support-for-small-and-growing-businesses/" \t "_blank" Consultation: Tax-advantaged venture capital schemes: ensuring continued support for small and growing businesses  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/VAT-Guidance/" \t "_blank" VAT Guidance Revenue has updated their VAT manual to include guidance on two new VAT provisions introduced into the Value Added Tax Consolidation Act 2010 by Finance (No.2) Act 2013; section 108A which provides for the issue of a notice to an accountable person requiring additional information in relation to his or her taxable supplies, and section 62A which deals with the adjustment of tax deductible in...  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/Latest-News-for-Charities-/" \t "_blank" Latest News for Charities In the latest new relevant to the Charity sector, it has also been announced that following feedback on a HMRC discussion paper the Government has decided not to change the definition of charity for tax purposes.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/Annual-Tax-Summaries/" \t "_blank" Annual Tax Summaries An overview of the new annual tax summaries has been published . By way of reminder, personalised tax summaries are due to be sent to around 24 million UK taxpayers from October 2014 onwards.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/taxpoint-July-issue-Now-Available/" \t "_blank" tax.point July issue Now Available The July issue of tax.point, the monthly tax journal from Chartered Accountants Ireland, is published now.  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/July/State-Aid-Investigation-into-Tax-Exemptions-for-Dutch-Public-Companies/" \t "_blank" State Aid Investigation into Tax Exemptions for Dutch Public Companies The European Commission opened an in-depth investigation to verify whether exemptions from corporate tax granted under Dutch law to public companies, including port operators, are in line with EU state aid rules. ( Chartered Accountants Ireland - Irlanda  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/September/Northern-Ireland-Tax-Committee-responds-to-Construction-Industry-Scheme-consultation/" \o "Northern Ireland Tax Committee responds to Construction Industry Scheme consultation" Northern Ireland Tax Committee responds to Construction Industry Scheme consultation  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/September/Creative-Industries-Tax-relief-briefing-day/" \o "Creative Industries Tax relief briefing day" Creative Industries Tax relief briefing day  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/September/taxpoint-September-Issue/" \o "tax.point September Issue" tax.point September Issue  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/September/New-EU-Commissioner-for-Economic-and-Financial-Affairs-Taxation-and-Customs/" \o "New EU Commissioner for Economic and Financial Affairs, Taxation and Customs" New EU Commissioner for Economic and Financial Affairs, Taxation and Customs  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/September/OECD-to-Release-First-Recommendations-for-Combating-International-Tax-Avoidance/" \o "OECD to Release First Recommendations for Combating International Tax Avoidance" OECD to Release First Recommendations for Combating International Tax Avoidance  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/September/Corporation-Tax-on-chargeable-gains---Indexation-Allowance/" \o "Corporation Tax on chargeable gains - Indexation Allowance" Corporation Tax on chargeable gains - Indexation Allowance  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Tax-News---Budget-Special-2015/" \t "_blank" Tax News - Budget Special 2015  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Capital-Taxes-/" \t "_blank" Capital Taxes  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Overhaul-of-Corporation-Tax-Residency-Rules-to-Tackle-the-Double-Irish/" \t "_blank" Overhaul of Corporation Tax Residency Rules to Tackle the Double Irish  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Commitment-to-125-CT-Rate-Reinforced-Amid-Back-Drop-of-Promising-Corporate-Tax-Measures/" \t "_blank" Commitment to 12.5% CT Rate Reinforced Amid Back Drop of Promising Corporate Tax Measures  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Income-Tax-Measures/" \t "_blank" Income Tax Measures  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Draft-legislation-Promoters-of-Tax-Avoidance-Schemes-/" \t "_blank" Draft legislation: Promoters of Tax Avoidance Schemes  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Miscellaneous-tax-tidbits/" \t "_blank" Miscellaneous tax tidbits  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Tax-Department-in-the-Media1/" \t "_blank" Tax Department in the Media  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Local-Property-Tax-2015/" \t "_blank" Local Property Tax 2015  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Chartered-Tax-Consultant-Application/" \t "_blank" Chartered Tax Consultant Application  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/New-Tax-Training-Options-from-Chartered-Accountants-Ireland/" \t "_blank" New Tax Training Options from Chartered Accountants Ireland  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Total-tax-Receipts-Continue-to-Exceed-Target/" \t "_blank" Total tax Receipts Continue to Exceed Target  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Commission-Extends-Gibraltar-Corporate-Tax-Investigation-to-include-Tax-Rulings/" \t "_blank" Commission Extends Gibraltar Corporate Tax Investigation to include Tax Rulings  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Employers-aligning-payroll-to-the-correct-tax-period/" \t "_blank" Employers: aligning payroll to the correct tax period  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Miscellaneous-tax-titbits/" \t "_blank" Miscellaneous tax tidbits  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Chancellor-abolishes-55-tax-on-pension-funds-at-death/" \t "_blank" Chancellor abolishes 55% tax on pension funds at death  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/November/Tax-summaries/" \t "_blank" Tax summaries  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/November/Frequency-of-Filing-Tax-Returns-and-Payments/" \t "_blank" Frequency of Filing Tax Returns and Payments  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/November/Miscellaneous-tax-tidbits/" \t "_blank" Miscellaneous tax tidbits  HYPERLINK "http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2014/October/Local-Property-Tax/" \t "_blank" Local Property Tax ( Comunidad Contable - Colombia  HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti-1802201401_%28que_se_puede_depurar_de_la_base_gravable_del_iman%29/noti-1802201401_%28que_se_puede_depurar_de_la_base_gravable_del_iman%29.asp?Miga=1&IDobjetose=14006&CodSeccion=106" Qu se puede depurar para obtener la base gravable del IMAN?  HYPERLINK "http://www.comunidadcontable.com/BancoConocimiento/N/noti_2105201401_personas_naturales_obligadas_a_declarar_impuesto_de_renta_2013/noti_2105201401_personas_naturales_obligadas_a_declarar_impuesto_de_renta_2013.asp?Miga=1&IDobjetose=14136&CodSeccion=106" Personas naturales obligadas a declarar renta por el ao 2013 ( DOCUMENTOS INTERNACIONALES Deloitte Touche Tohmatsu (DTT) - Internacional  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/global-tax-alerts.html" \t "_self" Global Tax Alerts. HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/global-tax-alerts.html" \t "_self" Global Tax Alerts, prepared by Deloitte professionals around the world, provide summaries of tax developments affecting cross-border transactions.  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/world-tax-advisor.html" \t "_self" World Tax Advisor. HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/world-tax-advisor.html" \t "_self" World Tax Advisor is a bulletin of international tax developments written by professionals of the member firms of Deloitte. The newsletter focuses on analyses of cross-border tax developments that reflect the dynamic business environment faced by multinationals.  HYPERLINK "http://feedproxy.google.com/~r/DeloitteGlobal/~3/bXprDl-uS4U/indirect-tax-automation-news.html" \t "_blank" Indirect Tax Automation News Quarterly newsletter covering changes in the indirect tax laws in the EU impacting ERP and related systems and developments in the area of indirect tax automation.  HYPERLINK "http://feedproxy.google.com/~r/DeloitteGlobal/~3/x76NWWfLQWo/world-tax-advisor.html" \t "_blank" World Tax Advisor  HYPERLINK "http://feedproxy.google.com/~r/DeloitteGlobal/~3/A7vuvzv5K3Q/Deloitte-top-awards-internatl-tax-review-america-tax-awards.html" \t "_blank" Deloitte receives top awards at International Tax Reviews Americas Tax Awards  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/global-insight.html" \t "_self" A biweekly newsletter delivering tax and legislative updates for tax and international HR professionals.  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/global-tax-alerts.html" \t "_self" Global Tax Alerts, prepared by Deloitte professionals around the world, provide summaries of tax developments affecting cross-border transactions.  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/hot-topics-in-global-tax.html" \t "_self" Links to recent tax publications and other topical resources prepared by Deloitte professionals around the world.  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/world-tax-advisor.html" \t "_self" World Tax Advisor is a bulletin of international tax developments written by professionals of the member firms of Deloitte. The newsletter focuses on analyses of cross-border tax developments that reflect the dynamic business environment faced by multinationals.  HYPERLINK "http://www2.deloitte.com/global/en/pages/about-deloitte/articles/deloitte-recognized-for-indirect-tax-excellence.html" \t "_self" Deloitte professionals recognized for excellence in indirect tax  HYPERLINK "http://www2.deloitte.com/global/en/pages/about-deloitte/articles/european-tax-awards-recognition.html" \t "_self" Deloitte recognized for innovative client work in European Tax Awards HYPERLINK "http://www2.deloitte.com/global/en/pages/about-deloitte/articles/european-tax-awards-recognition.html" \t "_self" Read the press release to learn more.  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/global-indirect-tax-news.html" \t "_self" Monthly newsletter covering VAT, goods and services tax, sales tax issues, and customs and trade issues around the globe.  HYPERLINK "http://www2.deloitte.com/global/en/pages/about-deloitte/articles/deloitte-global-leader-in-sap-implementation-gartner.html" \t "_self" Deloitte named a global leader in SAP Implementation Service Providers by Gartner for the second consecutive year  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/global-insight.html" \t "_self" A biweekly newsletter delivering tax and legislative updates for tax and international HR professionals.  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/global-tax-rates.html" \t "_self" Global corporate tax and withholding tax rates HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/global-tax-rates.html" \t "_self" Tables with corporate income tax rates (including historic rates) and domestic withholding tax rates for more than 150 countries.  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/global-tax-alerts.html" \t "_self" Global Tax Alerts, prepared by Deloitte professionals around the world, provide summaries of tax developments affecting cross-border transactions.  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/world-tax-advisor.html" \t "_self" World Tax Advisor is a bulletin of international tax developments written by professionals of the member firms of Deloitte. The newsletter focuses on analyses of cross-border tax developments that reflect the dynamic business environment faced by multinationals.  HYPERLINK "http://www2.deloitte.com/global/en/pages/about-deloitte/articles/tax-expert-guide-press-release.html" \t "_self" Tax Expert Guide recognizes Deloitte experts, more than any other organization HYPERLINK "http://www2.deloitte.com/global/en/pages/about-deloitte/articles/tax-expert-guide-press-release.html" \t "_self" The 2014 Guide to the Worlds Leading Tax Advisers names 147 Deloitte professionals from around the world as experts in their areas of specialism.Read the full press release to learn more.  HYPERLINK "http://www2.deloitte.com/global/en/pages/tax/articles/indirect-tax-automation-news.html" \t "_self" Quarterly newsletter covering changes in the indirect tax laws in the EU impacting ERP and related systems and developments in the area of indirect tax automation. ( Direccin de Impuestos y Aduanas Nacionales (DIAN) - Colombia  HYPERLINK "http://www.dian.gov.co/descargas/EscritosComunicados/2014/192_Comunicado_de_prensa_11072014.pdf" 192 Diligencie la declaracin del impuesto de renta y complementario en la pgina web de la dian ( Government Accountability Office (GAO) - Estados Unidos de Amrica  HYPERLINK "http://www.gao.gov/products/GAO-14-479" Better Management Could Improve Tax Compliance and Reduce Taxpayer Burden  HYPERLINK "http://www.gao.gov/products/GAO-14-479?source=ra" \t "_blank" GAO-14-479, IRS Correspondence Audits: Better Management Could Improve Tax Compliance and Reduce Taxpayer Burden, June 05, 2014 ( Institute of Chartered Accountants of Scotland - Reino Unido  HYPERLINK "http://icas.org.uk/News/Audit-and-Assurance/Contingent-tax-service-deadline-approaches-for-auditors/" \t "_blank" Contingent tax service deadline approaches for auditors Contingent tax service deadline approaches for auditors Anne Adrain 2014-07-01 Audit firms should be aware that they have until the end of this calendar year to terminate or amend contracts for the provision of tax services. When the revised Ethical Standards for Auditors were intr  HYPERLINK "http://icas.org.uk/ICAS-Tax-Committee-seeks-news-members/" \t "_blank" ICAS Tax Committee seeks news members When it comes to tax matters, what can ICAS do for you, writes Charlotte Barbour? What can you do for ICAS? ( Institute of Chartered Accountants in England and Wales (ICAEW) - Reino Unido  HYPERLINK "http://www.icaew.com/en/about-icaew/newsroom/press-releases/2014-press-releases/deck-the-halls-for-your-tax-free-christmas-party" \o "Deck the halls for your tax-free Christmas party" Deck the halls for your tax-free Christmas party ( Institute of Public Accountants (IPA) - Australia  HYPERLINK "http://www.publicaccountants.org.au/resources/news-and-media/media-releases/tax-system-must-support-small-business-growth,-says-ipa" Tax system must support small business growth, says IPA  HYPERLINK "http://www.publicaccountants.org.au/resources/news-and-media/media-releases/up-the-education-ante-for-tax-%28financial%29-advisers,-says-ipa" Up the education ante for tax (financial) advisers, says IPA ( International Bureau of Fiscal Documentation (IBFD) - Internacional  HYPERLINK "http://online.ibfd.org/collections/evdnews/html/evdnews_2014-07-07_009.html?WT.z_nav=rssfeed" \t "_blank" EVD News - Request for preliminary ruling in Case C-200/14 (Cmpean) Recovery of taxes unlawfully levied  HYPERLINK "http://online.ibfd.org/collections/evdnews/html/evdnews_2014-07-07_010.html?WT.z_nav=rssfeed" \t "_blank" EVD News - Request for preliminary ruling in Case C-252/14 (Pensioenfonds Metaal en Technie) Taxation of dividends Discrimination  HYPERLINK "http://online.ibfd.org/collections/evdnews/html/evdnews_2014-06-23_007.html?WT.z_nav=rssfeed" \t "_blank" EVD News - Decision on the AIEM tax applicable in the Canary Islands  HYPERLINK "http://online.ibfd.org/collections/evdnews/html/evdnews_2014-07-14_007.html?WT.z_nav=rssfeed" \t "_blank" EVD News - Council adopts amendment closing