Número 10 - Pontificia Universidad Javeriana
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1 VADEMÉCUM Ven conmigo VEN CONMIGO Número 10, Junio de 2013 El Diccionario de la Real Academia Española nos enseña que VADEMÉCUM proviene del latín vade, anda, ven, y mecum, conmigo. Se trata de un “Libro de poco volumen y de fácil manejo para consulta inmediata de nociones o informaciones fundamentales”. Al terminar el período académico, los profesores del Departamento de Ciencias Contables de la Facultad de Ciencias Económicas y Administrativas de la Pontificia Universidad Javeriana (sede Bogotá) queremos destacar algunos sucesos recientemente ocurridos, reuniéndolos en este modesto vademécum, con el ánimo de profundizar nuestra conciencia sobre el permanente cambio de las disciplinas que enseñamos y como un fuerte llamado a la actualización de los programas de las asignaturas de los cuales somos responsables. Los invitamos a venir con nosotros en nuestro esfuerzo de mantenernos al día. ASEGURAMIENTO CONTABILIDAD FINANCIERA CONTABILIDAD GERENCIAL CONTABILIDAD Y ASEGURAMIENTO GUBERNAMENTAL FINANZAS IMPUESTOS INVESTIGACIÓN REGULACIÓN SISTEMAS DE INFORMACIÓN 2 VADEMÉCUM Ven conmigo Accountancy Age FRC boss defends 'comply or explain' audit tendering Scepticism sits low on FDs' audit priorities Non-audit remains "point for discussion" within Europe PwC- Don't change auditor for change's sake Park Group swaps KPMG for E&Y as auditor The Financial Director 2013 Audit Survey Leader- Audit 'baby steps' are pragmatic Auditors should reveal more about potential risk, say readers KPMG picks up RSA audit in place of Deloitte Deloitte sued over "reckless" failings in ChinaCast audit Big Four audit dominance has "adverse" effect, CC to find Internal auditors banned from engagement teams PwC wins Cairn Energy audit tender PwC falls to third place in auditor rankings EU committee votes for seven-year auditor tendering KPMG could face FRC investigation over HBOS audit E&Y's Lloyd’s of London audit put out to tender FCA chairman Griffith-Jones under fire over HBOS audits Big Four find Competition Commission audit conclusions lacking Colin- The ideal candidates for audit reform Tension grows as EU audit decision looms PwC reinstated as Schroders auditor Transparency and flexibility are keys to audit reform Colin- The auditor's reading list Close season endangers swift passage of EU audit reform Audit reforms are a great compromise- no one is happy Audit reforms “nudge” in right direction but leave many unsatisfied Europe imposes mandatory rotation on audits Competition Commission revises audit reform timetable Tweedie- Audit reports "hopeless" Audit market “flirting with stagnation”, says PCAOB chair Big Four make it into the Top 50 employers for women FRC launches KPMG audit probes Big Four fee growth outpaces smaller firms Accountants Association in Poland (AAP) Grant Thornton demaskuje nieetycznego partnera 3 VADEMÉCUM Ven conmigo Accountants World Small Auditors Pose Misstatement Risks- PCAOB New Ethics Guidance Affecting CPAs’ Nonattest Services and Firm Names How Audit Committees Can Help Transform Internal Audit Is FASB Killing the Auditing ProfessionThe Changing Profile of Fraud No Accounting For Auditor PwC At Levins Whale Hearing Whats your fraud IQThe Effective Internal Auditor- 7 Key Attributes Audit Standards Might Get a Makeover Defending Third-party Audit Claims Europe Takes Step Toward Mandatory Audit Firm Rotation Significant Decline in IRS Staff Leads to Fewer Audits Accounting and Corporate Regulatory Authority – Singapur Audit Practice Bulletin No. 2 of 2013: Auditor Independence – Serving as an Officer or Director on the Board of Assurance Clients Survey of Preparers of Financial Statements Global Audit Firms and Audit Regulators Discuss Ingredients for ASEAN Success Audit Practice Bulletin No. 2 of 2013: Auditor Independence – Serving as an Officer or Director on the Board of Assurance Clients Audit Practice Bulletin No. 1 of 2013: Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements (Part 4) First Global Survey of Audit Inspection Findings Released ACFE Unaccountable external auditors (part 2 of 2): Their roles in the 'Great Economic Meltdown' Geis, Sutherland and white-collar crime (part 2 of 2) New Regents join board during its semi-annual meeting SEC of Pakistan includes CFE credential qualification in public head of internal audit positions Board of Regents orders disciplinary actions on two members Actualicese Enlace a [La Fecha] A presentar el informe de Control Interno Se debe establecer el Gobierno Corporativo en las empresas para la implementación adecuada de las NIIF (IFRS) El aseguramiento es tan importante como la aplicación de las NIIF (IFRS) 4 VADEMÉCUM Ven conmigo Enlace a Revisor fiscal de propiedad horizontal mixta no puede tener ningún vínculo con el edificio AE Accounting Education – Reino Unido – Noticias CAQ AND AAA AUDITING SECTION ANNOUNCE ACCESS TO AUDIT PERSONNEL PROGRAM PCAOB ISSUES REPORT ON DOMESTIC FIRMS THAT AUDIT 100 OR FEWER PUBLIC COMPANIES PCAOB ENTERS INTO COOPERATIVE AGREEMENTS WITH FRENCH AND FINNISH AUDIT REGULATORS CENTER FOR AUDIT QUALITY RELEASES 2012 YEAR IN REVIEW IAASB FURTHER STRENGTHENS STANDARD ON USING WORK OF INTERNAL AUDITORS; ADDRESSES USE OF DIRECT ASSISTANCE PCAOB ISSUES A PROPOSAL FOR THE REORGANIZATION OF AUDITING STANDARDS COSO TO ISSUE UPDATED INTERNAL CONTROL FRAMEWORK IN MAY STUDY SUGGESTS AUDITORS RELUCTANT TO ISSUE GOING CONCERN OPINION DUE TO MANAGEMENT PRESSURE AUDIT COMMITTEE ISSUES TRANSCEND GEOGRAPHIC BOARDS SAYS NEW CAQ REPORT AICPA ISSUES GUIDANCE ON AUDITING CONFLICT MINERALS REPORTS SOX COMPLIANCE SURVEY SHOWS COMPANIES’ NEED FOR MORE SCRUTINY ON HIGHRISK PROCESSES AUDIT QUALITY INSPECTION ANNUAL REPORT 2012/13 RELEASED BY FRC FRC RESPONDES TO COMPETITION COMMISSION'S PRELIMINARY REPORT ON THE STATUTORY AUDIT SERVICES MARKET STUDY FINDS AUDITS GAIN CREDIBILITY AMONG INVESTORS WHEN PERFORMED BY FIRMS THAT ALSO PROVIDE TAX SERVICES CHANGES TO STANDARD ON USING WORK OF INTERNAL AUDITORS IN NEW ZEALAND PCAOB ANNOUNCES SIX FORUMS ON AUDITING IN THE SMALL BUSINESS ENVIRONMENT CENTER FOR AUDIT QUALITY RELEASES “FIGHTING FRAUD” VIDEO AICPA ISSUES GUIDANCE ON AUDITING CONFLICT MINERALS REPORTS AUDIT COMMITTEE ISSUES TRANSCEND GEOGRAPHIC BOARDS SAYS NEW CAQ REPORT CAQ REPORT EXAMINES AUDITOR ROLE IN FRAUDULENT REPORTING PCAOB REPROPOSES AUDITING STANDARD, RELATED PARTIES, AND RELATED AMENDMENTS African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E) Global Seminar on Audit of Extractive Industries News from AFROSAI, The African Journal of Comprehensive Auditing Workshop on Audit of Performance Information 15-18 April 2013 5 VADEMÉCUM Ven conmigo American Academy of Actuaries - Estados Unidos de América Professionalism Webinar- Risk Evaluation & Risk Treatment In Enterprise Risk ManagementASOP Nos. 46 And 47 Comments to IAIS on Draft on Roles of Actuary and External Auditor in Preparation and Audit of Financial Reports American Accounting Association (AAA) - Estados Unidos de América Growing Concern over Going Concern- A high level of stock sales by top execs of distressed companies lowers the chance auditors will warn about firms' future, study finds Let Your Auditor Do Your Taxes, Investors Say Joint Tax and Audit Services Push Up Share Price Don't Trust The Accountants: Insider Selling A Better Sign Of A Failing Firm S.E.C.’s Revolving Door Hurts Its Effectiveness, Report Says COSO to Issue Updated Internal Control-Integrated Framework: 2013 and Related Illustrative Documents in May — Guidance on transition also released American Institute of Certified Public Accountants (AICPA) PCAOB reaches agreement with French, Finnish audit regulators Internal audit reporting line to CEO gains steam as Fed weighs in Proposed federal grant reforms would raise single-audit threshold U.K. regulator considering mandatory audit firm rotation Report shows decrease in audit deficiencies among certain U.S. firms Clarifying the standard for group audits Auditors required to modify New York City form Technical practice aids address questions on audits of group financial statements PCAOB may propose reorganization of auditing standards Dancing with tech adoption ASB corrects clarified auditing standard AU-C 920 Auditors of fair value now eligible for ABV credential Significant decline in IRS staff leads to fewer audits Iowa's auditor of state, David Vaudt, named GASB chairman Goal for PCAOB's Hanson- Best practices list for auditors Asian Organisation of Supreme Audit Institutions (ASOSAI) The Quality Assurance Handbook 2012 and the Strategic Plan 2013-2015 Asociación Española de Contabilidad y Administración de Empresas (AECA) – España 6 VADEMÉCUM Ven conmigo Borrador de Resolución de la Presidenta del Instituto de Contabilidad y Auditoría de Cuentas por la que se dictan normas de registro, valoración e información a incluir en la memoria del inmovilizado intangible Resolución de 31 de enero de 2013, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se someten a información pública las nuevas Normas Técnicas de Auditoría, resultado de la adaptación de las Normas Internacionales de Auditoría para su aplicación en España. ¿Es posible descubrir una contabilidad B a través de una auditoría? Las auditoras crecen en el mundo (pdf) El impacto de la Ley Financiera (44/2002) en la calidad de auditoria La evaluación de la probabilidad de fracaso financiero. Contraste empírico del contenido informacional de la auditoria de cuentas Association of Chartered Certified Accountants (ACCA) ACCA welcomes provisional findings for the future of audit services in the UK Whistleblowing laws and audit independence must be promoted to build trust in public services, says ACCA report Proposed international auditing standard will boost the quality of corporate reporting FRC auditor’s report proposals too important to rush PCAOB – There is safety in numbers Audit quality – It's not (only) about the auditor FRC auditor’s report proposals too important to rush ACCA welcomes the balanced approach on the audit package adopted by the JURI committee Association of International Accountants AUDIT MARKET NOT SERVING SHAREHOLDERS Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM) Revised COSO Framework Auditing and Assurance Standards Board (AUASB) Independence e-Newsletter issued for March 2013 The AUASB has issued 3 new Pronouncements on review engagements AUASB issues Exposure Draft ED 01/13 for corrections to the ASAs and to amend ASRS 4400 AUASB issues revised Guidance Statement GS 004 7 VADEMÉCUM Ven conmigo Auditing Practices Board (APB) - Reino Unido FRC consults on proposals to improve the auditor’s report FRC's CEO comments on the publication of the Competition Commission’s report on the audit market Audit Quality Forum 2013- Spotlight on audit committees FRC to adopt improved auditing standards on using the work of internal audit FRC publishes Audit Quality Inspection Reports on BDO LLP and Grant Thornton UK LLP FRC responds to Competition Commission’s preliminary report on the statutory audit services market ASIG to debate restoring confidence in audit FRC comments on European Parliament JURI committee's vote on audit rotation BDO comment on the vote of the European Parliament Legal Affairs committee on the EC audit reform proposals Bank for International Settlements (BIS) - Internacional Basel Committee publishes for consultation supervisory guidance on external audits of banks External audits of banks Principles for effective risk data aggregation and risk reporting Regulatory consistency assessment programme (RCAP) - Analysis of risk-weighted assets for market risk Report on the regulatory consistency of risk-weighted assets for market risk issued by the Basel Committee Supervisory guidance for managing risks associated with the settlement of foreign exchange transactions Basel Committee publishes for consultation supervisory guidance on external audits of banks Canadian Institute of Chartered Accountants (CICA) Profiling a fraudster: When actions speak louder than words Training to be a contender in forensic accounting: Have a well-rounded repertoire To blow the whistle or not blow the whistle: That is the question. Directing the puck: Keeping forensic accounting in context and defining its success Peeling back the onion: common misconceptions about occupational fraud Current EU audit firm rotation proposals watered down Canadian input crucial as auditing standards board works towards new assurance handbook From or not from concentrate. Potential changes to the U.K. audit market could have significant global implications Moving in the right direction: Latest CPAB inspections show significant decline in audit deficiencies Shifting gears: Audit inspectors change direction to enhance audit quality Revising Canada’s independence standards: Is now the time to drop the $10 million independence threshold? Engagement quality control review: when two sets of eyes are better than one 8 VADEMÉCUM Ven conmigo Only as strong as the weakest link: New framework aims at continual audit quality improvement How can the role of the audit committee enhance audit quality? Enhance audit quality, or eat more vegetables – which resolution will prevail in 2013? Is Canada ahead of the curve or falling behind when it comes to the future of audit? At the crossroads: Choosing a new path, maybe auditors need to take it Coming clean on audit inspection results – could they help the audit committee? A key to fighting fraud – skepticism throughout the financial reporting process Grade A? Giving your auditor an annual performance appraisal Canadians go to the polls to provide input on auditor reporting issues Addressing the challenge of professional judgment Wanted: Canadian views on auditor reporting and auditor independence Mandatory comprehensive audit firm review – a sound alternative to mandatory audit firm rotation? Is the proposed new auditor’s report suitable for all entities? Concerns about emerging market issuers examined through an audit quality lens Mandatory auditor commentary – the IAASB moves away from audit report boilerplate Going concern: When should the watchdog bark? Audit Quality: In the Eye of the Beholder? Canada Enters the Ring in the International Audit Quality Debate Cultivating audit committee disclosure – sunny days or frost warning in effect? Watch Your Step – Wading Through the “Mind” Field of Skepticism Walking the tightrope: IAASB Seeking Balance Between Relevance and Consistency in Auditor Reporting Will All the Talking Lead to Meaningful Change for Auditing in Canada? EU Audit Proposals: Are They Strong Medicine, or Will They Kill the Patient? Auditors through the looking glass…should they be involved beyond financial statements? Musical chairs anyone? PCAOB considers mandatory audit firm rotation Enhancing Audit Quality: Conclusions and Recommendations EAQ The Role of the Audit Committee in External Auditor Oversight Summary of Responses to Discussion Paper and Conclusions EAQ Auditor Independence Summary of Responses to Discussion Paper and Conclusions of the Auditor Independence Working Group EAQ Auditor Independence Summary of Responses to Discussion Paper EAQ The Auditor Reporting Model Summary of Responses to Discussion Paper and Conclusions of the Auditor Reporting Working Group EAQ The Auditor Reporting Model Summary of Responses to Discussion Paper EAQ Role of the Audit Committee in External Auditor Oversight – Comment Letters Third audit quality discussion paper issued for Canadian consultation - February 5, 2013 Enhancing Audit Quality: The Role of the Audit Committee in External Auditor Oversight – EAQ Auditor Independence - Comment Letters - January 15, 2013 Centre for Financial Reporting Reform UK's Competition Commission finds that audit market is not serving shareholders UK's FRC revises auditing standard to make auditors' work more transparent to investors UK's FRC seeks further improvement in auditor scepticism and independence 9 VADEMÉCUM Ven conmigo EBA recommends that EU bank supervisors conduct review of asset quality in major EU banks EFRAG and four European standard setters consult on three aspects of the conceptual framework for IFRS Basel Committee publishes updated progress report on implementation of Basel bank rules Basel Committee consults on measuring and controlling banks' large exposures ESRB sees stronger EU financial system as a requirement for sustainable recovery Basel Committee consults on supervisory guidance for external audits of banks Basel Committee reports on banks' fulfilment of Basel III requirements in mid-2012 UK's FRC issues new reporting standard (FRS 102) for unlisted entities IASB publishes revised proposals for loan-loss provisioning EU moves closer to agreeing legal framework for implementing Basel III Canadian Public Accountability Board Enhancing Audit Quality: The Role of the Audit Committee in External Auditor Oversight Discussion Paper ICD webcast on the Enhancing Audit Quality Audit Committee Discussion Paper Focus on Audit Committees Newsletter ICD survey on the Enhancing Audit Quality Audit Committee Discussion Paper Comments on proposed remedies – Statutory Audit Services Market Investigation Enhancing Audit Quality: Conclusions and Recommendations CPAB enters into a memorandum of understanding with France’s audit regulator Chartered Accountants Ireland Chartered Accountants Ireland responds on Irish Independent audit article Published – Advanced Auditing and Assurance AASB strengthens standard on using work of internal auditors Describing the application of FRS 101 and 102 in auditor’s reports ODCE Prosecution activity in auditor cases FRC publishes 'Scope and Authority of Audit and Assurance Pronouncements' DJEI consults on audit exemption criteria CGMA Magazine How audit committees can meet risk-management oversight challenges Europe takes step toward mandatory audit firm rotation Business shifts require refreshing of risk management techniques Rotation model presents a challenge to internal audit independence Skill needs challenge internal audit Eagerly anticipated COSO framework set for May release Internal audit reporting line to chief executive gains steam as US Fed weighs in Big changes coming for audit reports 10 VADEMÉCUM Ven conmigo 8 steps to update internal control Protiviti exec Hirth named COSO chairman Chartered Institute of Public Finance and Accountancy (CIPFA) - Reino Unido First UK public sector wide internal audit standards aim to strengthen public financial management Audit: mission internal CIPFA responds to Draft Local Audit and Accountability Bill Chinese Institute of Certified Public Accountants (CICPA) CICPA Deputy President and Secretary General Chen Yugui Urges Firms to Focus on Excellence in the 2012 Annual Report Audit of Listed Companies (2012-12-24) China Releases Comprehensive Measures for Evaluating Accounting Firms China-U.S. to Boost Accounting Communication and Cooperation Colegio de Auditores o Contadores Públicos de Bolivia (CAUB) GUÍA DE CONTROL DE CALIDAD PARA PEQUEÑAS Y MEDIANAS FIRMAS DE AUDITORÍA- Colegio de Contadores Públicos de Lima Especialización en NIIF, Tributación y Auditoría Financiera Colegio de Contadores Públicos de México, A.C. - México Principios Básicos de Gobierno Corporativo (II) Principios básicos de gobierno corporativo (I) Las Normas para Atestiguar: Dictamen del Seguro Social e INFONAVIT Dictamen Fiscal. Propuesta de la Comisión de AGAFF y de la CONAA del modelo de Informe del Auditor Independiente para Efectos Fiscales. Comunidad Contable - Colombia Auditoría establece sistema de certificación para entidades bajo vigilancia de gestión fiscal 11 VADEMÉCUM Ven conmigo Conselho Federal de Contabilidade (CFC) Deloitte e IAAER lançam programa para apoiar educação na área contábil e qualidade do reporte financeiro e da auditoria CVM edita norma sobre prevenção à lavagem de dinheiro e ao financiamento do terrorismo Critérios importantes para contratação de uma auditoria contábil PwC quer resposta à pergunta- ‘Onde estava o auditor-’ Líderes de auditoria sofrem pressão para alterar resultados, aponta pesquisa mundial Confederation of Asian and Pacific Accountants (CAPA) CAPA 2012 Annual Report now available Erratum to the Call for Nominations for IFAC Boards and Committees in 2014 Ernst & Young – Internacional Ernst & Young statement- response to Competition Commission’s provisional findings on its UK statutory audit services market investigation Global brands must change their approach to localization, or risk unprofitable growth in emerging Asia Alison Kay appointed to lead Global Power and Utilities at EY European Federation of Accountants and Auditors for SMEs (EFAA) EFAA Comments on IAASB Exposure Draft ISA 720 (Revised) – The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon » EFAA responds to IAASB's "A Framework for Audit Quality" » External Reporting Board (XRB) – Nueva Zelanda 10 - 12 Apr 2013 Amendments to the International Standards on Auditing (New Zealand) to promote improved Audit Quality 8 - 8 Apr 2013 Changes to the Standard on Using the Work of Internal Auditors FEE comments on CICA-CPAB Discussion Paper “Enhancing Audit Quality- Canadian Perspectives - The Role of the Audit Committee in External Auditor Oversight” New Professional and Ethical Standards issued International Auditing and Assurance Standards Board's Staff Questions and Answers: Professional Skepticism in an Audit of Financial Statements 12 VADEMÉCUM Ven conmigo Fédération des Experts Comptables Européens (FEE) Online survey: FEE seeks input from Stakeholders about the Auditor Selection Process FEE comments on CICA-CPAB Discussion Paper “Enhancing Audit Quality: Canadian Perspectives - The Role of the Audit Committee in External Auditor Oversight” FEE comments on OECD International VAT/GST Guidelines – Draft Consolidated Version FEE, ICAA and CAQ Global Observations on the Role of the Audit Committee - A Summary of Roundtable Discussions Financial Executives International (FEI) Audit Deficiencies Down at Smaller Audit Firms, But Still of Concern Says PCAOB PCAOB Issues Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies PCAOB Proposes Auditing Standards Codification PCAOB Issues a Proposal for the Reorganization of Auditing Standards PCAOB Announces Forums on Auditing in the Small Business Environment PCAOB Reproposes Auditing Standard on Related Parties, Significant Unusual Transactions Financial Reporting Council (FRC) FRC's CEO comments on the publication of the Competition Commission’s report on the audit market Financial Reporting Lab report on ‘Presentation of market risk disclosures’ Audit Quality Forum 2013- Spotlight on audit committees Investigation announced in connection with KPMG Audit Plc & a Member Investigation announced in connection with KPMG Audit Plc as auditors to Pendragon PLC ASIG to debate restoring confidence in audit FRC comments on European Parliament JURI committee's vote on audit rotation Financial Services Agency - Japón Provisional translation of the “Opinion on the Standard Setting to Address Risks of Fraud in an Audit” Grant Thornton Internacional The Audit Committee & External Auditor Relationship 13 VADEMÉCUM Ven conmigo Haut Conseil du Commissariat aux Comptes (H3C) - Francia Première étude internationale sur les résultats des contrôles des auditeurs, menée par l'IFIAR Hong Kong Institute of Certified Public Accountants Institute comments on IAASB's Exposure Draft on ISA 720 (Revised) The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon Financial reporting and auditing alert- Documentation requirements for group auditors and practical implications for auditor regulation in Hong Kong IAS PLUS IAASB issues revised guidance on using internal auditors IAASB consultation on audit quality framework Information Systems Audit and Control Association and Foundation (ISACAF) ISACA Issues New Audit Programs on Identity Management and Software Assurance ISACA and Deloitte Help Audit Professionals Prepare for CISA Exam Institute of Chartered Accountants in Australia Audit retains central role in capital markets but support needed, UK Competition Commission finds Auditors separate credible from charlatans – PCAOB chief Primera vez que CNMV vigila una auditoría Institute of Chartered Accountants of Scotland - Reino Unido Analysis- Competition Commission Proposes Series of Remedies to Increase Choice in FTSE 350 Audit Market Mandatory rotation not the silver bullet for increased choice in Audit Market – ICAS Independence not about flag-waving, Sturgeon tells ICAS FRC audit plans welcome but premature – says ICAS EU Audit Proposals Heading in the Right Direction – ICAS 14 VADEMÉCUM Ven conmigo Institute of Chartered Accountants in England and Wales (ICAEW) GCCAAO and ICAEW sign landmark audit quality monitoring agreement ICAEW- Competition Commission must not undermine audit MEPs’ vote bring EU audit proposals more in line with international standards Institute of Internal Auditors (IIA) Blog- Seven Attributes of the Ethical Internal Audit Leader New IPPF Practice Advisory Released – 2320-3- Audit Sampling Chambers Blog- Google Glasses- Should Internal Auditors Wear Them- Instituto de Censores Jurados de Cuentas de España Modelo de autoliquidación de la tasa por emisión de informes de Auditoría Los auditores paralizan la elección de su máximo representante El auditor avisa de la incertidumbre de Solaria para seguir con su actividad Los auditores internos reclaman más independencia “Las auditoras hemos hecho más cosas bien que mal” Las auditoras piden más garantías al PP FRC boss defends 'comply or explain' audit tendering Non-audit remains "point for discussion" within Europe Las auditoras piden un cambio legal que les permita clientes más grandes Los Censores Jurados reúnen a los 350 participantes en Auditor por un día Los altos cargos pasarán una auditoría de patrimonio obligatoria al fin de su mandato La Seguridad social pagó 2,74 millones a auditores privados Primera vez que CNMV vigila una auditoría El auditor halló facturas falsas en la filial chilena que Pescanova quiere vender KPMG releva a PwC como auditor de Red Eléctrica Basilea endurece el rol del auditor de los bancos tras los fallos en la crisis Las auditoras deberían aumentar su transparencia Crece la tensión con el auditor BDO “El trabajo de los auditores no es detectar fraudes. Eso es una labor policial” KPMG será el auditor ‘forense’ Consolidación entre auditoras medianas Reestructurar empresas, el gran negocio de las auditoras ¿Auditoras sin salvedades? “Ahora, más que nunca, una auditoría es clave para obtener crédito” KPMG deja de auditar a dos firmas en EEUU por fuga de información Pescanova dice que BDO emitió una 'nota limpia' de sus cuentas La empresa acusa a BDO de perder su independencia Big Four find Competition Commission audit conclusions lacking La pesquera justifica que despide al auditor porque no fue capaz de descubrir su engaño Deloitte, PwC, KPMG y E&Y crecen un 4% gracias a su negocio legal y de consultoría Las auditoras medianas sufren una caída del 5% en sus ingresos 15 VADEMÉCUM Ven conmigo PwC aspira a ser líder en plena consolidación del sector Las grandes auditoras se refuerzan Pescanova ultima su demanda contra BDO y ficha a dos bufetes Pescanova y su auditor se cruzan amenazas de demandas Los auditores dudan de la viabilidad de las inmobiliarias cotizadas KPMG: “El fraude en las empresas amenaza su supervivencia” PwC releva a Deloitte como auditor de BME Tension grows as EU audit decision looms El auditor exige a Pescanova que le dé más información Sospecha y asedio en la auditoría "El Estado necesita ayuda de los auditores para gestionar los fondos europeos” Transparency and flexibility are keys to audit reform Sólo 9 de cada 100 empresas hace auditorías continuas El PP renuncia a la auditoría externa por las reticencias de las empresas “España es el país más avanzado en el que PwC crece más, tras EE.UU” Deloitte gana a KPMG la auditoría de Ortega El juez de Bankia investiga si Deloitte mintió en su testimonio Ni una sola auditoría con salvedades en la CNMV Auditores de Cuentas: convocatoria conjunta de examen de aptitud El Europarlamento pone límites al auditor Una auditoría que era inútill El Parlamento Europeo apoya a las auditoras en los cambios de su directiva Nace un nuevo éxito: el Ecómetro KPMG-'elEconomista' Los forenses de KPMG analizan cómo se ejecutó cada operación contable Instituto de Contabilidad y Auditoria de Cuentas (ICAC) Resolución de 1 de marzo de 2013 de la Presidenta del Instituto de Contabilidad y Auditoría de Cuentas por la que se dictan normas de registro y valoración del inmovilizado material y de las inversiones inmobiliarias Orden ECC/682/2013, de 15 de abril, por la que se publica la convocatoria conjunta de las Corporaciones representativas de los auditores, de examen de aptitud profesional para la inscripción en el Registro Oficial de Auditores de Cuentas (BOE 26-04-2013). Instituto de Contadores Públicos Autorizados de la República Dominicana En la región Este; el ICPARD realiza graduación en Auditoría Gubernamental y en Tributación Instituto dos Auditores Independentes do Brasil 2013 - CNNT aborda temas importantes para a auditoria durante reunião no Ibracon 2013 - Diretoria Nacional debate detalhes da 3ª Conferência de Contabilidade e Auditoria Independente além de outros assuntos em reunião mensal 16 VADEMÉCUM Ven conmigo 2013 - A 3ª Conferência Brasileira de Contabilidade e Auditoria Independente do Ibracon vem aí 2013 - Ibracon publica Comunicado Técnico contendo orientação aos Auditores Independentes Integrantes do Comitê de Normas de Auditoria analisam tradução da Normal ISRE 2400 Meeting of the International Forum of Independent Audit Regulators, Noordwijk, 15-17 April, 2013 Integrantes do Comitê de Normas de Auditoria analisam tradução da Normal ISRE 2400 2013 - “Processo de Supervisão dos Auditores” será tema de painel na 3ª Conferência Brasileira de Contabilidade e Auditoria Independente do Ibracon Instituto Nacional de Contadores Públicos de Colombia (INCP) La administración de riesgos en firmas de Contadores Públicos “Entrar a la Ocde sería tan importante como el grado de inversión” Norma para trabajos de revisión con aseguramiento limitado Instituto Mexicano de Contadores Públicos (IMCP) Requisitos éticos relevantes de la norma de control de calidad y algunos otros asuntos Guía para el uso de las Normas Internacionales de Auditoría en auditorías de pequeñas y medianas empresas. Noticias Internacionales 2013-2 E-News INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD Folio 23/2012-2013 Modelo de informe del auditor independiente para las entidades paraestatales del Gobierno Federal por el año terminado el 31 de diciembre de 2012 y notas y comentarios relacionados Normas de Auditoría, para Atestiguar, Revisión y Otros Servicios Relacionados ¿Es legal el acuerdo del FATCA firmado por la SHCP? Modelo de informe del auditor de acuerdo a las Normas Internacionales de Auditoría (NIAs) “Estados Financieros Comparativos” Modelo de informe del auditor de acuerdo a las Normas Internacionales de Auditoría (NIAs) Cifras correspondientes de periodos anteriores Dictamen Fiscal Propuesta de la Comisión de AGAFF y de la CONAA del modelo de Informe del auditor independiente para efectos fiscales Modelo de informe del auditor independiente para las entidades paraestatales del Gobierno Federal por el año terminado el 31 de diciembre de 2012 y notas y comentarios relacionados International Federation of Accountants (IFAC) Strategic Risk Management in the Face of Uncertainty and Unexpected Risks The Auditor’s Role Relating to Information Communicated to Financial Statement Users IAASB Consults on Audit Quality Framework IAASB February 2013 Meeting Highlights and Podcast Now Available IAASB Seeks Input on Strategic Review 17 VADEMÉCUM Ven conmigo IAASB Further Strengthens Standard on Using Work of Internal Auditors; Addresses Use of Direct Assistance IAASB eNews: March 2013 Recent Developments in Auditing: The Importance of Audit Quality and Auditor Reporting IAASB April 2013 Meeting Highlights and Podcast Now Available Constructive Cooperation for International Standards IAASB Releases 2012 Annual Report—Responding to the Needs of an Interconnected World International Monetary Fund (IMF) - Internacional - Documentos, noticias y discursos Factsheet -- Protecting IMF Resources: Safeguards ... Greece: Selected Issues; IMF Country Report No. 13/155; May 21, 2013 Burundi: Letter of Intent, Memorandum of Economic and Financial Policies, and Technical Memorandum of Understanding; January 28, 2013 Factsheet -- Standards and Codes: The Role of the IMF Japanese Institute of Certified Public Accountants - Japón Survey results of audit engagements of financial statements reported Comments on the proposed International Standard on Auditing (ISA) 720 (Revised) " The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon." FSA publishes provisional translation of the "Opinion on the Standard Setting to Address Risks of Fraud in an Audit" Koninklijk Nederlands Instituut van Registeraccountants - Países Bajos Audit Magazine- relatie internal auditor en externe accountant Audit integration moet gaan 'vliegen' Limperg Symposium Statistical Auditing 2013 Grant Thornton, BDO, Baker Tilly Berk en Mazars- verbeteringen doorgevoerd na AFMonderzoeken Audit Alert NOREA over keteninformatisering Nasdaq eist internal audit-functie van genoteerde ondernemingen NOREA- IT-auditors moeten zich ook richten op ketenrisico’s betalingsverkeer Web Only- Auditfiles- haal eruit wat er in zit Statistical auditing (22)- Werken we zo weinig omdat de materialiteit zo hoog is, of andersom- KPMG Internacional Lettre n°20 de l'audit interne et du contrôle interne Février 2013 18 VADEMÉCUM Ven conmigo Malaysian Institute of Accountants – Malasia Audit Committee Members Urged to Champion Effective And Robust Governance Malta Institute of Accountants - Malta MIA comment letter on IAASB's Exposure Draft ISA 720 (Revised) National Board of Accountants and Auditors (NBAA) The new NBAA By – Laws as published on Government Notice No. 35,36 and 37 of 1/3/2013 Seminar on IFRSs, Auditing and Assets management at Morogoro Hotel - Morogoro Questionnaires for assessment of audit firms in the Africa Region The NBAA Governing Board Chairman Dr. Mussa Juma Assad elected to be PAFA President List of Audit Firms recognized by NBAA from March 2013 New Zealand Institute of Chartered Accountants - Nueva Zelanda DP2 Assurance for Registered Charities PDF Pacific Association of Supreme Audit Institutions (PASAI) - Internacional – Noticias Pacific Regional Report of the Cooperative Performance Audit: Managing Sustainable Fisheries PricewaterhouseCoopers Lettre n°20 de l'audit interne et du contrôle interne Février 2013 PwC's 2013 State of the Internal Audit Profession- The Audit Committee Perspective webcast – March 26, 2013 In brief- PCAOB proposes framework for reorganization of PCAOB auditing standards (No. 201317) PwC and Knowledge@Wharton: Currency hedging: The risks and benefits aren’t limited to financial issues Being better informed FS regulatory, accounting and audit bulletin - PwC FS Regulatory Centre of Excellence Mars 2013 The audit (Insights from the Investment Community) 19 VADEMÉCUM Ven conmigo Public Company Accounting Oversight Board (PCAOB) Feb. 25, 2013 PCAOB Issues Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies Feb. 25, 2013 PCAOB Issues Report on 2007-2010 Inspections of Domestic Firms that Audit 100 or Fewer Public Companies March 26, 2013 PCAOB Issues a Proposal for the Reorganization of Auditing Standards March 21, 2013 PCAOB to Consider a Proposal for the Reorganization of Auditing Standards April 11, 2013 PCAOB Announces Six Forums on Auditing in the Small Business Environment Securities and Exchange Comission (SEC) Slide Presentation (PDF)- SEC Staff Review of Common Financial Reporting Issues Facing Smaller Issuers, 2012 PCAOB Forums on Auditing in the Small Business Environment Smartpros - Estados Unidos de América KPMG Resigns as Auditor for Herbalife, Skechers South African Institute of Chartered Accountants (SAICA) - Sudáfrica SAICA supports the AGSA general report of audit results of national and provincial government Survey among Small and Medium accounting firms confirms that businesses still prefer audits Superintendencia Financiera de Colombia Convergencia a Normas Internacionales de Información Financiera y de Auditoría y Aseguramiento de la Información - Respuestas a las inquietudes formuladas - Presentación Superintendencia de Sociedades - Colombia 220-027134 LA ASISTENCIA DEL REVISOR FISCAL DURANTE LA CELEBRACIÓN DE REUNIONES DEL MÁXIMO ÓRGANO SOCIAL O DE JUNTA DIRECTIVA NO ES OBLIGATORIA, A MENOS QUE SU PRESENCIA SEA INDISPENSABLE SEGÚN LOS ESTATUTOS SOCIALES 220-025101 DESIGNACIÓN DEL REVISOR FISCAL 220-034372 Inhabilidades del revisor fiscal.- Períodos de los miembros de la junta directiva 20 VADEMÉCUM Ven conmigo The CPA Journal Effective Audit Report Writing- Following the Objective-Based Approach Publisher’s Column- Internal Audit Function Preserved—For Now Web OF Knowledge Client employment of previous auditors: shareholders' views on auditor independence The role of the audit committee and the informativeness of accounting earnings in East Asia When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors Auditors' Consideration of Material Income-Increasing versus Material Income-Decreasing Items during the Audit Process Selecting Audit Samples Using Benford's Law The Effects of Clients' Controversial Activities on Audit Pricing An Examination of the Legal Liability Associated with Outsourcing and Offshoring Audit Procedures 21 VADEMÉCUM Ven conmigo Accountancy Age - Reino Unido – Former ICAEW chief seals SME finance deal AE Accounting Education - Reino Unido - Noticias IFRS FOUNDATION PUBLISHES THE 2013 ANNUAL VERSION OF THE IFRS TAXONOMY IFRS XBRL TAXONOMY LABELS PUBLISHED IN JAPANESE IFRS RESOURCES LIST IS UPDATED Actualícese - Colombia - Noticias Algunos importadores y exportadores aplicarán NIIF plenas Aplicación voluntaria de NIIF Plenas (IFRS Full) Supersociedades determina actividades para convergencia a NIIF Supersociedades pide a empresas del Grupo 1 obligadas a aplicar NIIF plenas informar su “Plan de implementación” Grupo 1 aplicará NIIF Plenas vigentes a enero 1 de 2012 Gobierno define grupo 1 para Implementación de NIIF Plenas Gobierno emite Normas Contables para Microempresas Formales e Informales que quieran formalizarse Definidas nuevas normas de contabilidad simplificada que microempresas aplicarán a partir de 2014 Resumen de cambios al Direccionamiento Estratégico del CTCP a Diciembre de 2012 Lo bueno, lo malo, aciertos y descaches en la convergencia a estándares internacionales Qué pasó con los Estándares Internacionales en el 2012 El futuro de los IFRS – Samuel Alberto Mantilla B Anclados en el costo histórico, adiós a las NIIF – Samuel Alberto Mantilla B Enlace a “Por aferrarse al pasado, estándares internacionales les están quedando grandes a los contadores” Enlace a Contabilidad para efectos fiscales por implementación NIIF (IFRS) Enlace a [La Cita] ¿PUC para NIIFEnlace a Al momento de implementar NIIF, información tributaria será ilegible Enlace a Se vislumbra PUC para aplicación de NIIF (IFRS) Enlace a [La Cita] Obligación para quienes apliquen NIIF Plenas Las NIC-NIIFS en Colombia – material ejecutivo (2) – Luis Raúl Uribe Medina Las NIC-NIIFS en Colombia – material ejecutivo (1) – Luis Raúl Uribe Medina Las NIIF y su Implementación- Solo tiene que ver con Contabilidad- – Luis Raúl Uribe Medina CTCP. Evaluación técnica de las NIIF en Colombia – Beiky Hasley Cardozo Vargar La convergencia a las NIIF en Colombia es más que una obligación legal – Waldo Maticorena 22 VADEMÉCUM Ven conmigo NIIF – Implicaciones de la NIC 21 – Ronald Robert Rivera Cáceres Enlace a Formato 1732, herramienta de análisis para la DIAN sobre impactos de las NIIF (IFRS) Las NIC-NIIFS en Colombia – material ejecutivo (3) – Luis Raúl Uribe Medina Enlace a NIIF en Colombia- todavía quedan muchos obstáculos por derribar PROCEDIMIENTO CONTABLE PARA EL RECONOCIMIENTO Y REVELACIÓN DE HECHOS RELACIONADOS CON LAS PROPIEDADES, PLANTA Y EQUIPO El aseguramiento es tan importante como la aplicación de las NIIF (IFRS) [La Cita] A estudiar… pero en serio sobre NIIF CTCP conceptúa- certificación en NIIF no es necesaria pero… Contadores, les llegó la hora de capacitarse en NIIF Supersociedades publicará guía para que microempresas cumplan con convergencia del Decreto 2706 Las NIC-NIIFS en Colombia – material ejecutivo (4) – Luis Raúl Uribe Medina Capacitarse y certificarse en NIIF, marca la diferencia en el proceso de convergencia hacia los estándares internacionales Enlace a NIIF (IFRS) la oportunidad de ejecutar una reingeniería de procesos Enlace a Las microempresas no pueden minimizar el cambio de Marco Normativo Técnico Enlace a El papel protagónico de la tecnología y el conocimiento profesional en la Implementación de las NIIF (IFRS) Enlace a Temática NIIF (IFRS) que el marco técnico para microempresas no aborda Enlace a Algunas microempresas aplicarán parcialmente las NIIF (IFRS) Enlace a Se debe establecer el Gobierno Corporativo en las empresas para la implementación adecuada de las NIIF (IFRS) Enlace a [La Cita] El Consejo Técnico de la Contaduría ya es del GLENIF Enlace a [La Norma] Midiendo a largo plazo el impacto de las NIIF Enlace a Decálogo del proceso de implementación de las NIIF (IFRS) Enlace a Contabilidad para microempresas en Colombia – Luis Raúl Uribe Medina Accounting Standards Board of Japan - Japón - Noticias Comments on the Exposure Draft “Annual Improvements to IFRSs 2011-2013 Cycle” Asociación Española de Contabilidad y Administración de Empresas (AECA) - España - Noticias Información Integrada- El Cuadro Integrado de Indicadores (CII-FESG) y su Taxonomía XBRL Asociación Española de Contabilidad y Administración de Empresas (AECA) - España - Noticias Consecuencias económicas de la adopción por primera vez de las NIIF en Europa 23 VADEMÉCUM Ven conmigo Auditing Practices Board (APB) - Reino Unido - Noticias EFRAG and the national standard setters of France, Germany, Italy and the UK publish three Bulletins in relation to the revision of the IFRS Conceptual Framework Autoridades Públicas - Colombia – Legislación DECRETO 2669 DEL 21 DE DICIEMBRE DE 2012 Por el cual se reglamenta la actividad de factoring que realizan las sociedades comerciales, se reglamenta el artículo 8º de la Ley 1231 de 2008, se modifica el artículo 5° del Decreto 4350 del 2006 y se dictan otras disposiciones Contaduría General de la Nación Resolución 717 por medio de la cual se modifican los Procedimientos Contables del Manual de Procedimientos del Régimen de Contabilidad Pública Resolución 718 por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública Resolución 719 por medio de la cual se modifica el Catálogo General de Cuentas del Manual de Procedimientos del Régimen de Contabilidad Pública Canadian Institute of Chartered Accountants (CICA) - Canadá – Noticias 2013 Financial Reporting in Canada Under IFRSs Centre for Financial Reporting Reform - Internacional – Noticias EFRAG issues final comment letter in response to the IASB's review of the IFRS for SMEs EFRAG and four national standard-setters invite companies to field test how the move to IFRS9 will affect the measurement of financial assets IFRS Foundation publishes free teaching material on treatment of non-financial assets in IFRS CPA Australia - Australia - Noticias IFRS financial statements – are they beneficial or not- Chartered Accountants Ireland - Irlanda - Noticias EFRAG's consultation on the transition from IAS 39 to IFRS 9 for macro-hedging practices EFRAG's letter on the IASB's Review Draft IFRS 9 Hedge Accounting IASB Exposure Draft on proposed amendments to impairment under IAS 36 24 VADEMÉCUM Ven conmigo Colegio de Auditores o Contadores Públicos de Bolivia (CAUB) - Bolivia - Noticias SEMINARIO - TALLER INTERNACIONAL "NUEVAS NORMAS Y ACTUALIZACIONES EN NIIF, PERIODO 2009-2012" DIPLOMADO NORMAS NIIF EN UTEPSA Colegio de Contadores Públicos de Lima (CCPL) - Perú - Noticias Se clausuró Especialización en NIA y Diplomado en NIIF Comunidad Contable - Colombia - Noticias Derogan resoluciones que adoptaban el modelo general de contabilidad para empresas de servicios públicos ¿Quiénes deben implementar las NIF para microempresasSupervigilancia realiza clasificación parcial de empresas del sector para adopción de las NIIF Supersociedades solicita información sobre el proceso de implementación de las NIF a las entidades clasificadas en el grupo 1 Gobierno Nacional expide la Norma de Información Financiera para Microempresas Gobierno Nacional expide NIF para entidades que conforman el grupo 1 Aplicación de las NIIF Grupo 1 ¿AplicoLlegó la hora de ajustarse a nuevas normas contables Contadores, a destacarse del montón Entidad que importa más del 50 % de sus compras, pero no cumple con activos ni planta de personal, no estaría obligada a aplicar las NIIF Estas son las primeras directrices en NIF para microempresas en Colombia ¿Es obligatorio para el contador público certificarse en NIIFImplementación de NIIF en el sector solidario no es contraria a la clasificación en grupos para la convergencia NIF para microempresas, guía de aplicación Implementación de las NIIF en Colombia, lo que debe saber NIIF para microempresas en Colombia- patrimonio NIIF para microempresas en Colombia- pasivo NIIF para microempresas en Colombia- activo Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF) - México - Noticias Cambios contables 2013 Mejoras NIF 2013 Promulgación dic 2012 25 VADEMÉCUM Ven conmigo Consejo de Estado - Colombia - Jurisprudencia Sentencia sobre el Consejo Técnico de la Contaduría Pública Por lo expuesto, se concluye que los miembros de este Consejo no son empleados públicos a pesar de que ejercen función pública; y, en consecuencia no le son aplicables las disposiciones relacionadas con la edad del retiro forzoso Consejo Técnico de la Contaduría Pública - Colombia - Documentos Direccionamiento dic de 2012 PROGRAMA DE TRABAJO AJUSTADO DEL CTCP PRESENTACIÓN PLAN DE TRABAJO A DIC.31 2012 CONSOLIDACIÓN PLAN DE TRABAJO A DIC 31 2012-13 Enmiendas efectuadas por el IASB a las Normas Internacionales de Información Financiera durante el periodo comprendido entre el 01/01/2012 y el 31/12/2012 Contaduría General de la Nación - Colombia - Doctrina y noticias PROCEDIMIENTO PARA CORREGIR VALORES DE INGRESOS QUE ERRÓNEAMENTE SE HAYAN RECONOCIDO DE MÁS EN PERÍODOS CONTABLES ANTERIORES MANEJO CONTABLE POR PARTE DE UNA ENTIDAD PÚBLICA DE OBLIGACIONES INCOBRABLES Corte Constitucional - Jurisprudencia - Colombia La Ley 1314 de 2009 no vulnera la reserva de ley puesto que no otorga una habilitación legal o el otorgamiento de facultades al Presidente de la República para crear tributos ni para definir o modificar sus elementos constitutivos Deutsches Rechnungslegungs Standards Committee (DRSC) EFRAG and the national standard setters publish their strategy on the revision of the IFRS Conceptual Framework European Financial Reporting Advisory Group (EFRAG) - Internacional - Noticias EFRAG's Final Comment Letter on the IASB ED/2012/2 Annual Improvements to IFRSs 2011-2013 Cycle EFRAG’s endorsement advice and effects study report on Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) 26 VADEMÉCUM Ven conmigo EFRAG's Final Comment Letter on the IASB's ED/2013/1 Recoverable Amount Disclosures for NonFinancial Assets (Proposed Amendments to IAS 36) EFRAG's comment letter to the IASB on the transition from IAS 39 to IFRS 9 for macro-hedging practices Financial Accounting Standards Board (FASB) - Estados Unidos de América – Noticias FASB Issues XBRL Implementation Guide for Subsequent Events FASB Issues Accounting Standards Update on Proposed Clarification to Fair Value Disclosure Exemption Affecting Private Companies and Not-for-Profit Organizations Financial Reporting Council (FRC) - Reino Unido - Noticias EFRAG and the national standard setters of France, Germany, Italy and the UK publish their strategy on the revision of the IFRS conceptual framework Fédération des Experts Comptables Européens (FEE) - Internacional - Noticias FEE Comment Letter on IASB Request for information- Comprehensive review of the IFRS for SMEs Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) - Argentina Noticias Circular de Adopción de NIIF Nº 4 en consulta La Fundación IFRS creó un Consejo Asesor de los principales emisores de normas del mundo ¿Y las Pymes dónde están- Grupo Latinoamericano de Emisores de Normas de Información Financiera (GLENIF) – Internacional - Noticias GTT 10 Revisión Integral de la NIIF pra las PYMES. Acceso al documento GTT 7 Mejoras Anuales a las NIIF s – Ciclo 2010 - 2012. Acceso al documento GTT 6 Guía de Transición - Modificaciones propuestas a la NIIF 10. Acceso al documento Directorio del Glenif se reúne en Ecuador Trustees de la Fundación IFRS anuncian los miembros del Accounting Standards Advisory Forum (ASAF) IASB publica propuestas revisadas para la provisión de pérdidas crediticias 27 VADEMÉCUM Ven conmigo Hong Kong Institute of Certified Public Accountants - Hong Kong - Noticias Institute comments on IASB Exposure Draft of Annual Improvements to IFRSs 2011 – 2013 Cycle IAS PLUS - Internacional - Noticias IASB publishes proposal for IFRS Taxonomy 2013 New IFRS for SMEs training module IFRS Foundation issues educational material on fair value measurement IFRS compliance, presentation and disclosure checklist for 2012 EFRAG draft comment letter on acceptable methods of depreciation and amortisation ESMA comment letter on IFRS for SMEs New European newsletter on the debate on Conceptual Framework IFRS Advisory Council membership update 10 years of IFRS- Reflections and expectations - Part two Agenda for March 2013 IFRS Interpretations Committee meeting EU formally adopts amendments to IFRS 1 IFRS conference in Amsterdam announced English translation of online paper on ten misconceptions regarding IFRSs ESMA comments on the potential widening of the scope of the IFRS for SMEs IFRS Advisory Council meeting agenda IFRS XBRL taxonomy for 2013 is available The Korean experience with IFRS adoption IFRS 2013 'Red Book' now available IFRS Project Insights — Revenue recognition IFRS Interpretations Committee membership update Further training material on the IFRS for SMEs available Instituto dos Auditores Independentes do Brasil - Brasil - Noticias 2013 - Conferência da Fundação IFRS retorna à América Latina em abril de 2013 Instituto Nacional de Contadores Públicos de Colombia (INCP) - Colombia - Noticias Grupo 1 NIIF- ¿a qué fecha calificarseLa “Y” de las NIIF International Accounting Standards Board (IASB) - Internacional - Noticias February IFRS for SMEs Update published 28 VADEMÉCUM Ven conmigo IFRS Foundation publishes free teaching material IASB meeting May 2013, agenda papers now available Representatives of the IASB and ASBJ meet in Tokyo, confirm future relationship IFRS Interpretations Committee 2013 appointments April IFRS for SMEs Update published Instituto de Censores Jurados de Cuentas de España - España - Noticias Llega la norma contable que pondrá en jaque los resultados de 2013 International Valuation Standards Committee (IVSC) - Internacional - Noticias Investment Property - Press Release Specialised Public Service Assets - Press release November 2012 - Issue 50 Japanese Institute of Certified Public Accountants - Japón – Noticias India-Japan IFRS Dialogue 2012 KPMG Internacional - Internacional - Noticias IASB aims to ease the transition to IFRS for entities subject to rate regulation Ministerio de Comercio, Industria y Turismo - Colombia - Noticias Colombia Incorpora en su Legislación Normas de Información Financiera con Estándares Internacionales Organismo Italiano di contabilità (OIC) - Italia - Noticias EFRAG e i National Standard Setters di Francia, Germania, Italia e UK pubblicano la loro strategia sulla revisione dell’IFRS Conceptual Framework Regolamento (UE) 313/2013 che adotta Guida alle disposizioni transitorie (Modifiche agli IFRS 10, 11 e 12) 29 VADEMÉCUM Ven conmigo PricewaterhouseCoopers - Internacional – Noticias IFRS news - March 2013 IFRS news- Disclosures - IASB takes on the challenge IFRS news- IASB and FASB publish exposure drafts on impairment of financial instruments. IFRS news - April 2013 South African Institute of Chartered Accountants (SAICA) - Sudáfrica - Noticias Asset and investment management industry to begin implementing IFRS SAMantilla - Colombia - Artículos El futuro de los IFRS Las NIIF en Colombia El futuro de los IFRS Superintendencia de la Economía Solidaria - Colombia - Legislación Circular externa 001 del 2013 Proceso de aplicación del marco técnico normativo para los preparadores de información financiera para el Grupo 1 y 3 Circular Externa No. 003 Modificación de la Circular Básica Contable y Financiera No. 004 de 2008. Superintendencia de Sociedades - Colombia - Legislación Circular Externa No. 115-000001 Proceso de implementación de las Normas de Información Financiera - NIF y solicitud Plan de Implementación entes económicos clasificados en el Grupo 1. Esta Circular Externa fue publicada en el Diario Oficial No. 48670 de fecha 11 de enero de 2013. Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) - Argentina Noticias Aplicación de las NIIF para estados financieros de transportistas y distribuidoras de gas y sus controlantes La FACPCE y el GLENIF enviaron sus comentarios al Proyecto de Revisión Integral de la NIIF para las PYMES Reunión de discusión sobre el Marco Conceptual para la Información Financiera Foro de Debate - Información a revelar en los informes financieros Superintendencia de Puertos y Transporte - Colombia - Legislación 30 VADEMÉCUM Ven conmigo Supertransporte expide Circular por la cual establece el proceso de implementación de las normas de contabilidad e información financiera - NIIF Circular 2 2013 Plan de Implementación NIF Información Matrices y Subordinadas Circular 2 Proceso de implementación de las normas de contabilidad e información financiera Circular Externa No. 00000013 PROCESO DE EJECUCIÓN DEL MARCO TEÓRICO NORMATIVO DE INFORMACIÓN FINANCIERA PARA LAS MICROEMPRESAS GRUPO 3 NIIF Y PLAN DE IMPLEMENTACIÓN Superintendencia de Servicios Públicos Domiciliarios - Colombia - Noticias Conozca las nuevas directrices de envío de información al SUI para seguimiento al proceso de aplicación de las NIF. Ver resolución .pdf Superintendencia de Vigilancia y Seguridad Privada - Colombia - Noticias SuperVigilancia expide lineamientos para el proceso de convergencia a NIIFServicios del sector deberán adoptar Normas Internacionales de Información Financiera Superintendencia Financiera de Colombia - Colombia - Legislación Carta Circular 10 (Enero 24). Solicita información relativa a los planes de acción del proceso de convergencia hacia las Normas Internacionales de Información Financiera para entidades del Grupo 1. Anexo. Superfinanciera promueve nuevos instrumentos para apoyar la inclusión financiera en Colombia Convergencia a Normas Internacionales de Información Financiera y de Auditoría y Aseguramiento de la Información - Respuestas a las inquietudes formuladas - Presentación Superintendencia Nacional de Salud - Colombia - Legislación Carta Circular 000003 PROCESO DE IMPLEMENTACIÓN DEL MARCO TÉCNICO NORMATIVO DE INFORMACIÓN FINANCIERA (NIF), EN ENTIDADES VIGILADAS DEL GRUPO 3 The CPA Journal - Estados Unidos de América - Artículos Is IFRS for SMEs a Beneficial Alternative for Private Companies-- The IASB’s Comprehensive Review The Progress of XBRL Conversion- Reviewing the Rules, Consequences, and Potential Remedies 31 VADEMÉCUM Ven conmigo XBRL Internacional - Internacional - Noticias XII Best Practices Board Seeks Case Studies for Webinar Series XII Taxonomy Recognition Task Force Grants “Acknowledged” Status to the General Purpose Taxonomy of Chinese Accounting Standards XII 2012 Annual Report Available XBRL international Seeks Abstract Model Implementations XBRL International Announces Release of HTML Version of XBRL 2.1 SPEC XII Announces Release of Versioning Specification Recommendation 32 VADEMÉCUM Ven conmigo American Institute of Certified Public Accountants (AICPA) Integrated reporting gains steam with IIRC, IASB agreement Asia-Pacific Management Accounting Association (APMAA) 2013 APMAA Executive Council and Steering Committee The 9th (2013) APMAA Conference The 10th (2014) APMAA Annual Conference Asociación Española de Contabilidad y Administración de Empresas – AECA 2013 va a ser, sin duda, un año de muchas novedades en materia de gobierno corporativo Entregas AECA 2013 Existencias (revisado) Indicadores para entidades sin fines lucrativos Información Integrada- El Cuadro Integrado de Indicadores (CII-FESG) y su Taxonomía XBRL Nuevo número y nueva herramienta Revista Gestión Joven Reunión del Grupo de Trabajo sobre Información Integrada y de la Comisión RSC de AECA Revista AECA No.100 XII Premio AECA a la Transparencia Empresarial XVII Congreso AECA Ética y emprendimiento: valores para un nuevo desarrollo. Normas de Presentación de Comunicaciones y Pósteres Transparencia, pero sobre todo claridad Asociación Brasilera de Costos – ABC XX Congresso Brasileiro de Custos. Custos e Sustentabilidade nos Sistemas de Logística Reversa XXX Conferencia Interamericana de Contabilidad Association of Taxation & Management Accountants – ATMA The Deputy Registrar of the Department of Justice in Victoria has approved ATMA Members and Fellows in terms of Section 96(4) of the Associations Incorporation Reform Act to conduct reviews of financial statements of tier 2 associations. 