tax loophole for corporate groups ( Institut des Experts comptables et des Conseils fiscaux - Belgica  HYPERLINK "http://www.iec-iab.be/nl/leden/Publicaties/actualiteit/Instituut/Pages/20141014_European_Commission_report.aspx" European Commission report points to opportunities to improve national tax systems  HYPERLINK "http://www.iec-iab.be/nl/leden/Publicaties/actualiteit/Instituut/Pages/C20141014_CFE_Tax_Report_and_European_professional_Law_Report.aspx" CFE - Tax Report and European professional Law Report August-September 2014 ( Institute of Certified Public Accountants in Ireland (CPA) - Irlanda  HYPERLINK "http://www.cpaireland.ie/media-publications/institute-news/2014/10/30/cpa-reminds-tax-payers-to-avail-of-revenue-online-service-%28ros%29-for-self-assessments" CPA Reminds Tax Payers to Avail of Revenue Online Service (ROS) for Self Assessments HYPERLINK "http://www.cpaireland.ie/media-publications/institute-news/2014/10/30/cpa-reminds-tax-payers-to-avail-of-revenue-online-service-%28ros%29-for-self-assessments" Read full story ( Instituto Nacional de Contadores Pblicos de Colombia (INCP) - Colombia  HYPERLINK "http://www.incp.org.co/document/soy-una-persona-clasificada-en-la-categoria-de-trabajador-por-cuenta-propia-y-al-determinar-el-impuesto-sobre-la-renta-por-el-sistema-imas-mi-renta-gravable-alternativa-es-inferior-a-la-establecida/" \o "Soy una persona clasificada en la categora de trabajador por cuenta propia, y al determinar el impuesto sobre la renta por el sistema IMAS, mi Renta Gravable Alternativa es inferior a la establecida en la tabla del artculo 340 del E.T., qu impuesto d" Soy una persona clasificada en la categora de trabajador por cuenta propia, y al determinar el impuesto sobre la renta por el sistema IMAS, mi Renta Gravable Alternativa es inferior a la establecida en la tabla del artculo 340 del E.T., qu impuesto debo pagar? ( National Board of Accountants and Auditors (NBAA) - Tanzania  HYPERLINK "http://www.nbaa-tz.org/nbaatra.pdf" NBAA and TRA Joint Forum on Taxation, Budget and Economic issues at Kunduchi Beach Resort and Hotel - Dar-es-salaam New Zealand Institute of Chartered Accountants (NZICA) - Nueva Zelanda  HYPERLINK "http://www.charteredaccountantsanz.com/en/Site-Content/News-and-Updates/Tax-pooling-changes-positive-for-business.aspx" \t "_blank" Tax pooling changes positive for business ( Organization for Economic Co operation and Development (OECD) - Internacional  HYPERLINK "http://www.oecd.org/newsroom/andorra-commits-to-automatic-exchange-of-information-in-tax-matters.htm" \t "_blank" Andorra commits to automatic exchange of information in tax matters  HYPERLINK "http://www.oecd.org/newsroom/oecd-releases-full-version-of-global-standard-for-automatic-exchange-of-information.htm" \t "_blank" OECD releases full version of global standard for automatic exchange of information Taking an important step towards greater transparency and putting an end to banking secrecy in tax matters, the OECD today released the full version of a new global standard for the exchange of information between jurisdictions.  HYPERLINK "http://www.oecd.org/newsroom/major-new-steps-to-boost-international-cooperation-against-tax-evasion-governments-commit-to-implement-automatic-exchange-of-information-beginning-2017.htm" \t "_blank" Major new steps to boost international cooperation against tax evasion: Governments commit to implement automatic exchange of information... ( Presidencia de la Repblica - Colombia Noticias  HYPERLINK "http://wp.presidencia.gov.co/Noticias/2014/Septiembre/Paginas/20140910_05-El-impuesto-al-patrimonio-se-aplicara-a-partir-de-mil-millones-de-pesos.aspx" El impuesto al patrimonio se aplicar a partir de mil millones de pesos ( Reports on the Observance of Standards & Codes (ROSC) - Internacional  HYPERLINK "http://www.imf.org/external/pp/longres.aspx?id=4873" IMF Policy Paper: Spillovers in International Corporate Taxation  HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=41661.0" Tax Buoyancy in OECD Countries HYPERLINK "http://www.imf.org/external/pubs/cat/longres.aspx?sk=41661.0" Working Paper No. 14/110 ( Secretara Distrital de Hacienda (Bogot) - Colombia  HYPERLINK "http://nuevaweb.haciendabogota.gov.co/shd/node/18381" Unidad Mvil atiende desde hoy en Suba, Fontibn y Puente Aranda sobre impuesto de vehculos  HYPERLINK "http://www.shd.gov.co/shd/avanza_estrategia_antievasion_ica" Avanza estrategia antievasin del Impuesto de ICA en Bogot ( South African Institute of Chartered Accountants (SAICA) - Sudfrica  HYPERLINK "http://www.saica.co.za/DesktopModules/EngagePublish/itemlink.aspx?itemId=4602" \t "_blank" Tax Season is here Dont put off your tax returns until the last minute ( The CPA Journal - Estados Unidos de Amrica  HYPERLINK "http://viewer.zmags.com/publication/e1f0c3b8" \l "/e1f0c3b8/42" \t "_blank" Understanding the Net Investment Income Tax  HYPERLINK "http://viewer.zmags.com/publication/e1f0c3b8" \l "/e1f0c3b8/54" \t "_blank" Investing for Tax-Efficient Income  (  ( Autoridades Pblicas  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JUNIO/17/DECRETO%201103%20DEL%2017%20DE%20JUNIO%20DE%202014.pdf" \o "" Decreto 1103 del 17 de junio de 2014 Por el cual se reglamenta el literal j) del artculo 428 del Estatuto Tributario  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JULIO/10/DECRETO%201293%20DEL%2010%20DE%20JULIO%20DE%202014.pdf" DECRETO 1293 DEL 10 DE JULIO DE 2014Por el cual se modifica el Decreto 503 de 1997 y se dictan otras disposiciones  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JULIO/22/DECRETO%201368%20DEL%2022%20DE%20JULIO%20DE%202014.pdf" DECRETO 1368 DEL 22 DE JULIO DE 2014"Por el cual se reglamentan las operaciones mediante sistemas de financiacin previstas en el artculo 45 de la Ley 1480 de 2011"  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JULIO/11/DECRETO%201300%20DEL%2011%20DE%20JULIO%20DE%202014.pdf" DECRETO 1300 DEL 11 DE JULIO DE 2014Por el cual se regula una lnea de redescuento con tasa compensada de la Financiera de Desarrollo Territorial S.A. -FINDETER, para el Financiamiento de Programas y Proyectos en el Sector de Agua y Saneamiento Bsico  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JULIO/10/DECRETO%201286%20DEL%2010%20DE%20JULIO%20DE%202014.pdf" DECRETO 1286 DEL 10 DE JULIO DE 2014Por el cual se definen las condiciones para que las entidades pblicas del orden nacional realicen aportes de recursos a los patrimonios autnomos constituidos para el desarrollo de proyectos de vivienda y se establece el mecanismo de vinculacin de las entidades pblicas otorgantes de subsidios familiares de vivienda rural a los esquemas fiduciarios previstos por la Ley  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JULIO/10/DECRETO%201290%20DEL%2010%20DE%20JULIO%20DE%202014.pdf" DECRETO 1290 DEL 10 DE JULIO DE 2014Por el cual se reglamenta el Sistema Nacional de Evaluacin de Gestin y Resultados -Sinergia  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JULIO/02/DECRETO%201219%20DEL%2002%20DE%20JULIO%20DE%202014.pdf" DECRETO 1219 DEL 02 DE JULIO DE 2014Por el cual se reglamenta el artculo 89 de la Ley 1676 de 2013 y se modifican los Decretos 4350 de 2006 y 2669 de 2012  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JULIO/02/DECRETO%201235%20DEL%2002%20DE%20JULIO%20DE%202014.pdf" DECRETO 1235 DEL 02 DE JULIO DE 2014Por medio del cual se modifica el numeral 2 del Decreto 801 del 23 de abril de 2014  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JULIO/01/DECRETO%201213%20DEL%2001%20DE%20JULIO%20DE%202014.pdf" DECRETO 1213 DEL 01 DE JULIO DE 2014Por el cual se ordena la emisin de "Ttulos de Tesorera TES -Clase B para regular la liquidez de la economa" para la vigencia 2014.  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/AGOSTO/15/DECRETO%201553%20DEL%2015%20DE%20AGOSTO%20DE%202014.pdf" DECRETO 1553 DEL 15 DE AGOSTO DE 2014Por medio del cual se modifica el Decreto 1467 de 2012  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/AGOSTO/14/Decreto-1529-14-agosto-2014.pdf" DECRETO 1529 DEL 14 DE AGOSTO DE 2014"Por el cual se modifica el artculo 4 del Decreto 1739 de 2010y se dictan otras, disposiciones"  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/AGOSTO/14/Decreto-1544-14-agosto-2014.pdf" DECRETO 1544 DEL 14 DE AGOSTO DE 2014 "Por el cual se establecen fechas de desembolso para la nueva fase de las coberturas de tasa de inters para la financiacin de vivienda de inters social nueva para reas urbanas"  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/AGOSTO/12/DECRETO%201498%20DEL%2012%20DE%20AGOSTO%20DE%202014.pdf" DECRETO 1498 DEL 12 DE AGOSTO DE 2014"Por el cual se modifica parcialmente el Arancel de Aduanas"  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/AGOSTO/12/DECRETO%201499%20DEL%2012%20DE%20AGOSTO%20DE%202014.pdf" DECRETO 1499 DEL 12 DE AGOSTO DE 2014"Por el cual se reglamentan las ventas que utilizan mtodos no tradicionales y las ventas a distancia"  HYPERLINK "http://wsp.presidencia.gov.co/normativa/Decretos/2014/Documents/AGOSTO/12/Decreto-1507-12-agosto-2014.pdf" DECRETO 1507 DEL 12 DE AGOSTO DE 2014Por el cual se expide el, Manual nico para la Calificacin de la Prdida de la Capacidad Laboral y Ocupacional.  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/AGOSTO/05/DECRETO%201473%20DEL%205%20DE%20AGOSTO%20DE%202014.pdf" DECRETO 1473 DEL 5 DE AGOSTO DE 2014"Por medio del cual se sealan las actividades econmicas para los trabajadores por cuenta propia"  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JULIO/31/DECRETO%201442%20DEL%2031%20DE%20JULIO%20DE%202014.pdf" DECRETO 1442 DEL 31 DE JULIO DE 2014''Por el cual se establece como obligatoria la implementacin de un esquema de compensacin en el Sistema General de Riesgos Laborales por altos costos de siniestralidad y se dictan otras disposiciones"  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/JULIO/31/DECRETO%201443%20DEL%2031%20DE%20JULIO%20DE%202014.pdf" DECRETO 1443 DEL 31 DE JULIO DE 2014Por el cual se dictan disposiciones para la implementacin del Sistema de Gestin de la Seguridad y Salud en el Trabajo (SG-SST).  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/decretos/2014/Decretos2014/DECRETO%201903%20DEL%2001%20DE%20OCTUBRE%20DE%202014.pdf" DECRETO 1903 DEL 01 DE OCTUBRE DE 2014Por 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 ya los visitantes extranjeros no residentes en Colombia por la compra debienes gravados, realizadas en las Unidades Especiales de Desarrollo Fronterizo  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/SEPTIEMBRE/26/DECRETO%201861%20DEL%2026%20DE%20SEPTIEMBRE%20DE%202014.pdf" DECRETO 1861 DEL 26 DE SEPTIEMBRE DE 2014 HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/SEPTIEMBRE/26/DECRETO%201861%20DEL%2026%20DE%20SEPTIEMBRE%20DE%202014.pdf" Por el cual se modifica el Decreto 2555 de 2010 en lo relacionado con la metodologa del clculo de rentabilidad mnima obligatoria para el portafolio de corto plazo  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/SEPTIEMBRE/22/DECRETO%201823%20DEL%2022%20DE%20SEPTIEMBRE%20DE%202014.pdf" DECRETO 1823 DEL 22 DE SEPTIEMBRE DE 2014 HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/SEPTIEMBRE/22/DECRETO%201823%20DEL%2022%20DE%20SEPTIEMBRE%20DE%202014.pdf" Por el cual se modifica el Decreto 1213 de 2014 que orden la emisin de "Ttulos de Tesorera TES -Clase B para regular la liquidez de la economa" para la vigencia 2014  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/SEPTIEMBRE/18/DECRETO%201781%20DEL%2018%20DE%20SEPTIEMBRE%20DE%202014.pdf" DECRETO 1781 DEL 18 DE SEPTIEMBRE DE 2014 HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/SEPTIEMBRE/18/DECRETO%201781%20DEL%2018%20DE%20SEPTIEMBRE%20DE%202014.pdf" Por el cual se extiende el tratamiento de que trata el artculo 437-4 del Estatuto Tributario  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Decretos/2014/Documents/SEPTIEMBRE/02/DECRETO%201648%20DEL%2002%20DE%20SEPTIEMBRE%20DE%202014.pdf" \o "" DECRETO 1648 DEL 02 DE SEPTIEMBRE DE 2014 Por el cual se modifica el Decreto 2555 de 2010 en lo relacionado con los instrumentos que componen el patrimonio tcnico de los establecimientos de crdito  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/decretos/2014/Decretos2014/DECRETO%202219%20DEL%2031%20DE%20OCTUBRE%20DE%202014.pdf" DECRETO 2219 DEL 31 DE OCTUBRE DE 2014 "Por el cual se reglamenta el ejercicio de la inspeccin y vigilancia de la educacin superior"  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/decretos/2014/Decretos2014/DECRETO%202129%20DEL%2024%20DE%20OCTUBRE%20DE%202014.pdf" DECRETO 2129 DEL 24 DE OCTUBRE DE 2014 Por el cual se seala un nuevo plazo para que los preparadores de informacin financiera que conforman el Grupo 2 den cumplimiento a lo sealado en el pargrafo 4 del artculo 3 del Decreto 3022 de 2013  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/decretos/2014/Decretos2014/DECRETO%202042%20DEL%2015%20DE%20OCTUBRE%20DE%202014.pdf" DECRETO 2042 DEL 15 DE OCTUBRE DE 2014 Por el cual se reglamenta la Ley 1727 de 2014, el Ttulo VI del Libro Primero del Cdigo de Comercio y se dictan otras disposiciones  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/decretos/2014/Decretos2014/DECRETO%201954%20DEL%2007%20DE%20OCTUBRE%20DE%202014.pdf" DECRETO 1954 DEL 07 DE OCTUBRE DE 2014 Por el cual se modifica el Decreto 2555 de 2010 en relacin con algunas disposiciones aplicables al Comit de Coordinacin para el Seguimiento al Sistema Financiero  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/decretos/2014/Decretos2014/DECRETO%201966%20DEL%2007%20DE%20OCTUBRE%20DE%202014.pdf" DECRETO 1966 DEL 07 DE OCTUBRE DE 2014 Por el cual se reglamenta parcialmente el Estatuto Tributario  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/decretos/2014/Decretos2014/DECRETO%201903%20DEL%2001%20DE%20OCTUBRE%20DE%202014.pdf" DECRETO 1903 DEL 01 DE OCTUBRE DE 2014 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 ya los visitantes extranjeros no residentes en Colombia por la compra debienes gravados, realizadas en las Unidades Especiales de Desarrollo Fronterizo  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/decretos/2014/Decretos2014/DECRETO%202374%20DEL%2026%20DE%20NOVIEMBRE%20DE%202014.pdf" DECRETO 2374 DEL 26 DE NOVIEMBRE DE 2014 Por el cual se establece el mecanismo de evaluacin de las competencias y del desempeo de los jefes de control interno de las entidades pertenecientes a la Rama Ejecutiva del Orden Nacional  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/decretos/2014/Decretos2014/DECRETO%202310%20DEL%2013%20DE%20NOVIEMBRE%20DE%202014.pdf" DECRETO 2310 DEL 13 DE NOVIEMBRE DE 2014 Por el cual se determinan los Gremios Econmicos que integran la Comisin Nacional Mixta de Gestin Tributaria y Aduanera ( Congreso de la Repblica  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/leyes/Documents/LEY_1737_DEL_02_DE_DICIEMBRE_DE_2014.pdf" \o "" Ley 1737 del 02 de diciembre de 2014 por la cual se decreta el presupuesto de rentas y recursos de capital y ley de apropiaciones para vigencia fiscal del 1 de enero al 31 de diciembre de 2015  HYPERLINK "http://wp.presidencia.gov.co/sitios/normativa/leyes/Documents/LEY%201735%20DEL%2021%20DE%20OCTUBRE%20DE%202014.pdf" \o "" Ley 1735 del 21 de octubre de 2014 por el cual se dictan medidas tendientes a promover el acceso a los servicios financieros transaccionales y se dictan otras disposiciones  HYPERLINK "http://wsp.presidencia.gov.co/Normativa/Leyes/Documents/LEY%201727%20DEL%2011%20DE%20JULIO%20DE%202014.pdf" \o "" Ley 1727 del 11 de julio de 2014 Por medio de la cual se reforma el cdigo de comercio, se fijan normas para el fortalecimiento de la gobernabilidad y el funcionamiento de las cmaras de comercio y se dictan otras disposiciones ( Consejo Tcnico de la Contadura Pblica  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=384" CTCP remite a los reguladores el Documento de Sustentacin de la Propuesta sobre excepciones para la aplicacin de las NIIF  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=424" CTCP remite a los reguladores el documento de sustentacin de la propuesta sobre la aplicacin de las NAI  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=421" Nueva reunin del comit de expertos en valuacin de activos y pasivos  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=426" Propuesta de resolucin especfica para Programas de Contadura Pblica a comentarios del pblico  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=425" CTCP participa en el 1 Encuentro Internacional de Integracin Contable  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=424" CTCP remite a los reguladores el documento de sustentacin de la propuesta sobre la aplicacin de las NAI  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=439" Publican proyecto de ley con el fin de armonizar la normatividad para la aplicacin de las NIF y las NAI  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=435" Sealan nuevo plazo para que las entidades del Grupo 2 apliquen voluntariamente el marco tcnico del Grupo 1  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=434" El uso actual de las NIIF en el mundo  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=432" CTCP se rene con el Banco Mundial y la Superintendencia Nacional de Salud  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=442" Gobierno modifica los decretos 1851 y 3022 del 2013  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=441" Los retos del aseguramiento de la informacin  HYPERLINK "http://www.ctcp.gov.co/index!.php?NEWS_ID=440" CTCP asiste a la instalacin de la mesa sectorial de contabilidad y finanzas  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 722: IMPUESTO A LA RIQUEZA. 