33 VADEMÉCUM Ven conmigo CGMA Magazine 38% of CFOs rethinking retirement A non-traditional approach to finance management Are your global payroll processes efficient and effective? As role changes, finance chiefs must master new languages Boot the budget? Why rolling forecasts might make more sense Converged leases project struggles to maintain momentum CEOs put China at top of investment wish list CFO pay rises, but subjective bonuses rankle finance chiefs CFOs most crave these 2 non-accounting skills CFO’s optimism on the rise CFOs overwhelmingly happy with their jobs, surveys shows Companies step up patent filings to prepare for global recovery Companies invest in employee training to reduce global skills gap’s effects Companies not tapping into big data, US CIO survey says Companies still tightening belts despite return to growth CPAs expect modest difficulty applying revenue recognition standard Data deluge weighs down HR’s ability to measure talent Dated approach to information risk costing businesses Dubai is building billion-dollar fashion hub European workers win when it comes to paid time off Executives warm only slowly to spending more cash on M&A Finance chiefs plan to increase business partnering Finance execs meet rising demands with three key strategies Finance teams require better data skills to tackle fraud Finding your pace in the three-speed world economy Five critical factors in the design of a strategic plan Frustration recedes, optimism rises for CFOs FSA unveils next steps in transparency drive Good leadership requires a flexible approach, but leaders are increasingly rigid, study shows How have CPAs responded to regulatory overload? How three companies get their employees to care about their work How to make the transition from CFO to non-executive director Incentives important in US finance executives’ compensation Indonesia’s consumer base to double by 2020 Integrated reporting gains steam with IIRC, IASB agreement Integrated reporting takes a big step with international framework draft Lower wages lure BPO work to Eastern Europe Mobile devices expose organisations to unprecedented security risks, reports say More US companies poised to spend stockpiled cash, survey shows Much-awaited leases proposal includes dual-recognition approach New proposal in lease project narrowly advances OECD announces Authorised Intermediary system for withholding on portfolio investments One-third of UK organisations may lay off staff Pact enables US, Chinese regulators to co-operate on enforcement Rewarded or threatened? UK workers divided 34 VADEMÉCUM Ven conmigo Search for growth drives rise in cross-border acquisitions Six best practices for combating fraud and corruption Six key components of analytics-based performance management Talent retention tops CFOs’ staffing concerns Talent scarcity threatens growth Tech CFOs expect cloud deals to boost M&A in 2013 Ten top topics on the minds of investors The core priorities for North American CFOs The talent drain: Good news for skilled workers, bad news for CFOs Three takes on measuring performance Time to listen to your CIO Tips for effective investor communication Top performers earn larger pay raises US companies may be ready to deploy cash, survey shows US economic optimism still neutral, but rising US finance execs upbeat about their businesses, economy What opportunities are hidden in your supply chain? What to ask when evaluating your risk-assessment process Who got the best 2012 pay raises in finance departments? Why CFOs’ roles are shifting Why more data does not guarantee better business decisions Workers’ stress has risen, but employers can put them at ease Chartered Accountants Ireland IIRC publishes background paper on 'business model' concept Chartered Institute of Management Accountants 2013 CIMA Global Business Challenge regional finalists announced A bright idea A whisper on governance and ethics that is getting louder ACOA registrations open Annual member meetings Australasia Voice Bottom line April/May 2013 Bottom line February/March 2013 Building an effective anti-fraud network Business must value 'Good People' Catch up on responsible business issues CGMA designation awarded imperial sponsorship for WCOA 2014 CIMA and AICPA awarded imperial sponsorship for WCOA 2014 CIMA announces results for March 2013 exams CIMA Hong Kong newsletter April 2013 35 VADEMÉCUM Ven conmigo CIMA Hong Kong newsletter February 2013 CIMA Hong Kong newsletter May 2013 CIMA India newsletter CIMA Knowledge fast forward CIMA publishes November 2012 exam results CIMA recognised as the professional body for management accountants in South Africa Companies lagging on business model reporting Costs of hiding the numbers - what price would you pay? Economic value added adoption in China’s state-owned enterprises Ethical issues in the spotlight Ethics: vital for T4 and your career Financial reporting news – April 2013 Financial reporting news – May 2013 Financial reporting news – June 2013 Global business too easily spooked by short-term economic uncertainty How would you deal with an ethical dilemma at work? How would you deal with unethical behaviour? IFAC poll of small practices Ignoring the ethical dimension: a very dangerous strategy INSPIRE: issue one Integrating risk into performance: reporting to the board of directors It pays to be ethical Maintaining your professionalism Managing responsible business - harnessing the value May 2013 British Community Committee (BCC) diary. MiP News Performance measurement and risk management in intermediary food chain businesses Preventing corruption with strong leadership and good governance Psychopaths and criminals Relevance regained: performance management in shared service centres Reforms could be introduced as authorities look to restore confidence SE Asia Voice: issue four Shared service centre annual forum Trust in business has never been so damaged, says CIPD chief executive Values hold the key to successful business View from professional standards: on whistleblowing Waking up to ethics: horsemeat and derivatives Chartered Professional Accountants of Canada (CPA Canada) CA Manitoba and CMA Manitoba sign agreement to pursue merger and establish CPA Manitoba CAs, CMAs and CGAs in BC Issue announcements CAs in Alberta to provide feedback on unification in member survey CGA British Columbia releases member survey results CGA Newfoundland and Labrador announces positive vote results CMA Canada is CPA Canada now: visual identity introduced 36 VADEMÉCUM Ven conmigo CMA Canada welcomes the Government of Canada’s ongoing commitment to enhance innovation, commercialization and creativity in Budget 2013 CMA magazine change issue now online CMA Magazine January/February 2013 CMA Magazine March/April 2013 CMA Magazine May/June 2013 CMA magazine recognized for design and writing CPA Canada By-Law published — includes article on protection of legacy rights CPA Canada legacy publications winners at KRW Awards ICAS and CMA SK issue Report to Government and provide an update on unification development National CPA Canada organization established Interested in marking for the Strategic Leadership Program NBICA, CMA NB and CGA-NB release provincial merger proposal New Brunswick CA, CMA and CGA accounting bodies issue announcements New Brunswick Institute of Chartered Accountants releases member survey results Newfoundland and Labrador CA, CMA, and CGA accounting bodies issue announcements New issue of CPA Canada Update released New issue of CPA Canada Update released Winners of Award of Excellence for Comptrollership in the Public Sector announced Confederation of Asian and Pacific Accountants (CAPA) Companies lagging on Business Model Reporting; Background Paper released to tackle the issue ICMAP Management Accountant - Jan-Feb 2013 issue Conselho Federal de Contabilidade (CFC) A contabilidade a serviço da transparência e gestão eficaz Ernst & Young - Internacional – Noticias Canadian mining companies focused on cost control, project execution in 2013- Ernst & Young Cost competitiveness key issue for Canadian miners Ernst & Young Germany acquires J&M Management Consulting AG New Ernst & Young LLP and Boston College survey of sustainability experts examines the benfits of the GRI Sustainability Framework and the risks of not reporting Pricing pressure and cost cutting- top risks for business in 2013 Shareholder proposals show investors are pushing for more disclosure and enhanced sustainability reporting 37 VADEMÉCUM Ven conmigo Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) - Argentina – Noticias IASB y IIRC formalizan su cooperación para desarrollar un marco de Información Corporativa Integrada Se encuentra disponible la Tercera edición de la Guía de Prácticas de Gestión FocusIFRS – Francia Conférence IMA - Les fondamentaux de IAS 19 à travers l'actualité Institute of Certified Public Accountants of Kenya First GRI Certified in Kenya 2013 Institute of Cost and Work Accountants of India An appeal to all the members of our Institute to become Life Members of our Benevolent Fund. Engagement of Research Associates. Exposure Draft on Framework of Indian GAAR. Final Course Study Materials Syllabus 2012 IFAC SMP Quick Poll Now Open! Notifications and Forms in respect of Fresh Election (By-Election) to the Council from Southern India Regional Constituency. Institute releases the Exposure Draft of Guidance Note on Cost Accounting Standard on Repairs and Maintenance Cost (CAS-12) MCQ Practice Papers Foundation Course Students Syllabus 2008 (Additional) Press Release May 04, 2013 on "Costing Institute lends support in investigating Ponzi Schemes Press Release May 19, 2013 on "Costing Institute Celebrates its Annual Day Tender Documents for Printing,Packing & Storing - Study Materials - CAT. Institute of Management Accountants – IMA ACCA/IMA Survey Indicates a Tough Balancing Act of CFO Priorities All ACCA Members Now Have Access to a U.S. Management Accounting Credential Business Leaders Join Global Accounting Think Tank Cyber-terror fears and fuel increases are top concerns for US companies, says new report from ACCA/IMA Ethics Issues for Accountants Get Spotlight at IMA Conference Global Business Confidence Dropped in Fourth Quarter, Report Finds ICMA Recognizes Top Performers on Certified Management Accountant (CMA) Exam IMA and NetSuite Report Finds Roles of Finance Professionals Expanding 38 VADEMÉCUM Ven conmigo IMA Announces Joseph A. Vincent, CMA as Fiscal 2013-2014 Chair-Elect IMA Announces Winners of Educator and Student Awards IMA Comments on Proposed Changes to IESBA Code of Ethics for Accountants IMA in China - Helping to Address Talent Management IMA Introduces 15 New Experts to its Speakers Bureau Featuring Accounting, Finance and Business Thought Leaders IMA Opens Registration for 94th Annual Conference & Exposition Last Chance to Register for IMA’s Annual Conference & Exposition at Regular Rates New Report Shows Changing Fraud Environment Political ‘Hangover’ Holds Back US Business Confidence Despite Financing Boost Putting Friedman's Ethics Ideas in the History Books where They Belong Task Force Finalizes Curriculum to Bridge the Accounting ‘Skills Gap’ Institute of Social and Ethical AccountAbility AccountAbility Advisory Council Member Abdallah S. Jum’ah Appointed Chairman of the Board of Saudi Investment Bank AccountAbility CEO Delivers Keynote Speech at IOD Conference in Dubai AccountAbility Releases Preliminary Findings of Groundbreaking Sustainability Study at the World Economic Forum in Davos AccountAbility Strategies completes the transfer of the AA1000 Standards Intellectual Property & Assets to AccountAbility AA1000 CIC AccountAbility-UN Global Compact Study Demonstrates Value of Voluntary Corporate Sustainability Commitments AccountAbility’s Dr. Thomas Scheiwiller Featured in the Latest Edition of MyRoche – Roche Group’s Premier Internal Publication GRI Launches new G4 Reporting Guidelines The International Integrated Reporting Committee (IIRC) Publishes the Consultation Draft of the International <IR> Framework Instituto Argentino de Profesores de Costos - IAPUCO Artículo de la revista INFORTAMBO sobre una presentación de la DECoM Instituto Internacional de Costos - IIC XIII Congreso Internacional de Costos intercostos en Facebook International Association for Accounting Education and Research (IAAER) 39 VADEMÉCUM Ven conmigo Integrated Reporting business and investor led coalition releases new corporate reporting model for consultation Integrated Reporting Framework Development International Federation of Accountants 2013: The Year of the Accountant in Brazil Building For Sustainable Growth—(re)Defining the Accountancy Profession in the Age of Twitter CGMA Designation Awarded Imperial Sponsorship for World Congress of Accountants 2014 Companies Lagging on Business Model Reporting; Background Paper Released to Tackle the Issue Global Accountancy Leaders Identify Major Themes for 2013 IAESB Releases Revised IES 1, Entry Requirements to Professional Accounting Education Programs IAESB Issues Revised IES 5, Initial Professional Development–Practical Experience IFAC Applauds Release of International Integrated Reporting Framework IFAC Global Forum Focuses on Innovations to Support the Growth of Small Businesses and the Accountants That Serve Them Integrating Governance throughout an Organization Helps Achieve Sustainable Success Interview: New IFAC chief executive Fayez Choudhury New IFAC Guidance Helps Accountants Improve Business Reporting Processes New Publication from IFAC Helps Professional Accountants Implement Effective Business Reporting Processes in Organizations PAIB eNews: January 2013 PAIB eNews: May 2013 Professional Accountants in Business Committee of the Institute of Chartered Accountants of Pakistan SMP eNews: Sustainability Challenges and Opportunities Upcoming Event - 2014 World Congress of Accountants International Labour Organization (ILO) Ryder- justicia social, una solución inteligente para equilibrar la economía International Organization for Standarization (ISO) - Internacional - Noticias Green buildings - Laying tomorrow's foundations today How YOU can influence next edition of ISO 14001 How green is green? ISO standards can help! Integrating information security and service management - a new ISO/IEC standard tells how Integrated management systems ISO 9000 and ISO 14000- two flagship collections now available online New opportunities - Improving SME access to standards 40 VADEMÉCUM Ven conmigo Japanese Institute of Certified Public Accountants - Japón – Noticias JICPA publishes an interim report of the survey conducted on professional accountants in business JICPA publishes Management Advisory Service Research Committee Research Report No. 49, "An international case study of integrated reporting" JICPA Publishes Report on Quality Control Review KPMG Internacional For Global Manufacturers, End-to-End Supply Chain Visibility a Critical Imperative Integrated Reporting Framework- IR could be the key that enables capital markets to focus on long term value Malaysian Institute of Accountants NACRA 2013- Sustaining A Strong Capital Market Through Excellent Coporate Reporting Standards Organization for Economic Co operation and Development (OECD) New approach to globalisation and global value chains needed to boost growth and jobs, says OECD PricewaterhouseCoopers - Internacional - Noticias CEO confidence in growth down Governments and industry must work together to resolve aviation climate impasse Government and the Global CEO: Report Calls for a New Contract between Business and the State Green Deal launch - PwC comments on expectations and role of the scheme Supply chain flexibility Technology Forecast- Solving business problems with game-based design Revista Iberoamericana de Contabilidad de Gestión Nº 20. Vol. X. julio - diciembre 2012 41 VADEMÉCUM Ven conmigo The CPA Journal Management Accountants- Doing Both … and More United Nations Research Institute for Social Development (UNRISD) Social Development Research at UNRISD 2005–2009 Uncovering the Politics of “Evidence” 42 VADEMÉCUM Ven conmigo INTERNACIONAL Ernst & Young called to give evidence to the Public Accounts Committee We welcome the inquiry by the Public Accounts Committee into the UK tax system and the opportunity to participate in it. A robust, competitive tax system based on the rule of law is important for the UK economy, business, investors and the capital markets. We support improving certainty and transparency in the global tax system and compliance with it. http://www.ey.com/UK/en/Newsroom/News-releases/13-01-22---EY-called-to-give-evidence-to-thePublic-Accounts-Committee Ernst & Young comments on publication of Government's decision document on Renewable Obligation Ben Warren, Environmental Finance Partner at EY said: "DECC's published RO (Renewable Obligation) decision document finally provides some much needed clarity for UK renewable energy developers and investors. While the consultation process has been a long time coming, it is clear that the views of industry have been listened to. “The sector comes out of this process with a lot of uncertainty removed and with a much better understanding of the Government's longer term objectives with regards to the role that renewable energy has to play in the UK’s energy mix". http://www.ey.com/UK/en/Newsroom/News-releases/12-12-18---EY-comments-on-decisiondocument-on-Renewable-Obligation EXTERNAL REPORTING BOARD (ERB) Public Sector Public Benefit Entity Simple Format Reporting Exposure Drafts Package (This Communique has been sent to subscribers on both the XRB and NZASB communique lists – our apologies if you have received it twice as a result) The purpose of this Communiqué is to advise that the New Zealand Accounting Standards Board (NZASB) has issued for comment a package of Exposure Drafts designed to operationalise the new Accounting Standards Framework as it applies to Tier 3 and Tier 4 Public Sector Public Benefit Entities (PS PBEs). http://www.xrb.govt.nz/Site/emails/email_XRB/XRB_Communique_0013_4-3_Apr_2012.aspx IPSASB 43 VADEMÉCUM Ven conmigo The International Public Sector Accounting Standards Board (IPSASB) has published the first four chapters of its 'Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities'. This completes Phase 1 of the IPSASB's Conceptual Framework Project. These four chapters lay the groundwork for (1) developing consistent and useful IPSASs and Recommended Practice Guidelines (RPGs) and (2) completing the other three phases of the Conceptual Framework project. http://www.iasplus.com/en/news/2013/01/ipsasb-public-sector-conceptual-framework INSTITUTO DE CENSORES JURADOS DE CUENTAS DE ESPAÑA Auditoría en el sector público Aparecen en losmediosde comunicación manifestaciones que evidencian claramente lasdificultades o limitaciones de las pequeñasy medianas firmas de auditoría en los sistemas de contratación del sector público .Así, indagando fácilmente en la hemeroteca podemos encontrar artículos con titulares como el siguiente: El Gobierno diseña la auditoría de Correos a medida de las cuatro grandes. http://www.icjce.es/images/pdfs/noticias/2013/enero/17ene/articulo_opinion.pdf INSTITUTO MEJICANO DE CONTADORES PÚBLICOS Municipios, con apoyo para cumplir con ley de contabilidad Los estados y municipios más pobres del país podrán acceder a un fondo de recursos por 53.8 millones de pesos para poder cumplir con la Ley General de Contabilidad Gubernamental y la reforma que fue aprobada este año para transparentar sus estados financieros. Así se prevén en el Presupuesto de Egresos de la Federación 2013 que se publicó ayer en el Diario Oficial de la Federación. http://imcp.org.mx/servicios/sintesis-ejecutiva/municipios-con-apoyo-para-cumplir-con-ley-decontabilidad Marco contable regulatorio para las entidades paraestatales del Gobierno Federal por el año terminado el 31 de diciembre de 2012. El Comité Ejecutivo Nacional del IMCP, a través de la Vicepresidencia de Práctica Externa, a cargo del C.P.C. José Gilberto Alfaro Servin, emite documento sobre el Marco regulatorio aplicable a las entidades paraestatales del Gobierno Federal que debe considerarse con motivo de las auditorías de estados financieros para el año terminado el 31 de diciembre de 2012. http://imcp.org.mx/servicios/folios/folio-192012-2013-marco-contable-regulatorio-para-lasentidades-paraestatales-del-gobierno-federal-por-el-ano-terminado-el-31-de-diciembre-de-2012 IFAC IPSASB Publishes First Chapters of Public Sector Conceptual Framework 44 VADEMÉCUM Ven conmigo The International Public Sector Accounting Standards Board (IPSASB) has issued the first four chapters of its Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework). The chapters are: Chapter 1: Role and Authority of the Conceptual Framework Chapter 2: Objectives and Users of General Purpose Financial Reporting Chapter 3: Qualitative Characteristics Chapter 4: Reporting Entity http://www.ifac.org/news-events/2013-01/ipsasb-publishes-first-chapters-public-sector-conceptualframework IFAC Issues Policy Position Paper on Effective Governance, Risk Management, and Internal Control The International Federation of Accountants (IFAC), the global organization for the accountancy profession, today issued Policy Position Paper 7, Effective Governance, Risk Management, and Internal Control, to highlight good practice and the role of professional accountants in business. http://www.ifac.org/news-events/2012-12/ifac-issues-policy-position-paper-effective-governancerisk-management-and-inter Effective Governance, Risk Management, and Internal Control- Policy Position Paper #7 IFAC believes that establishing an integrated and effective system of governance, risk management, and internal control is desirable for all types of organizations and can make an invaluable contribution to achieving sustained organizational success. When organizations fail, the costs to society can be considerable.1 This was illustrated during the global financial and sovereign debt crises, when the failure of organizations—irrespective of size or structure, or whether in the private sector or public sector—led to a variety of adverse consequences. These included loss of social, financial/economic, or environmental value; reduced services; deprived stakeholders; the need for government bailouts and subsidies; increased unemployment; and, in extreme circumstances, civil unrest. http://www.ifac.org/publications-resources/effective-governance-risk-management-and-internalcontrol Good Governance in the Public Sector IFAC and the Chartered Institute of Public Finance and Accountancy (CIPFA) have issued this Consultation Draft to promote the development of robust governance. The Draft looks to establish a benchmark for good governance in the public sector at both the government and individual public sector entity levels. The Framework is not intended to replace national and sectoral public sector governance codes. Instead, it is designed as a reference document for those who develop and set national governance codes for the public sector when updating and reviewing their own codes. Where codes and guidance do not exist, the Framework provides a shared understanding of what constitutes good governance in the public sector and a powerful stimulus for positive action. http://www.ifac.org/publications-resources/good-governance-public-sector Consultation on Public Sector Governance Released by IFAC, CIPFA The International Federation of Accountants (IFAC), the global organization for the accountancy profession with 172 members and associates in 129 countries, and the Chartered Institute of Public 45 VADEMÉCUM Ven conmigo Finance and Accountancy (CIPFA) today issued for public comment a Consultation Draft for an International Framework on governance in the public sector. The draft Good Governance in the Public Sector encourages better service delivery and improved accountability by establishing a benchmark for good governance in the public sector. http://www.ifac.org/news-events/2013-06/consultation-public-sector-governance-released-ifac-cipfa Evaluating and Improving Internal Control in Organizations This Executive Summary of Evaluating and Improving Internal Control in Organizations is part of the International Good Practice Guidance series. The condensed version summarizes the principles and the importance of effective systems of internal control, as well as explains some of the pitfalls that can be avoided. The executive summary is available for local customization and/or translation. If your organization is interested, please visit the Translations and Permissions page for the permission request form. http://www.ifac.org/publications-resources/evaluating-and-improving-internal-controlorganizations-1 Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports The International Public Sector Accounting Standards Board (IPSASB) has released for comment Conceptual Framework Exposure Draft 4, Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports. This Exposure Draft is related to the project to develop a Conceptual Framework for the general purpose financial reporting of public sector entities. It further develops and modifies the conceptual approach highlighted in the Consultation Paper (CP) published in 2012 and reflects the IPSASB’s consideration of the responses to that document. http://www.ifac.org/publications-resources/conceptual-framework-general-purpose-financialreporting-public-sector-enti-7 At a Glance: Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports This At-a-Glance is a summary of Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports. http://www.ifac.org/publications-resources/glance-conceptual-framework-general-purposefinancial-reporting-public-sect-1 GASB Financial Accounting Foundation Board of Trustees Approves New FASB/GASB Agenda-Setting Process, PIR Report The Financial Accounting Foundation (FAF) Board of Trustees today approved a key change to the agenda-setting process of the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB). Decisions regarding project plans, agenda setting, and priority of projects now will be approved by a majority vote of the respective Boards, instead of by the Board chair alone. http://www.accountingfoundation.org/cs/ContentServer?c=FAFContent_C&pagename=Foundation %2FFAFContent_C%2FFAFNewsPage&cid=1176160983976 46 VADEMÉCUM Ven conmigo Financial Accounting Foundation Seeks Stakeholder Input on Proposed Changes to GASB Agenda-Setting Process. The Financial Accounting Foundation Board of Trustees today issued for public comment a proposal to revise the agenda-setting process for the Governmental Accounting Standards Board (GASB) to assist the Trustees in assessing the scope of the GASB’s standard-setting activity. The proposal is the result of discussions between the Trustees and GASB leaders following completion of an independent academic study that documented GASB stakeholders’ views on the scope of the GASB’s standard-setting activities and authority. The study revealed a lack of consensus about the appropriate scope of the GASB’s activities and involvement in government accountability reporting. http://www.accountingfoundation.org/cs/ContentServer?c=FAFContent_C&pagename=Foundation /FAFContent_C/FAFNewsPage&cid=1176160985294 Gasb issues proposals on concepts for measurement of assets and liabilities and on the measurement and application of fair value The Governmental Accounting Standards Board (GASB) today issued for public comment a proposed Concepts Statement that would guide the GASB when establishing standards regarding the measurement of assets and liabilities for U.S. state and local governments. The GASB also issued its Preliminary Views regarding the measurement of fair value and the application of fair value, including note disclosures. Finally, the GASB issued a Plain-Language Supplement that addresses both proposals and is intended to solicit feedback on the proposals from non-accountant financial statement users. http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GA SBNewsPage&cid=1176163009410 The GASB new statement for nonexchange financial guarantees is now available The Governmental Accounting Standards Board (GASB) today published a new Statement that provides accounting and financial reporting guidance to state and local governments that offer nonexchange financial guarantees and for governments that receive nonexchange financial guarantees on their obligations. The pronouncement, which was approved on April 22, is available to download at no charge on the GASB website. http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GA SBNewsPage&cid=1176162552078 GASB Responds to Financial Accounting Foundation’s Post-Implementation Review of Deposit and Investment Risk Disclosure Standards The Governmental Accounting Standards Board (GASB) today issued a response to the Financial Accounting Foundation’s (FAF) Post-Implementation Review (PIR) report on GASB Statements No. 3, Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements, and No. 40, Deposit and Investment Risk Disclosures. The Statements require note disclosures regarding deposit and investment risks. Statement 3 also provides accounting guidance for repurchase and reverse repurchase agreements. http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GA SBNewsPage&cid=1176162343418 47 VADEMÉCUM Ven conmigo The GASB’s New Standard for Government Combinations and Disposals of Government Operations Is Now Available The Governmental Accounting Standards Board (GASB) today published standards intended to improve accounting and financial reporting for U.S. state and local governments’ combinations and disposals of government operations. The pronouncement, which was approved on January 8, is available to download at no charge on the GASB website. http://www.gasb.org/cs/ContentServer?c=GASBContent_C&pagename=GASB/GASBContent_C/GA SBNewsPage&cid=1176160635795 GAO Continued Management Attention Would Strengthen Internal Supervisory Controls After the passage of the Dodd-Frank Wall Street Reform and Consumer Protection Act (DoddFrank Act) in 2010, the Securities and Exchange Commission's (SEC) Office of Compliance Inspections and Examinations, Division of Corporation Finance, and Division of Enforcement (herein "the offices") established a working group that developed an internal supervisory control framework. Internal supervisory controls include the processes established by management to help ensure that procedures applicable to staff are performed completely, consistent with applicable policies and procedures, and remain current. The overall control framework is generally consistent with federal internal control standards, which includes identifying and assessing risks, identifying and assessing internal controls, and reporting the results of testing to management and Congress. http://www.gao.gov/products/GAO-13-314 CIPFA Effective governance and management of risk in the public sector will be significantly strengthened when a new unified set of internal audit standards is implemented across the UK on the 1st of April this year. The new Public Sector Internal Audit Standards (PSIAS) are based on the existing International Standards for Internal Audit, which are set by the Global Institute of internal Auditors (IIA), to which the Chartered Institute of Internal Auditors is affiliated. Additional requirements and interpretations have been inserted for the UK public sector. They have been developed by the Chartered Institute of Public Finance and Accountancy (CIPFA), and the other Relevant Internal Audit Standard Setters working in collaboration with the Chartered Institute of Internal Auditors (CIIA). http://www.cipfa.org/About-CIPFA/Press-Office/latest-press-releases/First-UK-public-sector-wideinternal-audit-standards-aim-to-strengthen-public-financial-management The Chartered Institute of Public Finance and Accountancy (CIPFA) has welcomed the publication of a report by Eurostat, the European Commission’s statistics directorate, into the suitability of International Public Sector Accounting Standards (IPSASs) for adoption in Europe. The report’s support for the adoption of accrual reporting is consistent with the recent recognition by the G20 of the importance of transparency and comparability of public sector reporting. While the report acknowledges that the status of IPSASs as ‘the only internationally recognised set of 48 VADEMÉCUM Ven conmigo public-sector accounting standards’, it concludes that more detailed and prescriptive guidance – European Public Sector Accounting Standards (EPSASs) – would be necessary in order to ensure consistency of application. http://www.cipfa.org/About-CIPFA/Press-Office/latest-press-releases/CIPFA-responds-to-EurostatIPSAS-report NACIONAL CONTADURIA GENERAL DE LA NACIÓN Normatividad contable pública La Contaduría General de la Nación emite las Resoluciones 051de 213, por medio de la cual se incorpora al Régimen de Contabilidad Pública el marco n ormativo aplicable a algunas empresas suhetas a su ámbito. http://www.chip.gov.co La Contaduría General de la Nación emite la Resolución 052 y 160 de 213, por medio de las cuales modifica el Manual de Procedimientos del Régimen de Contabilidad Pública. http://www.chip.gov.co Al Estado le deben 37.8 billones de pesos en deudas morosas. Al 30 de noviembre de 2012, las entidades públicas registraron cartera morosa por $37.8 billones en el Boletín de Deudores Morosos del Estado (BDME), presentando un aumento de $803.3 MM con respecto al BDME del corte 31 de mayo de 2012, el que registró deudas morosas por valor de $37.1 billones. Así lo informó la Contaduría General de la Nación (CGN) en un informe que presentó ante los medios de comunicación del país, y a la ciudadanía en general. El informe de la CGN señala que 557.443 personas naturales le adeudan al Estado $27.3 billones, en tanto que 134.933 personas jurídicas le adeudan $10.5 billones. Entre las entidades contables públicas que registran el mayor valor están las del nivel nacional que concentran el 79.7% de las deudas a favor del Estado por $30.8 billones, mientras que las del nivel territorial presentan el 20.2% restante, equivalente a $7.8 billones. http://www.contaduria.gov.co/wps/portal/internetes/home/internet/contaduria/historiconoticias/noticias2013 Modifican el catálogo de cuentas del Régimen de Contabilidad Pública Teniendo en cuenta que la Ley 1607 del 2012 (reforma tributaria) creó nuevos impuestos y que algunos de ellos tienen destinación específica, la Contaduría General de la Nación expidió la Resolución 159 para crear 23 subcuentas en la estructura del catálogo general de cuentas del Régimen de Contabilidad Pública, relacionadas con el impuesto sobre la renta para la equidad CREE, impuesto nacional al consumo, impuesto nacional a la gasolina y el ACPM, anticipo de impuesto sobre las ventas, entre otras. http://www.comunidadcontable.com/BancoConocimiento/N/noti0605201305_(modifican_el_catalogo_de_cuentas_del_regimen_de_contabilidad_publica)/noti0605201305_(modifican_el_catalogo_de_cuentas_del_regimen_de_contabilidad_publica).asp?Miga= 1&IDobjetose=13345&CodSeccion=108 49 VADEMÉCUM Ven conmigo CONTRALORÍA GENERAL DE LA REPÚBLICA Contraloría moderniza la forma de auditar a las entidades públicas La Contraloría de Chile donó a la Contralorá General de la República un aplicativo que permite controlar en tiempo real todo el proceso auditor y focalizar las entidades más riesgosas, donde debe dedicar su mayor atención. El Sistema Integrado para el Control de Auditorías, SICA, es una moderna herramienta tecnológica que permitirá lograr mayor oportunidad, efectividad y calidad en el control fiscal. http://186.116.129.19/web/guest/inicio;jsessionid=5d70d049a587a7a9bdce908ac546?p_p_id=101_INS TANCE_j2BI&p_p_lifecycle=0&p_p_state=normal&p_p_mode=view&p_p_col_id=column2&p_p_col_count=1&_101_INSTANCE_j2BI_struts_action=/asset_publisher/view_content&_101_IN STANCE_j2BI_urlTitle=contraloria-moderniza-la-forma-de-auditar-a-las-entidadespublicas&_101_INSTANCE_j2BI_type=content&redirect=/web/guest/ CGR presentó el SICA y expediente electrónico a entidades auditadas La Contralora General de la República, Sandra Morelli Rico, presentó a las entidades sujetos de control la avanzada estrategia tecnológica, la metodología y filosofía que guiará el nuevo control fiscal que empezó aplicar este año la CGR, y que se sustenta en dos modernas herramientas: Por una parte, el Sistema Integrado para el Control de Auditorías, SICA, un aplicativo que donó a la Contraloría colombiana su similar de Chile y el cual permite controlar en tiempo real todo el proceso auditor y focalizar las entidades más riesgosas, donde la CGR debe dedicar su mayor atención. Por otra parte, la CGR ha empezado a implantar el expediente electrónico para los procesos de responsabilidad fiscal iniciados en la vigencia 2013 y progresivamente hará lo propio con los que vienen de años anteriores. http://186.116.129.19/web/guest/inicio;jsessionid=22643e5e6dd2afcc009e733f5623?p_p_id=101_INST ANCE_j2BI&p_p_lifecycle=0&p_p_state=normal&p_p_mode=view&p_p_col_id=column2&p_p_col_count=1&_101_INSTANCE_j2BI_struts_action=/asset_publisher/view_content&_101_IN STANCE_j2BI_urlTitle=cgr-presento-el-sica-y-expediente-electronico-a-entidadesauditadas&_101_INSTANCE_j2BI_type=content&redirect=/web/guest/ DEPARTAMENTO NACIONAL DE PLANEACIÓN La de regalías, la gran reforma de la descentralización El director del Departamento Nacional de Planeación, Mauricio Santa María, destacó que el nuevo Sistema General de Regalías es la reforma más importantes que gobierno alguno haya realizado en materia de descentralización. La afirmación la hizo durante la instalación del “Seminario sobre política de desarrollo territorial: perspectivas y retos de la gobernanza pública y política regulatoria, Colombia ante la OCDE (Organización para la Cooperación y el Desarrollo Económico)”. https://www.dnp.gov.co/LinkClick.aspx?fileticket=7Gnpkr0zVhA=&tabid=1658 Premiados los mejores planes de desarrollo territoriales 50 VADEMÉCUM Ven conmigo Los municipios de Maní (Casanare) y Barrancabermeja (Santander), así como los departamentos de Cauca y Antioquia, fueron los ganadores de la cuarta versión del concurso los “Mejores planes de desarrollo territoriales 2012-2015”, que es liderado por el Departamento Nacional de Planeación. https://www.dnp.gov.co/LinkClick.aspx?fileticket=1TMBbXxE5IE=&tabid=1658 Ingreso de colombia a la OCDE es “un reconocimiento a los logros del gobierno y del país” "Este es un reconocimiento a los logros del Gobierno y del país en materia social, económica y de seguridad", resaltó el Presidente Juan Manuel Santos este jueves al conocer la noticia sobre la invitación oficial a Colombia a formar parte de Organización para la Cooperación y el Desarrollo Económico (OECD). https://www.dnp.gov.co/LinkClick.aspx?fileticket=3v6cfa-8FT8=&tabid=1658 SECRETARIA DE HACIENDA DISTRITAL Crecimiento económico de Bogotá en 2012 fue positivo: Bogotá registró un crecimiento muy positivo en 2012. Así lo informó el secretario de Hacienda, Ricardo Bonilla González, al presentar los resultados del análisis del recaudo del impuesto de industria y comercio (ICA) durante el año pasado. http://impuestos.shd.gov.co/portal/page/portal/portal_internet_sdh/noticias_ins/prensa/20131/Ener o/25012012_comportamiento Fitch Ratings Internacional ratifica calificación crediticia de Bogotá y mejora la perspectiva de estable a positiva Bogotá 8 de marzo de 2013. La agencia calificadora internacional FITCH RATINGS ratifica la calificación crediticia de Bogotá en Grado de Inversión “BBB-“, como emisor de deuda en moneda extranjera de largo plazo y del Bono Global en Pesos con vencimiento en el año 2028, así como la calificación “BBB“ de la deuda a largo plazo en moneda local. La perspectiva (outlook) de la calificación se incrementó de Estable a Positiva. http://impuestos.shd.gov.co/portal/page/portal/portal_internet_sdh/noticias_ins/prensa/20131/Marz o/08032013_Calificaci%C3%B3n_crediticia MINISTERIO DE HACIENDA Y CRÉDITO PÚBLICO Marco Fiscal con menos déficit y endeudamiento, y Plan Financiero con reducción de colocaciones de deuda. El Ministro de Hacienda y Crédito Público, Mauricio Cárdenas, informó este viernes que el Gobierno Nacional radicó el Marco Fiscal de Mediano Plazo de 2013 ante las Comisiones Económicas del Congreso de la República, conforme a lo dispuesto en la Ley 819 de 2003. En rueda de prensa, el funcionario destacó que la política presentada al Legislativo, contempla un Marco Fiscal con menos déficit y endeudamiento, así como un Plan Financiero con reducción en las colocaciones de deuda interna. http://www.minhacienda.gov.co/portal/pls/portal/docs/1/11420602.PDF 51 VADEMÉCUM Ven conmigo A través de la descentralización podemos resolverle los problemas a la gente más rápidamente y llevar más bienestar a las regiones. El Ministro de Hacienda y Crédito Público, Mauricio Cárdenas, este jueves afirmó que a través de la descentralización se pueden resolver de manera más rápida los problemas de los colombianos y llevar mayor bienestar a las regiones. “Creemos firmemente en la descentralización, tenemos plena convicción de que a través de la descentralización podemos resolverle los problemas a la gente más rápidamente y llevar más bienestar a las regiones”, sostuvo el funcionario durante la firma del convenio de ejecución descentralizada de recursos, firmado por la Gerente del Fondo de Adaptación, Carmen Arévalo y el Gobernador de Sucre, Julio César Guerra. http://www.minhacienda.gov.co/portal/pls/portal/docs/1/10696604.PDF PRESIDENCIA DE LA REPÚBLICA Listo acuerdo laboral entre Gobierno Nacional y empleados públicos El Gobierno Nacional y las tres centrales obreras del país: CUT, CGT y CTC, y sus Federaciones Estatales: Fenaltrase, Fenaser, Fecotraservipúblicos, Utradec, Únete y Fecode, con el acompañamiento de la Internacional de Servicios Públicos (ISP) http://wsp.presidencia.gov.co/Prensa/2013/Mayo/Paginas/20130515_01.aspx 52 VADEMÉCUM Ven conmigo NACIONAL BANCO DE LA REPUBLICA Información recopilada y calculada por el Departamento Técnico y de Información Económica del Banco de la República. Junio 11 de 2013 http://www.banrep.gov.co/documentos/series-estadisticas/informes/bie.pdf Procedimientos Operativos de Compensación y Liquidación de Cheques y Otros Instrumentos de Pago Físicos (Cámaras de Compensación) http://www.banrep.gov.co/documentos/reglamentacion/Novedades_Reglamentacion/DSP/2013/201 30206%20dsp-155.pdf Valores de la Unidad de Valor Real (UVR) vigentes para el período 16 de enero de 2013 al15 de febrero de 2013 http://www.banrep.gov.co/documentos/reglamentacion/cambiaria/2013/bjd_2_2013.pdf Resolución Externa No. 1 de 2013. "Por la cual se expiden regulaciones en materia cambiaria" Circular Reglamentaria Externa DCIN-83 del 29 de Enero de 20 13 Asunto: 1º "Procedimiento Aplicable a las Operaciones de Cambio" http://www.banrep.gov.co/documentos/reglamentacion/cambiaria/2013/bjd_4_2013.pdf SUPERINTENDENCIA FINANCIERA Resolución número 0100 de 2013 Cancela la inscripción ante el Registro Nacional de Valores y Emisores – RNVE - de las acciones ordinarias de INTERBOLSA S.A. EN LIQUIDACIÓN JUDICIAL, así como del emisor. http://www.superfinanciera.gov.co/ Resolución número 0608 de 2013 Certifica los porcentajes de cobertura de riesgo de tasa de interés y de tasa de cambio, para efectos de la proyección de los intereses y del saldo de la deuda de los entes territoriales. http://www.superfinanciera.gov.co/ Circular Externa número 002 de 2013 Amplía el período de pruebas para garantizar el adecuado funcionamiento del esquema de valoración utilizando la información suministrada por los Proveedores de Precios para valoración y modificación del Capítulo I de la Circular Básica Contable y Financiera http://www.superfinanciera.gov.co/ Circular Externa número 007 de 2013 53 VADEMÉCUM Ven conmigo Imparte instrucciones relativas a la administración de los riesgos y el manejo de los Depósitos de Dinero Electrónico. http://www.superfinanciera.gov.co/ Circular Externa número 009 de 2013 Imparte instrucciones para el envío de la información correspondiente al cálculo de solvencia http://www.superfinanciera.gov.co/ Circular Externa número 012 de 2013 Imparte instrucciones sobre las reglas para la clasificación de los instrumentos de capital regulatorio y modificación a la codificación de los trámites de correspondencia dirigida a la Superintendencia Financiera de Colombia http://www.superfinanciera.gov.co/ Carta Circular número 010 de 2013 Solicita información relativa a los planes de acción del proceso de convergencia hacia las Normas Internacionales de Información Financiera para entidades del Grupo 1 http://www.superfinanciera.gov.co/ Carta Circular número 019 de 2013 Informa sobre la suspensión de la negociación de las acciones ordinarias de Fabricato S.A. incluyendo las negociaciones originadas en compraventas inferiores a sesenta y seis mil (66.000) UVR. http://www.superfinanciera.gov.co/ Carta Circular número 046 de 2013 Informa aspectos relacionados con las entidades del exterior ATLANTIC SAVINGS & TRUST LIMITED, FABRINEX ADVISORS LIMITED Y ANALIX. http://www.superfinanciera.gov.co/ INTERNACIONAL G-20 Priorities of Russia's G20 presidency in 2013 The core objective of the Russian Presidency is to concentrate the efforts of G20 - forum of the world's largest economies - on developing a set of measures aimed at boosting sustainable, inclusive and balanced growth and jobs creation around the world. http://www.g20.org/docs/g20_russia/priorities.html Dmitry Medvedev: Group of Twenty is becoming more effective "I believe the G20 is becoming more effective and is bringing together most of the leading nations," Dmitry Medvedev said. "I remember the early days of the G20. I remember the skepticism that filled the room back then as we were going through a severe economic crisis. Nevertheless, we have created the G20, and it has played its role. We managed to consolidate the very different positions of many countries, and did so in time, otherwise the outcome would have been quite different. Therefore, we are prepared to cooperate in all mutually beneficial areas." http://www.g20.org/news/20130123/781165516.html 54 VADEMÉCUM Ven conmigo The first International Financial Architecture Working Group within Russia’s Presidency in the G20 took place in Moscow The IFA Working Group meeting was held on February 13, 2013 in Moscow (Russia). The representatives of the G20 Finance Ministries and Central Banks and experts from IMF, World Bank, OECD, BIS, G24 took part in the meeting. http://www.g20.org/news/20130213/781184424.html Vladimir Putin: We believe the G20’s main objective is to create new instruments for stimulating growth in all parts of the world On February 15, President of Russia Vladimir Putin welcomed G20 finance ministers and central bank governors to the Kremlin. In particular, the meeting addressed the global economic situation, the actions of G20 nations to stimulate growth in the global economy and the re-establishment of trust in the financial markets. http://www.g20.org/news/20130215/781206186.html Transparency is essential for the normal functioning of financial markets, including in the energy sector In her welcoming remarks at the Energy Sustainability Working Group Meeting, the Russian G20 Sherpa and Chief of the Presidential Experts' Directorate Ksenia Yudaeva reminded of Russia's Presidency priorities: growth through quality jobs and investment, growth through trust and transparency; growth through effective regulation. "These priorities precisely match the Energy Sustainability Working Group agenda," - Ksenia Yudaeva remarked. http://www.g20.org/news/20130219/781221230.html World Bank presents umbrella report on financing investments During the first G20 Finance Ministers and Central Bank Governors' meeting which was held on February 15-16 in Moscow (Russia) World Bank presented the Umbrella Report on the topic of "Long-Term Investment Financing for Growth and Development". http://www.g20.org/news/20130228/781245645.html Engaging youth is vital for the G20 Ksenia Yudaeva, Chief of the Presidential Experts Directorate and the Russian G20 Sherpa, noted that the key focus of Russia's Presidency of the G20 was cooperation with various social groups, in particular with Youth 20, Business 20, Civil 20 and Labour 20. http://www.g20.org/news/20130315/781264381.html The Working Group on Economic Policy to prepare the Labour 20 proposals for the G20 On March 18-19, 2013 the Meeting of the Trade Union Advisory Committee (TUAC) and the International Trade Union Confederation (ITUC) Working Group on Economic Policy was held at the OECD premises in Paris. At a special session the Labour 20 representatives from trade unions of the OECD member countries, Argentina, Brazil, India and South Africa, and international labour organisations discussed the current G20 process issues, including the Labour 20 recommendations and the joint Labour and Employment and Finance Minister Meeting . http://www.g20.org/news/20130408/781281542.html Global Finance in Transition conference to take place in Istanbul 55 VADEMÉCUM Ven conmigo On May 7-8, 2013, Istanbul (Turkey) will host the Global Finance in Transition conference. The event is organized by the Central Bank of the Republic of Turkey jointly with the Reinventing Bretton Woods Committee and the Russian Ministry of Finance. http://www.g20.org/news/20130415/781287568.html G20 Finance Ministers and Central Bank Governors Meeting to focus on public debt management The minister noted that the outlook for the world economy had been revised downwards, and that this trend will continue into the coming years. As such, debt management will be a key discussion point during the next G20 Finance Ministers and Central Bank Governors Meeting. http://www.g20.org/news/20130418/781305720.html BANCO DE PAGOS INTERNACIONALES Foreign exchange intervention and expectation in emerging economies Using monthly data for four selected emerging economies, sterilised central bank foreign exchange intervention is found to have little systematic influence on the near-term nominal exchange rate expectations in the direction intended by the central banks. In other words, central bank dollar purchases to stem exchange rate appreciation or related exchange rate volatility are not associated with an adjustment of the near-term exchange rate forecasts in the direction of depreciation, and vice versa. http://www.bis.org/publ/work414.htm Central bank finances This paper looks at the relevance of a central bank's own finances for its policy work. Some central banks are exposed to significant financial risks, partly due to the environment in which they operate, and partly due to the nature of policy actions. While financial exposures and losses do not hamper central banks' operational capabilities, they may weaken the effectiveness of central bank policy transmission. http://www.bis.org/publ/bppdf/bispap71.htm Implementation of PFMIs monitored by CPSS and IOSCO The Committee on Payment and Settlement Systems (CPSS) and the International Organization of Securities Commissions (IOSCO) have started the process of monitoring implementation of the Principles for financial market infrastructures (PFMIs). The PFMIs are international standards for payment, clearing and settlement systems, including central counterparties (CCPs) and trade repositories (TRs). They are designed to ensure that the infrastructure supporting global financial markets is robust and well placed to withstand financial shocks. http://www.bis.org/press/p130417.htm Basel Committee reports to G20 Finance Ministers and Central Bank Governors on Basel III implementation The Basel Committee on Banking Supervision has today published its Report to G20 Finance Ministers and Central Bank Governors on monitoring implementation of Basel III regulatory reform. The report will be considered at the meeting of G20 ministers and governors in Washington DC on 18-19 April. 56 VADEMÉCUM Ven conmigo http://www.bis.org/press/p130412.htm Financial crises and bank funding: recent experience in the euro area This paper provides an overview of bank funding trends in the euro area following the 2007-09 global financial crisis and the euro area crisis. It shows that funding has become segmented along national borders and that secured instruments are much more prevalent than previously. Rising debt retention by euro area banks has accompanied greater dependence on liquidity provided by the ECB. http://www.bis.org/publ/work406.htm Basel III: The Liquidity Coverage Ratio and liquidity risk monitoring tools he Basel Committee has issued the full text of the revised Liquidity Coverage Ratio (LCR) following endorsement on 6 January 2013 by its governing body - the Group of Central Bank Governors and Heads of Supervision (GHOS). The LCR is an essential component of the Basel III reforms, which are global regulatory standards on bank capital adequacy and liquidity endorsed by the G20 Leaders. http://www.bis.org/publ/bcbs238.htm SECURITIES AND EXCHANGE COMMISSION (SEC) SEC Charges Revlon with Misleading Shareholders in Going Private Transaction Washington, D.C., June 13, 2013 — The Securities and Exchange Commission today charged cosmetics and beauty care manufacturer Revlon with violating federal securities laws when the company misled shareholders during a "going private transaction." http://www.sec.gov/news/press/2013/2013-110.htm SEC Announces More Charges in Massive Kickback Scheme to Secure Business of Venezuelan Bank Washington, D.C., June 12, 2013 — The Securities and Exchange Commission today charged the former head of the Miami office at brokerage firm Direct Access Partners (DAP) for his role in a massive kickback scheme to secure the bond trading business of a state-owned Venezuelan bank. http://www.sec.gov/news/press/2013/2013-109.htm SEC, FINRA Warn Investors About Pump-And-Dump Stock Spam Washington, D.C., June 12, 2013 — The Securities and Exchange Commission and the Financial Industry Regulatory Authority (FINRA) today issued a warning to investors about a sharp increase in e-mail linked to "pump-and-dump" stock schemes. http://www.sec.gov/news/press/2013/2013-108.htm SEC Charges CBOE for Regulatory Failures Washington, D.C., June 11, 2013 — The Securities and Exchange Commission today charged the Chicago Board Options Exchange (CBOE) and an affiliate for various systemic breakdowns in their regulatory and compliance functions as a self-regulatory organization, including a failure to enforce or even fully comprehend rules to prevent abusive short selling. http://www.sec.gov/news/press/2013/2013-107.htm 57 VADEMÉCUM Ven conmigo FONDO MONETARIO INTERNACIONAL Informe sobre la estabilidad financiera mundial – abril 2013 Las condiciones mundiales financieras y la situación de los mercados han mejorado notablemente en los últimos seis años, lo cual ha brindado un apoyo adicional a la economía y ha propiciado una marcada recuperación de los activos de riesgo. Estas condiciones favorables obedecen al efecto combinado de compromisos más profundos en materia de políticas, la renovación del estímulo monetario y el continuo apoyo a la liquidez. http://www.imf.org/external/spanish/pubs/ft/gfsr/2013/01/pdf/sums.pdf Perspectivas económicas - Las Américas: Tiempo de reforzar las defensas macroeconómicas; Mayo de 2013 Las perspectivas de la economía mundial han mejorado gracias a las políticas implementadas por las economías avanzadas, que ayudaron a disipar los graves riesgos a corto plazo que amenazaban hace algunos meses. Se espera que el crecimiento del producto mundial aumente a alrededor de 3¼ por ciento en 2013 y 4 por ciento en 2014. http://www.imf.org/external/spanish/pubs/ft/reo/2013/whd/wreo0513s.pdf Perspectivas de la economía mudial; abril de 2013 Lo que hasta ahora había sido una recuperación a dos velocidades, fuerte en las economías de mercados emergentes y en desarrollo pero más débil en las economías avanzadas, está convirtiéndose en una recuperación a tres velocidades. Las economías de mercados emergentes y en desarrollo mantienen su dinamismo, pero las avanzadas parecen haber llegado a un punto de bifurcación entre Estados Unidos y la zona del euro. http://www.imf.org/external/spanish/pubs/ft/weo/2013/01/pdf/texts.pdf FINANCIAL STABILITY BOARD FSB Chair Letter sent to the G20 Ministers and Governors Financial market conditions have improved over recent months. Nonetheless, medium-term downside risks remain, given weak growth prospects and high levels of public and private sector debt in many economies. http://www.financialstabilityboard.org/publications/r_130216.htm Implementing the FSB Key Attributes of Effective Resolution Regimes - how far have we come? At their February meeting this year, the G20 Finance Ministers and Central Bank Governors reiterated their commitment to ensure that all global systemically important financial institutions (G-SIFIs) are resolvable, and requested a report on progress. http://www.financialstabilityboard.org/publications/r_130419b.htm Fifth progress report on OTC derivatives This progress report is the first since the passing of the end-2012 deadline set by G20 Leaders to fulfil commitments for reforms to global over-the-counter (OTC) derivatives markets. While progress has been made in moving these markets towards centralised infrastructure, less than half 58 VADEMÉCUM Ven conmigo of the FSB member jurisdictions currently have legislative and regulatory frameworks in place to implement the G20 commitments and there remains significant scope for increases in trade reporting, central clearing, and exchange and electronic platform trading in global OTC derivatives markets. http://www.financialstabilityboard.org/publications/r_130415.htm Financial regulatory factors affecting the availability of long-term investment finance The most important contribution of financial regulatory reforms to LT investment finance is to promote a safer, sounder and therefore more resilient financial system. If implemented in timely and consistent manner, these reforms will help rebuild confidence in the global financial system, which will enhance its ability to intermediate financial flows through the cycle and for different investment horizons. For this reason, the G20 regulatory reform programme is supportive of LT investment and economic growth. http://www.financialstabilityboard.org/publications/r_130216a.htm Thematic Review on Risk Governance The recent global financial crisis exposed a number of governance weaknesses that resulted in firms' failure to understand the risks they were taking. In the wake of the crisis, numerous reports painted a fairly bleak picture of risk governance frameworks at financial institutions, which consists of the three key functions: the board, the firm-wide risk management function, and the independent assessment of risk governance. The crisis highlighted that many boards had directors with little financial industry experience and limited understanding of the rapidly increasing complexity of the institutions they were leading. Too often, directors were unable to dedicate sufficient time to understand the firm's business model and too deferential to senior management. http://www.financialstabilityboard.org/publications/r_130212.htm INTERNATIONAL VALUATION STANDARDS COUNCIL Establishing and Developing a Valuation Professional Organisation This Guide provides good practice guidance about the role of the valuation profession and the role and responsibilities of valuation professional organisations. It is designed to be a practical tool to help those involved in establishing a valuation professional organisation, and to further develop existing valuation professional organisations. http://www.ivsc.org/sites/default/files/Developing%20a%20VPO%20-%20Final%20-proofed.pdf Valuation of Liabilities - discussion paper The Introduction to the International Valuation Standards (IVSs) states that the standards apply to the valuation of both assets and liabilities. The definition of Market Value in the IVSs specifically includes liabilities in addition to assets. However, there is no definition of what constitutes a liability, and little consideration of any characteristics or attributes that are specific to liabilities as opposed to assets. http://www.ivsc.org/sites/default/files/Discussion%20Paper%20for%20Liabilities.pdf Valuation: refocusing the rules 59 VADEMÉCUM Ven conmigo Problems with the valuation of financial instruments lay at the heart of the credit crisis but regulators have done little to tackle this area. Sir David Tweedie explains how the International Valuation Standards Council (IVSC) aims to improve practices and professionalism in valuation. http://www.ivsc.org/sites/default/files/FSFocus_Feb%20article.pdf Comment to IASB on proposed amendments to IAS 36 Recoverable Amount Disclosures For Non-Financial Assets, Proposed Amendments to IAS 36 (ED/2013/1) http://www.ivsc.org/sites/default/files/IVSC%20response%20to%20ED2013_1_IAS36.pdf Response to European Banking Authority's proposals for prudential valuation adjustments Draft Regulatory Technical Standards on prudent valuation under Article 100 of the draft Capital Requirements Regulation (EBA/DP/2012/03) http://www.ivsc.org/sites/default/files/Response%20to%20EBA%20DP%20on%20PVA%20final.pdf WORLD ECONOMIC FORUM Foreign Direct Investment as a Key Driver for Trade, Growth and Prosperity: The Case for a Multilateral Agreement on Investment Foreign direct investment (FDI) is a powerful instrument for growth and development, and is key to enhancing prosperity worldwide and boosting the global economy. Building on its previous work on the subject, the Global Agenda Council on Global Trade and FDI has been examining ways to encourage more FDI in both developed and developing countries. http://www.weforum.org/reports/foreign-direct-investment-key-driver-trade-growth-andprosperity-case-multilateral-agreement The Green Growth Action Alliance: Progress Report from the First Year of Catalysing Private Investment At the World Economic Forum Annual Meeting 2013 in Davos-Klosters, three leading economic voices – the presidents of the International Monetary Fund and the World Bank and the SecretaryGeneral of the Organisation for Economic Co-operation and Development – delivered the troubling message that it will not be possible to emerge from the current global economic crisis without addressing resource scarcity and climate change. http://www.weforum.org/reports/green-growth-action-alliance-progress-report-first-yearcatalysing-private-investment World Economic Forum on East Asia: Courageous Transformation for Inclusion and Integration As the first international gathering to be held in Myanmar after its bold economic and political reforms were introduced, the 22nd World Economic Forum on East Asia provided a historic opportunity for participants to analyse and help shape the country’s ongoing reforms and reconciliation process. http://www.weforum.org/reports/world-economic-forum-east-asia-courageous-transformationinclusion-and-integration Natural Riches? Perspectives on Responsible Natural Resource Management in Conflict-affected Countries 60 VADEMÉCUM Ven conmigo To meet growing global demand, natural resources are under increasing pressure. New sources have entered global markets – many of them in developing or emerging economies. Valuable resources such as oil, copper, tungsten, gold and timber can be found in many poor or fragile states, sometimes in very remote areas. http://www.weforum.org/reports/natural-riches-perspectives-responsible-natural-resourcemanagement-conflict-affected-countr World Economic Forum on Latin America Delivering Growth, Strengthening Societies The 2013 World Economic Forum on Latin America convened the presidents of Mexico, Panama and Peru, numerous prominent public and private sector leaders, and civil society and academic experts to debate how to deliver growth and strengthen the foundations of societies across the region. More than 650 participants took part, representing young leaders, social entrepreneurs, businesses, universities and governments from across Latin America and around the world. The meeting counted on the full support of President Ollanta Humala and the Government of Peru. http://www.weforum.org/reports/world-economic-forum-latin-america-delivering-growthstrengthening-societies 61 VADEMÉCUM Ven conmigo DOCUMENTOS INTERNACIONALES Accountancy Age - Reino Unido - Noticias KPMG chooses Glasgow for 150-job tax compliance centre http://www.accountancyage.com/aa/news/2237392/riley-takes-over-from-lagerberg-as-grantthornton-tax-head http://www.accountancyage.com/aa/news/2235012/taxassist-office-sale-breaks-millionpoundbarrier http://www.accountancyage.com/aa/blog-post/2229049/taking-stock-licence-to-audit-your-taxreturns Accountants World - Estados Unidos de América - Noticias Blame Congress, As Well As H&R Block And IRS, For College Tax Credit Mess The Top Tax Scams Accreditation Council for Accountancy and Taxation (ACAT) - Estados Unidos de América Noticias When to Ask for an Extension to File Your Tax Return Finding Tax Deductions to Lower Your Tax Bill Top Ten Reasons to Hire a Tax Preparer All Is Not Lost If You’ve Lost Tax Records What to Do When You Owe the IRS Big Money AE Accounting Education - Reino Unido - Noticias http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152369 http://www.accountingeducation.com/index.cfm?page=newsdetails&id=152327 TAX SIMPLIFICATION BRINGS MULTIPLE BENEFITS SAYS CGA-CANADA TAX SUMMIT REPORT FAF TO CONDUCT POST-IMPLEMENTATION REVIEW OF FASB INCOME TAX STANDARD COMBATING OFFSHORE EMPLOYMENT TAX AVOIDANCE - HM TREASURY AND HMRC LAUNCH NEW CONSULTATION 62 VADEMÉCUM Ven conmigo American Institute of Certified Public Accountants (AICPA) - Estados Unidos de América – Noticias A look at the estate tax provisions in the president's FY 2014 budget proposal President proposes many tax changes in 2014 budget Survey shows how Americans plan to use tax refunds this year Appeals court reverses $2.6 million penalty against tax shelter promoter Proposed regs. would govern employment tax liability of third-party agents AICPA Submits Civil Tax Penalty Reform Proposals to Congress 10 Tips for Last-Minute Tax Filers from the American Institute of CPAs Taxpayers filing delayed forms get late-payment penalty relief Tax reform prospects good, say veterans of 1986 reform Tax Court stops taxpayers from avoiding 40% penalty by conceding on alternative grounds Employers have additional time to claim work opportunity tax credit State Tax Tribunals Sales and Use Tax Reporting Outlook Good for Passage of Tax Reform in 2014, Veterans of Tax Reform Act of 1986 Predict 10 Tax Tips for Small Business Owners from the American Institute of CPAs AICPA Sends Congress Legislative Proposals to Simplify or Make Technical Corrections to Tax Laws http://www.journalofaccountancy.com/News/20137187.htm?WBCMODE=PresentationUnpublished &utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+JournalOfAccountancy+ %28Journal+of+Accountancy%29 http://www.journalofaccountancy.com/News/20137161.htm?WBCMODE=PresentationUnpublished &utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+JournalOfAccountancy+ %28Journal+of+Accountancy%29 http://www.journalofaccountancy.com/News/20137461.htm?WBCMODE=PresentationUnpublished &utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+JournalOfAccountancy+ %28Journal+of+Accountancy%29 http://www.aicpa.org/Press/PressReleases/2013/Pages/AICPA-Applauds-Proposed-IRSRegulations-to-Combat-Tax-Related-IdentityTheft.aspx?