2014-12-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 679: INHABILIDADES DEL CONTADOR PBLICO. 2014-11-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 653: PUC NIIF. 2014-11-14  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 638: CONTABILIZACIN DE LA CONSTITUCIN DE UNA RESERVA. 2014-11-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 618: HOMOLOGACIN DE POLTICAS CONTABLES. 2014-11-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 617: CLCULOS ACTUARIALES NIIF. 2014-11-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 614: CLASIFICACIN SEGN DECRETOS REGLAMENTARIOS DE LA LEY 1314 DE 2009. 2014-11-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 611: RECONOCIMIENTO DE INGRESOS POR VENTA DE INMUEBLES. 2014-11-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 607: CUL ES LA FORMA CORRECTA DE CONTABILIZAR EL FONDO DE IMPREVISTOS DE UNA COPROPIEDAD? 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 603: QUE RESPONSABILIDAD TIENE EL MINISTERIO DE EDUCACIN NACIONAL FRENTE A LA IMPLEMENTACIN DE NORMAS INTERNACIONALES DE INFORMACIN FINANCIERA EN LAS INSTITUCIONES DE EDUCACIN SUPERIOR? 2014-11-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 602: RETENCIN EN LA FUENTE. 2014-11-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 596: INGRESOS RECIBIDOS POR TERCEROS. 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 592: MATERIAL DE ESTUDIO NIIF. 2014-11-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 591: UNA ENTIDAD QUE ES AGENTE RETENEDOR TIENE LA OPCIN DE EXIMIR A UN EMPLEADO DEL AHORRO PARA EL FOMENTO A LA CONSTRUCCIN DE ACUERDO A LOS ARTCULOS 103 Y 126-4 DEL E.T.? 2014-10-29  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 586: CARTERA INCOBRABLE NIIF. 2014-11-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 584: CLASIFICACIN SEGN DECRETOS REGLAMENTARIOS DE LA LEY 1314 DE 2009. 2014-11-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 579: FACTORING CON RECURSO Y SIN RECURSO. 2014-10-31  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 576: ES CORRECTO ELIMINAR LA CUENTA CUOTAS O PARTES DE INTERS DE LA CONTABILIDAD DE UNA PROPIEDAD HORIZONTAL? 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 574: CLASIFICACIN DE GRUPO. 2014-11-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 573: APORTACIONES ASOCIADAS. 2014-11-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 572: IMPUESTO AL PATRIMONIO. 2014-11-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 569: ORIENTACIN PROFESIONAL NO. 5. 2014-10-29  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 568: OBLIGACIN DE APLICAR LA LEY 1314 DE 2009. 2014-11-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 567: UNA NOTA DE CRDITO POR MENOR VALOR DE UNA FACTURA SE PUEDE REGISTRAR COMO MENOR VALOR DEL INVENTARIO? 2014-11-19  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 566: BIENES INMUEBLES DADOS EN ARRENDAMIENTO SE CONSIDERAN PROPIEDAD DE INVERSIN? 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 563: PUC NIIF. 2014-10-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 559: QUIEN DEBE PRESENTAR ESTADOS FINANCIEROS CONSOLIDADOS SI LA MATRIZ ES UNA PERSONA NATURAL CON 11 SUBORDINADAS? 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 558: INHABILIDAD DEL CONTADOR PBLICO. 2014-11-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 556: TRATAMIENTO CONTABLE DE MUEBLES O INMUEBLES QUE NO GENERAN BENEFICIOS ECONMICOS. 2014-11-21  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 554: LOS PARTIDOS POLTICOS ESTN OBLIGADOS A LLEVAR CONTABILIDAD BAJO NIIF? 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 552: CAMBIOS EN VIDA TIL. 2014-11-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 551: INHABILIDADES DEL CONTADOR PBLICO. 2014-10-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 548: PUNTO DE EQUILIBRIO. 2014-11-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 545: CMO SE DEBEN CONTABILIZAR LOS SERVICIOS PRESTADOS POR UN SINDICATO DEL SECTOR SALUD Y LOS COSTOS INCURRIDOS? 2014-11-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 543: REVALORIZACIN EN PROPIEDAD, PLANTA Y EQUIPO EN LA NIIF PARA PYMES. 2014-11-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 542: MANEJO CONTABLE Y TRIBUTARIO DE LOS HECHOS ECONMICOS. 2014-10-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 538: PUEDE UN CONTADOR QUE EJERCE EN EL SECTOR PBLICO EJERCER COMO CONTADOR EN EL SECTOR PRIVADO? 2014-10-09  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 537: APLICACIN VOLUNTARIA NIIF PLENAS. 2014-11-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 534: OBLIGACIONES DEL CONTADOR PBLICO. 2014-11-14  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 531: CONSECUENCIAS QUE SE DERIVAN DE FIRMAR ESTADOS FINANCIEROS SIN NMERO DE MATRICULA PROFESIONAL. 2014-11-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 530: INTANGIBLES NIIF. 2014-10-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 528: EN UN BANCO DE SANGRE LA SANGRE SE CLASIFICA COMO ACTIVO BIOLGICO O COMO SANGRE? 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 526: CLASIFICACIN SEGN DECRETOS REGLAMENTARIOS DE LA LEY 1314. 2014-10-08  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 524: INHABILIDADES DEL REVISOR FISCAL. 2014-11-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 521: UNA INVERSIN EN ZONAS COMUNES DE UN CONJUNTO RESIDENCIAL SE PUEDE REGISTRAR COMO UNA MEJORA EN PROPIEDAD AJENA BAJO NIIF? 2014-11-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 519: SANCIONES, EL CONTADOR, EL REVISOR FISCAL Y LAS SOCIEDADES DE CONTADORES. 2014-10-09  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 518: INVERSIONES EN ESTADOS FINANCIEROS SEPARADOS. 2014-10-29  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 516: CUL ES EL ESTADO DE SITUACIN FINANCIERA DE APERTURA, INDIVIDUAL Y CONSOLIDADO QUE SE DEBE TOMAR PARA UNA FUSIN QUE SE DIO EN 2014? 2014-11-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 515: CONSOLIDACIN DE ESTADOS FINANCIEROS BAJO NIIF. 2014-10-08  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 510: MATERIAL DE ESTUDIO NIIF. 2014-10-09  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 508: EN QUE LUGAR DE BOGOT HAY CONSULTA GRATUITA CON CONTADORES? 2014-11-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 502: NIIF PROPIEDAD HORIZONTAL. 2014-09-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 499: LOS REGISTROS SANITARIOS SON ACTIVOS INTANGIBLES? 2014-11-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 496: QUE TIPO DE OBLIGACIONES FISCALES TIENE UN CONJUNTO RESIDENCIAL ANTE LA DIAN? 2014-10-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 494: MANEJO CONTABLE Y TRIBUTARIO DE LOS HECHOS ECONMICOS. 2014-10-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 492: IMPUESTO AL PATRIMONIO NIIF. 2014-10-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 491: LIBROS DE CONTABILIDAD. 2014-11-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 490: EN QUE CUENTA PUC SE REGISTRAN LOS INGRESOS OPERACIONALES DE UNA PRESTADORA DE SERVICIOS TEMPORALES? 2014-11-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 488: MINISTERIO DE LAS TECNOLOGAS DE LA INFORMACIN. 2014-10-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 484: CERTIFICACIN POR PARTE DE UN CONTADOR DE LAS PERSONAS A CARGO PARA EFECTOS DE LA RETENCIN EN LA FUENTE. 2014-09-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 481: APORTES DE ASOCIADOS. 2014-09-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 477: INHABILIDADES DEL CONTADOR PBLICO. 2014-09-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 475: PROYECTO DE LEY 94 DE 2013, ARTCULO 41. 2014-09-10  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 474: REINVERSIN DE EXCEDENTES DE ENTIDADES SIN NIMO DE LUCRO BAJO NIIF. 2014-09-30  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 471: LIMITACIONES DE LOS FUNCIONARIOS PBLICOS PARA EJERCER COMO REVISORES FISCALES EN EL SECTOR PRIVADO. 2014-11-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 467: LA PRIMA EN COLOCACIN DE ACCIONES PUEDE SUSTITUIR UN APORTE DE CAPITAL? 2014-09-15  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 465: COMISIN DE REGULACIN DE COMUNICACIONES. 2014-09-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 464: PROPIEDAD DE INVERSIN Y ACTIVOS NO CORRIENTES MANTENIDOS PARA LA VENTA. 2014-09-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 459: VALORIZACIN DE ACTIVOS FIJOS. 2014-09-23  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 455: RESPONSABILIDAD DEL CONTADOR PBLICO. 2014-09-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 454: EL ACTUAL CONTADOR ESTA INHABILITADO PARA HACER UNA AUDITORA A MOVIMIENTOS BANCARIOS DE UN PERIODO ANTERIOR A SU CONTRATACIN? 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 452: SE PUEDE HACER ADOPCIN ANTICIPADA DE LAS ENMIENDAS A LA NIC 16 Y NIC 41 PLANTAS PRODUCTORAS? 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 448: INHABILIDADES DEL CONTADOR. 2014-09-04  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 447: PROPIEDAD DE INVERSIN. 2014-09-04  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 445: EN LA NORMATIVA ACTUAL COMO DEBEN REGISTRARSE LAS EROGACIONES DURANTE LA ETAPA DE EXPLORACIN Y PREFACTIBILIDAD DE PROYECTOS MINEROS? 2014-09-04  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 445: ALCANCE CONSULTA 2014-445. EN LA NORMATIVA ACTUAL COMO DEBEN REGISTRARSE LAS EROGACIONES DURANTE LA ETAPA DE EXPLORACIN Y PREFACTIBILIDAD DE PROYECTOS MINEROS? 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 444: BIENES COMUNES NO ESENCIALES - PROPIEDAD HORIZONTAL. 2014-09-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 440: NIIF PARA LAS PYMES. 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 439: CUL ES EL ALCANCE DE LAS NIIF EN CUANTO AL TRATAMIENTO DE LOS CARGOS DIFERIDOS PARA LAS EMPRESAS DEL SITP? 2014-09-15  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 438: CUAL ES EL CONCEPTO DEL CTCP SOBRE CUENTAS DE UNA COPROPIEDAD? 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 435: COMO SE DEBE REGISTRAR UN CONTRATO DE LEASING FINANCIERO SI TODAVA NO SE HA RECIBIDO EL BIEN SUJETO A ARRIENDO? 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 432: DECISIN VOLUNTARIA DE APLICAR NIIF PLENAS. 2014-08-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 431: UNA ENTIDAD DEL GRUPO 2 QUE TIENE COMPAAS SUBORDINADAS DEL GRUPO 1 DEBE APLICAR NIIF PLENAS? 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 430: CLASIFICACIN SEGN DECRETOS REGLAMENTARIOS DE LA LEY 1314 DE 2009. 2014-08-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 429: LIBROS DE COMERCIO COMO MEDIO DE PRUEBA. 2014-08-20  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 427: APLICACIN VOLUNTARIA NIIF PLENAS. 2014-09-15  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 426: QUE PASA SI EN EL PROCESO DE IMPLEMENTACIN DE LAS NIIF NO HAY CONCEPTO JURDICO SOBRE EL MONTO DE LAS CONTINGENCIAS? 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 424: POLTICAS CONTABLES. 2014-08-26  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 423: APLICACIN VOLUNTARIA NIIF PLENAS. 2014-08-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 422: LAS SOCIEDADES SIN NIMO DE LUCRO DEBEN IMPLEMENTAR LAS NIIF? 2014-09-15  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 420: CERTIFICACIN Y DICTAMEN DEL ESTADO DE SITUACIN FINANCIERA DE APERTURA. 2014-09-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 418: MEDICIN POSTERIOR DE ACTIVOS FINANCIEROS. 2014-08-26  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 417: PROVISIONES PARA EMPRESAS DEL SECTOR SOLIDARIO. 2014-11-13  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 416: ALCANCE DE LOS SUPERVISORES EN EL PROCESO DE CONVERGENCIA A NIIF. 2014-10-29  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 415: ESTADOS FINANCIEROS INTERMEDIOS. 2014-09-04  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 414: LIQUIDACIN DE CONTRAPRESTACIN A FAVOR DEL MINISTERIO. 2014-10-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 412: CDIGO DE COMERCIO. 2014-08-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 411: TRATAMIENTO DEL IVA. 2014-08-13  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 410: COMO SE DEBEN REGISTRAR LOS INGRESOS PARA UNA EMPRESAS DE SERVICIOS TEMPORALES? 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 409: PROCESO DE CONVERGENCIA Y FUNCIONES DEL CTCP. 2014-09-10  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 406: OBLIGATORIEDAD DE REGISTRAR LIBROS DE LAS OPERACIONES DE IVA. 2014-11-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 403: ALCANCE CONCEPTO 403 DE 2014 - SOCIEDADES CIVILES. 2014-11-19  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 403: SOCIEDADES CIVILES. 2014-08-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 402: ACTA DE ASAMBLEA. 2014-08-13  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 401: UNA CERTIFICACIN DE INGRESOS DE CONTADOR PARA EL EXTERIOR REQUIERE CERTIFICACIN DE LA JCC? 2014-08-13  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 400: HONORARIOS QUE PUEDE LLEGAR A COBRAR UN CONTADOR. 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 399: LOS PARTICIPANTES DE UN CONSORCIO Y UNIN TEMPORAL COMO DEBEN REGISTRAR SU PARTICIPACIN EN ESTOS? 2014-08-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 398: RESPONSABILIDAD DEL CONTADOR. 2014-08-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 396: PROCESO DE CONVERGENCIA. 2014-08-27  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 395: EXISTE ALGUNA NORMA SOBRE LA CONSERVACIN DE LIBROS DIFERENTE DEL ARTCULO 60 DEL CDIGO E COMERCIO? 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 393: DEBER DE REGISTRAR LOS LIBROS OFICIALES ANTE LA CMARA DE COMERCIO. 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 391: MICROEMPRESA EXPORTADORA ES GRUPO 3 O GRUPO 2 NIIF. 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 390: SE HACEN AJUSTES AL BALANCE DE APERTURA A LAS CIFRAS DE DOS COMPAAS QUE SE FUSIONAN EN EL 2014 CON UNA COMPAA DEL GRUPO 1? 2014-10-02  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 389: APLICACIN NIIF 15. 2014-08-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 388: CDIGO CIUU PARA FORMULARIO ESFA SUPERINTENDENCIA DE PUERTOS. 2014-08-13  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 387: PROCESO DE CONVERGENCIA. 2014-08-26  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 386: RESPONSABILIDADES FRENTE A LAS DECLARACIONES TRIBUTARIAS. 2014-10-14  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 385: ARTCULO 2 DEL DECRETO 3024 DEL 2013. 2014-08-20  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 383: CANCELACIN DE HONORARIOS A UNA FIRMA DE AUDITORA QUE SE DISUELVE. 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 382: PLAN DE IMPLEMENTACIN DE NIIF. 2014-08-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 381: EN QUE CUENTAS SE DEBE REGISTRAR LA AMORTIZACIN DE LOS ACTIVOS DIFERIDOS? 2014-09-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 380: FUNCIONES DEL CONTADOR. 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 379: INHABILIDAD DEL CONTADOR PBLICO. 2014-08-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 377: PREGUNTAS VARIAS SOBRE LAS FUNCIONES DEL REVISOR FISCAL. 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 375: UN CONTADOR PUEDE RETENER INFORMACIN POR FALTA DE PAGO DE SUS HONORARIOS? 2014-09-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 374: RESPONSABILIDAD DEL CONTADOR FRENTE A LAS DECLARACIONES TRIBUTARIAS. 2014-11-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 373: SISTEMA DOCUMENTAL CONTABLE. 2014-07-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 371: CUANDO LOS SERVICIOS SE FACTURAN MESES DESPUS DE INCURRIR EN COSTOS Y GASTOS, SE PUEDEN CONTABILIZAR INGRESOS ESTIMADOS O SE PUEDEN ACTIVAR LOS COSTOS Y GASTOS? 2014-09-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 370: CUANDO SE VENDE CARTERA SE DEBE CONSTITUIR PROVISIN POR POSIBLES PRDIDAS POR DETERIORO DE CARTERA? 2014-09-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 369: REGISTRO CONTABLE DE REAS COMUNES EN UNA COPROPIEDAD. 2014-11-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 368: LEY 43 DE 1990. 2014-07-23  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 367: ACTUALIZACIN DE DATOS PROFESIONALES. 2014-08-13  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 366: CLASIFICACIN DE GRUPOS. 2014-09-12  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 365: COMO SE DEBEN REGISTRAR LOS PAGOS EFECTUADOS AL CONSTITUIR UNA COMPAA SAS? 2014-09-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 364: APLICACIN VOLUNTARIA NIIF PLENAS. 2014-08-19  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 363: INSTRUMENTOS FINANCIEROS EN NIIF PARA PYMES. 2014-07-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 362: MODELOS Y FRMULAS MATEMTICAS PARA LA DETERMINACIN DEL VALOR RESIDUAL DE LOS ACTIVOS. 2014-10-14  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 361: PROPIEDAD HORIZONTAL ADMINISTRADOR. 2014-07-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 360: PROCESO DE CONVERGENCIA. 2014-07-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 359: LA COMPAA DEBE PRESENTAR ESTADOS FINANCIEROS CONSOLIDADOS BAJO NIIF 10? 2014-09-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 358: LIBROS OFICIALES DE CONTABILIDAD. 2014-07-23  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 357: RETENCIONES DE ICA. 2014-07-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 356: NOMBRAMIENTO DEL REVISOR FISCAL. 2014-10-14  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 355: PROCESO DE CONVERGENCIA. 2014-07-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 354: PROPIEDAD HORIZONTAL ESFA. 2014-07-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 353: PROCESO DE CONVERGENCIA. 2014-07-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 352: CONVERGENCIA A NIF DE LAS NOTARIAS. 2014-07-23  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 351: CUL ES EL CONCEPTO DEL CTCP SOBRE SALDOS QUE SE PRESENTAN EN EL BALANCE DE UNA COPROPIEDAD? 2014-08-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 350: FUNCIONES DEL REVISOR FISCAL. 2014-10-14  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 349: SE DEBE REGISTRAR EL MOVIMIENTO DE PPE CON REFERENCIA A UN NIT EN LA CONTABILIDAD ACTUAL? 2014-10-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 347: 1) EXISTE RESPONSABILIDAD DEL REVISOR FISCAL FRENTE AL ESFA Y FRENTE AL BALANCE DE APERTURA? 2) CUALES SON LOS EFECTOS LEGALES DEL BALANCE DE APERTURA? 2014-09-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 345: CUMPLIMIENTO DEL ARTCULO 165 DE LA LEY 1607 DE 2012 POR LAS ENTIDADES DEL GRUPO 3. 2014-07-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 344: CONVERGENCIA NIF DE LAS NOTARIAS. 2014-07-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 342: LEY 43 DE 1990. 2014-07-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 341: LA DISTRIBUCIN DE UTILIDADES SE DEBE HACER CON BASE AL ESTADO DE RESULTADOS BAJO 2649 O BAJO NIIF? 2014-09-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 339: INFORME DE AUDITORA DEL REVISOR FISCAL SOBRE EL ESFA. 2014-07-23  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 337: APLICACIN VOLUNTARIA NIIF PLENAS. 2014-08-19  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 336: COSTO ATRIBUIDO EN ACTIVOS FIJOS PARA PROCESO DE CONVERGENCIA PARA PYMES. 2014-08-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 335: NEGOCIOS CONJUNTOS Y ASOCIADAS. 2014-08-13  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 334: CONTADOR QUE TRABAJA EN EL SECTOR PBLICO PUEDE FIRMAR CERTIFICACIN DE INGRESOS A PARTICULARES. 2014-07-10  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 331: BENEFICIOS A EMPLEADOS BAJO IFRS PARA PYMES. 2014-07-29  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 330: TRATAMIENTO DE LAS RESERVAS Y APORTES DE ASOCIADOS EN FONDOS DE EMPLEADOS. 2014-07-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 329: REGISTRO Y CLCULO DEL IVA PARA DESCUENTOS POR PRONTO PAGO BAJO NIIF. 2014-09-05  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 328: ESTADOS FINANCIEROS CONSOLIDADOS PARA GRUPO 2. 2014-09-24  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 327: CLASIFICACIN SEGN DECRETOS REGLAMENTARIOS DE LA LEY 1314 DE 2009. 2014-07-09  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 326: CUOTAS DE ADMINISTRACIN. 2014-07-17  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 325: FONDO DE IMPREVISTOS BAJO NIIF PYMES. 2014-07-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 324: UNA COMPAA QUE ADMNISTRA UNA TITULARIZACIN QUE TERMINA EL 15 DE MAYO DEL 2015 DEBE HACER EL PROCESO DE TRANSICIN A NIIF? 2014-07-18  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 323: DUDAS SOBRE BAJA EN CUENTAS DE ACTIVOS FINANCIEROS, INGRESOS POR INTERESES Y DETERIORO DE CARTERA EN EL SECTOR COOPERATIVO. 2014-09-04  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 322: CREACIN DE CONSULTORIO JURDICO. 2014-08-28  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 321: FUNCIONES Y OBLIGACIONES GENERALES CON LAS QUE DEBE CUMPLIR UN CONTADOR. 2014-10-07  HYPERLINK "http://www.ctcp.gov.co/conceptos.php?concept_id=2014" Concepto 320: SE SOLICITA REVISIN DE ESTADOS FINANCIEROS POR PARTE DEL CTCP. 2014-06-27 ( Contadura General de la Nacin  HYPERLINK "http://www.chip.gov.co/chiprt/?LO=00000001a6b7c8d90000004200000042001b7c9d522349cd00000000000104b000000000000000000000000000000000000000000000000000000000000000000000000000000000&MItypeObj=application/pdf" Resolucin 103 del 21 de marzo de 2014 Por medio de la cual se modifica el Catlogo General de Cuentas del Manual de Procedimientos del Rgimen de Contabilidad Pblica  HYPERLINK "http://www.contaduria.gov.co/wps/portal/internetes/home/internet/contaduria/historico-noticias/noticias2014/%21ut/p/b1/lY_LCsIwEEU_KZOkSdplnxj6Thqp3UgXIgXbuhD9fVOQgohY724u5zAzqEMt6qb-Ppz72zBP_WWZO34EXipmEqOlxAz8tGx0mHu0lNgChwX4Eh_efcLAsSXDnqMKApXz8qmtwQ0Uj9y9BzKKM3_PBYQ13rZ_9VkWWL_RTZ3kMXEF2Xj_CoiMglSVjmojaJiKP_3PB3_4xW4eT-g6Gpv28QTLrhvd/dl4/d5/L2dBISEvZ0FBIS9nQSEh/?1dmy¤t=true&urile=wcm%3apath%3a/wcm_internet/as_internet/as_noticias/2014/d888d255-0bb2-421c-aa76-b5b976cfd10e" \t "_blank" Contadura General realiza ltima jornada de capacitacin sobre Control Interno y Control Interno Contable en Bogot  HYPERLINK "http://www.contaduria.gov.co/wps/portal/internetes/home/internet/contaduria/historico-noticias/noticias2014/!ut/p/b1/lY_LCsIwEEU_KZOkSdplnxj6Thqp3UgXIgXbuhD9fVOQgohY724u5zAzqEMt6qb-Ppz72zBP_WWZO34EXipmEqOlxAz8tGx0mHu0lNgChwX4Eh_efcLAsSXDnqMKApXz8qmtwQ0Uj9y9BzKKM3_PBYQ13rZ_9VkWWL_RTZ3kMXEF2Xj_CoiMglSVjmojaJiKP_3PB3_4xW4eT-g6Gpv28QTLrhvd/dl4/d5/L2dBISEvZ0FBIS9nQSEh/?1dmy¤t=true&urile=wcm%3apath%3a/wcm_internet/as_internet/as_noticias/2014/272c0945-4aa7-4d5c-ade9-facfd65c3f80" \t "_blank" La Contadura General de la Nacin realiza alianzas estratgicas y trabaja conjuntamente con la academia en busca de un mejor futuro para la profesin contable  HYPERLINK "http://www.contaduria.gov.co/wps/portal/internetes/home/internet/contaduria/historico-noticias/noticias2014/%21ut/p/b1/lY_LCsIwEEU_KZOkSdplnxj6Thqp3UgXIgXbuhD9fVOQgohY724u5zAzqEMt6qb-Ppz72zBP_WWZO34EXipmEqOlxAz8tGx0mHu0lNgChwX4Eh_efcLAsSXDnqMKApXz8qmtwQ0Uj9y9BzKKM3_PBYQ13rZ_9VkWWL_RTZ3kMXEF2Xj_CoiMglSVjmojaJiKP_3PB3_4xW4eT-g6Gpv28QTLrhvd/dl4/d5/L2dBISEvZ0FBIS9nQSEh/?1dmy¤t=true&urile=wcm%3apath%3a/wcm_internet/as_internet/as_noticias/2014/80b73c30-e3fc-4a03-97d0-64edeae13f78" \o "Congreso PriceWaterhouse - Se abrir en una Nueva Ventana" \t "_blank" III Congreso de Normas Internacionales de Contabilidad para el Sector Pblico (NICSP) ( Junta Central de Contadores  HYPERLINK "https://www.jcc.gov.co/images/pdfs/actas-del-tribunal/acta_1937.pdf" Acta 1937  HYPERLINK "https://www.jcc.gov.co/eventos-y-publicaciones/noticias/62-noticias/noticias-2014/170-boletin-de-prensa-25-de-julio-de-2014" \t "_blank" Boletn de Prensa, 25 de julio de 2014 EXITOSA JORNADA DE CAPACITACIN EN BOGOT2.800 PERSONAS SE DIERON CITA EN EL EVENTO ACADMICO SOBRE NUEVOS RETOS DE CONTROL INTERNO CONTABLE ( Ministerio de Comercio, Industria y Turismo  HYPERLINK "http://www.mincit.gov.co/descargar.php?idFile=4388" Circular 017. Inicio Plan Piloto Eliminacin Carta de Responsabilidad  HYPERLINK "http://www.mincit.gov.co/descargar.php?idFile=4392" Circular 018. Implementacin de la nueva BPM - VUCE para importaciones.  HYPERLINK "http://www.mincit.gov.co/publicaciones.php?id=30919" \o "La industria mantiene tendencia positiva" La industria mantiene tendencia positiva  HYPERLINK "http://www.sic.gov.co/drupal/sites/default/files/normatividad/Proyecto_Resolucion_Reglamenta_Actividad_Avaluador_Ley_1673_0.pdf,%20http:/www.sic.gov.co/drupal/sites/default/files/normatividad/Anexos_1_4_Proyecto_Resolucion_Avaluadores.pdf,%20http:/www.sic.gov.co/drupal/sites/default/files/normatividad/Anexos_5_7_Proyecto_Resolucion_Avaluadores.pdf" Proyecto resolucin Avaluadores. Octubre 7 de 2014. Por la cual se deroga el contenido del Ttulo IX de la Circular nica de la Superintendencia de Industria y Comercio, en materia de Avaluadores, y se incorpora loestablecido en la Ley 1673 de 2013 y el Decreto 556 de 2014, y se imparten instrucciones relativas a la actividad del avaluador. El referido proyecto estar por segunda vez en consulta pblica hasta el 14 de octubre de 2014 ( Superintendencia de la Economa Solidaria  HYPERLINK "http://www.supersolidaria.gov.co/sites/default/files/public/normativa/carta_circular_003-2014.pdf" Carta Circular 003 del 14 de junio de 2014 presentacin gua para la creacin, transformacin y/o fusin de organizaciones solidarias que pretendan ejercer la actividad financiera en el cooperativismo  HYPERLINK "http://www.supersolidaria.gov.co/sites/default/files/public/normativa/circular_externa_009_0.pdf" Circular Externa Nro.009 - 2014REPORTE DEL ESTADO DE SITUACIN FINANCIERA DE APERTURA (ESFA)  HYPERLINK "http://www.supersolidaria.gov.co/es/sala-de-prensa/noticia/supersolidaria-amplia-plazo-entidades-financieras-para-entregar-reportes-esfa" Supersolidaria ampla plazo a entidades financieras para entregar reportes ESFA  HYPERLINK "http://www.supersolidaria.gov.co/es/sala-de-prensa/noticia/foro-analfe" Foro Analfe.  HYPERLINK "http://www.supersolidaria.gov.co/sites/default/files/public/normativa/circular_externa_001_esfa_para_grupo_3.tif" Circular Externa Nro.011 - 2014 REPORTE DEL ESTADO DE SITUACIN FINANCIERA DE APERTURA (ESFA) - GRUPO 3. Septiembre 17 de 2014.  HYPERLINK "http://www.supersolidaria.gov.co/?q=es/sala-de-prensa/noticia/sobre-el-proceso-de-convergencia-hacia-las-niif" Sobre el proceso de convergencia hacia las NIIF  HYPERLINK "http://www.supersolidaria.gov.co/?q=es/sala-de-prensa/noticia/comunicado-de-prensa-caso-fraude-e-learning-uiaf" Comunicado de prensa caso fraude e-learning UIAF ( Superintendencia de Industria y Comercio  HYPERLINK "http://www.sic.gov.co/drupal/sites/default/files/normatividad/Circular_005.pdf" Circular 05 del 30 de mayo de 2014. Mediante la cual se modifica el numeral 2.11 en el Captulo Segundo del Ttulo VIII de la Circular nica de la Superintendencia de Industria y Comercio. Tiene por objeto construir a las Cmaras de Comercio Respeto de los requerimientos mnimos que deben adoptar a fin de prevenir los fraudes en los registros pblicos que administran en procura de garantizar la seguridad y la confiabilidad.  HYPERLINK "http://www.sic.gov.co/drupal/sites/default/files/normatividad/Resolucion_42641_2014.pdf" Resolucin 42641Jul 10, 2014 Por la cual se modifica la Resolucin No 56451 del 27 de septiembre de 2013 Diario Oficial No. 49209 del 11 de julio de 2014  HYPERLINK "http://www.sic.gov.co/drupal/sites/default/files/normatividad/Resolucion_41713_2014.pdf" Resolucin 41713Jul 1, 2014 Por la cual se adiciona el Captulo Cuarto en el Ttulo IV de la Circular NICA DE LA Superintendencia de Industria y Comercio Diario Oficial No. 49200 del 2 de julio de 2014  HYPERLINK "http://10.20.100.15/drupal/recursos_user/documentos/normatividad/Decretos/2014/Decreto_1369_2014.pdf" Decreto 1369 del 22 de julio de 2014 Por el cual se reglamentan el uso de la publicidad alusiva a cualidades, caractersticas o atributos ambientales de los productos  HYPERLINK "http://10.20.100.15/drupal/recursos_user/documentos/normatividad/Decretos/2014/Decreto_1368_2014.pdf" Decreto 1368 del 22 de julio de 2014 Por el cual se reglamentan las operaciones mediante sistemas de financiacin prevista en el artculo 45 de la ley 1480 de 2011   HYPERLINK "http://www.sic.gov.co/drupal/sites/default/files/normatividad/resol%2048348%20del%2011%20agost%202014%20Prioridad%20concesion%20antes%206%20meses.pdf" Resolucin 48348Ago 11, 2014. Por la cual se modifica un formulario del Ttulo XI de la Circular nica de la Superintendencia de Industria y Comercio ( Superintendencia de Notariado y Registro - Colombia  HYPERLINK "https://www.supernotariado.gov.co/portalsnr/images/archivosupernotariado/Normatividad2014/Circulares/circular1233de2014.pdf" Circular No. 1233 de 31 de julio de 2104 Solicitud de publicacion. Registradura Nacional del Estado Civil. Cargue automticode inventario de los registros civiles que reposan en los Despachos Notariales. ( Superintendencia de Puertos y Transporte  HYPERLINK "http://www.supertransporte.gov.co/super/phocadownload/Circulares/2014/12_2014.pdf" Circular externa 012 del 18 de junio de 2014. Solicitud del Estado de Situacin Financiera de Apertura ESFA, a los preparadores de informacin financiera que conforman el grupo 1.  