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+AICPA_Press Center+%28AICPA+Press+Center+Feed%29 http://www.aicpa.org/Press/PressReleases/2013/Pages/Tips-for-Filing-2012-Federal-Tax-ReturnfromAICPA.aspx?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+AICPA_Pres sCenter+%28AICPA+Press+Center+Feed%29 http://www.aicpa.org/Press/PressReleases/2013/Pages/AICPAs-Top-Tax-Expert-Available-toComment-on-Tax-Priorities-State-of-the-UnionAddress.aspx?utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+AICPA_Pre ssCenter+%28AICPA+Press+Center+Feed%29 A look at the estate tax provisions in the president's FY 2014 budget proposal President proposes many tax changes in 2014 budget 10 Tips for Last-Minute Tax Filers from the American Institute of CPAs Tax reform prospects good, say veterans of 1986 reform Sales and Use Tax Reporting IRS appeals decision striking down tax return preparer registration program 63 VADEMÉCUM Ven conmigo AICPA Applauds Proposed IRS Regulations as a Necessary Step to Combat Tax Related Identity Theft Indoor tanning tax final regulations issued Taxpayer can contest trust fund penalty where son tossed Letter 1153 into basement Asociación Española de Contabilidad y Administración de Empresas (AECA) - España – Noticias Información Integrada- El Cuadro Integrado de Indicadores (CII-FESG) y su Taxonomía XBRL Association of Accounting Technicians - Reino Unido – Noticias "The UK needs the taxman now more than ever" new HMRC executive argues Complexity of tax system and lack of financial incentive hampering entrepreneurs and SMEs around the country Association of Chartered Certified Accountants (ACCA) - Reino Unido – Noticias Budget needs to put the brakes on fiscal drag http://www.accaglobal.com/en/press/eu-plan.html The new Financial Transaction Tax (FTT) proposals still do not lift all the existing concerns over an EU-only tax, says ACCA The new Financial Transaction Tax (FTT) proposals still do not lift all the existing concerns over an EU-only tax, says ACCA Asociación Internacional de Actuarios - Internacional – Noticias Informal response to IASB on investment taxes and IAS 19 – March 2013 Australian Accounting Standards Board (AASB) - Australia – Noticias The AASB has updated Staff paper on Accounting for Carbon Tax from the Emitters’ Perspective Banco Interamericano de Desarrollo (BID) - Internacional - Noticias Esfuerzo fiscal municipal en Guatemala Avaliação da estrutura e do desempenho do sistema tributário Brasileiro- Livro branco da tributação Brasileira 64 VADEMÉCUM Ven conmigo Canadian Institute of Chartered Accountants (CICA) - Canadá - Noticias Technical tax amendments provide clarity- CICAMany using tax refunds to better financial position- CPA Canada survey CPA Australia - Australia - Noticias Calling for Hong Kong "roots and branch" tax review Certified General Accountants Association of Canada - Canadá – Noticias Budget receives thumbs up for training, but action needed on tax reform, says CGA-Canada One in five Canadians exposed to tax season scams CGA-Canada urges Parliament to move technical tax bill forward One in five Canadians exposed to tax season scams Tax simplification brings multiple benefits, says CGA-Canada’s Tax Summit report Chartered Accountants Ireland - Irlanda – Noticia Tax burdens on Employment Income in OECD Countries Continue to Rise http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2013/January/IASBChairman-addresses-UK-Parliamentary-Commission-on-Banking-Standards-Panel-on-tax-auditand-accounting/ http://www.charteredaccountants.ie/en/General/News-andEvents/News1/2013/January/Commissioner-emeta-Sets-Out-Priorities-for-EU-Tax-Policy/ http://www.charteredaccountants.ie/en/General/News-andEvents/News1/2012/December1/taxpoint-December-Issue/ http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/December1/TaxAgents-and-Dishonest-Conduct/ http://www.charteredaccountants.ie/en/General/News-and-Events/News1/2012/December1/EUPackage-on-tax-Fraud-and-Tax-Evasion-Preached-to-the-Choir-as-far-as-Ireland-is-Concerned1/ http://www.charteredaccountants.ie/en/General/News-andEvents/News1/2012/December1/Foreign-Account-Tax-Compliance-Act-FATCA/ Tax burdens on Employment Income in OECD Countries Continue to Rise Commission launches consultations on Taxpayer's Code and Tax Identification Numbers Towards responsible taxation- - FEE Tax Day Colegio de Contadores Públicos de México, A.C. - México - Noticias Cumple con el Fisco, tus inversiones y los impuestos 65 VADEMÉCUM Ven conmigo Boletín informativo marzo de 2013 Boletín informativo febrero de 2013 Boletín informativo enero de 2013 Colegio de Contadores Públicos de Lima (CCPL) - Perú – Noticias Conferencias del Comité de Normas Legales y Tributarias Comisión Económica para América Latina y el Caribe (CEPAL) - Internacional – Noticias Destacan importancia de pacto fiscal y crecimiento económico para aumentar ingresos tributarios y mejorar equidad Panorama fiscal de América Latina y el Caribe. Reformas tributarias y renovación del pacto fiscal Autoridades y expertos evaluarán reformas tributarias para aumentar ingresos fiscales y mejorar la equidad Conselho Federal de Contabilidade (CFC) - Brasil - Noticias Novo conceito fiscal do BC exclui contabilidade criativa Chartered Institute of Public Finance and Accountancy (CIPFA) - Reino Unido – Noticias Local authorities split on taking council tax freeze grant Deloitte Touche Tohmatsu (DTT) - Internacional – Noticias Deloitte comments on plans to develop and pilot multilateral tax information exchange Budget 2013- Bill Dodwell, Head of Tax Policy at Deloitte comments on the Budget Budget 2013- Deloitte comments on creative sector tax relief Budget 2013- Abolition of stamp duty reserve tax makes London more attractive for small caps New rules use government buying power against tax avoidance Ernst & Young - Internacional – Noticias Tax day is quickly approaching! Are you readyhttp://www.ey.com/UK/en/Newsroom/News-releases/12-12-11---Draft-Finance-Bill-2013---HMRCtightens-the-net-on-tax-avoidance http://www.ey.com/CA/en/Newsroom/News-releases/2012-Year-end-tax-tips 66 VADEMÉCUM Ven conmigo http://www.ey.com/UK/en/Newsroom/News-releases/12-12-11---Draft-Finance-Bill-2013--Businesses-will-breathe-sigh-of-relief-at-changes-to-Annual-Residential-Property-Tax http://www.ey.com/UK/en/Newsroom/News-releases/12-12-11---Draft-Finance-Bill-2013---Delay-inlegislation-on-new-CG-tax-will-cause-many-problems Indirect tax systems becoming more efficient, but tax authorities increasing focus on compliance and enforcement Tax day is quickly approaching! Are you readyIncrease in global trade in rapid growth markets boosts economy but creates tax complexity 56% of non-tax business leaders aren’t up to speed on tax risk management Increase in global trade in rapid growth markets boosts economy but creates tax complexity Fédération des Experts Comptables Européens (FEE) - Internacional - Noticias FEE Tax Day 2013 FEE comments on EC Consultation on an EU Tax Identification Number FEE comments on EC Consultation on a European Taxpayer’s Code Financial Accounting Standards Board (FASB) - Estados Unidos de América – Noticias FASB Issues Proposed Accounting Standards Update—Income Taxes (Topic 740)- Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force) Financial Executives International (FEI) - Internacional – Noticias FEI Focuses on Tax Reform Grant Thornton Internacional - Internacional - Noticias y publicaciones Government moves away from new rules on corporate group taxation in federal budget Grant Thornton Offers Tax Season Planning Tips for Businesses and Individuals http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd8710033841ca/?v gnextoid=01f71851fd5d2310VgnVCM1000003a8314acRCRD http://www.grantthornton.com/portal/site/gtcom/menuitem.91c078ed5c0ef4ca80cd8710033841ca/?v gnextoid=61df391a9ef08310VgnVCM1000003a8314acRCRD 67% of businesses would not locate to another country for any level of reduction in the corporate tax rate 2012 Year-end tax guide Understanding the international tax challenges of software as a service and cloud computing TIP on Tax- How cloud computing providers can weather the on-going tax storm Majority of businesses want more tax guidance - even if it means paying more 67 VADEMÉCUM Ven conmigo Instituto Mexicano de Contadores Públicos, A.C. (IMCP) - México - Noticias Reforma fiscal, eficaz sólo si combate informalidad: IMCP Reforma Fiscal, Entrevista al Presidente del IMCP 20 de marzo, Radio Red Institute of Certified Public Accountants in Ireland (CPA) - Irlanda - Noticias CPA Calls for Changes in Tax Law to Encourage Innovation in the SME Sector Delay in tax advice reform jeopardises much-needed consumer protections Key tax education and training alliance renewed Institute of Chartered Accountants in Australia - Australia - Noticias Working together towards an effective, efficient tax system The Institute urges further long-term tax reform Putting tax safeguards back on the table is the right move for consumers Delay in tax advice reform jeopardises much-needed consumer protections Tax advice reforms should push ahead- CPA Australia and ICAA Institute of Chartered Accountants in England and Wales (ICAEW) - Reino Unido – Noticias Childcare tax relief changes http://www.icaew.com/en/about-icaew/newsroom/press-releases/2012-press-releases/tax-threat-forsmall-businesses http://www.icaew.com/en/about-icaew/newsroom/press-releases/2012-press-releases/tax-freecheer-at-christmas ears of VAT is no April fool Tax laws need to catch up with real business, says ICAEW Institute des Experts comptables et des Conseils fiscaux - Belgica – Noticias CFE Forum 2013 (21 March) – “Tax Planning- what is (un)acceptable -” Institute of Chartered Accountants of Scotland - Reino Unido - Noticias Budget 2013- Tax Avoidance, simplification and being business-friendly Agriculture, employment taxes and HR 68 VADEMÉCUM Ven conmigo Legislative approach to tax regime will avoid possibility of trial by media – ICAS Minister Fires Warning Over Scottish Corporation Tax Bid ICAS principles on the issue of tax avoidance PAC has its own responsibilities for tax legislation, ICAS says HMRC consults on partnerships- a review of two aspects of the tax rules Institut des Experts comptables et des Conseils fiscaux - Belgica – Noticias CFE Forum 2013 (21 March) – “Tax Planning- what is (un)acceptable -” Faites appel au service de conciliation fiscale ! Nouveau taux général du précompte mobilier applicable aux bonis de liquidation à partir du 1er octobre 2014 - quelques précisions Institute of Public Accountants (IPA) - Australia – Noticias MEDIA RELEASE- Tax offset a must for small business MEDIA RELEASE- IPA advocates for legal privilege to tax advice MEDIA RELEASE- Public at risk while financial planners tax advice reforms delayed IAS PLUS - Internacional - Noticias http://www.iasplus.com/en/publications/us/accounting-roundup/2013/ar-special-edition-tax-2013 International Association of Book-keepers - Internacional – Noticias Tax cheats named and shamed Renew early, Tax Credit International Bureau of Fiscal Documentation (IBFD) - Internacional - Noticias Help on small loans from employers a good move say tax campaigners (UK) Campaigners welcome HMRC promise of face-to-face visits for taxpayers who need help http://www.ibfd.org/IBFD-Tax-Portal/News/Tax-experts-warn-capital-allowance-confusion-smallfirms-CIOT Corporate tax system needs adapting for 21st century IBFD Supports Young Tax Lawyers Corporate tax system needs adapting for 21st century IBFD Supports Young Tax Lawyers 69 VADEMÉCUM Ven conmigo International Monetary Fund (IMF) - Internacional - Documentos, noticias y discursos Fiscal Sustainability- A 21st Century Guide for the Perplexed Fiscal Monitor- Fiscal Adjustment in an Uncertain World, April 2013 The Day After Tomorrow- Designing an Optimal Fiscal Strategy for Libya http://www.imf.org/external/pubs/cat/longres.aspx?sk=40150.0 http://www.imf.org/external/pubs/cat/longres.aspx?sk=40129.0 http://www.imf.org/external/pubs/cat/longres.aspx?sk=40122.0 Targeting, Cascading, and Indirect Tax Design Taxation, Bank Leverage, and Financial Crises Taxing Immovable Property Revenue Potential and Implementation Challenges International Trade Centre (ITC) – Internacional – Noticias Three quarters of Kenyan trade affected by NTMs Koninklijk Nederlands Instituut van Registeraccountants - Países Bajos – Noticias Ernst & Young US koopt vervolging om tax shelter af met $ 123 miljoen Platform Taxateurs en Accountants presenteert aanbevelingen voor taxateurs E&Y-topman- 'Taxplanning is normaal zakendoen’ Changes in tax regimes are reshaping investments in oil and gas G8 summit provides opportunity to reduce tax complexity, increase information sharing, and promote a consistent approach to transparency, says Ernst & Young KPMG Internacional - Internacional - Noticias KPMG identifies countries most active in using tax as green policy tool Statement from Jane McCormick, head of tax at KPMG in the UK, on the House of Commons Committee of Public Accounts Report- “Tax avoidance- the role of large accountancy firms” Jersey agrees to the UK tax package Budget 2013- Revised gov procurement tax rules KPMG’S Tax Governance Institute Webcast To Focus On Tax Reform For Partnerships And S Corporations http://www.kpmg.com/Ca/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Toppersonal-income-tax-rates-increase-around-the-world.aspx http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autum n-statement-2012-pensions-tax-relief-changes-risk-dissuading-savers.aspx http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autum n-statement-2012-disappointment-no-tax-incentive-for-investment-in-buildings.aspx 70 VADEMÉCUM Ven conmigo http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autum n-statement-2012-tax-avoidance-public-contracts.aspx http://www.kpmg.com/Ca/en/IssuesAndInsights/ArticlesPublications/PressReleases/Pages/Federal-Budget-2013.aspx http://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/TaxReform-Should-Be-Separated-From-Reforms-To%E2%80%98-Entitlements%E2%80%99-AndDeficit-Reduction,-According-To-KPMG-Survey.aspx http://www.kpmg.com/Ca/en/IssuesAndInsights/ArticlesPublications/Press-Releases/Pages/Toppersonal-income-tax-rates-increase-around-the-world.aspx http://www.kpmg.com/UK/en/IssuesAndInsights/ArticlesPublications/NewsReleases/Pages/autum n-statement-2012-pensions-tax-relief-changes-risk-dissuading-savers.aspx Budget 2013- Revised gov procurement tax rules Federal budget 2013 to target “tax loopholes”, KPMG predicts Budget 2013- Chancellor “walks a difficult tightrope” says KPMG head of tax policy Tax Reform Should Be Separated From Reforms To ‘Entitlements’ And Deficit Reduction, According To KPMG Survey KPMG Strengthens Alternative Investment Funds Practice With New Tax Managing Directors In New York And Los Angeles Work Programme parliamentary committee report - payment by results is saving taxpayer money, says KPMG KPMG Survey- Corporate Tax Leaders Say U.S. Business Tax Reform And Transfer Pricing Environment Are Top Global Tax Concerns Manal Corwin Re-joins KPMG As Head Of International Corporate Services And Principal-InCharge, Washington National Tax- International Tax Policy Organization for Economic Co-operation and Development (OECD) - Internacional – Noticias Tax burdens on labour income in OECD countries continue to rise Costa Rica refuerza la transparencia fiscal http://www.oecd.org/newsroom/global-forum-on-tax-transparency-welcomes-azerbaijan-andkingdom-of-lesotho-as-new-members.htm Tax burdens on labour income in OECD countries continue to rise The Global Forum on Tax Transparency welcomes Azerbaijan and the Kingdom of Lesotho as new members Austria, Luxembourg and Singapore among countries signing-on to end tax secrecy PricewaterhouseCoopers - Internacional – Noticias L'actualité fiscale brésilienne, retours d'expérience et témoignages Avril 2013 PwC response to Public Accounts Committee Report on tax and the Big Four PwC's head of tax, Kevin Nicholson, comments on the Budget Entertainment, Media and Communications Tax Newsletter- Volume 17 Taxpayers may continue to accelerate certain AMT credits Medical device excise tax (updated March 28, 2013) 71 VADEMÉCUM Ven conmigo http://www.pwccn.com/webmedia/doc/634896912246809996_chinatax_news_nov2012_28.pdf http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-211212.pdf?WT.rss_f=PwC+Luxembourg++Latest+News&WT.rss_ev=a&WT.rss_a=Tax+Flash+News+December+2012 http://www.pwc.lu/en/private-wealth-services/docs/pwc-private-wealth-services-newsletter-dec2012.pdf?WT.rss_f=PwC+Luxembourg++Latest+News&WT.rss_ev=a&WT.rss_a=private+wealth+services+dec+2012 http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-191212.pdf?WT.rss_f=PwC+Luxembourg++Latest+News&WT.rss_ev=a&WT.rss_a=Global+FS+Tax+Newsflash+December+2012 http://www.pwc.lu/en/real-estate/docs/pwc-re-luxembourg-december2012.pdf?WT.rss_f=PwC+Luxembourg++Latest+News&WT.rss_ev=a&WT.rss_a=NewsAlert+RE+Luxembourg+December+2012 http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-transparency-compliance-and-exchange-ofinformation.pdf?WT.rss_f=PwC+Luxembourg++Latest+News&WT.rss_ev=a&WT.rss_a=Tax+transparency http://www.ukmediacentre.pwc.com/News-Releases/Finance-Bill-PwC-comments-on-income-andcapital-gains-tax-charges-for-people-with-interests-in-overseas-assets-1339.aspx http://www.ukmediacentre.pwc.com/News-Releases/Finance-Bill-PwC-comments-on-CorporationTax-exit-charges-1335.aspx http://www.ukmediacentre.pwc.com/News-Releases/Autumn-Statement-PwC-on-corporate-taxmeasures-1328.aspx http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/legislation-extendsresearch-credit-resolves-missue.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+Natio nal+Tax+Services+Insight%3A+Fiscal+cliff+legislation+extends+research+credit%2C+resolves+M%2 6Arelated+credit+issue&utm_source=feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc %2Fus%2Fexecutivepress+%28PwC+US+research+and+insights%29 http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/guidance-accounting-assets379gaas.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+Natio nal+Tax+Services+Insight%3A+Guidance+on+accounting+for+assets%3A+What+companies+need+t o+know+about+single%2C+multiple%2C+and+general+asset+accounts&utm_source=feedburner&ut m_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28PwC+US+research +and+insights%29 http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/new-tax-law-extendsbusiness-taxincentives.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+ National+Tax+Services+Insight%3A+New+tax+law+extends+business+tax+incentives&utm_source= feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28Pw C+US+research+and+insights%29 http://www.pwc.com/us/en/washington-national-tax/newsletters/wnts/fiscal-cliff-agreementapproved-bycongress.jhtml?WT.rss_f=PwC+US+research+and+insights&WT.rss_ev=a&WT.rss_a=Washington+N ational+Tax+Services+Insight%3A+Congress+passes+fiscal+cliff+agreement+to+extend+tax+rates+fo r+incomes+below+%24450%2C000%3B+deal+includes+business+%22tax+extenders%22&utm_sourc e=feedburner&utm_medium=feed&utm_campaign=Feed%3A+pwc%2Fus%2Fexecutivepress+%28P wC+US+research+and+insights%29 72 VADEMÉCUM Ven conmigo http://www.pwc.com/us/en/cfodirect/issues/tax/new-tax-law-extends-business-taxincentives.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=New+tax+law+extends+ business+tax+incentives http://www.pwc.com/us/en/cfodirect/events/webcasts/2013-tax-rate-increases-how-will-youaddress-the-impact-on-compensation-programs-webcast-january-162013.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=2013+tax+rate+increases++how+will+you+address+the+impact+on+your+compensation+programs?+%96+January+16,+2013 http://www.pwc.com/us/en/cfodirect/publications/tax-accounting-insights/when-tax-law-enactedor-substantivelyenacted.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=Around+the+world:+When +is+a+tax+law+enacted+or+substantively+enacted? http://www.pwc.com/us/en/cfodirect/issues/tax/2012-year-end-income-tax-accounting-hottopics.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=Accounting+for+Income+Ta xes:+2012+Year-end+Hot+Topics http://www.pwc.lu/en/tax-consulting/docs/pwc-tax-130313.pdf?WT.rss_f=PwC+Luxembourg++Latest+News&WT.rss_ev=a&WT.rss_a=global+fs+tax+newsflash http://www.pwc.lu/en/global-tax-compliance/index.jhtml?WT.rss_f=PwC+Luxembourg++Latest+News&WT.rss_ev=a&WT.rss_a=gtc http://www.pwc.com/us/en/cfodirect/events/webcasts/pwc-quarterly-tax-accounting-webcast-q12013-april-42013.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=PwC%27s+quarterly+tax+acco unting+webcast+-+Q1+2013+%96+April+4,+2013 http://www.pwc.com/us/en/cfodirect/publications/tax-accounting-insights/netting-unrecognizedtaxbenefits.jhtml?WT.rss_f=PwC%27s+CFOdirect&WT.rss_ev=a&WT.rss_a=FASB+issues+exposure+dr aft+proposing+netting+of+unrecognized+tax+benefits+when+a+net+operating+loss+carryforward+o r+tax+credit+carryforward+exists PwC's head of tax, Kevin Nicholson, comments on the Budget Medical device excise tax (updated March 28, 2013) Global FS Tax Newsflash- Impact of EU Financial Transaction Tax on the asset management industry Global Tax Compliance PwC's quarterly tax accounting webcast - Q1 2013 – April 4, 2013 FASB issues exposure draft proposing netting of unrecognized tax benefits when a net operating loss carryforward or tax credit carryforward exists South African Institute of Chartered Accountants (SAICA) - Sudáfrica – Noticias Value-Added Tax levied on membership fees of employees paid by employers should be amended PwC TaxTalk - War on debt podcast China tax - Chinese SAT publicised first official reply on offshore indirect equity transfer Technology - China tax incentives for advanced technology service industries extended to 2018 Asia Pacific Tax Note Private Wealth Services - European Tax Newsletter (June 2013) Flash News- Luxembourg – Extension of the double tax treaty network 73 VADEMÉCUM Ven conmigo Flash News- Luxembourg tax authorities relax rules governing the special tax regime or inbound employees Assessing tax- 2013 tax rate benchmarking study for industrial products and automotive sectors Top 10 mobility issues for Tax Directors to think about Final regulations on deemed asset sale elections offer taxpayers more flexibility The CPA Journal - Estados Unidos de América – Artículos Website of the Month- MSN Money Tax Center http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/8 http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/13 http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/15 http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/36 http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/44 http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/61 http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/58 http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/64 http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/72 http://viewer.zmags.com/publication/847aaf6e#/847aaf6e/75 http://viewer.zmags.com/publication/739cf269#/739cf269/38 http://viewer.zmags.com/publication/739cf269#/739cf269/44 http://viewer.zmags.com/publication/739cf269#/739cf269/59 CPA Calls for Changes in Tax Law to Encourage Innovation in the SME Sector Website of the Month- MSN Money Tax Center Strategies for Reducing the AlternativeMinimum Tax Liability- Considering the AMT’s Design and the Effect of State Taxes Implications of the 2013 ‘Fiscal Cliff’ Deal- ATRA Raises Taxes on Investment Income Criminal Liability of CPAs in Federal Securities Fraud and Tax Fraud Cases- Knowledge, Willful Blindness, and Unawareness Website of the Month- Thomson Reuters Tax & Accounting World Bank - Internacional - Noticias y publicaciones Social spending, taxes and income redistribution in Uruguay United Nations (UN) - Internacional – Noticias CEPAL convoca a debate sobre reformas tributarias en la región DOCUMENTOS NACIONALES 74 VADEMÉCUM Ven conmigo Actualicese.com – Actualidad - Colombia – noticias ¿A qué se expone el revisor fiscal que no firme con salvedades las declaraciones tributarias¿Información contable base de información fiscal- – Gabriel Vásquez Tristancho Ganaderos obligados a llevar contabilidad, estar en el régimen común del IVA y expedir factura de venta http://actualicese.com/normatividad/2012/12/21/resolucion-010269-de-21-12-2012/ Enlace a [La Norma] Formato 1732 antes del Formulario 110 Enlace a [La Cita] La DIAN y su conexión con las NIIF Enlace a Formato 1732, herramienta de análisis para la DIAN sobre impactos de las NIIF (IFRS) ¿Información contable base de información fiscal- – Gabriel Vásquez Tristancho Enlace a Reforma Tributaria- La contabilidad fiscal se tendrá que seguir llevando durante los primeros 4 años de vigencia de las NIIF Enlace a “Hay pocos contadores financieros y muchos tributaristas de coctel” Enlace a Al momento de implementar NIIF, información tributaria será ilegible Autoridades Públicas - Colombia – Legislación DECRETO 803 DEL 24 DE ABRIL DE 2013 Por el cual se reglamenta parcialmente la Ley 1607 de 2012. Relativo al impuesto sobre las ventas y la creación del impuesto nacional al consumo, precisión para su correcta aplicación. DECRETO 702 DEL 12 DE ABRIL DE 2013 Por el cual se reglamentan parcialmente los artículos 375, 376, 381 parágrafo 2°,382,580-1 Y 800 del Estatuto Tributario. DECRETO 699 DEL 12 DE ABRIL DE 2013 Por el cual se reglamentan los artículos 147, 148 Y 149 de la Ley 1607 de 2012. DECRETO 652 DEL 05 DE ABRIL DE 2013 Por el cual se establecen los porcentajes de componente inflacionario no constitutivo de renta, ganancia ocasional, costo o gasto y el rendimiento mínimo anual de préstamos entre las sociedades y socios. DECRETO 601 DEL 01 DE ABRIL DE 2013 Por el cual se deroga el Decreto 1299 de 2006, con sus modificaciones, adiciones y se dictan otras disposiciones DECRETO 568 DEL 21 DE MARZO DE 2013 Por el cual se reglamenta parcialmente la Ley 1607 de 2012 DECRETO 186 DEL 12 DE FEBRERO DE 2013 Por el cual se reglamenta el procedimiento para la aplicación del artículo 10 del "Convenio entre el Reino de España y la República de Colombia para evitar la doble imposición y prevenir la evasión fiscal en materia de impuestos sobre la renta y sobre el patrimonio", y su Protocolo, firmado en Bogotá D. C., el 31 de marzo de 2005, y se reglamenta el procedimiento para la aplicación del artículo 10 