HYPERLINK "http://www.supertransporte.gov.co/documentos/2014/notificaciones/circulares/19_2014.pdf" Supertransporte expide Circular No. 19 de octubre 2 de 2014. Representantes legales, revisores fiscales y profesionales de la contadura pblica de las entidades sometidas a inspeccin, vigilancia y control de la superintendencia - ( Superintendencia de Servicios Pblicos Domiciliarios  HYPERLINK "http://basedoc.superservicios.gov.co/ark-legal/SSPD/details?docId=6466a70d-9960-4838-b49b-6a8289eb2a5f&channel=%2fResoluciones%2f2014&subEspacio=" Resolucin SSPD 4095 de 2014. Por la cual se establecen los requerimientos de informacin financiera para dar aplicacin al Decreto 3022 de 2013, y se dictan otras disposiciones para todas las empresas prestadoras de servicios pblicos domiciliarios.  HYPERLINK "http://www.superservicios.gov.co/Sala-de-Prensa/Noticias/CIRCULAR-EXTERNA-N-20141000000034-del-25-de-julio-de-2014" \o "CIRCULAR EXTERNA N 20141000000034 del 25 de julio de 2014" Circular Externa N 20141000000034 del 25 de julio de 2014Directriz en materia de gestin documental y organizacin de archivos que deben cumplir las empresas y personas vigiladas por la Superintendencia de Servicios Pblicos Domiciliarios Superservicios  HYPERLINK "http://www.superservicios.gov.co/Sala-de-Prensa/Red-de-Apoyo-Informativo/Informe-RAI-06-JULIO-2014" \o "Informe RAI 06 JULIO 2014." Informe RAI 06 JULIO 2014.  HYPERLINK "http://www.superservicios.gov.co/Sala-de-prensa/Noticias/Marco-contable2" \t "_blank" Marco contable Disposiciones sobre los requerimientos de informacin del Estado de Situacin Financiera de Apertura para los Grupos 1 y 3 Proceso NIF. ( Superintendencia de Sociedades  HYPERLINK "javascript:WebForm_DoPostBackWithOptions(new%20WebForm_PostBackOptions(%22ctl00$m$g_6643cd33_6899_4600_ab3a_e7302749d49b$ctl00$gvDocumentos$ctl02$lbVerDocumento%22,%20%22%22,%20true,%20%22%22,%20%22%22,%20false,%20true))" Circular Externa 201-000011 del 01/12/2014. SOLICITUD DE ESTADOS FINANCIEROS CORRESPONDIENTES AL AO 2014  HYPERLINK "javascript:WebForm_DoPostBackWithOptions(new%20WebForm_PostBackOptions(%22ctl00$m$g_6643cd33_6899_4600_ab3a_e7302749d49b$ctl00$gvDocumentos$ctl03$lbVerDocumento%22,%20%22%22,%20true,%20%22%22,%20%22%22,%20false,%20true))" Circular Externa 200-000010del 28/11/2014. SOLICITUD DE INFORMACIN FINANCIERA SEGN EL PROCESO DE CONVERGENCIA A NIIF (GRUPOS 1 Y 2)  HYPERLINK "javascript:WebForm_DoPostBackWithOptions(new%20WebForm_PostBackOptions(%22ctl00$m$g_6643cd33_6899_4600_ab3a_e7302749d49b$ctl00$gvDocumentos$ctl04$lbVerDocumento%22,%20%22%22,%20true,%20%22%22,%20%22%22,%20false,%20true))" Circular Externa 300-000009del 29/09/2014. INSTRUCCIONES RELACIONADAS CON LA SUPERVISIN DE LAS SOCIEDADES OPERADORAS DE LIBRANZA  HYPERLINK "javascript:WebForm_DoPostBackWithOptions(new%20WebForm_PostBackOptions(%22ctl00$m$g_6643cd33_6899_4600_ab3a_e7302749d49b$ctl00$gvDocumentos$ctl07$lbVerDocumento%22,%20%22%22,%20true,%20%22%22,%20%22%22,%20false,%20true))" Circular Externa 220-000008del 01/08/2014. Prima en colocacin de acciones  HYPERLINK "javascript:WebForm_DoPostBackWithOptions(new%20WebForm_PostBackOptions(%22ctl00$m$g_6643cd33_6899_4600_ab3a_e7302749d49b$ctl00$gvDocumentos$ctl08$lbVerDocumento%22,%20%22%22,%20true,%20%22%22,%20%22%22,%20false,%20true))" Circular Externa 100-00005del25/06/2014. Circular Externa 100-00005 - Sistema de Autocontrol y Gestin del Riesgo LA/FT, Reporte Obligatorio de Informacin a la UIAF. Publicada en el diario oficial No. 49.188 del 20 de junio.  HYPERLINK "http://www.supersociedades.gov.co/noticias/Paginas/Convergencia-a-Normas-de-Contabilidad-de-Informacion-Financiera-Internacional.aspx" \t "_blank" Convergencia-a-Normas-de-Contabilidad-de-Informacion-Financiera-Internacional  HYPERLINK "http://www.supersociedades.gov.co/noticias/Paginas/Evento-Nacional-de-Convergencia-a-Normas-de-Contabilidad-de-Informacion-Financiera.aspx" \t "_blank" Evento-Nacional-de-Convergencia-a-Normas-de-Contabilidad-de-Informacion-Financiera  HYPERLINK "http://www.supersociedades.gov.co/noticias/Paginas/Aplicacion-de-las-NIIF-garantiza-informacion-transparente-comparable-pertinente-confiable-y-util.aspx" \t "_blank" Aplicacion de las NIIF garantiza informacion transparente comparable pertinente confiable y util ( Superintendencia de Vigilancia y Seguridad Privada  HYPERLINK "http://www.supervigilancia.gov.co/?idcategoria=70353" Circular Externa No. 225 de 2014 - Acreditacion Personal Operativo (Instructivo)  HYPERLINK "mailto:Hasta%20julio%2031,%20Grupo%201%20NIIF%20deber%C3%A1%20diligenciar%20el%20formato%20Estado%20de%20Situaci%C3%B3n%20Financiera%20de%20Apertura%20%E2%80%94%20La%20SuperVigilancia%20informa%20que%20la%20Solicitud%20del%20Estado%20de%20Situaci%C3%B3n%20Financiera%20de%20Apertura%20(ESFA)%20para%20los%20preparadores%20de%20Informaci%C3%B3n%20Financiera%20clasificados%20en%20el%20Grupo%201,%20deber%C3%A1%20diligenciarse%20a%20m%C3%A1s%20tardar%20el%2031%20de%20julio%20y%20enviarla%20a%20esfa@supervigilancia.gov.co.%20Aqu%C3%AD%20formato." Hasta julio 31, Grupo 1 NIIF deber diligenciar el formato Estado de Situacin Financiera de Apertura La SuperVigilancia informa que la Solicitud del Estado de Situacin Financiera de Apertura (ESFA) para los preparadores de Informacin Financiera clasificados en el Grupo 1, deber diligenciarse a ms tardar el 31 de julio y enviarla a esfa@supervigilancia.gov.co. Aqu formato.  HYPERLINK "http://www.supervigilancia.gov.co/index.php?idcategoria=72061" Consulte la gua prctica para elaborar el ESFA (NIIF - PYMES)  HYPERLINK "http://www.supervigilancia.gov.co/index.php?idcategoria=72033" Plan de Accin para servicios del Grupo 2 NIIF ( Superintendencia del Subsidio Familiar  HYPERLINK "http://www.ssf.gov.co/wps/docs/Normatividad/PDF_circulares/Circulares_2014/CE_0010_2014.pdf" \t "_blank" Circular Externa 0010 de junio 13 de 2014. "alcance circular 002 de 2014"  HYPERLINK "http://www.ssf.gov.co/wps/docs/Normatividad/PDF_circulares/Circulares_2014/CE_0010_2014.pdf" \t "_blank" Circular externa No. 0010 HYPERLINK "http://www.ssf.gov.co/wps/docs/Normatividad/PDF_circulares/Circulares_2014/CE_0010_2014.pdf" "ALCANCE CIRCULAR 002 DE 2014"  HYPERLINK "http://www.ssf.gov.co/wps/docs/Normatividad/PDF_circulares/Circulares_2014/CE_0019_2014.pdf" \t "_blank" Circular externa No. 0019de Septiembre 29 de 2014. "SEMINARIO ACTUALIZACIN JURDICA"  HYPERLINK "http://www.ssf.gov.co/wps/docs/Normatividad/PDF_circulares/Circulares_2014/CE_0018_2014.pdf" \t "_blank" Circular externa No. 0018de Septiembre 15 de 2014. "REENVO DE INFORMACIN FINANCIERO CONTABLE Y DE GESTIN DE ACUERDO CON LA CIRCULAR EXTERNA 0010 DE 2014" ( Superintendencia Financiera de Colombia  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008501&downloadname=ce018_14.doc" Circular Externa 018 Junio 24 de 2014. Modifica al formato 351 (proforma F.0000-110) Composicin del portafolio de inversiones. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008502&downloadname=ance018_14.zip" \o "Anexos" Anexos.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008613&downloadname=ce021_14.docx" Circular Externa 021 Julio 01 de 2014. Imparte instrucciones relativas al catlogo nico de informacin financiera con fines de supervisin. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008622&downloadname=ance021_14.docx" \o "Anexo" Anexo.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008577&downloadname=ce020_14.doc" Circular Externa 020 Julio 01 de 2014. Imparte instrucciones en materia de contabilizacin de los recursos de ahorro voluntario de cesantas para el Mecanismo de Proteccin al Cesante y reporte de informacin relacionada con dichos recursos y con los que se trasladan al Mecanismo del Servicio Social Complementario de Beneficios Econmicos Peridicos -BEPS-. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008578&downloadname=ance020_14.zip" \o "Anexos" Anexos.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008501&downloadname=ce018_14.doc" Circular Externa 018 Junio 24 de 2014. Modifica al formato 351 (proforma F.0000-110) Composicin del portafolio de inversiones. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008502&downloadname=ance018_14.zip" \o "Anexos" Anexos.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008764&downloadname=cc68_14.doc" Carta Circular 68 Divulga aspectos relacionados con informacin para la inversin obligatoria en Ttulos de Desarrollo Agropecuario Clases A y B para el trimestre Julio Septiembre de 2014.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008763&downloadname=cc67_14.doc" Carta Circular 67 Divulga la rentabilidad a utilizar en el traslado de recursos del Rgimen Solidario de Prima Media con Prestacin Definida al Rgimen de Ahorro Individual con Solidaridad.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008761&downloadname=cc66_14.doc" Carta Circular 66 Informa la rentabilidad mnima obligatoria de los portafolios de corto y largo plazo de los fondos de cesanta y de los tipos de fondos de pensiones obligatorias conservador, especial de retiro programado, moderado y de mayor riesgo. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008762&downloadname=ancc66_14.xls" \o "Anexo" Anexo.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008703&downloadname=cc65_14.doc" Carta Circular 65 Informa el ndice de Bursatilidad Accionaria para junio de 2014.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008969&downloadname=cc69_14.doc" Carta Circular 69 Julio 24 de 2014. Divulga la DTF pensional aplicable a los bonos pensionales de que trata el Decreto 1299 de 1994.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1008868&downloadname=r1185_14.pdf" Resolucin 1185 Julio 15 de 2014. Certifica la tasa de inters para la liquidacin de los rendimientos de los depsitos judiciales y dems conceptos de que trata el artculo 20 de la Ley 1285 de 2009.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009306&downloadname=cc77_14.doc" Carta Circular 77 de Agosto 15. Informa la rentabilidad mnima obligatoria de los portafolios de corto y largo plazo de los fondos de cesanta y de los tipos de fondos de pensiones obligatorias conservador, especial de retiro programado, moderado y de mayor riesgo. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009307&downloadname=ancc77_14.xls" \o "Anexo" Anexo.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009230&downloadname=cc76_14.doc" Carta Circular 76 de Agosto 13. Publica la rentabilidad, comisin de administracin y seguro previsional de los Fondos de Pensiones Obligatorias y de los Portafolios de Corto y Largo Plazo de los Fondos de Cesanta  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009210&downloadname=cc75_14.doc" Carta Circular 75 de Agosto 12. Divulga la DTF pensional aplicable a los bonos pensionales de que trata el Decreto 1299 de 1994.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009186&downloadname=cc74_14.doc" Carta Circular 74 de Agosto 11. Informa el cociente ingreso por comisin de administracin de recursos del Fondo Nacional de Pensiones de las Entidades Territoriales, FONPET cuando la administracin de los mismos bajo un mismo contrato es inferior a tres aos.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009170&downloadname=cc73_14.doc" Carta Circular 73 de Agosto 06. Informa el ndice de Bursatilidad Accionaria para julio de 2014.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009112&downloadname=20140806_comtallermicroseguros.doc" \o "Colombia avanza en la implementacin de estndares de regulacin y supervisin para el mercado de microseguros" Colombia avanza en la implementacin de estndares de regulacin y supervisin para el mercado de microseguros  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009472&downloadname=ce025_14.doc" Circular Externa 025 Septiembre 02 de 2014. Imparte instrucciones sobre operaciones que se compensen y liquiden en una cmara de riesgo central de contraparte y mediante las cuales se modifican el Captulo XVIII de la Circular Bsica Contable y Financiera, el Captulo Dcimo Sexto del Ttulo I de la Circular Bsica Jurdica y el instructivo de la proforma F.0000-146 Valoracin de instrumentos financieros derivados bsicos (Plain Vanilla), correspondiente a los formatos 468, 469, 470, 471 y 472. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009473&downloadname=ance025_14.zip" \o "Anexos" Anexos.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009398&downloadname=ce023_14.docx" Circular Externa 023 Septiembre 01 de 2014. Implementa una nueva proforma para la remisin de informacin relacionada con los afiliados a los Fondos de Cesantas y su acceso al Mecanismo de Proteccin al Cesante. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009406&downloadname=ance023_14.zip" \o "Anexos" Anexos  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009522&downloadname=cc83_14.doc" Carta Circular 83 Septiembre 10 de 2014. Informa el ndice de Bursatilidad Accionaria para agosto de 2014.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009703&downloadname=cc86_14.doc" Carta Circular 86 de Septiembre 16 de 2014. Divulga la rentabilidad a utilizar en el traslado de recursos del Rgimen Solidario de Prima Media con Prestacin Definida al Rgimen de Ahorro Individual con Solidaridad  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009708&downloadname=ce026_14.docx" Circular Externa 026 de Septiembre 15 de 2014. Imparte instrucciones mediante las cuales se subroga el Ttulo VIII de la Circular Bsica Jurdica, con el fin de incorporar las reglas aplicables a la administracin, gestin y distribucin de fondos de inversin colectiva, de acuerdo con el Decreto 1242 de 2013, modificado por el Decreto 1068 de 2014, y se establecen las condiciones aplicables al plan de ajuste de Fondos de Inversin Colectiva (FICs) y su transicin. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009695&downloadname=ance026_14.zip" \o "Anexos" Anexos.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010066&downloadname=ce029_14.doc" Circular Externa 029 de Octubre 03 de 2014. Reexpide la Circular Bsica Jurdica. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010067&downloadname=ance029_14.zip" \o "Anexos" Anexos  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010034&downloadname=ce028_14.docx" Circular Externa 028-028 Ing de Septiembre 30 de 2014. Presenta el Nuevo Cdigo Pas y Adopcin del Reporte de Implementacin de Mejores Prcticas Corporativas. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010036&downloadname=ance028_14.zip" \o "Anexos" Anexos- HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010073&downloadname=ance028_14en.zip" \o "Anexos versin Ingls" Anexos versin Ingls.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010022&downloadname=ce027_14.docx" Circular Externa 027 de Septiembre 30 de 2014. Modifica la Nota Tcnica del Ramo BEPS incorporada en el Anexo 9 del Ttulo VI de la Circular Bsica Jurdica. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010023&downloadname=ance027_14.docx" \o "Anexo" Anexo.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009708&downloadname=ce026_14.docx" Circular Externa 026 de Septiembre 15 de 2014. Imparte instrucciones mediante las cuales se subroga el Ttulo VIII de la Circular Bsica Jurdica, con el fin de incorporar las reglas aplicables a la administracin, gestin y distribucin de fondos de inversin colectiva, de acuerdo con el Decreto 1242 de 2013, modificado por el Decreto 1068 de 2014, y se establecen las condiciones aplicables al plan de ajuste de Fondos de Inversin Colectiva (FICs) y su transicin. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009695&downloadname=ance026_14.zip" \o "Anexos" Anexos.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010160&downloadname=cc89_14.doc" Carta Circular 89 de Octubre 08 de 2014. Informa el ndice de Bursatilidad Accionaria para septiembre de 2014.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010156&downloadname=cc88_14.doc" Carta Circular 88 de Octubre 07 de 2014. Divulga los montos reajustados de los beneficios de inembargabilidad y exencin de juicio de sucesin para la entrega de dineros.