del "Convenio entre la República de Chile y la República de Colombia para evitar la doble imposición y para prevenir la evasión fiscal en relación al impuesto a la renta y al patrimonio" y su Protocolo, firmado en Bogotá D. C., el 19 de abril de 2007. Congreso de la República - Colombia - Legislación, proyectos de ley, noticias A sanción presidencial exoneración tributaria para la chatarrización de vehículos 75 VADEMÉCUM Ven conmigo Proyecto de Ley 285 de 2013 Cámara por la cual se expiden normas para la armonización del cobro del impuesto predial y el catastro, entre otras disposiciones. Informe de Ponencia Para Primer debate al Proyecto de Ley 229 de 2012 Cámara, 38 de 2012 Senado por medio de la cual se aprueba el Acuerdo entre el Gobierno de la República de Colombia y la República de la India para evitar la doble imposición y para prevenir la evasión fiscal en relación con el Impuesto sobre la Renta y su protocolo, suscritos en Nueva Delhi, el 13 de mayo de 2011. ACIERTOS Y DESACIERTOS DE LA REFORMA TRIBUTARIA REPARCHEO TRIBUTARIO EN LUGAR DE REFORMA ESTRUCTURAL Tres iniciativas esenciales para el sector económico del país, ya son leyes de la República Por Ley, reglamentarán normas para seguridad en las playas del país Sancionada nueva Ley Marco Aduanero que mejorará competitividad del país "Por lo menos 12 millones de predios se podrán legalizar con la ley país de propietarios" "Declarar patrimonio cultural el Festival de cine de Cartagena, fortalecerá la producción fílmica" San Andrés- Vitrina mundial de la confección colombiana También habrá veedurías para los recursos del Sistema General de Salud Consejo Nacional de Paz sería modificado para dar participación a más sectores sociales Más de 9.700 predios donde funcionan instituciones educativas serían legalizados Ley 1611 por medio de la cual se aprueba el "Acuerdo de reconocimiento mutuo de títulos y grados académicos de educación superior universitaria entre el Gobierno de la República de Colombia y el Gobierno del Reino de España", suscrito en Mar del Plata, Argentina, el 4 de diciembre de 2010 Ley 1609 por la cual se dictan normas generales a las cuales debe sujetarse el Gobierno para modificar los aranceles, tarifas y demás disposiciones concernientes al Régimen de Aduanas LEY 1607 DEL 26 DE DICIEMBRE DE 2012 POR LA CUAL SE EXPIDEN NORMAS EN MATERIA TRIBUTARIA Y SE DICTAN OTRAS DISPOSICIONES LEY 1606 DEL 21 DE DICIEMBRE DE 2012 POR LA CUAL SE DECRETA EL PRESUPUESTO DEL SISTEMA GENERAL DE REGALÍAS PARA EL BIENIO DEL 1° DE ENERO DE 2013 AL 31 DE DICIEMBRE DE 2014. LEY 1593 DEL 10 DE DICIEMBRE DE 2012 POR EL CUAL SE DECRETA EL PRESUPUESTO DE RENTA Y RECURSOS DE CAPITAL Y LEY DE APROPIACIONES PARA LA VIGENCIA FISCAL DEL 1° DE ENERO AL 31 DE DICIEMBRE DE 2013 Texto Aprobado en Comisión del Proyecto de ley 103 de 2012 Senado TEXTO DEFINITIVO (Aprobado en la Comisión Séptima Constitucional Permanente del honorable Senado de la República, en sesión ordinaria de fecha diciembre 5 de 2012, según Acta número 21, Legislatura 2012-2013) AL PROYECTO DE LEY NÚMERO 103 DE 2012 SENADO por la cual se incentiva la generación de empleo, modificando el artículo 11 de la Ley 1429 de 2010. Texto Aprobado en Sesión Plenaria al Proyecto de Ley 65 de 2012 Senado TEXTO definitivo APROBADO AL PROYECTO DE LEY NÚMERO 65 DE 2012 SENADO, ACUMULADO CON EL PROYECTO DE LEY NÚMERO 31 DE 2012 SENADO Aprobado en sesión plenaria el día 4 de diciembre de 2012 por medio de la cual se regula el derecho fundamental de petición y se sustituye un título del Código de Procedimiento Administrativo y de lo Contencioso Administrativo. Informe de Ponencia Segundo Debate Proyecto de Ley 81 de 2012 Senado por la cual se dictan normas para suprimir y prohibir la contratación laboral, mediante Cooperativas de Trabajo Asociado y demás formas de tercerización laboral. Concepto Jurídico del Ministerio de Salud y Protección Social al P.L. 174 de 2012 Cámara, 143 de 2011 Senado CONCEPTO JURÍDICO DEL MINISTERIO DE SALUD Y PROTECCIÓN SOCIAL AL PROYECTO DE LEY NÚMERO 174 DE 2012 CÁMARA, 143 DE 2011 SENADO por la cual se 76 VADEMÉCUM Ven conmigo establecen reglas especiales para disolver sociedades, se crea un trámite breve de liquidación y se establecen otras disposiciones. Informe de Ponencia Segundo Debate Proyecto de Ley 143 de 2012 Cámara, 200 de 2012 Senado por la cual se promueve el acceso al crédito y se dictan normas sobre garantías mobiliarias. Informe de Ponencia Segundo Debate Proyecto de Ley 184 de 2012 Cámara por medio de la cual se modifica el contrato de aprendizaje y se dictan otras disposiciones. PRESENTARÁN PROYECTO DE LEY PARA EVITAR COBROS ABUSIVOS DEL IMPUESTO PREDIAL Informe de Ponencia Segundo Debate Proyecto de Ley 262 de 2012 Senado, 006 de 2011 Cámara por medio de la cual se establece una exoneración tributaria sobre el impuesto de vehículos automotores y se dictan otras disposiciones. Informe de Ponencia Para Primer debate al Proyecto de Ley 215 de 2012 Cámara, 34 de 2012 Senado por medio de la cual se aprueba el Convenio entre la República de Corea y la República de Colombia para evitar la doble imposición y para prevenir la evasión fiscal con relación al impuesto sobre la renta y su Protocolo suscritos en Bogotá, D.C., el 27 de julio de 2010. Proyecto de Ley 275 de 2013 Cámara por medio de la cual se modifica la Ley 25 de 1921, y se dictan otras disposiciones. A sanción presidencial exoneración tributaria para la chatarrización de vehículos Proyecto de Ley 285 de 2013 Cámara por la cual se expiden normas para la armonización del cobro del impuesto predial y el catastro, entre otras disposiciones. Comunidad Contable - Colombia - Noticias 10 aspectos claves de la reforma tributaria para contadores públicos Integración de las NIIF con la normatividad tributaria Dirección de Impuestos y Aduanas Nacionales (DIAN) - Colombia – Noticias Proyecto de decreto Por el cual se reglamenta la devolución del Impuesto sobre las ventas a los turistas extranjeros no residentes en Colombia por la compra de bienes en el territorio nacional Impuesto al consumo Formularios 300 y 310 Decreto 0568 2013- Impuesto a la gasolina y acpm 48 Hoy comienza a regir tabla de retención mínima Lo que debe saber de Relevancia Tributaria Información importante para declarantes del impuesto de renta Resolución 010269 por la cual se establecen nuevos Grandes Contribuyentes y se excluyen algunas sociedades y/o entidades de esta calificación Por la cual se dictan normas generales a las cuales debe sujetarse el gobierno para modificar los aranceles, tarifas y demás disposiciones concernientes al régimen de aduanas http://www.dian.gov.co/descargas/normatividad/2013/Leyes/Ley_1609_02012013.pdf DECRETO Por el cual se reglamenta parcialmente el Estatuto Tributario http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0099_25_Enero_2013.pdf 77 VADEMÉCUM Ven conmigo DECRETO Por el cual se modifica el Decreto 2766 de 2012 http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0112_30012013.pdf RESOLUCIÓN Por la cual se reglamentan algunas disposiciones del Decreto 2261 de 2012 y se modifica la Resolución 7408 de 2010 http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_000001_Enero_04_ 2013.pdf RESOLUCIÓN Por la cual se modifica el horario de trabajo de la Dirección Seccional de Impuestos y Aduanas de Sincelejo http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_006_10_Enero_201 3_Modf_Horario.pdf RESOLUCIÓN Por la cual se prescriben y habilitan los formularios y formatos para el cumplimiento de la sobligaciones tributarias, aduaneras y cambiarias correspondientes al año 2013 y se fijan los precios de venta al público http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_000007_25_Enero_ 2013.pdf RESOLUCIÓN Por la cual se adiciona la Resolución 4240 de 2000 y se dictan otras disposiciones http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion_Reglamentaria_00 009_28012013.pdf Proyecto de Resolución que señala el procedimiento para administrar el cupo anual establecido en el Acuerdo parcial entre Colombia y Venezuela Proyecto de Decreto plazos para la presentación de las declaraciones tributarias para el año 2013 1 Responsables del impuesto al consumo deberán utilizar facturación autorizada por la DIAN Decreto 2714 de 2012, reglamenta los articulos 70 y 73 del Estatuto Tributario 3 DIAN destruye 40 toneladas de contrabando Resolución 000001 del 4 de enero de 2013 Impuesto al consumo Proyecto de Decreto que reglamenta el tema Retención en la fuente para empleados por concepto de ingresos laborales en el Estatuto Tributario Decreto 099 del 25 de enero de 2013 Por el cual se reglamenta parcialmente el Estatuto Tributario Proyecto de resolución por la cual se prescribe el formato para expedir el CP Proyecto de resolución que establece la forma, contenido y términos para CP Proyecto circular por el cual se señala el procedimiento para el cálculo de los intereses moratorios Proyecto de decreto que reglamenta parcialmente el artículo 850-1 del Estatuto Tributario o compensación del impuesto sobre las ventas en materiales de construcción utilizados en vivienda de interés social Proyecto de decreto que reglamenta el artículo 29 de la Ley 344 de 1996 23. La Dian frena ingreso ilegal de 260 mil dólares Decreto 0187 Febrero 12 de 2013- Por el cual se modifica y adiciiona el Decreto 2634 de 2012 Rut actualizado en línea es válido para efectos legales 19. Nueva oportunidad para que morosos se pongan al día Proyecto de decreto por el cual se reglamentan los artículos 147, 148 y 149 de la Ley 1607 de 2012 Proyecto de decreto por el cual se reglamenta parcialmente la Ley 1607 de 2012 78 VADEMÉCUM Ven conmigo DECRETO Por el cual se modifica el artículo 23-1 del decreto 2634 de 2012, adicionado por el Decreto 0187 de 2013 http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0395_07032013.pdf DECRETO Por el cual se reglamenta parcialmente la Ley 1607 de 2012 http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0568_2013_GASOLINA.p df DECRETO Por el cual se reglamenta parcialmente la Ley 1607 de 2012 http://www.dian.gov.co/descargas/normatividad/2013/Decretos/Decreto_0568_21032013.pdf RESOLUCIÓN Por la cual se adiciona un Parágrafo al artículo 2 de la Resolución 139 de 2012 http://www.dian.gov.co/dian/13Normatividad.nsf/fa3eae82f6154e4a05256f88006679fd/3da5a3489d8 38cee05257b240060a695?OpenDocument RESOLUCIÓN Por la cual se modifica la jornada laboral ordinaria y el horario de atención al público, en la Dirección Seccional de Impuestos de Tuluá http://www.dian.gov.co/descargas/normatividad/2013/Resoluciones/Resolucion%2000036_04032013 .pdf RESOLUCIÓN Por la cual se prescribe el formulario para la presentación de la Declaración de Renta y Complementarios o de Ingresos y Patrimonio por el año gravable 2012, por parte de las personas jurídicas y asimiladas y personas naturales y asimiladas, obligadas a llevar contabilidad, y se señala el formato para el suministro de la información con relevancia tributaria http://www.dian.gov.co/dian/13Normatividad.nsf/fa3eae82f6154e4a05256f88006679fd/07e975c3a6d b70a105257b2600736606?OpenDocument Proyecto Decreto CREE de 2013- Por medio del cual se reglamenta parcialmente la Ley 1607 de 2012 Proyecto de decreto Por el cual se reglamenta la devolución del Impuesto sobre las ventas a los turistas extranjeros no residentes en Colombia por la compra de bienes en el territorio nacional Federación Nacional de Comerciantes FENALCO - Colombia – Noticias MinHacienda reglamenta impuesto nacional al consumo en bares y restaurantes MinHacienda publica proyecto de decreto reglamentario de la reforma tributaria con relación al RUT MinComercio publica proyecto de decreto por el cual se modifica el régimen de zonas francas Comunicado de la DIAN sobre falsas sanciones económicas Texto conciliado de la Reforma Tributaria Ponencia para ultimo debate de de la Reforma Tributaria Formulario para declaración del impuesto al consumo Solicitudes de devolución y compensación del IVA de periodos gravables anteriores no requieren presentar declaración de renta Nuevo proyecto de decreto reglamentario de la reforma tributaria disponible para comentarios MinHacienda reglamenta artículos de la reforma tributaria (ley 1607 de 2012) Nueva demanda de inconstitucionalidad contra la reforma tributaria (ley 1607 de 2012) 79 VADEMÉCUM Ven conmigo DIAN presenta instructivo para la declaración de renta y complementarios de personas jurídicas Se decretan porcentajes de componente inflacionario no constitutivo de renta, ganancia ocasional, costo o gasto Efecto Reforma Tributaria- manejo de la economía y política monetaria se traduce en menores costos de endeudamiento para los colombianos A comentarios proyecto de decreto que regula criterios de exclusión y exención de IVA e impuesto nacional al consumo Ministerio de Hacienda presenta proyecto de decreto reglamentario del impuesto sobre la renta para la equidad (CREE) Instituto Nacional de Contadores Públicos (INCP) - Colombia – Noticias Costo fiscal del endeudamiento a partir del 2013 Formulario de renta personas jurídicas ¿Información contable base de información fiscalRetención en la fuente para empleados, trabajadores por cuenta propia y otros (I) Ley 1607, una reforma tributaria compleja y con efectos impredecibles Reforma tributaria- retención trabajadores independientes Llegó la reforma tributaria Nuevos derroteros en la devolución de los saldos a favor Un cierre contable y fiscal 2012 mas los efectos de la reforma tributaria Empleados y trabajadores por cuenta propia Contabilidad fiscal para los IVAs descontables Ganado bovino exento de IVA (II) DECRETO 444 DEL 14 DE MARZO DE 2013 Por el cual se establecen disposiciones para regular la importación de mercancías usadas clasificada en la subpartida 8905.10.00.00 del Arancel de Aduanas, en el marco del artículo 3° del Decreto 2261 de 2012 Retención mínima- cálculo de la tarifa en el último rango de la tabla Los imaginarios gastos no deducibles Tasa de interés simple Formulario de renta personas jurídicas ¿Información contable base de información fiscalTAX TIPS patrimonios de familia Ministerio de Hacienda y Crédito Público - Colombia - Noticias y legislación Boletín No. 0046 Colombia y Estados Unidos negocian Acuerdo de Intercambio de Información Tributaria Gobierno Nacional supera Meta Fiscal de 2012 y el Sector Público No Financiero alcanza el mayor superávit registrado en los últimos 49 años “Colombia converge al equilibrio fiscal y macroeconómico”- MinHacienda Colombia emite títulos TES en pesos a 15 años a la menor tasa de interés de la historia para este plazo 80 VADEMÉCUM Ven conmigo Findeter cuenta con $2,45 billones para financiar proyectos de infraestructura en las regiones en este 2013 Gobierno Nacional anuncia el cumplimiento de metas fiscales 2012 y redención anticipada de deuda por $2.3 billones Remuneración mínima en Colombia para el año 2013 será de $660 mil pesos, un incremento del 4,02% "A los empresarios- formalizar a los trabajadores y crear empleo, y a los sectores populares- la reforma es apoyo y alivio a la clase trabajadora" “Pasó la prueba el concepto de fondo de esta Reforma que es la sustitución de los impuestos al empleo por impuestos a las utilidades” Crecimiento económico proyectado para el 2012 estará entre el 4% y 4.5%- MinHacienda Plenarias de Cámara y Senado aprueban Proyecto de Ley de Reforma Tributaria ‘Reforma Tributaria quedó bien y cumplirá objetivo de generar más empleo y equidad’- Presidente Santos OCAD del Meta aprobó proyectos por $178.659 millones Decreto 2739 por el cual se establece el auxilio de transporte Ministerio del Trabajo Decreto 2738 por el cual se fija el salario mínimo legal Efecto Reforma Tributaria- manejo de la economía y política monetaria se traduce en menores costos de endeudamiento para los colombianos Boletín No. 0046 Colombia y Estados Unidos negocian Acuerdo de Intercambio de Información Tributaria Comunicado No. 0031 Gobierno Nacional supera Meta Fiscal de 2012 y el Sector Público No Financiero alcanza el mayor superávit registrado en los últimos 49 años Comunicado No. 0030 Exitosa Colocación de $600 mil millones en Títulos TES &#61623. Boletín No. 0042 Plan de Impulso a la Productividad y el Empleo no afectará metas fiscales. Colombia y Estados Unidos negocian Acuerdo de Intercambio de Información Tributaria. Gobierno Nacional supera Meta Fiscal de 2012 y el Sector Público No Financiero alcanza el mayor superávit registrado en los últimos 49 años Exitosa Colocación de $600 mil millones en Títulos TES Ministerio de Comercio, Industria y Turismo - Colombia - Noticias Alivio tributario para exportadores de servicios Presidencia de la República - Colombia - Noticias Gobierno reglamentó beneficio de deducción de la renta para empleadores que ocupen a trabajadoras mujeres víctimas de la violencia Con la Reforma Tributaria se crearán más empleos formales Reforma Tributaria no gravará los almuerzos económicos, los populares ‘corrientazos’ DECRETO 2763 DEL 28 DE DICIEMBRE DE 2012 Por medio del cual se reglamenta parcialmente la ley 1607 de 2012 81 VADEMÉCUM Ven conmigo DECRETO 2729 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamenta el parágrafo 10 del artículo 61 de la Ley 388 de 1997 relativo al anuncio de programas, proyectos u obras de utilidad pública o interés social" DECRETO 2714 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamentan los artículos 70 y 73 del Estatuto Tributario DECRETO 2713 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamenta el artículo 69 de la Ley 1151 de 2007, el artículo 101 de la Ley 1450 de 2011, en relación con el Fondo de Estabilización de Precios de los Combustibles, FEPC y se dictan otras disposiciones DECRETO 2677 DEL 21 DE DICIEMBRE DE 2012 Por el cual se reglamentan algunas disposiciones del Código General del Proceso sobre los procedimientos de insolvencia de la persona natural no comerciante y se dictan otras disposiciones DECRETO 2669 DEL 21 DE DICIEMBRE DE 2012 Por el cual se reglamenta la actividad de factoring que realizan las sociedades comerciales, se reglamenta el artículo 8º de la Ley 1231 de 2008, se modifica el artículo 5° del Decreto 4350 del 2006 y se dictan otras disposiciones DECRETO 2642 DEL 17 DE DICIEMBRE DE 2012 Por el cual se reglamenta transitoriamente la Ley 1530 de 2012 DECRETO 2641 DEL 17 DE DICIEMBRE DE 2012 Por el cual se reglamentan los artículos 73 y 76 de la Ley 1474 de 2011 DECRETO 2637 DEL 17 DE DICIEMBRE DE 2012 "Por el cual se reglamenta el artículo 112 de la Ley 1450 de 2011 DECRETO 2636 DEL 17 DE DICIEMBRE DE 2012 Por el cual se reglamenta el artículo 150 de la Ley 1450 de junio de 2011 y el artículo 2° de la Ley 1547 de 2012, en relación con el incentivo a la permanencia y calidad de la Educación Superior por medio de la condonación de la deuda de los créditos otorgados a través del ICETEX DECRETO 2634 DEL 17 DE DICIEMBRE DE 2012 Por el cual se fijan los lugares y plazos para la presentación de las declaraciones tributarias y para el pago de los impuestos, anticipos y retenciones en la fuente y se dictan otras disposiciones DECRETO 2580 DEL 13 DE DICIEMBRE DE 2012 Por el cual se reajustan los valores absolutos del Impuesto sobre Vehículos Automotores de que trata el artículo 145 de la Ley 488 de 1998, para el año gravable 2013 Secretaría Distrital de Hacienda (Bogotá) - Colombia - Noticias Secretaría de Hacienda extenderá su servicio a cinco centros comerciales para impuesto de Vehículos Más de 5 mil contribuyentes de Bogotá reciben formación para el pago de sus impuestos Departamento Nacional de Planeación Decreto 2783 Por el cual se determinan los porcentajes de incremento de los avalúos catastrales para la vigencia de 2013 Secretaría de Hacienda extenderá su servicio a cinco centros comerciales para impuesto de vehículos Motos de más de 125 cm3 también pueden ahorrarse 10% de descuento en impuesto de vehículos Secretaría de Hacienda atiende directamente en las localidades sobre predial Más de 5 mil contribuyentes de Bogotá reciben formación para el pago de sus impuestos Las cinco claves del predial para 2013 82 VADEMÉCUM Ven conmigo 83 VADEMÉCUM Ven conmigo ADVERTENCIA: Muchas de las direcciones electrónicas incrustradas en o asociadas con los títulos de esta sección SOLO harán conexiones exitosas si el respectivo computador es reconocido por los sistemas de seguridad que gestionan al acceso a las publicaciones. En varios casos la referencia muestra únicamente una reseña o un artículo corto. Accounting, Auditing & Accountability Journal Volumen 26 Número 6 http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=6 Volumen 26 Número 5 http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=5 Volumen 26 Número 4 http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=4 Volumen 26 Número 3 http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=3 Volumen 26 Número 2 http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=2 Volumen 26 Número 1 http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=26&issue=1 ACCOUNTING & TAX LA RELEVANCIA DE LOS GASTOS DE I+D. ESTUDIO EMPÍRICO EN EL SECTOR DEL AUTOMÓVIL/THE VALUE-RELEVANCE OF THE R&D EXPENDITURES. 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Aproximación a los factores que influyen en la divulgación de información sobre RSC en empresas de América Latina La contabilidad vista como dispositivo de poder: aproximación interpretativa desde la perspectiva foucaultiana Adscripción de la contabilidad en la estructura general del conocimiento Corrientes educativas internacionales presentes en programas de contaduría pública DIALNET Invenio: Revista de investigación académica La Teoría del valor http://dialnet.unirioja.es/servlet/articulo?codigo=4233524 Las Políticas regionales de México, Brasil y Venezuela con respecto a la integración de América Latina http://dialnet.unirioja.es/servlet/articulo?codigo=4233848 Algunas consideraciones sobre la utilidad actual de una interpretación whig de la historia del análisis económico http://dialnet.unirioja.es/servlet/articulo?codigo=4233938 La Volatilidad en mercados financieros y de commodities http://dialnet.unirioja.es/servlet/articulo?codigo=4234594 Evolución en Argentina de la normativa dictada a través de diversos organismos de regulación y supervisión estatal, Primera parte http://dialnet.unirioja.es/servlet/articulo?codigo=4235922 Femineidad y masculinidad en la organización del trabajo 86 VADEMÉCUM Ven conmigo http://dialnet.unirioja.es/servlet/articulo?codigo=4237219 ¿Ahora o después?: efectos de la presión del tiempo sobre la postergación de las decisiones http://dialnet.unirioja.es/servlet/articulo?codigo=4237475 EBSCO Fundamentos de economía, Marcela Astudillo, Jorge Paniagua (colaborador), Instituto de Investigaciones Económicas-unam, probooks http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=5&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Ocho lecciones de y para América Latina* http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=5&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 La adopción del e-Gobierno en entornos voluntarios Cayetano Medina Molinaa,∗, Ramón Rufin Morenob y Manuel Rey Morenoc http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=5&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 La competencia lingüística en el Espacio Europeo de Educación Superior desde la perspectiva del docente. El caso espa˜nol en el contexto europeo http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=5&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 The Role of Reputable Auditors and Underwriters in the Design of Bond Contracts http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 The Effect of Client Importance and Auditor Tenure on Accounting Conservatism: Evidence from Chinese Companies http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Do Former Audit Firm Partners on Audit Committees Procure Greater Nonaudit Services from the Auditor? http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Financial Statement Disaggregation Decisions and Auditors’ Tolerance for isstatement http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 EFECTO DEL CONOCIMIENTO CULTURAL EN LA PERCEPCIÓN DE LOS AUDITORES: CONTROLES INTERNOS Y FRAUDE http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 87 VADEMÉCUM Ven conmigo Decentralized Deterrence, with an Application to Labor Tax Auditing http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing Is Enough? http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 The Contagion Effect of Low-Quality http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Limiting Liability? – Risk and Ambiguity Attitudes Under Real Losses http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Investor Skepticism and Creative Accounting: The Case of a French SME Listed on Alternext http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 How Much Does IFRS Cost? IFRS Adoption and Audit Fees http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Arranger Certification in Project Finance http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 A ROBUST UNSUPERVISED METHOD FOR FRAUD RATE ESTIMATION http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 ORGANIZATIONAL STRUCTURE, BOARD COMPOSITION, AND RISK TAKING IN THE U.S. PROPERTY CASUALTY INSURANCE INDUSTRY http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Arranger Certification in Project F http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 LAGGED EFFECTS OF TRAINING ON FINANCIAL PERFORMANCE: EVIDENCE FROM LONGITUDINAL http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 The Effectiveness of SOX Regulation: An Interview Study of Corporate Directors http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 ENVIRONMENTAL PERFORMANCE AND RESPONSIBLE CORPORATE GOVERNANCE: AN EMPIRICAL NOTE http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 MANAGERIAL INCENTIVES FOR EARNINGS MANAGEMENT AMONG LISTED FIRMS: EVIDENCE FROM FIJI http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 88 VADEMÉCUM Ven conmigo FISCAL ILLUSION FROM PROPERTY REASSESSMENT? AN EMPIRICAL TEST OF THE RESIDUAL http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 A ROBUST UNSUPERVISED METHOD FOR FRAUD RATE ESTIMATION http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 FISCAL ILLUSION FROM PROPERTY REASSESSMENT? AN EMPIRICAL TEST OF THE RESIDUAL http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Annotated Listing of New Books http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Was European Integration Nice while It Lasted? http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Targeting with Agents http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 Preferences for Truthfulness: Heterogeneity among and within Individuals† http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 QUALITY OF GOVERNANCE AND THE MARKET VALUE OF CASH: EVIDENCE FROM SPAIN http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 CORPORATE GOVERNANCE AND INFORMATION CONTENT OF STOCK TRADES: EVIDENCE FROM S&P 100 COMPANIES http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 The Impact of CFO Gender on Bank Loan Contracting http://web.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=11&sid=b718a7b1-0ba6-4dfd-b6aae94591993db5%40sessionmgr112&hid=125 EBSCO HOST ANNUITIES, A REVIEW AND ANALYSIS DEVELOPING A GREY ACTIVITY BASED COSTING (G-ABC) METHOD TO CAPTURE THE INHERENT UNCERTAINTY IN IDENTIFYING COST DRIVERS' CONSUMPTION RATES CAPITAL STRUCTURE CHOICES AND SURVIVAL IN A DEREGULATED ENVIRONMENT OWNERSHIP AND CONTROL RIGHTS' ALLOCATIONS AND INCOMPLETE CONTRACTS: EMPIRICAL ANALYSIS OF DRUG DEVELOPMENT PARTNERSHIPS DO ANALYSTS REMOVE EARNINGS MANAGEMENT WHEN FORECASTING EARNINGS? RECONCILING COST CALCULATIONS AND MANAGEMENT CONTROL TOOLS IN MUNICIPAL SERVICES: AN EMPIRICAL 89 VADEMÉCUM Ven conmigo STUDYhttp://search.proquest.com/docview/1368612923/fulltextPDF/13EE6D79FC461604AE0/1?acc ountid=13250 EBRARY Flawed Advice and the Management Trap : How Managers Can Know When They're Getting Good Advice and When They're Not Nonprofit Consulting : What Nonprofits and Consultants Need to Know Why Should the Boss Listen to You? : The Seven Disciplines of the Trusted Strategic Advisor Million Dollar Consulting Proposals : How to Write a Proposal That Is Accepted Every Time Business Consulting : A Guide to How It Works and How to Make It Work PROQUEST. NOTICIAS FINANCIERAS EE.UU. investiga a IBM por corrupcion en la Argentina: [Source: NoticiasFinancieras http://search.proquest.com/noticiasfinancieras/docview/1348823282/13EEB25588366D52D21/2?acco untid=13250 Los mayores errores financieros en Excel http://search.proquest.com/noticiasfinancieras/docview/1328555307/13EEB25588366D52D21/3?acco untid=13250 Informe de Lanata: el escandalo Farina-Baez y #LaRutaDelDineroK http://search.proquest.com/noticiasfinancieras/docview/1326725037/13EEB25588366D52D21/4?acco untid=13250 CMPC encuentra irregularidades en su firma en el país http://search.proquest.com/noticiasfinancieras/docview/1314504260/13EEB25588366D52D21/5?acco untid=13250 CMPC descubre irregularidades contables en negocio de papel tissue en Colombia http://search.proquest.com/noticiasfinancieras/docview/1313910008/13EEB25588366D52D21/6?acco untid=13250 Acme Packet anuncia los resultados del cuarto trimestre de 2012 http://search.proquest.com/noticiasfinancieras/docview/1284270027/13EEB25588366D52D21/7?acco untid=13250 Dilema fiscal de EU: ?Crisis o reforma? http://search.proquest.com/noticiasfinancieras/docview/1282083049/13EEB25588366D52D21/8?acco untid=13250 Academy of Accounting and Financial Studies Journal RECONCILING COST CALCULATIONS AND MANAGEMENT CONTROL TOOLS IN MUNICIPAL SERVICES: AN EMPIRICAL STUDY. Avelé, D. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 109-125. Retrieved from http://search.proquest.com/docview/1368612941?accountid=13250 90 VADEMÉCUM Ven conmigo DEVELOPING A GREY ACTIVITY BASED COSTING (G-ABC) METHOD TO CAPTURE THE INHERENT UNCERTAINTY IN IDENTIFYING COST DRIVERS' CONSUMPTION RATES. Raeesi, R., & Amini, A. (2013). Academy of Accounting and Financial Studies Journal, 17(2), 41-56. Retrieved from http://search.proquest.com/docview/1368612862?accountid=13250 Accounting, Auditing & Accountability Journal THE PRACTICE TURN IN ENVIRONMENTAL REPORTING. Lodhia, S., & Jacobs, K. (2013). Accounting, Auditing & Accountability Journal, 26(4), 595-615. doi: http://dx.doi.org/10.1108/09513571311327471 POWER AND PERFORMANCE. Yang, C., & Modell, S. (2013). Accounting, Auditing & Accountability Journal, 26(1), 101-132. doi: http://dx.doi.org/10.1108/09513571311285630 ACCOUNTING AMBIGUITY AND STRUCTURAL CHANGE. Englund, H., Gerdin, J., & Abrahamsson, G. 