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010063&downloadname=cc87_14.doc" Carta Circular 87 de Octubre 06 de 2014. Informa la Variacin del portafolio de referencia el 1 de septiembre de 2014.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009703&downloadname=cc86_14.doc" Carta Circular 86 de Septiembre 16 de 2014. Divulga la rentabilidad a utilizar en el traslado de recursos del Rgimen Solidario de Prima Media con Prestacin Definida al Rgimen de Ahorro Individual con Solidaridad  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010068&downloadname=20141003comcbjce029_14.doc" \o "Superfinanciera actualiza las principales normas que rigen al sector financiero, asegurador y al mercado de valores" Superfinanciera actualiza las principales normas que rigen al sector financiero, asegurador y al mercado de valores  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1009989&downloadname=20141001comnuevocodigopais.doc" \o "Superintendencia Financiera presenta Nuevo Cdigo Pas para emisores de valores" Superintendencia Financiera presenta Nuevo Cdigo Pas para emisores de valores  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010418&downloadname=cc97_14.doc" Carta Circular 97 de Noviembre 07 de 2014. Informa el ndice de Bursatilidad Accionaria para octubre de 2014.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010851&downloadname=ce032_14.doc" Circular Externa 032 de Noviembre 26 de 2014. Modifica al esquema de provisiones aplicable a los crditos y operaciones de redescuento de las entidades autorizadas para realizar tales actividades. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010852&downloadname=ance032_14.zip" \o "Anexos" Anexos.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010672&downloadname=ce031_14.docx" Circular Externa 031 de Noviembre 21 de 2014. Modifica la Circular Externa 026 de 2014 en relacin con el cronograma de implementacin del nuevo esquema de funcionamiento de Fondos de Inversin Colectiva (FICs) y otras disposiciones. HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010673&downloadname=ance031_14.zip" \o "Anexos" Anexos.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010850&downloadname=cc106_14.docx" Carta Circular 106 de Noviembre 28 de 2014. Divulga informacin relacionada con personas jurdicas y personas naturales que no se encuentran sometidas a la inspeccin y vigilancia de la Superintendencia Financiera de Colombia  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010847&downloadname=cc105_14.doc" Carta Circular 105 de Noviembre 26 de 2014. Divulga la rentabilidad a utilizar en el traslado de recursos del Rgimen Solidario de Prima Media con Prestacin Definida al Rgimen de Ahorro Individual con Solidaridad.  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010846&downloadname=cc104_14.doc" Carta Circular 104 de Noviembre 26 de 2014. Publica la rentabilidad, comisin de administracin y seguro previsional de los Fondos de Pensiones Obligatorias y de los Portafolios de Corto y Largo Plazo de los Fondos de Cesanta  HYPERLINK "https://www.superfinanciera.gov.co/descargas?com=institucional&name=pubFile1010845&downloadname=cc103_14.doc" Carta Circular 103 de Noviembre 26 de 2014. Divulga la DTF pensional aplicable a los bonos pensionales de que trata el Decreto 1299 de 1994. ( Superintendencia Nacional de Salud  HYPERLINK "javascript:WebForm_DoPostBackWithOptions(new%20WebForm_PostBackOptions(%22dnn$ctr866$Normatividad$GViewNormatividad$ctl03$LnkArchivoActaAud%22,%20%22%22,%20true,%20%22%22,%20%22%22,%20false,%20true))" Resolucin 001432 del 24/07/2014 Por la cual se modifica la Resolucin 814 de 2008 que establece los criterios y condiciones mnimas que deben cumplir las firmas consultoras o auditoras que realizan la evaluacin de los sistemas de administracin de riesgos de las Entidades Promotoras de Salud del Rgimen Contributivo y Entidades Adaptadas  HYPERLINK "javascript:WebForm_DoPostBackWithOptions(new%20WebForm_PostBackOptions(%22dnn$ctr866$Normatividad$GViewNormatividad$ctl05$LnkArchivoActaAud%22,%20%22%22,%20true,%20%22%22,%20%22%22,%20false,%20true))" Resolucin 001268 del 08/07/2014 Por medio de la cual se suspenden los trminos en los procesos y actuaciones administrativas que adelanta la Superintendencia Nacional de Salud. (  ( Journal of Accountancy  HYPERLINK "http://journalofaccountancy.com/News/201411244" How to take a forward-looking approach to cybersecurity  Although many companies are seeing cybersecurity threats rise, many lack the resources to handle these risks, a new global survey shows.Two-thirds (67%) of organizations report facing rising threats in their information security risk environment, according to EYs Global Information Security Survey, which polled 1,825 organizations in 60 countries.More than half of the respondents (53%) said that a lack of skilled resources is one of the main difficulties they face in their information security protections.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Nov/Expanding-your-app-titude" Expanding your app-titude  IF THIS, THEN THAT (IFTTT): CREATE RECIPES FOR SUCCESS IFTTT (rhymes with gift) is a free internet service that allows you to connect disparate platforms by triggering an action on one platform based on something that happens on another. It supports well over 100 channels. A channel is IFTTTs term for a platform.  HYPERLINK "http://journalofaccountancy.com/News/201411104" How to prepare for auditing in a digital world of Big Data  Rapid changes in technology are a reality of the current business environment. In addition to affecting how business is done, these changes present new challenges to auditors.The internet, cloud computing, and the pervasive use of mobile devices enable auditors to practice in a globally connected environment. Technology can be used to transform auditing and improve audit effectiveness, according to the white paper Reimagining Auditing in a Wired World, published by the Emerging Assurance Technologies Task Force of the AICPA Assurance Services Executive Committee (ASEC).According to the white paper:The profession needs to achieve a quantum leap to redesign.  HYPERLINK "http://journalofaccountancy.com/News/201411089" Global cyberattacks rose 48% in 2014  It should be no surprise amid the constant barrage of headlines about cybersecurity incidents that the number and cost of breaches is on the rise.Security incidents cost businesses an average of $2.7 million each year, according to a survey by PwC. Despite the burgeoning threat, information security is an issue that receives little involvement from the board, and security budgets decreased in the last year.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Oct/mobile-security-checklist" Divisive security  Q: Can you direct me to a good checklist of precautions we should take to secure our employees mobile devices? A: Security is a hassle, but a necessary hassle. Perhaps this checklist will help you lock down those mobile devices once and for all.1. Lock it. Require employees to lock their phones using either a personal identification number (PIN), swipe gesture, or fingerprint scan.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Oct/no-OS-edition-upgrades" Say "no" to O/S "edition" upgrades  Q: Should we upgrade our Windows 7 and Vista computers to Windows 8?A: I dont recommend updating older computers to newer operating systems because, in my opinion, you are better off buying a new computer. My reasoning is that the Windows operating systems installed on your older computers were most likely tweaked and tested by the manufacturers to make them run more reliably with each computers motherboard, RAM, video card, and other components.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Sep/tax-software-survey-201410106" 2014 tax software survey  For the second year in a row, the beginning of income tax filing season was delayed. This year, the delay was due to a 16-day partial government shutdown in October 2013 that resulted in a Jan. 31 start date for the IRS to accept electronically filed returns. Other complicating factors included the advent of the net investment income tax, the new 39.6% top tax rate bracket, and the return of the itemized deduction limitation and personal exemption phaseout.Software vendors nonetheless managed to roll out their updated versions on time, and users were generally satisfied with the results.  HYPERLINK "http://journalofaccountancy.com/Search/Results.aspx?Topic=Technology" 11 tips to optimize QuickBooks reporting Paraphrasing the Kieso, Weygandt, and Warfield textbook Intermediate Accounting, the point of an accounting system is to summarize voluminous data to produce financial reports that management can use to run the business. Despite the textbooks position, it seems that many QuickBooks users have missed this message as they appear to use the product for little more than getting money in and out the door (via invoices and checks).  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Sep/Excel-shortcuts" 10 Excel shortcuts  The SUM function. Pressing Alt+= in the cell below a column of numbers inserts the SUM function and highlights that column of numbers.2. Select a range of data.   HYPERLINK "http://journalofaccountancy.com/Issues/2014/Sep/Combination-charts" Combination charts  Q: Is it possible to overlay one chart atop another chart in Excel 2013 for comparison purposes?A: Yes, chart overlays are possible. Excel allows you to produce a combination chart that places one chart atop another using a percentage scale for each of the two data ranges. This arrangement allows the reader to visually compare the figures to determine if any relationships exist between the two sets of data in a single chart.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Sep/Improve-data-security-201410183" Nine ways to improve data security  Many businesses continue to underestimate cyberthreats. An urgent change of mindset is called for, says Florian Stahl, lead information security consultant at MSG Systems in Germany. He offers nine tips to bolster thinking around data security.Dont underestimate the severity of the threat. Many companies think that their data are not of interest to cybercriminals.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Sep/tax-software-risks-201410408" Tax software: Ethical, legal, and professional liability risks  Software is an essential tool for driving efficiencies and profitability in a CPA firm tax practice. Practitioners select software based on various factors, including price, ease of use, scalability to practice size, technology features, and technical support (see 2014 Tax Software Survey, page 26). Software users also should be aware of maintenance requirements and risks of use.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Sep/remote-supervision" Remotely interested in supervision  Q: What technologies should we use to help monitor our work-from-home employees to make sure they are working productively and doing their jobs properly?A: According to the Telework Research Network, 30 million Americans (20% of the workforce) work from home at least part time, and Telework projects that number to rise to 48.9 million within the next five years.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Sep/metadata" What does it meta?  Q: How much does metadata (webpage titles, descriptions, and keywords) play into improving a webpages rating in Bing, Yahoo!, or Google searches?A: Metadata is an essential element to ranking higher in search engine results, and it is important to include relevant metadata in your webpage properties so your webpages rank higher.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Aug/apps-for-CPAs-201410198" Expanding your app-titude  One mans trash is another mans treasure, or so goes the old pithicism. While most people use only a few apps regularly, thousands of apps are ideally designed to complete a particular task or solve a really unusual problem. Its doubtful that anyone will use these apps every day, but theres no doubt that they are extremely helpful when needed.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Aug/privacy" Searching for privacy  Q: Ive heard that search engines such as Google and Yahoo! keep a record of your searches and the websites you visit and that they often share this personal information with other companies. I dont do anything illicit on the internet, but Im still not comfortable with these search engines recording my every move.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Aug/Substantiating-trust" Substantiating trust Q: When introduced to new privacy solutions (such as DuckDuckGo or Disconnect), what assurances do we have that these solutions arent themselves stealthily tracking our computing or internet activities?A: Before trusting a lesser-known privacy solution, at a minimum make sure that it meets the following criteria:The company makes definitive public statements confirming it will not collect your data (which could subject it to lawsuits if it does).The company undergoes annual or periodic security audits by reputable auditors, and those findings are made public.The company is endorsed by well-known, high-profile companies that have a vested interest in protecting.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Aug/QuickBooks-candidate" Shortcuts for evaluating a QuickBooks candidate  Q: When hiring a new QuickBooks bookkeeper, whats a good way to evaluate a candidates proficiency with QuickBooks? A: It is easy to evaluate the knowledge of a QuickBooks consultant, because Intuit makes his or her history of certifications public. You can access this information from the QuickBooks Help menu by selecting Find a Local QuickBooks Expert, the results of which are pictured below.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Aug/Excel-PivotTables" How well do you know PivotTables?  Q: I was recently asked by a large client if I considered myself an Excel PivotTable expert, and I wasnt sure how to respond. I have used PivotTables extensively, but by definition, it is difficult for anyone to know what they dont knowif that comment makes sense. Is there some way for me to self-assess my PivotTable skills? A: I am not aware of any official PivotTable accreditations, but just for you, I created the questionnaire in Exhibit 1 to help assess your knowledge of Excel PivotTables.Scoring.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Aug/Whiz-kids" Whiz kids  I frequently receive questions from CPAs concerned about their childrens use of computers. It is true that children can become overly obsessed with playing computer games, or worse yet, use their computers to access inappropriate content on the web. These risks can be easily mitigated with parental control software, firewall settings, and, of course, proper parental supervision.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Aug/Excel-reader-challenge" Excel reader challenge  August is traditionally a lighter time of year for CPAs, and in that spirit Im offering another reader challenge designed to test your Excel skills. Ive published an Excel workbook at carltoncollins.com/stockchallenge.xlsx that contains weekly stock price information for 10 stocks during 2013. Heres the challenge: Download the workbook, start the 2013 year with $10,000 in cash, and identify no more than 10 buy trades and 10 sell trades that will produce the maximum growth by Dec.  HYPERLINK "http://journalofaccountancy.com/News/201410602" Technology plays a role in board members top two concerns  In a business environment where a damaging Twitter post can have disastrous effects on a companys financials, reputational risk remains the top nonfinancial concern for corporate directors, according to a new survey report.Another risk rooted in technologycybersecurity and information technology riskis rising quickly among directors concerns, according to the fifth annual Board of Directors Survey report by accounting, tax, and consulting firm EisnerAmper.Directors from more than 250 boards participating in the survey were asked which areas of riskaside from financial riskwere most important to their board.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Jul/Gantt-charts-in-Excel" You Gantt do that  Q: Does Excel 2013 provide the option to produce Gantt charts?A: No, Excel does not produce Gantt charts out of the box, but you can create one with a bit of Excel trickery, as illustrated in the following example.1. List your tasks. Start by entering a list of tasks including start dates, duration of each task, and end dates, an example of which is pictured below.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Jul/one-click-ordering" Press Alt+P for pizza  Q: What technology would you like to see more of?A: I expect technology to make my life more convenient, and I find that Amazons 1-Click Ordering option does just thatby clicking a single button, my order is placed, payment is tendered, and the product arrives the next day on my doorstep.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Jul/Tech-less-ness" Tech-less-ness  Q: How should I deal with people who dont have a clue what they are doing with their computer but constantly want me to help them resolve their petty computer issues?A: Being known as a tech-savvy professional has its drawbacks. Specifically, we are frequently expected to help novice computer users fix their computer, printer, and internet problems.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Jun/WhatsApp" What's the text?  Q: We provide smartphones to our 120 sales reps, who primarily use them to send and receive thousands of text messages to and from their overseas customers. However, these customers often use other carriers, and, as a result, the text messages exceeding a relatively low messaging-plan threshold cost us a few cents each.  HYPERLINK "http://journalofaccountancy.com/Issues/2014/Jun/Excel-formats" Sweeping formats under the rug  Q: I received an error message in Excel stating that my workbook had Too many cell formats, Excel encountered an error and had to remove some formatting to avoid corrupting the workbook. What would cause this type of error, and how do I avoid it in the future?A: Copying and pasting data between Excel workbooks with multiple formats and styles duplicates these formats, so they can accumulate over time. ( American Institute of Certified Public Accountants AICPA  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/pages/25-top-tech-survey.aspx" 2014 Top Technology Initiatives Survey Survey: This page provides an overview of the 25 years of the Top Technology Initiatives survey as well as current and upcoming information.  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/top10technologiesarchive/pages/aicpatoptechnologyarchives.aspx" Top Technology Initiatives Archive Survey: The AICPA's Top Technology Initiatives seeks to identify the 10 most important technology initiatives for the coming year. Theselists are a result of an annual surveying of thousands of members.  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/pages/interactive-it-case-study.aspx" Interactive IT Case Study for Accounting Professionals Case Study: The Interactive IT Case Study for Accounting Professionals, by the AICPA's Information Management and Technology Assurance Division, helps businesses address challenges associated with information technology. Published on September 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/downloadabledocuments/2014%20cpa%20canada%20tti%20survey%20results%20-%20comprehensive%20data%20_%20finalv2.xlsx" 2014 CPA Canada TTI Survey Results - Comprehensive Data Toolkit: This file contains the 2014 CPA Canada Top 10 Technology Priorities for both PA and BI as well as the confidence levels associated with those priorities. Published on May 30, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/cloudcomputing/pages/default.aspx" Cloud Computing Overview: Cloud computing resources for AICPA Information Management and Technology Assurance (IMTA) section members.  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/citpcareerpath.aspx" Certified Information Technology Professional (CITP)  Guide: Overall career guideon the Certified Information Technology Professional (CITP) Credential.  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/cpeandevents/pages/archived-it-community-webinars.aspx" Archived IMTA Division Webcasts Webcast: Our highly ratedwebcasts gives the IMTA Division the opportunity to learn about timely issues as well as interact with their fellow peers. Published on October 08, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/cpeandevents/pages/imta-member-webcasts.aspx" IMTA Member Webcasts Webcast: This page highlights IMTA Division member-only webcasts. Published on July 22, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/community/pages/default.aspx" Information Management and Technology Assurance (IMTA) Community Overview: Learn more about each of the committees that support the Information Management and Technology Assurance division. Published on December 12, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/citpexamination.aspx" CITP Examination Overview: The CITP exam is available to CPAs attesting to their Information Management & Technology Assurance knowledge. Published on December 12, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/pages/informationtechnology.aspx" Information Management and Technology Assurance Overview: An overview of the AICPA's Information Management and Technology Assurance section. Published on December 12, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/newsandpublications/pages/imtanews.aspx" IMTA News - Current Issue Newsletter: The pages features the IMTA Division's latest e-newsletter, IMTA News. Published on December 10, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/itassuranceservices/pages/socreporting.aspx" Service Organization Control Reporting Article: Today, it is common for entities to outsource business tasks or functions to service organizations, even those that are core to an entitys operations. Although user entities may rely on a service organization to perform outsourced tasks or functions, the user entity still retains responsibility (and the risks associated) for Published on November 24, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/citpoverview.aspx" Overview of the CITP Credential Overview: The Certified Information Technology Professional(CITP) credential is one of the premier credentials that attest to a CPA's understanding of a broad body of information management knowledge. Learn more about becoming a CITP and how to apply. Published on November 18, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/citpfaqsappl.aspx" CITP Application FAQ FAQ: The CITP Credential frequently asked questions (FAQs) capture general inquiries about the CITP Application. Published on November 17, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/cpeandevents/pages/default.aspx" Information Management & Technology Assurance CPE & Events Overview: IMTA Section providesmembers as well ascredential holders the opportunity to learn and stay informed about timely issues, best practices and latest trends affecting the profession. Published on November 07, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/community/pages/aicpa%20information%20technology%20executive%20committee.aspx" IMTA Executive Committee 2014-2015 Roster: This page containsa list of AICPA Information Management and Technology Assurance Executive Committee members for 2014-2015. Published on October 31, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/citpcredentialrecertification.aspx" CPA/CITP Credential Recertification Overview: This page contains CITP Credential recertification guidelines. Published on October 27, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/itgovernance/pages/default.aspx" IT Governance Overview: IT governance is a framework that ensures that technology decisions are made in support of the business' goals and objectives. Published on October 23, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/top10technologiesarchive/pages/2010tti.aspx" 2010 Top Technology Initiatives Survey: The 2010 TTI survey celebrates its 20th anniversary andits intended to represent the CPAs unique perspective regarding the initiatives they believe will impact financial management. Published on October 20, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/pages/2011toptechinitiatives.aspx" 2011 Top Technology Initiatives Survey Overview: The 2011 TTIsurvey provides valuable feedback regarding the technology issues that are of great importance and emerging technologies on the horizon. Published on October 20, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/trustservices/pages/trust%20services%20principles%e2%80%94an%20overview.aspx" Trust Services Principles and Criteria Guidance: Trust Services Principles and Criteria provides guidance for assurance services andadvisory services onrelated technological and digitally enabled systems. Published on October 20, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/systemsimplementationandtechnologyintegration/pages/default.aspx" Systems Implementation / Technology Integration Overview: This page contains resouces for accounting professionals pertaining to system implementation and technology integration. Published on October 15, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/default.aspx" Information Management and Technology Assurance (IMTA) Membership Overview: Membership in Information Management and Technology Assurance (IMTA) Division entitles you to premium content, resources, tools and networking opportunities you need to succeed. Published on October 14, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/informationsecuritymanagement/pages/informationsm.aspx" Information Security Management Overview: Available resources to broaden understanding of information security issues and concerns. Published on October 09, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/cpeandevents/pages/archived-it-community-webinars.aspx" Archived IMTA Division Webcasts Webcast: Our highly ratedwebcasts gives the IMTA Division the opportunity to learn about timely issues as well as interact with their fellow peers. Published on October 08, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/itassuranceservices/guidance/pages/default.aspx" IT Assurance Services Guidance Guide: The guidance set forth provides the CPA with direction and best practices towards improving information quality and managing information risk. Published on October 08, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/overview%20of%20it%20section%20benefits%20for%20prospective%20members.aspx" Overview of Information Management and Technology Assurance (IMTA) Section Benefits for Prospective Members Overview: The IMTAMembership Section is a voluntary AICPA membership section for CPAs who want to hone their information management skills and learn how to apply new technologies to expand their portfolio of services. Published on October 07, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/citpfaqs-benefits.aspx" CITP Benefits FAQ FAQ: The CITP Benefits FAQ captures general inquiries about the benefits of the CITP credential. Published on October 07, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/itassuranceservices/standards/pages/default.aspx" Statement on Auditing Standards Overview: These AICPA IMTA resources help support CPAs in achieving a level of quality when providing assurance services. Published on October 07, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/community/pages/citp%20marketing%20toolkit.aspx" CITP Marketing Toolkit Overview: The CITP Marketing Toolkit is abody of marketing resources designed to help you promote your mix of technology and financial management expertise. Published on October 02, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/community/pages/citp%20logo%20usage%20guidelines.aspx" CITP Logo Usage Guidelines Overview: The page contains CITP logo usage guidelines. The CITP logo is availablein a variety of formats for both electronic and print media. Published on October 02, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/pages/2012tti.aspx" 2012 Top Technology Initiatives Overview: This year, the 2012 AICPA Top Technology Initiative survey included a new methodology intended to explore IT issues in more depth. Published on September 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/pages/default.aspx" Information Management and Technology Assurance (IMTA) Resources Overview: The Information Management and Technology Assurance (IMTA) Resource Center helps members provide comprehensive tools and access to the latest information in the field. Published on September 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/itassuranceservices/pages/default.aspx" IT Assurance Services Article: Assurance Services are independent professional services to improve the quality of information to management as well as other decision makers within an organization. Published on September 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/community/pages/citpchampprog.aspx" CITP Champion Program Overview: The AICPA CITP Champion program offers specialized CPAs the support, structure, and resources to collaborate with state societies to inform CPAs about the specialization. Published on September 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/itinterestareavolunteer.aspx" IMTA Interest Area Volunteer Opportunities Overview: This page offers an overview of the AICPA's IMTA Division task forces. Published on September 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/pages/interactive-it-case-study.aspx" Interactive IT Case Study for Accounting Professionals Case Study: The Interactive IT Case Study for Accounting Professionals, by the AICPA's Information Management and Technology Assurance Division, helps businesses address challenges associated with information technology. Published on September 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/top10technologiesarchive/pages/aicpatoptechnologyarchives.aspx" Top Technology Initiatives Archive Survey: The AICPA's Top Technology Initiatives seeks to identify the 10 most important technology initiatives for the coming year. Theselists are a result of an annual surveying of thousands of members. Published on September 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/trustservices/pages/default.aspx" Trust Services Overview: Trust Services are defined as a set of professional assurance and advisory services based on a common framework to address the risks and opportunities of IT. Published on September 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/trustservices/pages/frequently%20asked%20questions%20on%20the%20use%20of%20generally%20accepted%20privacy%20principles%20in%20webtrust%20engagemen.aspx" Generally Accepted Privacy Principles in WebTrust Engagements FAQ: These frequently asked questions provideclarification on the application of GAPP,WebTrust Online Privacy and other Trust Services engagements. Published on September 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/newsandpublications/pages/default.aspx" IMTA Section News & Publications Overview: The IMTA Section publications deliver news and information on current and emerging technology, compliance and privacy developments. ublished on September 23, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/downloadabledocuments/citp%20examination_kryterion%20scheduling%20process.pdf" CITP Examination - Kryterion Scheduling Process Guidance: Overview of Kryterion Scheduling Procedures that willassist a candidate in the exam registration process. Published on September 15, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/pages/2013tti.aspx" North America Top Technology Initiatives for CPAs Survey - 2013 Survey: The 2013 Top Technology Initiatives Survey found that Managing and Retaining Data is this years top technology priority for CPAs and CAs. Published on September 08, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/contactus.aspx" IMTA Section Contact Information Directory: This page containscontact information for the AICPA's InformationManagement and Technology Assurance (IMTA) Division. Published on September 08, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/downloadabledocuments/2012-tti-survey-results-compreh.xlsx" 2012 AICPA Top Technology Initiatives - Comprehensive Survey Results Survey: Comprehensive survey results for both public accounting and business and industry. Published on September 05, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/downloadabledocuments/2012-tti-survey-results-bi.xlsx" 2012 AICPA Top Technology Initiatives - Business & Industry Survey Results Survey: The results of this survey will provide valuable feedback regarding the technology concerns that are of greatest importance over the next 12 - 18 months, and the data provided is specifically addressing business and industry. Published on September 05, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/pages/25-top-tech-survey.aspx" 2014 Top Technology Initiatives Survey Survey: This page provides an overview of the 25 years of the Top Technology Initiatives survey as well as current and upcoming information. Published on July 29, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/cpeandevents/pages/imta-member-webcasts.aspx" IMTA Member Webcasts Webcast: This page highlights IMTA Division member-only webcasts. Published on July 22, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/downloadabledocuments/citp-booklet-interactive.pdf" Your Roadmap to the CITP Credential  Brochure: The Roadmap to the CITP Credential is a step-by-step guide that illustrates how a CPA can utilize the resources provided to IT Section members to embark on the journey to obtain the AICPAs CPA-exclusive CITP credential. Published on July 22, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/safari-benefit.aspx" Safari Online Member-Only Benefit Overview: This page provides information on the IMTA member benefit, Safari Online Books. Published on July 18, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/citpfaqs-feesreinstatement.aspx" CITP Membership and Reinstatement FAQ FAQ: The CITP Credential FAQ captures general inquiries about membership fees and reinstatement of thecredential. Published on June 25, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/downloadabledocuments/2014%20cpa%20canada%20tti%20survey%20results%20-%20comprehensive%20data%20_%20finalv2.xlsx" 2014 CPA Canada TTI Survey Results - Comprehensive Data Toolkit: This file contains the 2014 CPA Canada Top 10 Technology Priorities for both PA and BI as well as the confidence levels associated with those priorities. Published on May 30, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/toptechnologyinitiatives/downloadabledocuments/2014%20aicpa%20tti%20survey%20results%20-%20comprehensive%20us%20data%20_%20final.xlsx" 2014 AICPA TTI Survey Results - Comprehensive US Data Toolkit: This file contains the 2014 Top 10 Technology Priorities for both PA and BI as well as the confidence levels associated with those priorities. Published on May 30, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/citpreferral.aspx" CITP Credential Referral Program Overview: This page contains information about the CITP credential referral program. Published on May 19, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/pages/citpreviewguide.aspx" The Complete Guide to the CITP Body of Knowledge Guide: The page contains the Complete Review Guide of the fundamentalsections of the CITP Body of Knowledge. Published on May 19, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/itassuranceservices/downloadabledocuments/15039-378%20changes%20to%20trust%20services%20flyer_final.pdf" Changes to Trust Services Overview: This document outlines changes to Trust Services. Published on May 05, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/membership/downloadabledocuments/citp%20bok%20cpe%20guidance%2012-2010%20v2.pdf" CITP Credential CPE Requirements / Recertification Overview: The document displays general guidance on CPE requirements to maintain and renew the CITP Certification. Published on April 29, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/resources/businesscontinuitymanagementanddisasterrecoveryplanning/pages/default.aspx" Business Continuity Management / Disaster Recovery Planning Article: This page offers tools pertaining to Business Continuity Management and Disaster Recovery Planning. Published on January 13, 2014  HYPERLINK "http://www.aicpa.org/interestareas/informationtechnology/newsandpublications/pages/2014-resolutions-for-the-accountant.aspx" Must-Keep Resolutions for Accountants Involved in a Systems Implementation Project Article: This page highlights tips to successfully execute a systems implementation project. Published on January 08, 2014 ( 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/ ( Google Academico  HYPERLINK "http://macrothink.org/journal/index.php/ijafr/article/view/5323" The effectiveness of accounting information systems in Jordanian private higher education institutions  HYPERLINK "http://www.sciencedirect.com/science/article/pii/S0748575114000049" Addressing business needs: A creative module for teaching data macros in an accounting information systems course  HYPERLINK "http://www.ccsenet.org/journal/index.php/ijef/article/view/5906" Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran  HYPERLINK "http://www.atlantis-press.com/php/download_paper.php?id=11816" Accounting Information Systems End-User Satisfaction: Evidence of Hong Kong Housing Authority  HYPERLINK "http://revistasinvestigacion.unmsm.edu.pe/index.php/sistem/article/view/5049" Sistema multi-agente para medir la confiabilidad, disponibilidad y fiabilidad de un sistema ERP  HYPERLINK "http://dialnet.unirioja.es/servlet/libro?codigo=555235" Sistemas de gestin integrada para las empresas: ERP  HYPERLINK "http://kerwa.ucr.ac.cr/handle/10669/8973" Software libre para la automatizacin de unidades de informacin (presentacin)  HYPERLINK "http://repositorio.utp.edu.co/dspace/handle/11059/4191" Mdulo de Gestin de Auditora Soportado en TIC para la gestin de comunicaciones, seguimiento y revisin del SGSI.  HYPERLINK "http://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/5490" LA TECNOLOG A INFORMTICA HERRAMIENTA CONTRA LA EVASIN TRIBUTARIA  HYPERLINK "http://aisel.aisnet.org/cgi/viewcontent.cgi?article=1644&context=amcis2014" Guidelines to Design Evolvable Multiple GAAP Accounting Information Systems  HYPERLINK "http://www.sciencedirect.com/science/article/pii/S0748575114000232" A summary and analysis of education research in accounting information systems (AIS)  HYPERLINK "http://link.springer.com/chapter/10.1007/978-3-319-06505-2_6" Evaluating Accounting Information Systems That Support Multiple GAAP Reporting Using Normalized Systems Theory HYPERLINK "http://miunespace.une.edu.ve/jspui/handle/123456789/2315" Desarrollo de un sistema automatizado para el control administrativo e inventario basado en XBRL. Caso: Lencera Norema Concresa SRL  HYPERLINK "http://www.ehu.es/ojs/index.php/rdae/article/view/11364" Los sistemas de informacin contable en la gestin universitaria  HYPERLINK "http://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/6484" RESPONSABILIDAD DEL CONTADOR PBLICO EN LA EVALUACIN CONTINUA DE LAS TIC EN EMPRESAS CON CONTABILIDAD ON-LINE  HYPERLINK "http://revistasinvestigacion.unmsm.edu.pe/index.php/sistem/article/view/3475" Implantacin de un sistema ERP en una organizacin  HYPERLINK "http://repository.unimilitar.edu.co:8080/handle/10654/10846" Teora general de los sistemas: soporte para la aplicacin de los sistemas de informacin en lo pblico  HYPERLINK "http://www.rcumariacristina.net:8080/ojs/index.php/AJEE/article/view/202" El sistema de informacin de una organizacin. Necesidad de implicacin de la direccin  HYPERLINK "http://freetrade.tamiu.edu/pdf/18ConfSessions.pdf" \l "page=256" La Tecnologa de la Informacin y su Impacto en el Comercio Mundial: El Acuerdo de la Tecnologa de la Informacin de la Organizacin Mundial  HYPERLINK "http://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/5250" Vinculando Normas Internacionales de Educacin y Tecnologas de la Informacin para alcanzar el desarrollo del Per  HYPERLINK "http://www.revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/8448" El tratamiento contable de los intangibles: estudio exploratorio en el sector de tecnologas de la informacin  HYPERLINK "http://189.112.51.189/index.php/repec/article/view/936" Os Impactos Causados pela Inovao Tecnolgica em Escritrios de Contabilidade do Rio Grande do Sul: uma Anlise Fatorial  HYPERLINK "http://biblioteca.ucp.edu.co/ojs/index.php/grafias/article/view/1804" EL PROCESO DE AUTOMATIZACIN DE INFORMACIN DIGITAL GOBERNACIN DE 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F? K? l? m? n? o? ? ? ? ? ? ? ֯ïï֛'hhH>0JCJOJQJ\mH sH 'hhH>0JCJOJQJ\mH $sH $$hhH>0JCJOJQJmH $sH $-jhhH>0JCJOJQJUmH sH $hhH>0JCJOJQJmH sH 6= > n? ? ? ? ? ? @ A 4$a$gdH>4gdH>gdH>? ? ? ? ? ? ? ? B@ C@ @ @ @ @ DA EA A A A A A A A h :h ;h hhH>CJ(^JaJ(mH $sH $& jhhhH>CJ(^JaJ(mH $sH $hhH>mH sH 1hhH>B*CJOJQJ^JaJmH ph"""sH 8singXBRLfor financial reporting: resorting to regulation  HYPERLINK "http://www.sciencedirect.com/science/article/pii/S0378720614000214" The association between the mandatory adoption ofXBRLand the performance of listed state-owned enterprises and non-state-owned enterprises in China  HYPERLINK "http://www.sciencedirect.com/science/article/pii/S0167923614000074" Assessing the quality of large-scale data standards: A case ofXBRLGAAP Taxonomy  HYPERLINK "http://www.sciencedirect.com/science/article/pii/S0167923613002923" The impact ofXBRLadoption in PR China  HYPERLINK "http://link.springer.com/article/10.1007/s12525-013-0132-8" The impact of earlyXBRLadoption on analysts' forecast accuracy-empirical evidence from China  HYPERLINK "http://www.sciencedirect.com/science/article/pii/S0148296313002555" DoXBRLfilings enhance informational efficiency? Early evidence from post-earnings announcement drift  HYPERLINK "http://link.springer.com/chapter/10.1007/978-3-319-07443-6_40" Accepting the XBRL Challenge with Linked Data for Financial Data Integration  HYPERLINK "http://www.sciencedirect.com/science/article/pii/S0167923614000074" Assessing the quality of large-scale data standards: A case of XBRL GAAP Taxonomy  HYPERLINK "http://www.sciencedirect.com/science/article/pii/S0167923613002923" The impact of XBRL adoption in PR China  HYPERLINK "http://www.sciencedirect.com/science/article/pii/S0148296313002555" Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift  HYPERLINK "http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2403428" How Xbrl Affects the Cost of Equity Capital? Evidence from Emerging Market  HYPERLINK "http://link.springer.com/chapter/10.1007/978-81-322-1759-6_84" The Application of Versioning Technology in XBRL Taxonomy Engineering  HYPERLINK "http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2304473" Using XBRL to Conduct a Large-Scale Study of Discrepancies between the Accounting Numbers in Compustat and SEC 10-K Filings  HYPERLINK "http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2433677" Measuring Accounting Disclosure Complexity with XBRL  HYPERLINK "http://www.google.com/patents/US8635252" XBRL flat table mapping system and method  HYPERLINK "http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2450858" XBRL and Loan Contracting: Empirical Evidence from Belgian Private Firms  HYPERLINK "http://www.journalsgate.com/paper/Information%20access%20law%20and%20disclosing%20of%20information%20by%20joint%20stock%20companies%20in%20Brazil2.pdf" Information access law and disclosing of information by joint-stock companies in Brazil: open data and extensible business reporting language (XBRL) standard  HYPERLINK "http://dialnet.unirioja.es/servlet/articulo?codigo=4588262" Peer benchmarking made easy with XBRL  HYPERLINK "http://www.ripublication.com/gjfm-spl/gjfmv6n6_05.pdf" XBRL: In India  HYPERLINK "http://www.iemss.org/sites/iemss2014/papers/iemss2014_submission_59.pdf" Business Intelligence in Environmental Reporting Powered by XBRL  HYPERLINK "http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2411485" Suggested Course Specification of Accounting Information Systems (AIS)  HYPERLINK "http://iacis.org/jcis/articles/JCIS54-4-2.pdf" DoesXBRLbenefit financial statement auditing?  HYPERLINK "http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2403428" HowXbrlAffects the Cost of Equity Capital? Evidence from Emerging Market  HYPERLINK "http://link.springer.com/chapter/10.1007/978-81-322-1759-6_84" The Application of Versioning Technology inXBRLTaxonomy Engineering  HYPERLINK "http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2304473" UsingXBRLto Conduct a Large-Scale Study of Discrepancies between the Accounting Numbers in Compustat and SEC 10-K Filings  HYPERLINK "http://aaajournals.org/doi/abs/10.2308/isys-50896" Firm-Specific Characteristics of the Participants in the SEC'sXBRLVoluntary Filing Program (  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  HYPERLINK "mailto:fagudelo@javeriana.edu.co" 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 Luis Eduardo Daza Giraldo ledaza@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 Natalia Andrea Baracaldo Lozano  HYPERLINK "mailto:nbaracaldo@javeriana.edu.co" nbaracaldo@javeriana.edu.co (     PAGE \* MERGEFORMAT6 VADEMCUM Ven conmigo 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Hhttps://cpacanada.ca/en/connecting-and-news/news/media-centre/2014/April/greater-consistency-and-transparency-keys-to-advancing-audit-quality-in-canadayX;H,]ą'cDyK yK ^https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/September/Self-diagnosis-AICPA-initiative-prescribes-holistic-audit-quality-approachyX;H,]ą'cDyK yK Fhttps://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/July/all-you-need-is-a-map-finding-your-way-to-audit-quality-improvementyX;H,]ą'c{DyK yK https://www.cpacanada.ca/en/connecting-and-news/cpa-magazine/articles/2014/March/using-audit-standards-to-your-advantageyX;H,]ą'cDyK yK nhttps://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/August/Break-on-through-to-the-digital-world-Do-auditors-need-to-take-a-quantum-leap-forwardyX;H,]ą'cDyK yK 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bhttps://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/June/what-gets-measured-gets-managed-an-innovative-approach-to-measuring-audit-qualityyX;H,]ą'cDyK yK lhttps://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/June/walk-a-mile-in-my-shoes-understanding-an-audit-committees-perspective-on-audit-qualityyX;H,]ą'cDyK yK phttps://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/August/Laying-the-foundation-CPAB-recommendations-focus-on-building-sustainable-audit-qualityyX;H,]ą'cDyK yK rhttps://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/March/guidance-to-help-audit-committees-oversee-the-external-auditor-and-enhance-audit-qualityyX;H,]ą'cDyK yK ^https://www.cpacanada.ca/en/connecting-and-news/blogs/audit-quality-blog/2014/May/new-auditor-reporting-is-creating-value-say-uk-panelists-at-pcaob-public-meetingyX;H,]ą'cDyK yK 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