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Retrieved from http://search.proquest.com/docview/1324445145?accountid=13250 REFLECTIONS ON THE ORIGINS OF MODERN ACCOUNTING. Lee, T. A. (2013). Accounting History, 18(2), 141-161. doi: http://dx.doi.org/10.1177/1032373212470548 AN INSTITUTIONAL PERSPECTIVE ON THE DEVELOPMENT OF CANADA'S FIRST PUBLIC ACCOUNTS.Baker, R., & Rennie, M. D. (2013). Accounting History, 18(1), 31-50. Retrieved from http://search.proquest.com/docview/1324440498?accountid=13250 THE AMERICAN INSTITUTE OF ACCOUNTANTS AND THE PROFESSIONALIZATION OF AUDITING: THE CAMPAIGN TO END TEMPORARY AUDIT STAFF AND PROMOTE THE NATURAL BUSINESS YEAR, 1923-1960. Doron, M. E. (2013). Accounting History, 18(2), 257-269. doi: http://dx.doi.org/10.1177/1032373213479335 ACCOUNTING FOR ETERNAL GLORY: FINANCIAL STATEMENTS ON TEMPLE STELAE IN NINETEENTH-CENTURY SOUTH CHINA. Wissler, T. E. (2013). Accounting History, 18(2), 229255. doi: http://dx.doi.org/10.1177/1032373212471529 92 VADEMÉCUM Ven conmigo CONTEMPORARY EVOLUTIONS IN COSTING METHODS: UNDERSTANDING THESE TRENDS THROUGH THE USE OF EQUIVALENCE METHODS IN FRANCE. Levant, Y., & Zimnovitch, H. (2013). Accounting History, 18(1), 51-75. Retrieved from http://search.proquest.com/docview/1324445144?accountid=13250 Accounting Horizons A FRAMEWORK FOR RESEARCH ON CORPORATE ACCOUNTABILITY REPORTING.Ramanna, K. (2013). Accounting Horizons, 27(2), 409-432. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=88 222032&lang=es&site=ehost-live AUDIT PARTNER PERCEPTIONS OF POST-AUDIT REVIEW MECHANISMS: AN EXAMINATION OF INTERNAL QUALITY REVIEWS AND PCAOB INSPECTIONS. Houston, R. W., & Stefaniak, C. M. (2013). 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Abacus, 49(2), 242-267. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87 917965&lang=es&site=ehost-live Asian Journal Of Business Management THE SIMPLE ANALYSIS OF IMPACT ON FINANCIAL OUTSOURCING BECAUSE OF THE RISING OF CLOUD ACCOUNTING.Ling, Z., & Wenlin, G. (2013). Asian Journal Of Business Management, 5(1), 140-143. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86 149120&lang=es&site=ehost-live Accountancy Ireland CLIENT WHISPERING TIPS FOR ACCOUNTING FIRMS.McCarthy, J. (n.d). Accountancy Ireland, vol. 45, no. 1 (Feb 2013), p. 24-25. http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1312492442/fulltextPDF/embed ded/YEJQPHR206L7COCD?source=fedsrch Academy of Educational Leadership Journal DEVELOPING A WRITTEN RESEARCH PRODUCTIVITY POLICY FOR A DEPARTMENT OF ACCOUNTING: A CASE STUDY.Walker, K. B., Fleishman, G. M., & Stephenson, T. (2013). Academy of Educational Leadership Journal, 17(3), 117-139. Retrieved from http://search.proquest.com/docview/1369310202?accountid=34489 Behavioral Research In Accounting CHARITIES IN COMPETITION: EFFECTS OF ACCOUNTING INFORMATION ON DONATING ADJUSTMENTS. van der Heijden, H. (2013). Behavioral Research In Accounting, 25(1), 1-13. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86 459220&lang=es&site=ehost-live THE EFFECTIVENESS OF SOX REGULATION: AN INTERVIEW STUDY OF CORPORATE DIRECTORS. Cohen, J. R., Hayes, C., Krishnamoorthy, G., Monroe, G. S., & Wright, A. M. (2013). Behavioral Research In Accounting, 25(1), 61-87. 96 VADEMÉCUM Ven conmigo http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86 459217&lang=es&site=ehost-live THE EFFECT OF MANAGERS' ENABLING PERCEPTIONS ON COSTING SYSTEM USE, PSYCHOLOGICAL EMPOWERMENT, AND TASK PERFORMANCE. Mahama, H., & Cheng, M. M. (2013). Behavioral Research In Accounting, 25(1), 89-114. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86 459221&lang=es&site=ehost-live Business Wire RESEARCH AND MARKETS: 2013 ACCOUNTING FOR BUSINESS COMBINATIONS, GOODWILL, AND OTHER INTANGIBLE ASSETS: INTERPRETATIONS OF U.S. AND INTERNATIONAL ACCOUNTING STANDARDS.Roig, R. & Ruble B. (2013). Business Wire. http://www.researchandmarkets.com/research/6hpvkb/accounting_for RESEARCH AND MARKETS: 'ACCOUNTING FOR LEASES: INTERPRETATIONS OF U.S. GAAP' CONSIDERS RELEVANT LITERATURE FROM THE FASB, EITF, AICPA AND SEC. Business Wire. (Feb 5, 2013). http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1284186173/fulltext/embedded/ YEJQPHR206L7COCD?source=fedsrch Cuadernos de Economía METODOLOGÍA PARA UN SCORING DE CLIENTES SIN REFERENCIAS CREDITICIAS. EspinGarcía, O. y Rodríguez-Caballero. C. (2013). Cuadernos de Economía, 32(59), 139-165. http://www.fce.unal.edu.co/index.php?option=com_content&task=view&id=1307&Itemid=658 Critical Perspectives on Accounting FURTHER CRITICAL REFLECTIONS ON A CONTRIBUTION TO THE METHODOLOGICAL ISSUES DEBATE IN ACCOUNTING. Gallhofer, S., Haslam, J., & Yonekura, A. (2013). Critical Perspectives on Accounting, 24(3), 191-206. doi: http://dx.doi.org/10.1016/j.cpa.2012.09.005 CRITICAL ACCOUNTING AND COMMUNICATIVE ACTION: ON THE LIMITS OF CONSENSUAL DELIBERATION.Brown, J., & Dillard, J. (2013). Critical Perspectives on Accounting, 24(3), 176-190. doi: http://dx.doi.org/10.1016/j.cpa.2012.06.003 Corporate Governance STAKEHOLDERS, ACCOUNTABILITY AND THE THEORY-PRACTICE GAP IN DEVELOPING NATIONS' CORPORATE GOVERNANCE SYSTEMS: EVIDENCE FROM UGANDA. Wanyama, S., Burton, B., & Helliar, C. (2013). Corporate Governance, 13(1), 18-38. doi : http://dx.doi.org/10.1108/14720701311302396 97 VADEMÉCUM Ven conmigo RETHINKING THE PRIMACY OF BOARD EFFICACY FOR GOVERNANCE: EVIDENCE FROM INDIA. Gill, S. (2013). Corporate Governance, 13(1), 99-129. doi: http://dx.doi.org/10.1108/14720701311302440 CORPORATE GOVERNANCE IN ISLAMIC FINANCIAL INSTITUTIONS: THE ISSUES SURROUNDING UNRESTRICTED INVESTMENT ACCOUNT HOLDERS. Magalhães, R., & AlSaad, S. (2013). Corporate Governance, 13(1), 39-57. doi: http://dx.doi.org/10.1108/14720701311302404 THE ISO 26000 GUIDANCE ON SOCIAL RESPONSIBILITY INTERNATIONAL STANDARD: WHAT ARE THE BUSINESS GOVERNANCE IMPLICATIONS? Hemphill, T. (2013). Corporate Governance, 13(3), 305-317. doi: http://dx.doi.org/10.1108/CG-08-2011-0062 Corporate Business Taxation Monthly RESTRUCTURING THE RESEARCH TAX CREDIT. Kent, M., & Feinschreiber, R. (2013). Corporate Business Taxation Monthly, 14(5), 21-24. Retrieved from http://search.proquest.com/docview/1365799102?accountid=13250 MULTISTATE TAXATION. Tatarowicz, P. M., & Friedman, T. W. (2013). Corporate Business Taxation Monthly, 14(7), 5-6. Retrieved from http://search.proquest.com/docview/1366049698?accountid=34489 INTERNATIONAL TAX DEVELOPMENTS. Tanenbaum, E., Croker, J., Littlefield, C., & Ripley, H. (2013). Corporate Business Taxation Monthly, 14(7), 7-12. Retrieved from http://search.proquest.com/docview/1366050842?accountid=34489 TAX ASPECTS OF NEW YORK CITY'S BUILDING ENERGY BENCHMARKING PROJECT. Goulding, C. R., Albanese, A., & Goulding, C. G. (2013). Corporate Business Taxation Monthly, 14(7), 15-16,47-48. Retrieved from http://search.proquest.com/docview/1366050856?accountid=34489 INTEGRATING SOLAR AND EPACT ROOF TAX INCENTIVES.Goulding, C. R., Goldman, J., & Albanese, A. (2013). Corporate Business Taxation Monthly, 14(7), 17-18,48. Retrieved from http://search.proquest.com/docview/1366051016?accountid=34489 INTERNATIONAL TAX DEVELOPMENTS. Tanenbaum, E., & Ripley, H. (2013). Corporate Business Taxation Monthly, 14(4), 7-8,44-45. Retrieved from http://search.proquest.com/docview/1366045332?accountid=34489 A SIMPLE TAX FIX FOR AMERICA'S TRADE DEFICIT. Kent, M., & Feinschreiber, R. (2013). Corporate Business Taxation Monthly, 14(4), 41-43. Retrieved from http://search.proquest.com/docview/1366045312?accountid=34489 TAXING CONTRIBUTIONS TO POLITICAL ACTION COMMITTEES AFTER CITIZENS UNITED AND SPEECHNOW.ORG. Kent, M., & Feinschreiber, R. (2013). Corporate Business Taxation Monthly, 14(4), 39-40,45-46. Retrieved from http://search.proquest.com/docview/1366045190?accountid=34489 Construction Accounting & Taxation Begg, G. R., & Damiano, J. (2013). UNDERFUNDED MULTIEMPLOYER PENSION PLANS POSE PROBLEMS FOR CONTRACTORS. Construction Accounting & Taxation, 23(2), 14-19. Retrieved from http://search.proquest.com/docview/1353067319?accountid=34489 98 VADEMÉCUM Ven conmigo PREDICTIONS AND REALITIES FOR 2013. Carlson, A. (2013).Construction Accounting & Taxation, 23(2), 40-42. Retrieved from http://search.proquest.com/docview/1353068576?accountid=34489 European Accounting Review HOW IMPORTANT ARE EARNINGS ANNOUNCEMENTS AS AN INFORMATION SOURCE? Basu, S., Duong, T. X., Markov, S., & Tan, E. (2013). European Accounting Review, 22(2), 221. Retrieved from http://search.proquest.com/docview/1353667034?accountid=34489 THE STEWARDSHIP ROLE OF ANALYST FORECASTS, AND DISCRETIONARY VERSUS NONDISCRETIONARY ACCRUALS. Christensen, P. O., Frimor, H., & Sabac, F. (2013). European Accounting Review, 22(2), 257. Retrieved from http://search.proquest.com/docview/1353667029?accountid=34489 INVESTMENT DECISIONS ON LONG-TERM ASSETS: INTEGRATING STRATEGIC AND FINANCIAL PERSPECTIVES. Frezatti, F., Bido, D. d. S., Da Cruz, A.,Paula Capuano, Barroso, M. F. G., & Machado, M. J. d. C. (2013). European Accounting Review, 22(2), 297. Retrieved from http://search.proquest.com/docview/1353667030?accountid=34489 NON-AUDIT SERVICES AND AUDIT QUALITY: EVIDENCE FROM PRIVATE FIRMS. Svanström, T. (2013). European Accounting Review, 22(2), 337. Retrieved from http://search.proquest.com/docview/1353667033?accountid=34489 SOONER OR LATER? - PARADOXICAL INVESTMENT EFFECTS OF CAPITAL GAINS TAXATION UNDER SIMULTANEOUS INVESTMENT AND ABANDONMENT FLEXIBILITY.Niemann, R., & Sureth, C. (2013). European Accounting Review, 22(2), 367. Retrieved from http://search.proquest.com/docview/1353667031?accountid=34489 HEADQUARTERS-SUBSIDIARY INTERDEPENDENCIES AND THE DESIGN OF PERFORMANCE EVALUATION AND REWARD SYSTEMS IN MULTINATIONAL ENTERPRISES. Du, Y., Deloof, M., & Jorissen, A. (2013). European Accounting Review, 22(2), 391. Retrieved from http://search.proquest.com/docview/1353667032?accountid=34489 THE IMPACT OF CORPORATE GOVERNANCE ON IFRS ADOPTION CHOICES. Verriest, A., Gaeremynck, A., & Thornton, D. B. (2013). European Accounting Review, 22(1), 39. Retrieved from http://search.proquest.com/docview/1328409721?accountid=34489 INTRODUCTION OF INTERNATIONAL ACCOUNTING STANDARDS, DISCLOSURE QUALITY AND ACCURACY OF ANALYSTS' EARNINGS FORECASTS. Glaum, M., Baetge, J., Grothe, A., & Oberdörster, T. (2013). European Accounting Review, 22(1), 79. Retrieved from http://search.proquest.com/docview/1328409723?accountid=34489 AUDITS, REPUTATION, AND REPEATED INTERACTION IN A CAPITAL BUDGETING SETTING. Arnold, M. C., & Schreiber, D. (2013). European Accounting Review, 22(1), 185. Retrieved from http://search.proquest.com/docview/1328409700?accountid=34489 Financial Accountability & Management MAKING SENSE OF SOCIAL PRACTICE: THEORETICAL PLURALISM IN PUBLIC SECTOR ACCOUNTING RESEARCH: A REPLY. Jacobs, K. (2013). Financial Accountability & Management, 29(1), 111. Retrieved from http://search.proquest.com/docview/1317510905?accountid=13250 99 VADEMÉCUM Ven conmigo 'TOO BIG TO FAIL AND TOO BIG TO SUCCEED': ACCOUNTING AND PRIVATISATION IN THE PRISON SERVICE OF ENGLAND AND WALES.Mennicken, A. (2013). Financial Accountability & Management, 29(2), 206226.http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN =86641849&lang=es&site=ehost-live CONTEMPORARY UNIVERSITY STRATEGISING: THE FINANCIAL IMPERATIVE. Parker, L. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 1-25. http://onlinelibrary.wiley.com/doi/10.1111/faam.12000/abstract DRIVERS OF AUTONOMY OF PUBLIC AGENCIES IN ITALY. Barbieri, D., Galli, D., Fedele, P. and Ongaro, E. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 26- 49. http://onlinelibrary.wiley.com/doi/10.1111/faam.12001/abstract USING RELATIONAL AND TRANSACTIONAL MCSS TO MANAGE THE DELIVERY OF OUTSOURCED PUBLIC SERVICES: EVIDENCE FROM TWELVE CASES IN THE USA.Longo, F. and Barbieri, D. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 50-73. http://onlinelibrary.wiley.com/doi/10.1111/faam.12002/abstract AN EMPIRICAL INVESTIGATION OF AUDIT PRICING IN THE PUBLIC SECTOR: THE CASE OF GREEK LGOS. Cohen, S. and Leventis, S. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 74- 98. http://onlinelibrary.wiley.com/doi/10.1111/faam.12003/abstract MAKING SENSE OF SOCIAL PRACTICE: THEORETICAL PLURALISM IN PUBLIC SECTOR ACCOUNTING RESEARCH: A COMMENT. Modell, S. (2013). Financial Accountability & Management, Volume 29, Issue 1, pp. 99110. http://onlinelibrary.wiley.com/doi/10.1111/faam.12004/abstract FOREWORD MANAGEMENT CONSULTANTS – DEMONS OR BENIGN CHANGE AGENTS?.Lapsley, I., Miller, P. and Pollock, N. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 117-123. http://onlinelibrary.wiley.com/doi/10.1111/faam.12013/abstract CONSULTING UNIVERSITY: A REFLECTION FROM INSIDE. Czarniawska, B. and Mazza, C. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 124- 139. http://onlinelibrary.wiley.com/doi/10.1111/faam.12010/abstract CONSULTANT-RESEARCHERS IN PUBLIC SECTOR TRANSFORMATION: AN EVOLVING ROLE. Arnaboldi, M. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 140160. http://onlinelibrary.wiley.com/doi/10.1111/faam.12008/abstract THE EVOLUTION OF CLIENT-CONSULTANT RELATIONSHIPS: A SITUATIONAL ANALYSIS OF IT CONSULTANCY IN THE PUBLIC SECTOR. Campagnolo, G. M. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 161185. http://onlinelibrary.wiley.com/doi/10.1111/faam.12011/abstract A CONSULTING GIANT; A DISGRUNTLED CLIENT: A ‘FAILED’ ATTEMPT TO CHANGE MANAGEMENT CONTROLS IN A PUBLIC SECTOR ORGANISATION. Junaid Ashraf, M. and Uddin, S. (2013). Financial Accountability & Management, Volume 29, Issue 2 , pp. 186- 205. http://onlinelibrary.wiley.com/doi/10.1111/faam.12009/abstract Financial Times ACCOUNTING INSTITUTE HITS BACK AT POLITICIANS. Jones, A. (n.d). Financial Times (Feb 4, 2013), p. 23. http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1283843142/fulltext/embedded/ YEJQPHR206L7COCD?source=fedsrch 100 VADEMÉCUM Ven conmigo PUSH FOR FLEXIBLE ACCOUNTING. Kelleher, E. (n.d). Financial Times (Mar 4, 2013), p. 2, http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1314407633/fulltext/embedded/ YEJQPHR206L7COCD?source=fedsrch INSURERS COOL ON ACCOUNTING REFORM. Gray, A. (n.d). Financial Times (Jun 21, 2013), p. 20. http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1370240452/fulltext/embedded/ YEJQPHR206L7COCD?source=fedsrch INSURERS UNSWAYED BY ACCOUNTING RULE PROPOSALS. Gray, A. (n.d). Financial Times, (Jun 21, 2013), p. 14. http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1370240554/fulltext/embedded/ YEJQPHR206L7COCD?source=fedsrch CHANGES TO INTERNATIONAL ACCOUNTING STANDARDS ARE FURTHER CHALLENGE.Jones, A. (n.d). Financial Times, (Jun 19, 2013), p. 15. http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1369497520/fulltext/embedded/ YEJQPHR206L7COCD?source=fedsrch BASEL BOARD ALARMED AT ACCOUNTING RULES DISCORD. Jones, A. (n.d). Financial Times, (Jan 5, 2013), p. 13. http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1266517198/fulltext/embedded/ YEJQPHR206L7COCD?source=fedsrch SHORT SELLERS TARGET CHINESE COMPANIES WITH ACCOUNTING WEAKNESSES LISTED IN HONG KONG.Davies, P. (n.d). Financial Times, (Feb 12, 2013), p. 19. http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1286758125/fulltext/embedded/ YEJQPHR206L7COCD?source=fedsrch Financial Management PAPER C02: FUNDAMENTALS OF FINANCIAL ACCOUNTING. Sibley, C. (n.d).Financial Management (Feb 2013), p. 44-47. http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1316623222/fulltextPDF/embed ded/YEJQPHR206L7COCD?source=fedsrch International Business Research ACCOUNTING RESEARCH BY CANADIAN HIGHER EDUCATION INSTITUTIONS: A RETROSPECTIVE ASSESSMENT. Chan, K. C., Chen, Y., Tong, Y., & Zhang, F. (2013). International Business Research, 6(1), 12-21. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=eoh&AN=13 61434&lang=es&site=ehost-live International Journal of Business And Management 101 VADEMÉCUM Ven conmigo TOWARDS A SIMPLER SELECTION PROCESS FOR MAINTENANCE STRATEGIES. Robson, K., MacIntyre, J., & Trimble, R. (2013). International Journal of Business and Management, 8(6), 105-114. Retrieved from http://search.proquest.com/docview/1327703684?accountid=34489 EVALUATING THE IMPACTS OF CUSTOMER EXPERIENCE ON PURCHASE INTENTION. Nasermoadeli, A., Ling, K. C., & Maghnati, F. (2013). International Journal of Business and Management, 8(6), 128-138. Retrieved from http://search.proquest.com/docview/1327703689?accountid=34489 THE INFLUENCE OF ECONOMIC FACTORS ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN JORDAN. Shamki, D. (2013). International Journal of Business and Management, 8(6), 89-104. Retrieved from http://search.proquest.com/docview/1327703712?accountid=34489 AUDITING THE STATEMENT OF CASH FLOWS FOR JORDANIAN PUBLIC LISTED COMPANIES. Hanini, E., & Abdullatif, M. (2013). International Journal of Business and Management, 8(4), 123-134. Retrieved from http://search.proquest.com/docview/1327711141?accountid=34489 ON SOME DISCOVERIES IN THE FIELD OF SCIENTIFIC METHODS FOR MANAGEMENT WITHIN THE CONCEPT OF ANALYTIC HIERARCHY PROCESS.Kazibudzki, P. T. (2013). International Journal of Business and Management, 8(8), 22-30. Retrieved from http://search.proquest.com/docview/1362610797?accountid=34489 International Journal of Electronic Business Management KNOWLEDGE MANAGEMENT ENABLERS AND KNOWLEDGE CREATION IN ERP SYSTEM SUCCESS. Jeng, D. J., & Dunk, N. (2013). International Journal of Electronic Business Management, 11(1), 49-59. Retrieved from http://search.proquest.com/docview/1353551844?accountid=34489 SPIRAL INTERACTION EFFECTS OF MARKET KNOWLEDGE AND PRODUCT KNOWLEDGE FROM DIVERSIFIED MARKETS. Hu, J., Tai, Y., & Huang, T. (2013). International Journal of Electronic Business Management, 11(1), 33-48. Retrieved from http://search.proquest.com/docview/1353551898?accountid=34489 CASE OF SUCCESSFUL EVOLUTION OF STRATEGY TO CREATE A SUSTAINABLE BUSINESS ORGANIZATION: MANAGERIAL IMPLICATIONS AND CHALLENGES. Kulkarni, G. (2013). International Journal of Business and Management, 8(5), 96-103. Retrieved from http://search.proquest.com/docview/1331063755?accountid=34489 MARKET-SCANNING CAPABILITY - A SCALE TO MEASURE FIRMS' ABILITY TO SENSE OR RESPOND TO THE CHANGES IN THE MARKETPLACE. Alam, M. S., Guild, P. G., & Sparkes, D. (2013).International Journal of Business and Management, 8(4), 10-19. Retrieved from http://search.proquest.com/docview/1327711162?accountid=34489 ORGANIZATIONAL FACTORS IN THE PRODUCT DESIGN DEVELOPMENT PROCESS. Kanno, Y., & Shibata, S. (2013). International Journal of Business and Management, 8(10), 15-26. Retrieved from http://search.proquest.com/docview/1362424785?accountid=34489 CORPORATE ETHICAL AND SOCIAL RESPONSIBILITY AND RELATIONSHIP MARKETING: A CONTENT ANALYSIS OF THE WEBSITES OF MOROCCAN COMMERCIAL BANKS. Amine, M. E. A., Chakor, A., & Alaoui, A. M. (2013). International Journal of Business and Management, 8(3), 71102. Retrieved from http://search.proquest.com/docview/1327703711?accountid=34489 SKILLS AND ATTRIBUTES NEEDED FOR SUCCESS IN ACCOUNTING CAREER: DO EMPLOYERS' EXPECTATIONS FIT WITH STUDENTS' PERCEPTIONS? EVIDENCE FROM TUNISIA.Klibi, M. F., & Oussii, A. A. (2013). International Journal of Business and Management, 8(8), 118-132. Retrieved from http://search.proquest.com/docview/1362611087?accountid=34489 102 VADEMÉCUM Ven conmigo Iup Journal of Accounting Research & Audit Practices VALUE-BASED ACCOUNTING: A PERFORMANCE ANALYSIS OF INDIAN INDUSTRY. Gupta, V. K., & Kumar, P. (2013). 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IUP Journal Of Accounting Research & Audit Practices, 12(2), 7-18. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=88 142211&lang=es&site=ehost-live AUDIT COMMITTEES, BOARD STRUCTURES AND FIRM PERFORMANCE: A PANEL DATA STUDY OF BSE 30 COMPANIES. Saibaba, M. D., & Ansari, V. (2013). IUP Journal Of Accounting Research & Audit Practices, 12(2), 19-29. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=88 142210&lang=es&site=ehost-live IMPACT OF COMPANY CHARACTERISTICS ON WEB-BASED BUSINESS REPORTING IN INDIA.Singh, M. (2013). IUP Journal of Accounting Research & Audit Practices, 12(1), 21-46. Retrieved from http://search.proquest.com/docview/1316189037?accountid=34489 Interdisciplinary Journal of Contemporary Research In Business IMPACT OF CORPORATE CHARACTERISTICS ON THE QUALITATIVE ATTRIBUTES OF ACCOUNTING EARNING.MOEINADDIN, M., & ROKN ABADI, F. (2013). Interdisciplinary Journal Of Contemporary Research In Business, 4(9), 410-429. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86 132241&lang=es&site=ehost-live ACTORS IN INDUSTRIAL RELATIONS: COMPETITORS, COLLABORATORS OR COMPATRIOTS?Ayantunji, O., & Ayantunji, M. M. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 818-828. Retrieved from http://search.proquest.com/docview/1370190130?accountid=34489 A STUDY OF THE CONTEMPORARY ISSUES OF HUMAN RESOURCE MANAGEMENT IN THE RETAIL SECTOR OF SAUDI ARABIA. Qureshi, M. O., Ansari, Z. A., & Sajjad, S. R. (2013). 103 VADEMÉCUM Ven conmigo Interdisciplinary Journal of Contemporary Research in Business, 4(9), 1205-1216. Retrieved from http://search.proquest.com/docview/1316268693?accountid=34489 RESOURCE AND FLOW MEASUREMENT STANDARDS IN ACCOUNTING AND ECONOMY. Sadeghnia, M., Hooshmand, A., & Majlesi, S. A. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 1128-1135. Retrieved from http://search.proquest.com/docview/1370190282?accountid=34489 IMPLEMENTATION OF INWARD CRM TOWARD ORGANIZATIONAL EFFECTIVENESS IMPROVEMENT. Javanshir, H., Soltani, A. R., Yeganegi, K., & Jafari, H. R. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(11), 636-649. Retrieved from http://search.proquest.com/docview/1355491925?accountid=34489 DEVELOPMENT IN RELATION TO ECONOMICAL CHANGES. Zolfaghri, O., Mansoori, M., Doost, S. H. M., Nejad, A. B., Chirani, H. M., & Rad, M. H. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 488-490. Retrieved from http://search.proquest.com/docview/1370189922?accountid=34489 THE RELATIONSHIP BETWEEN CUSTOMER EXPERIENCE AND SERVICE QUALITY. Fouladivanda, F., Khanmohammadi, Z., Hooman, A., & Rajabinasr, A. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(9), 316-330. Retrieved from http://search.proquest.com/docview/1316270603?accountid=34489 ESTIMATE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN PRESENTATION MANAGERS REQUIRED INFORMATION. Baghersefat, M. J., Zareei, M. H., Bazkiai, M. J., & Siavorodi, R. I. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(12), 511-518. Retrieved from http://search.proquest.com/docview/1370189948?accountid=34489 THE RISKS OF COMMUNICATION BETWEEN DEPARTMENT OF INTERNAL CONTROL & COMPUTER AND ITS IMPACT ON THE EFFICIENCY OF THE ACCOUNTING INFORMATION SYSTEMS IN THE COMMERCIAL BANKS.AlShbiel, M. O. A., & Ahmad, A. A. B. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(11), 297-303. Retrieved from http://search.proquest.com/docview/1355488278?accountid=34489 THE IMPACT OF CAREER AUTONOMY AND CAREER INSECURITY OF THE PROFESSIONAL DEVELOPMENT OF THE ACCOUNTANTS ON THEIR WELL-BEING.Nayebzadeh, S., Addin, M. M., & Amrollahi, M. J. (2013). Interdisciplinary Journal of Contemporary Research in Business, 4(10), 384392. Retrieved from http://search.proquest.com/docview/1324456608?accountid=34489 International Research Journal of Finance & Economics THE IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON ACCOUNTING PROCESSES IN THE FUNDAMENTAL METALS INDUSTRY IN IRAN. Karimi, M., Asgari, M., Sadeghi, Z., & Amirhassani, P. (2013). International Research Journal Of Finance & Economics, (103), 100-109. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87 023412&lang=es&site=ehost-live PREDICTABILITY OF ASSET RETURNS IN DEVELOPED AND EMERGING MARKETS.Sharma, A., & Thaker, K. (2013). International Research Journal Of Finance & Economics, (103), 4460.http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN= 87023408&lang=es&site=ehost-live 104 VADEMÉCUM Ven conmigo International Journal of Accounting Information Systems INTERNAL INFORMATION TECHNOLOGY AUDIT PROCESS QUALITY: THEORY DEVELOPMENT USING STRUCTURED GROUP PROCESSES. Havelka, D., & Merhout, J. W. (2013). International Journal of Accounting Information Systems, 14(3), 165. Retrieved from http://search.proquest.com/docview/1357003319?accountid=34489 ACCOUNTING BENEFITS AND SATISFACTION IN AN ERP ENVIRONMENT. Kanellou, A., & Spathis, C. (2013).International Journal of Accounting Information Systems, 14(3), 209. Retrieved from http://search.proquest.com/docview/1357003323?accountid=34489 TOWARD A MODEL OF EFFECTIVE MONITORING OF IT APPLICATION DEVELOPMENT AND MAINTENANCE SUPPLIERS IN MULTISOURCED ENVIRONMENTS. Herz, T. P., Hamel, F., Uebernickel, F., & Brenner, W. (2013). International Journal of Accounting Information Systems, 14(3), 235. Retrieved from http://search.proquest.com/docview/1357003265?accountid=34489 FOCUS GROUP METHODS: USING INTERACTIVE AND NOMINAL GROUPS TO EXPLORE EMERGING TECHNOLOGY-DRIVEN PHENOMENA IN ACCOUNTING AND INFORMATION SYSTEMS. Sutton, S. G., & Arnold, V. (2013). International Journal of Accounting Information Systems, 14(2), 81. Retrieved from http://search.proquest.com/docview/1324506334?accountid=34489 INTERNAL CORPORATE PREDICTION MARKETS: "FROM EACH ACCORDING TO HIS BET". O'Leary, D.,E. (2013). International Journal of Accounting Information Systems, 14(2), 89-n/a. Retrieved from http://search.proquest.com/docview/1324506332?accountid=34489 COLLABORATIVE DESIGN RESEARCH: LESSONS FROM CONTINUOUS AUDITING.Alles, M. G., Kogan, A., & Vasarhelyi, M. A. (2013). International Journal of Accounting Information Systems, 14(2), 104-n/a. Retrieved from http://search.proquest.com/docview/1324509160?accountid=34489 CRITICAL DIALOGICS, AGONISTIC PLURALISM, AND ACCOUNTING INFORMATION SYSTEMS.Dillard, J., & Yuthas, K. (2013). International Journal of Accounting Information Systems, 14(2), 113. Retrieved from http://search.proquest.com/docview/1324506336?accountid=34489 SOCIAL NETWORK ANALYSIS IN ACCOUNTING INFORMATION SYSTEMS RESEARCH.Worrell, J., Wasko, M., & Johnston, A. (2013). International Journal of Accounting Information Systems, 14(2), 127. Retrieved from http://search.proquest.com/docview/1324509164?accountid=34489 INCENTIVE EFFECTS OF ENTERPRISE SYSTEMS ON THE MAGNITUDE AND DETECTABILITY OF REPORTING MANIPULATIONS. Stratopoulos, T. C., Vance, T. W., & Zou, X. (2013). International Journal of Accounting Information Systems, 14(1), 39. Retrieved from http://search.proquest.com/docview/1271930590?accountid=34489 International Journal of Accounting and Information Management DO HIGH AND LOW-RANKED SUSTAINABILITY STOCKS PERFORM DIFFERENTLY? Lee, D. D., Faff, R. W., & Saphira A.C. Rekker. (2013). International Journal of Accounting and Information Management, 21(2), 116-132. doi:http://dx.doi.org/10.1108/18347641311312267 IMPACT OF BOARD OWNERSHIP, CEO-CHAIR DUALITY AND FOREIGN EQUITY PARTICIPATION ON AUDITOR QUALITY CHOICE OF IPO COMPANIES. KM, W. K., Tony, v. Z., & Mollah, S. (2013). International Journal of Accounting and Information Management, 21(2), 148-169. doi: http://dx.doi.org/10.1108/18347641311312285 105 VADEMÉCUM Ven conmigo WHO EXTENDS THE EXTENSIBLE? Rao, Y., Guo, K., & Hou, J. (2013). International Journal of Accounting and Information Management, 21(2), 133-147. doi:http://dx.doi.org/10.1108/18347641311312276 AN ANALYSIS OF ATTRIBUTES THAT IMPACT ADOPTION OF AUDIT SOFTWARE.Razi, M. A., & Madani, H. H. (2013). International Journal of Accounting and Information Management, 21(2), 170-188. doi:http://dx.doi.org/10.1108/18347641311312320 DETERMINANTS AND USEFULNESS OF ANALYSTS' CASH FLOW FORECASTS: EVIDENCE FROM AUSTRALIA. Ahmed, K., & Muhammad, J. A. (2013). International Journal of Accounting and Information Management, 21(1), 4-21. doi:http://dx.doi.org/10.1108/18347641311299722 HOW DOES ENVIRONMENTAL ACCOUNTING INFORMATION INFLUENCE ATTENTION AND INVESTMENT? Alewine, H. C., & Stone, D. N. (2013). International Journal of Accounting and Information Management, 21(1), 22-52. doi:http://dx.doi.org/10.1108/18347641311299731 THE SUPPLEMENTAL ROLE OF OPERATING CASH FLOWS IN EXPLAINING SHARE RETURNS. Cheng, C. S. A., Johnston, J., & Cathy, Z. L. (2013). International Journal of Accounting and Information Management, 21(1), 53-71. doi:http://dx.doi.org/10.1108/18347641311299740 Indian Streams Research Journal DEVELOPMENT OF HUMAN RESOURCE ACCOUNTING (HRA) RESEARCH IN THE CAPITAL MARKET: EVIDENCE FROM INDIA. PARIJAN, K., & SUMANGALA, C. C. (2013). Indian Streams Research Journal, 3(5), 1-4. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=a9h&AN=87 978637&lang=es&site=ehost-live International Journal Of Business & Social Science THE IMPACT OF IT SOPHISTICATIONS ON THE PERCEIVED USEFULNESS OF ACCOUNTING INFORMATION CHARACTERISTICS AMONG JORDANIAN LISTED COMPANIES.Al-Eqab, M., & Adel, D. (2013). International Journal Of Business & Social Science, 4(3), 145-155. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87 607388&lang=es&site=ehost-live International Journal of Digital Accounting Research ACCOUNTING INFORMATION SYSTEMS IN AN ERP ENVIRONMENT AND TUNISIAN FIRM PERFORMANCE.Daoud, H., & Triki, M. (2013). International Journal of Digital Accounting Research, 13, 1-35. Retrieved from http://search.proquest.com/docview/1353081462?accountid=34489 Journal of Accounting & Organizational Change 106 VADEMÉCUM Ven conmigo RESEARCH PRODUCTIVITY OF ACCOUNTING ACADEMICS IN CHANGING AND CHALLENGING TIMES.Wills, D., Ridley, G., & Mitev, H. (2013). Journal of Accounting & Organizational Change, 9(1), 4-25. doi: http://dx.doi.org/10.1108/18325911311307186 MANAGEMENT ACCOUNTING CHANGE IN AN EGYPTIAN ORGANIZATION: AN INSTITUTIONAL ANALYSIS. Youssef, M. A. (2013). Journal of Accounting & Organizational Change, 9(1), 50-73. doi: http://dx.doi.org/10.1108/18325911311307203 ROUTINE AND CHANGE: THE ROLE OF MANAGEMENT ACCOUNTING AND CONTROL. Jack, L., & Mundy, J. (2013). Journal of Accounting & Organizational Change, 9(2), 112-118. doi: http://dx.doi.org/10.1108/18325911311325924 SHARED SERVICE CENTRES AND MANAGEMENT CONTROL STRUCTURE CHANGE.Minnaar, R. A., & Vosselman, E. G. J. (2013). Journal of Accounting & Organizational Change, 9(1), 74-98. doi: http://dx.doi.org/10.1108/18325911311307212 SUBJECTIVITIES AND MICRO-PROCESSES OF CHANGE IN ACCOUNTING PRACTICES: A CASE STUDY. Ancelin-Bourguignon, A., Saulpic, O., & Zarlowski, P. (2013). Journal of Accounting & Organizational Change, 9(2), 206-236. doi: http://dx.doi.org/10.1108/18325911311325960 Journal of Islamic Accounting And Business Research THE NEED OF ACCOUNTING STANDARDS FOR ISLAMIC FINANCIAL INSTITUTIONS: EVIDENCE FROM AAOIFI. Adel, M. S., & Mustafa, M. H. (2013). Journal of Islamic Accounting and Business Research, 4(1), 64-76. doi: http://dx.doi.org/10.1108/17590811311314294 ANTECEDENTS OF ZAKAT PAYERS' TRUST IN AN EMERGING ZAKAT SECTOR: AN EXPLORATORY STUDY. Murtala Oladimeji, A. M., Muslim Har, S. M., & Muhammad, A. A. (2013). Journal of Islamic Accounting and Business Research, 4(1), 4-25. doi: http://dx.doi.org/10.1108/17590811311314267 Journal of International Financial Management & Accounting MAJORITY SHAREHOLDER OWNERSHIP AND REAL EARNINGS MANAGEMENT: EVIDENCE FROM KOREA. Goh, J., Lee, H., & Lee, J. (2013). Journal Of International Financial Management & Accounting, 24(1), 26-61. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86 146830&lang=es&site=ehost-live Journal Of Public Budgeting, Accounting & Financial Management CHARITABLE RATINGS AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM THE HUMAN SERVICE SECTOR. Ling, Q., & Neely, D. G. (2013). 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Retrieved from http://search.proquest.com/docview/1368593823?accountid=34489 Journal of Business Ethics TAKING STOCK OF ACCOUNTING ETHICS SCHOLARSHIP: A REVIEW OF THE JOURNAL LITERATURE. Bampton, R., & Cowton, C. J. (2013). Journal of Business Ethics, 114(3), 549-563. doi: http://dx.doi.org/10.1007/s10551-012-1341-3 CHANGES IN ATTITUDES TOWARDS BUSINESS ETHICS HELD BY FORMER SOUTH AFRICAN BUSINESS MANAGEMENT STUDENTS.Price, G., & van, d. W. (2013). Journal of Business Ethics, 113(3), 429-440. doi: http://dx.doi.org/10.1007/s10551-012-1314-6 ADVANCING ETHICS IN PUBLIC ORGANIZATIONS: THE IMPACT OF AN ETHICS PROGRAM ON EMPLOYEES' PERCEPTIONS AND BEHAVIORS IN A REGIONAL COUNCIL. Beeri, I., Dayan, R., Vigoda-gadot, E., & Werner, S. B. (2013). Journal of Business Ethics, 112(1), 59-78. doi: http://dx.doi.org/10.1007/s10551-012-1232-7 A SOCIAL COGNITIVE PERSPECTIVE ON THE RELATIONSHIPS BETWEEN ETHICS EDUCATION, MORAL ATTENTIVENESS, AND PRESOR.Wurthmann, K. (2013). Journal of Business Ethics, 114(1), 131-153. doi: http://dx.doi.org/10.1007/s10551-012-1330-6 108 VADEMÉCUM Ven conmigo THE BUSINESS CASE FOR ASSERTING THE BUSINESS CASE FOR BUSINESS ETHICS. Michalos, A. C. (2013). Journal of Business Ethics, 114(4), 599-606. doi: http://dx.doi.org/10.1007/s10551-0131706-2 TEACHING GLOBAL ETHICAL STANDARDS: A CASE AND STRATEGY FOR BROADENING THE ACCOUNTING ETHICS CURRICULUM. Tweedie, D., Dyball, M. C., Hazelton, J., & Wright, S. (2013). Journal of Business Ethics, 115(1), 1-15. doi:http://dx.doi.org/10.1007/s10551-012-1364-9 THE ROLE OF CORPORATE VALUE CLUSTERS IN ETHICS, SOCIAL RESPONSIBILITY, AND PERFORMANCE: A STUDY OF FINANCIAL PROFESSIONALS AND IMPLICATIONS FOR THE FINANCIAL MELTDOWN.Jin, K. G., Drozdenko, R., & Deloughy, S. (2013). Journal of Business Ethics, 112(1), 15-24. doi:http://dx.doi.org/10.1007/s10551-012-1227-4 THE INTERACTION OF LEARNING STYLES AND TEACHING METHODOLOGIES IN ACCOUNTING ETHICAL INSTRUCTION. O'leary, C., & Stewart, J. (2013). Journal of Business Ethics, 113(2), 225-241. doi:http://dx.doi.org/10.1007/s10551-012-1291-9 FAIRNESS IN FINANCIAL MARKETS: THE CASE OF HIGH FREQUENCY TRADING. Angel, J. J., & Mccabe, D. (2013). Journal of Business Ethics, 112(4), 585-595. doi:http://dx.doi.org/10.1007/s10551-012-1559-0 WHITHER STAKEHOLDER THEORY? A GUIDE FOR THE PERPLEXED REVISITED. Hasnas, J. (2013). Journal of Business Ethics, 112(1), 47-57. doi:http://dx.doi.org/10.1007/s10551-012-1231-8 IMPACT OF JOB SATISFACTION AND PERSONAL VALUES ON THE WORK ORIENTATION OF CHINESE ACCOUNTING PRACTITIONERS. Lan, G., Okechuku, C., Zhang, H., & Cao, J. (2013). Journal of Business Ethics, 112(4), 627-640. doi:http://dx.doi.org/10.1007/s10551-012-1562-5 TIMING IN ACCOUNTABILITY AND TRUST RELATIONSHIPS. Carmona, S., Donoso, R., Reckers, P. M., & J. (2013). Journal of Business Ethics, 112(3), 481-495. doi:http://dx.doi.org/10.1007/s10551-012-1273-y CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES: EVIDENCE FROM AN EMERGING ECONOMY. Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Journal of Business Ethics, 114(2), 207-223. doi:http://dx.doi.org/10.1007/s10551-012-1336-0 Journal of Applied Business Research CTIVITY-BASED COSTING IN SMALL MANUFACTURING FIRMS: SOUTH AFRICAN STUDY.Rundora, R., Ziemerink, T., & Oberholzer, M. (2013). A Journal of Applied Business Research, 29(2), 485-498. Retrieved from http://search.proquest.com/docview/1321924956?accountid=34489 FIRM'S COMMITMENT AND BRAND IMAGE AND THEIR IMPACT ON EXPERIENCE MARKETING: DEVELOPING COUNTRY'S PERSPECTIVE.Rahman, M. S., Khan, A. H., & Moudud, H. (2013). Journal of Applied Business Research, 29(3), 871-875. Retrieved from http://search.proquest.com/docview/1370363954?accountid=34489 MANAGERS' MOTIVATIONAL ANTECEDENTS TO SUPPORT ACTIVITY-BASED COSTING SYSTEMS.Ibrahim, M. E., PhD., & Saheem, W. H., PhD. (2013). Journal of Applied Business Research, 29(3), 935-943. Retrieved from http://search.proquest.com/docview/1370363956?accountid=34489 JUMP DYNAMICS AND VOLATILITY COMPONENTS FOR OECD STOCK RETURNS. Guesmi, K., Akbar, F., Kazi, I. A., PhD., & Chkili, W. (2013). Journal of Applied Business Research, 29(3), 777792. Retrieved from http://search.proquest.com/docview/1370363947?accountid=34489 INTERTEMPORAL RELATION BETWEEN THE EXPECTED RETURN AND RISK: AN EVALUATION OF EMERGING MARKET. Xiao, Z., & Zhao, P. (2013). Journal of Applied Business 109 VADEMÉCUM Ven conmigo from Research, 29(3), 809-818. Retrieved http://search.proquest.com/docview/1370363946?accountid=34489 EQUITY-BASED COMPENSATION TO OUTSIDE DIRECTORS AND ACCOUNTING CONSERVATISM. Jeong, K., & Kim, H. (2013). Journal of Applied Business Research, 29(3), 885-900. Retrieved from http://search.proquest.com/docview/1370363958?accountid=34489 FIRM VALUATION, MARKET RESPONSES, AND ACCOUNTING CONSERVATISM. Petruska, K. A., PhD., & Wakil, G. (2013). Journal of Applied Business Research, 29(3), 793-808. Retrieved from http://search.proquest.com/docview/1370363949?accountid=34489 THE EVOLUTION OF A BALANCED SCORECARD.Malina, M. A., PhD. (2013). Journal of Applied Business Research, 29(3), 901-912. Retrieved from http://search.proquest.com/docview/1370363951?accountid=34489 GEOGRAPHY OF STOCK RETURNS: EVIDENCE FROM AN EMERGING MARKET. Farooq, O., & Hassani, M. K. (2013). Journal of Applied Business Research, 29(3), 711-716. Retrieved from http://search.proquest.com/docview/1370363943?accountid=34489 Journal of Financial Reporting and Accounting STOCK OPTION FRAUD PREVENTION IN ISLAMIC COUNTRY: DOES CORPORATE GOVERNANCE MATTER? Ismail, T. H., & Abdelmoniem, Z. (2013). Journal of Financial Reporting and Accounting, 11(1), 4-28. doi: http://dx.doi.org/10.1108/JFRA-03-2013-0013 IMPACT OF BANKING REGULATION ON RISK AND EFFICIENCY IN ISLAMIC BANKING.Alam, N. (2013). Journal of Financial Reporting and Accounting, 11(1), 29-50. doi:http://dx.doi.org/10.1108/JFRA-03-2013-0010 A PROBABILISTIC EVOLUTIONARY LEARNING MODEL WITH EPISTEMOLOGICAL MEANING IN ISLAMIC ECONOMICS AND FINANCE.Masudul, A. C., & Hossain, M. M. (2013). Journal of Financial Reporting and Accounting, 11(1), 64-79. doi:http://dx.doi.org/10.1108/JFRA-032013-0015 CORPORATE GOVERNANCE AND INCOME SMOOTHING IN CHINA. Chi-Yih, Y., Boon, L. T., & Ding, X. (2012). Journal of Financial Reporting and Accounting, 10(2), 120-139. doi:http://dx.doi.org/10.1108/19852511211273688 CORPORATE GOVERNANCE AND ACCESS TO INTEREST BEARING DEBT. Aldamen, H., & Duncan, K. (2012). Journal of Financial Reporting and Accounting, 10(2), 140-152. doi:http://dx.doi.org/10.1108/19852511211273697 ARE IMPAIRMENT INDICATORS AND LOSSES ASSOCIATED IN THAILAND? Peetathawatchai, P., & Acaranupong, K. (2012). Journal of Financial Reporting and Accounting, 10(1), 95-114. doi:http://dx.doi.org/10.1108/19852511211237462 Journal of Financial Management of Property and Construction QUANTIFYING ROBUSTNESS IN PFIS. Sundaraj, G., & Eaton, D. (2013). Journal of Financial Management of Property and Construction, 18(1), 26-52. doi: http://dx.doi.org/10.1108/13664381311305069 110 VADEMÉCUM Ven conmigo Journal of Accountancy THE ASSURANCE MARKET FOR SUSTAINABILITY REPORTING. Lynch, N. C., PhD. (2013). Journal of Accountancy, 215(5), 35-35,8. Retrieved from http://search.proquest.com/docview/1350945650?accountid=13250 QUALIFIED SMALL BUSINESS STOCK. Nevius, A. M. (2013). Journal of Accountancy, 215(5), 74. Retrieved from http://search.proquest.com/docview/1350926014?accountid=34489 HIGH SCHOOL ACCOUNTING STUDENTS WIN FOR TV PITCHES. (2013). Journal of Accountancy, 215(5), 82. Retrieved from http://search.proquest.com/docview/1350945656?accountid=34489 PROPOSED REGS. WOULD GOVERN EMPLOYMENT TAX LIABILITY OF THIRD-PARTY AGENTS. Bonner, P. (2013). Journal of Accountancy, 215(4), 78-78,80. Retrieved from http://search.proquest.com/docview/1329184698?accountid=34489 IRS REGULATION OF TAX RETURN PREPARERS STRUCK DOWN.Nevius, A. M., J.D. (2013). Journal of Accountancy, 215(3), 10. Retrieved from http://search.proquest.com/docview/1318930183?accountid=34489 AVOID AUDIT DEFICIENCIES. Harris, Morris E,C.P.A., C.G.M.A. (2013). Journal of Accountancy, 215(3), 20. Retrieved from http://search.proquest.com/docview/1318933164?accountid=34489 CLARIFYING THE STANDARD FOR GROUP AUDITS.Thomas, C. W., & Wedemeyer, P. D., C.P.A. (2013). Journal of Accountancy, 215(3), 32-39,8. Retrieved from http://search.proquest.com/docview/1318930149?accountid=34489 TIME TO RECRUIT TALENT. Wilson, J. (2013). Journal of Accountancy, 215(5), 20. Retrieved from http://search.proquest.com/docview/1350945640?accountid=34489 DELAYED RETIREMENTS SLOW CAREER PROGRESSION. Hagel, J. (2013). Journal of Accountancy, 215(5), 22-23. Retrieved from http://search.proquest.com/docview/1350959057?accountid=34489 TIGTA: NONCASH CHARITABLE CONTRIBUTION CLAIMS STILL OFTEN ERRONEOUS.Bonner, P. (2013). Journal of Accountancy, 215(5), 70-70,72. Retrieved from http://search.proquest.com/docview/1350926010?accountid=34489 Journal of Finance and Accountancy JOINT PROVISION OF EXTERNAL AUDIT AND NON-AUDIT SERVICES: ALTERNATIVE PROPOSITIONS.Dodor, J. B. K., & Darby, M. A. (2013). Journal of Finance and Accountancy, 12, 114. Retrieved from http://search.proquest.com/docview/1326738744?accountid=13250 Journal of Business Finance & Accounting THE EMERGENCE OF SECOND-TIER AUDITORS IN THE US: EVIDENCE FROM INVESTOR PERCEPTIONS OF FINANCIAL REPORTING CREDIBILITY.Cassell, C. A., Giroux, G., Myers, L. A., & Omer, T. C. (2013). Journal of Business Finance & Accounting, 40(3-4), 350. Retrieved from http://search.proquest.com/docview/1346712568?accountid=34489 FINANCIAL REPORTING QUALITY, STRUCTURAL PROBLEMS AND THE INFORMATIVENESS OF MANDATED DISCLOSURES ON INTERNAL CONTROLS. Ghosh, A. (., 111 VADEMÉCUM Ven conmigo & Lee, Y. G. (2013).Journal of Business Finance & Accounting, 40(3-4), 318. Retrieved from http://search.proquest.com/docview/1346712565?accountid=34489 AN ANALYSIS OF ACCOUNTING FRAUDS AND THE TIMING OF ANALYST COVERAGE DECISIONS AND RECOMMENDATION REVISIONS: EVIDENCE FROM THE US. Young, S. M., & Peng, E. Y. (2013). Journal of Business Finance & Accounting, 40(3-4), 399. Retrieved from http://search.proquest.com/docview/1346712573?accountid=34489 Journal of Accounting in Emerging Economies THE ASSOCIATION BETWEEN ACCOUNTING STANDARDS, LEGAL FRAMEWORK AND THE QUALITY OF FINANCIAL REPORTING BY A GOVERNMENT MINISTRY IN UGANDA. Stephen, K. N., Tauringana, V., Balunywa, W., & Stephen, N. E. (2013). Journal of Accounting in Emerging Economies, 3(1), 65-81. doi: http://dx.doi.org/10.1108/20440831311287709 FACTORS THAT INFLUENCE IRANIAN STUDENTS' DECISION TO CHOOSE ACCOUNTING MAJOR.Dalci, I., Arasli, H., Tümer, M., & Baradarani, S. (2013). Journal of Accounting in Emerging Economies, 3(2), 145-163. doi:http://dx.doi.org/10.1108/20421161311288866 CORPORATE GOVERNANCE, REPORTING QUALITY, AND FIRM VALUE: EVIDENCE FROM INDONESIA. Siagian, F., Siregar, S. V., & Rahadian, Y. (2013). Journal of Accounting in Emerging Economies, 3(1), 4-20. doi:http://dx.doi.org/10.1108/20440831311287673 MEASURING QUALITY OF REPORTED EARNINGS' RESPONSE TO CORPORATE GOVERNANCE REFORMS IN RUSSIA.Ahmed, S. (2013). Journal of Accounting in Emerging Economies, 3(1), 21-46. doi:http://dx.doi.org/10.1108/20440831311287682 O VIÉS DA COGNIÇÃO NUMÉRICA E SEUS REFLEXOS NAS DECISÕES CONTÁBEIS. Carolina, V.M. & Adriano L.B. (2013). Revista Ambiente Contábil. Vol. 5, Nº. 1, págs. 39-54. http://dialnet.unirioja.es/servlet/articulo?codigo=4205896 AVALIAÇÃO DA ADERÊNCIA AOS CRITÉRIOS INTERNACIONAIS DE TRANSPARÊNCIA PARA A DIVULGAÇÃO E APRESENTAÇÃO DAS CONTAS PÚBLICAS MUNICIPAIS. Clilson C.V., Carla M.V., Waldemar S. & Mariomar L. Revista Ambiente Contábil. Vol. 5, Nº. 1, 2013 , págs. 152-178. http://dialnet.unirioja.es/servlet/articulo?codigo=4206145 Journal Of International Accounting Research BUDGETARY PARTICIPATION IN TURKEY: THE EFFECTS OF INFORMATION ASYMMETRY, GOAL COMMITMENT, AND ROLE AMBIGUITY ON JOB SATISFACTION AND PERFORMANCE. Jermias, J., & Yigit, F. (2013). Journal Of International Accounting Research, 12(1), 29-54. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87 417344&lang=es&site=ehost-live COMPARABILITY OF EARNINGS IN SCANDINAVIAN COUNTRIES: THE IMPACT OF MANDATORY IFRS ADOPTION AND STOCK EXCHANGE CONSOLIDATIONS. Caban-Garcia, M. T., & He, H. (2013). Journal Of International Accounting Research, 12(1), 55-76. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87 417343&lang=es&site=ehost-live 112 VADEMÉCUM Ven conmigo MANAGEMENT MOTIVE, WEAK GOVERNANCE, EARNINGS MANAGEMENT, AND FRAUDULENT FINANCIAL REPORTING: MALAYSIAN EVIDENCE. Hasnan, S., Abdul Rahman, R., & Mahenthiran, S. (2013). Journal Of International Accounting Research, 12(1), 1-27. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=87 417342&lang=es&site=ehost-live Journal of American Business Review, Cambridge THE ROLE OF INCENTIVE COMPENSATION ON TAX AVOIDANCE: EMPIRICAL EVIDENCE FROM THAILAND. Chen, X. (2013). Journal of American Business Review, Cambridge., 1(2), 199206. Retrieved from http://search.proquest.com/docview/1356599318?accountid=34489 SMALL AND MEDIUM SIZED ENTERPRISES IN THE GLOBAL ECONOMY. Diehl, J., Toombs, L., & Maniam, B. (2013). Journal of American Academy of Business, Cambridge, 19(1), 45-51. Retrieved from http://search.proquest.com/docview/1357565477?accountid=34489 CPA RE-ENGAGEMENT AND AUDIT QUALITY.Guan, Y., & Yang, Y. (2013). Journal of American Academy of Business, Cambridge, 19(1), 242-249. Retrieved from http://search.proquest.com/docview/1357565496?accountid=34489 OUTSOURCING: FRIEND OR FOE TO U.S. MNCS? Soils, A., Leavell, H., & Maniam, B. (2013). Journal of American Academy of Business, Cambridge, 19(1), 337-342. Retrieved from http://search.proquest.com/docview/1357565509?accountid=34489 Journal of Accounting, Auditing & Finance INTERNAL CONTROL WEAKNESSES AND ACCOUNTING CONSERVATISM: EVIDENCE FROM THE POST-SARBANES-OXLEY PERIOD. Mitra, S., Jaggi, B., & Hossain, M. (2013). Journal of Accounting, Auditing & Finance, 28(2), 152. Retrieved from http://search.proquest.com/docview/1366118451?accountid=34489 Accounting, Organizations & Society DIRTY WORK AND THE CONSTRUCTION OF IDENTITY. AN ETHNOGRAPHIC STUDY OF MANAGEMENT ACCOUNTING PRACTICES. Morales, J., & Lambert, C. (2013). Accounting, Organizations and Society, 38(3), 228. Retrieved from http://search.proquest.com/docview/1348655321?accountid=34489 THE EFFECT OF OUTCOME AND PROCESS ACCOUNTABILITY ON CUSTOMER-SUPPLIER NEGOTIATIONS. Chang, L. J., Cheng, M. M., & Trotman, K. T. (2013). Accounting, Organizations and Society, 38(2), 93. Retrieved from http://search.proquest.com/docview/1285531030?accountid=34489 COMMITTED TO PROFESSIONALISM: ORGANIZATIONAL RESPONSES OF MID-TIER ACCOUNTING FIRMS TO CONFLICTING INSTITUTIONAL LOGICS.Lander, M. W., Koene, B. A. S., & Linssen, S. N. (2013). Accounting, Organizations and Society, 38(2), 130. Retrieved from http://search.proquest.com/docview/1285530970?accountid=34489 COMMITTED TO PROFESSIONALISM: ORGANIZATIONAL RESPONSES OF MID-TIER ACCOUNTING FIRMS TO CONFLICTING INSTITUTIONAL LOGICS. Lander, M. W., Koene, B. A. S., & Linssen, S. N. (2013). Accounting, Organizations and Society, 38(2), 130. Retrieved from http://search.proquest.com/docview/1285530970?accountid=34489 113 VADEMÉCUM Ven conmigo GLOBALIZATION, PARADOX AND THE (UN)MAKING OF IDENTITIES: IMMIGRANT CHARTERED ACCOUNTANTS OF INDIA IN CANADA.Annisette, M., & Trivedi, V. U. (2013). Accounting, Organizations and Society, 38(1), 1. Retrieved from http://search.proquest.com/docview/1282141959?accountid=34489 RESISTING HYBRIDISATION BETWEEN MODES OF CLINICAL RISK MANAGEMENT: CONTRADICTION, CONTEST, AND THE PRODUCTION OF INTRACTABLE CONFLICT. Fischer, M. D., & Ferlie, E. (2013). Accounting, Organizations and Society, 38(1), 30. Retrieved from http://search.proquest.com/docview/1282141973?accountid=34489 MANAGEMENT ACCOUNTING AND CONTROL PRACTICES IN A LEAN MANUFACTURING ENVIRONMENT. Fullerton, R. R., Kennedy, F. A., & Widener, S. K. (2013). Accounting, Organizations and Society, 38(1), 50. Retrieved from http://search.proquest.com/docview/1282141961?accountid=34489 DISCOURSES SURROUNDING THE EVOLUTION OF THE IASB/FASB CONCEPTUAL FRAMEWORK: WHAT THEY REVEAL ABOUT THE "LIVING LAW" OF ACCOUNTING. Murphy, T., O'Connell, V., & Hógartaigh, C. Ó. (2013). Accounting, Organizations and Society, 38(1), 72. Retrieved from http://search.proquest.com/docview/1282141976?accountid=34489 Long Island Bussines News ACCOUNTING FIRMS AVOID AUDITS. Starzee, B. (n.d). (Apr 3, 2013), Long Island Bussines News. http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1324773040/fulltext/embedded/ YEJQPHR206L7COCD?source=fedsrch ONES TO WATCH: LONG ISLAND ACCOUNTING. Starzee, B. (n.d). (Apr 3, 2013), p. n/a, Long Island Bussines News. http://search.proquest.com.ezproxy.uniandes.edu.co:8080/docview/1324773069/fulltext/embedded/ YEJQPHR206L7COCD?source=fedsrch Managerial Auditing Journal INTERNAL AND EXTERNAL AUDITOR ETHICAL DECISION-MAKING.Arnold,Donald F.,,Sr, Dorminey, J. W., Neidermeyer, A. A., & Neidermeyer, P. E. (2013). Managerial Auditing Journal, 28(4), 300-322. doi: http://dx.doi.org/10.1108/02686901311311918 INFORMAL INTERACTIONS BETWEEN AUDIT COMMITTEES AND INTERNAL AUDIT FUNCTIONS. Zaman, M., & Sarens, G. (2013). Managerial Auditing Journal, 28(6), 495-515. doi: http://dx.doi.org/10.1108/02686901311329892 BOARD COMPOSITION AND BANK PERFORMANCE IN KUWAIT: AN EMPIRICAL STUDY. Al-Saidi, M., & Al-Shammari, B. (2013). Managerial Auditing Journal, 28(6), 472-494. doi: http://dx.doi.org/10.1108/02686901311329883 Management Accounting Quarterly 114 VADEMÉCUM Ven conmigo THE DIFFERENT LEVELS OF XBRL ADOPTION. Garner, D., Henderson, D., Sheetz, S. D., P.H.D., & Trinkle, B. S., P.H.D. (2013). Management Accounting Quarterly, 14(2), 1-10. Retrieved from http://search.proquest.com/docview/1349570838?accountid=34489 CULTURE AND MANAGEMENT CONTROL SYSTEMS IN TODAY'S HIGH-PERFORMING FIRMS. Lee, Michael T, PHD,S.F.Fin, & Widener, Sally K, PHD,C.P.A., C.I.A. (2013). Management Accounting Quarterly, 14(2), 11-18. Retrieved from http://search.proquest.com/docview/1349570841?accountid=34489 A DECADE OF DUPONT RATIO PERFORMANCE. Haskins, M. E., P.H.D. (2013). Management Accounting Quarterly, 14(2), 24-33. Retrieved from http://search.proquest.com/docview/1349570842?accountid=34489 USING THE BASIC ACCOUNTING EQUATION TO HELP STUDENTS UNDERSTAND DIFFERENCES BETWEEN THE CASH BASIS AND ACCRUAL BASIS. VanZante, N. (2013). Management Accounting Quarterly, 14(2), 34-39. Retrieved from http://search.proquest.com/docview/1349570839?accountid=34489 Meditari Accountancy Research IS ENVIRONMENTAL MANAGEMENT ACCOUNTING A DISCIPLINE? A BIBLIOMETRIC LITERATURE REVIEW.Schaltegger, S., Gibassier, D., & Zvezdov, D. (2013). Meditari Accountancy Research, 21(1), 4-31. Retrieved from http://search.proquest.com/docview/1370248929?accountid=13250 THE INFLUENCE OF INTERNAL ORGANISATIONAL FACTORS ON CORPORATECOMMUNITY PARTNERSHIP AGENDAS. Glennie, M., & Lodhia, S. (2013). Meditari Accountancy Research, 21(1), 52-67. Retrieved from http://search.proquest.com/docview/1370248998?accountid=13250 Nankai Business Review International CORPORATE MERGERS AND FINANCIAL PERFORMANCE: A NEW ASSESSMENT OF INDIAN CASES.Reddy, K. S., Nangia, V. K., & Agrawal, R. (2013). Nankai Business Review International, 4(2), 107-129. doi:http://dx.doi.org/10.1108/20408741311323326 THE INTER-ENTERPRISE RELATIONSHIP AND TRADE CREDIT. Han, X., Wang, X., & Wang, H. (2013). Nankai Business Review International, 4(1), 49-65. doi:http://dx.doi.org/10.1108/20408741311303878 Pacific Accounting Review DOES PUBLIC SERVICES ACCOUNTING BELONG IN THE CURRICULUM? Cordery, C. (2013). Pacific Accounting Review, 25(1), 101-116. doi: http://dx.doi.org/10.1108/01140581311318986 USING ASYNCHRONOUS DISCUSSION FORUMS TO CREATE SOCIAL COMMUNITIES OF PRACTICE IN FINANCIAL ACCOUNTING. Weil, S., McGuigan, N., Kern, T., & Hu, B. (2013). Pacific Accounting Review, 25(1), 30-57. doi: http://dx.doi.org/10.1108/01140581311318959 115 VADEMÉCUM Ven conmigo CORPORATE GOVERNANCE AND DIFFERENT TYPES OF VOLUNTARY DISCLOSURE. PohLing, H., & Taylor, G. (2013). Pacific Accounting Review, 25(1), 4-29. doi:http://dx.doi.org/10.1108/01140581311318940 AN ANALYSIS OF AUSTRALIAN COMPANY CARBON EMISSION DISCLOSURES. Bo, B. C., Lee, D., & Psaros, J. (2013). Pacific Accounting Review, 25(1), 58-79. doi:http://dx.doi.org/10.1108/01140581311318968 TECHNOLOGY TRANSFER IN PROTO-PROFESSIONAL ACCOUNTING. Keenan, M. G. (2013). Pacific Accounting Review, 25(1), 80-100. doi:http://dx.doi.org/10.1108/01140581311318977 Public Budgeting & Finance FOR THE PEOPLE: POPULAR FINANCIAL REPORTING PRACTICES OF LOCAL GOVERNMENTS.Yusuf, J., Jordan, M. M., Neill, K. A., & Hackbart, M. (2013). Public Budgeting & Finance, 33(1), 95. Retrieved from http://search.proquest.com/docview/1346362333?accountid=13250 Qualitative Research in Accounting and Management MANAGEMENT CONTROL RESEARCH IN THE BANKING SECTOR. Gooneratne, T. N., & Hoque, Z. (2013). Qualitative Research in Accounting and Management, 10(2), 144-171. doi: http://dx.doi.org/10.1108/QRAM-10-2012-0045 RESEARCHING THE LIVED EXPERIENCE OF CORPORATE GOVERNANCE. Ahrens, T., & Khalifa, R. (2013). Qualitative Research in Accounting and Management, 10(1), 4-30. doi: http://dx.doi.org/10.1108/11766091311316176 DEVELOPING THE FLESCH READING EASE FORMULA FOR THE CONTEMPORARY ACCOUNTING COMMUNICATIONS LANDSCAPE. Stone, G., & Parker, L. D. (2013). Qualitative Research in Accounting and Management, 10(1), 31-59. doi: http://dx.doi.org/10.1108/11766091311316185 THE EMBEDDEDNESS OF ACCOUNTING OUTSOURCING RELATIONSHIPS. Elharidy, A. M., Nicholson, B., & Scapens, R. (2013). Qualitative Research in Accounting and Management, 10(1), 60-77. doi: http://dx.doi.org/10.1108/11766091311316194 PRIVATE EQUITY COMING OUT OF THE DARK. Kend, M., & Katselas, D. (2013). Qualitative Research in Accounting and Management, 10(2), 172-191. doi: http://dx.doi.org/10.1108/QRAM-10- 2011-0043 Revista Contabilidade & Finanças UM CASO DE MUDANÇA NA CONTABILIDADE GERENCIAL: A DINÂMICA POLÍTICA E SOCIAL*/A CASE OF MANAGEMENT ACCOUNTING CHANGE: THE POLITICAL AND SOCIAL DYNAMICS. Wanderley, C. d. A., & Cullen, J. (2013). Revista Contabilidade & Finanças, 23(60), 161-172A. Retrieved from http://search.proquest.com/docview/1368175376?accountid=13250 PERCEPÇÃO DE AUDITORES E AUDITADOS SOBRE AS PRÁTICAS DE AUDITORIA INTERNA EM UMA EMPRESA DO SETOR ENERGÉTICO/AUDITOR AND AUDITEE PERCEPTIONS OF 116 VADEMÉCUM Ven conmigo INTERNAL AUDITING PRACTICES IN A COMPANY IN THE ENERGY SECTOR. Lélis, D.,Lage Martins, & Pinheiro, L. E. T. (2013). Revista Contabilidade & Finanças, 23(60), 212-222A. Retrieved from http://search.proquest.com/docview/1368175328?accountid=13250 DETERMINANTES DAS DESPESAS COM SERVIÇOS DE AUDITORIA E CONSULTORIA PRESTADOS PELO AUDITOR INDEPENDENTE NO BRASIL/DETERMINANTS OF AUDIT AND NON-AUDIT FEES PROVIDED BY INDEPENDENT AUDITORS IN BRAZIL.Hallak, R. T. P., & da Silva, A.,Luiz Carvalhal. (2013). Revista Contabilidade & Finanças, 23(60), 223-231A. Retrieved from http://search.proquest.com/docview/1368175358?accountid=34489 Revista Contable ECPN Y EFE, DOS NUEVOS DOCUMENTOS DE LA CONTABILIDAD PÚBLICA (II PARTE). Serrat, N., & Riera, C. (2013). Revista Contable, (8), 62-71. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=fua&AN=85 350827&lang=es&site=ehost-live CÓMO SE CONTABILIZA UN SEGURO DE TIPO DE CAMBIO EN UNA ADQUISICIÓN FUTURA DE EXISTENCIAS. Méndez, J. (2013). Revista Contable, (8), 12-19. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=fua&AN=85 350818&lang=es&site=ehost-live LIMITACIÓN EN LA DEDUCIBILIDAD DE LOS GASTOS FINANCIEROS. Pérez, Á., & Soto, R. (2013). Revista Contable, (10), 90-94. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=fua&AN=86 936328&lang=es&site=ehost-live Revista de Estudios Cooperativos DIAGNOSTICO ECONÓMICO-FINANCIERO DE LA EMPRESA COOPERATIVA. UN ESTUDIO COMPARADO DE LOS AÑOS 2004 Y 2007. CARMONA IBÁÑEZ P., MARTÍNEZ VARGAS J. y POZUELO CAMPILLO J. REVESCO Nº 110 - Primer Cuatrimestre 2013 . http://pendientedemigracion.ucm.es/info/revesco/EdicionElectronica.php?IdRevista=32 Social and Environmental Accountability Journal ACTOR-NETWORK THEORY: A BRIEFING NOTE AND POSSIBILITIES FOR SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH. Barter N. & Bebbington J. (2013). Social and Environmental Accountability Journal, Vol. 33. http://www.tandfonline.com/loi/reaj20 VALUING DESISTENCE? A SOCIAL RETURN ON INVESTMENT CASE STUDY OF A THROUGHCARE PROJECT FOR SHORT-TERM PRISONERS. Jardine C. & Whyte B. (2013). Social and Environmental Accountability Journal, Vol. 33. http://www.tandfonline.com/loi/reaj20 SOCIAL NORMS AND DISCLOSURE POLICY: IMPLICATIONS FROM A COMPARISON OF FINANCIAL AND CORPORATE SOCIAL RESPONSIBILITY REPORTING. Jeffrey C. & D. Perkins J. Social and Environmental Accountability Journal, Vol. 33. http://www.tandfonline.com/loi/reaj20 117 VADEMÉCUM Ven conmigo Strategic Finance MEASURING ACCOUNTING QUALITY. (2013). Strategic Finance, 94(11), 18-18,20,61. Retrieved from http://search.proquest.com/docview/1355671207?accountid=34489 THE ACCOUNTING DOCTORATE SHORTAGE: OPPORTUNITIES FOR PRACTITIONERS.Boyle, Douglas M,C.M.A., C.P.A., Carpenter, B. W., Hermanson, D. R., & Mensah, M. O. (2013). Strategic Finance, 94(11), 31-36. 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(2013). Management Accounting Research, 24(2), 100. Retrieved from http://search.proquest.com/docview/1368241207?accountid=13250b The Journal of Corporate Accounting & Finance PUBLIC COMPANY AUDITING: WHAT HAS HAPPENED?Rouse, R. W. (2013). The Journal of Corporate Accounting & Finance, 24(4), 3-4. Retrieved from http://search.proquest.com/docview/1354074917?accountid=34489 HOW AUDITORS GET INTO TROUBLE - AND HOW TO AVOID IT. Nogler, G., & Armstrong, J. (2013). The Journal of Corporate Accounting & Finance, 24(4), 5-10. Retrieved from http://search.proquest.com/docview/1354074927?accountid=34489 AUDITOR'S GUIDE TO M&A SCANDALS. Shapiro, D. (2013). The Journal of Corporate Accounting & Finance, 24(4), 11-14. Retrieved from http://search.proquest.com/docview/1354074924?accountid=34489 ASSOCIATION RULES FOR FRAUD DETECTION. Tackett, J. A. (2013). The Journal of Corporate Accounting & Finance, 24(4), 15-22. Retrieved from http://search.proquest.com/docview/1354074938?accountid=34489 HOW TO PERFORM MORE EFFECTIVE AUDITS BY FOCUSING ON THE DATA. Singleton, T. (2013). The Journal of Corporate Accounting & Finance, 24(4), 23-26. Retrieved from http://search.proquest.com/docview/1354074930?accountid=34489 INTERNAL AUDIT: A NEW LENS FOR COST MANAGEMENT. Friedman, M., Akaabourne, O., & Margolis, D. M. (2013). Internal audit: A new lens for cost management. The Journal of Corporate 118 VADEMÉCUM Ven conmigo Retrieved from Accounting & Finance, 24(4), 27-39. http://search.proquest.com/docview/1354074933?accountid=34489 SCORECARD SUSTAINABILITY: DISCOVERING THE INFLECTION POINT FOR BUSINESS SCORECARD TERMINATION OR MAJOR ALTERATION. Carr, L. P., & Gratton, S. (2013). The Journal of Corporate Accounting & Finance, 24(3), 25-37. Retrieved from http://search.proquest.com/docview/1331308618?accountid=34489 ADMINISTRATION CHANGES AND LOOPHOLE CLOSERS. Strobel, C. D. (2013). The Journal of Corporate Accounting & Finance, 24(3), 79-82. Retrieved from http://search.proquest.com/docview/1331308388?accountid=34489 THE ROLE OF REPUTABLE AUDITORS AND UNDERWRITERS IN THE DESIGN OF BOND CONTRACTS.Lou, Y., & Vasvari, F. P. (2013). Journal of Accounting, Auditing & Finance, 28(1), 20. Retrieved from http://search.proquest.com/docview/1273919567?accountid=34489 The International Journal of Business & Finance Research ACCRUAL ANOMALY AND IDIOSYNCRATIC RISK: INTERNATIONAL EVIDENCE.Fan, S., & Yu, L. (2013). The International Journal of Business and Finance Research, 7(4), 63-75. Retrieved from http://search.proquest.com/docview/1352855709?accountid=34489 RISK ANALYSIS USING REGRESSION QUANTILES: EVIDENCE FROM INTERNATIONAL EQUITY MARKETS. Guo, H., Lam, M. S., Wu, G., & Xiao, Z. (2013). The International Journal of Business and Finance Research, 7(2), 1-15. Retrieved from http://search.proquest.com/docview/1239519914?accountid=34489 LONG-TERM PRIOR RETURN PATTERNS IN STOCK RETURNS: EVIDENCE FROM EMERGING MARKETS.Sehgal, S., Jain, S., & de la Morandiere, Laurence,the Porteu. (2013). The International Journal of Business and Finance Research, 7(2), 53-78. Retrieved from http://search.proquest.com/docview/1239519917?accountid=34489 THE RELATIONSHIP BETWEEN BANK CREDIT RISK AND PROFITABILITY AND LIQUIDITY. Berríos, M.,R. (2013).The International Journal of Business and Finance Research, 7(3), 105-118. Retrieved from http://search.proquest.com/docview/1313208455?accountid=34489 EVOLUTION OF CORPORATE GOVERNANCE DURING THE RECENT FINANCIAL CRISES. Ezzine, H., & Olivero, B. (2013). The International Journal of Business and Finance Research, 7(1), 85-100. Retrieved from http://search.proquest.com/docview/1268718586?accountid=34489 DOES FOREIGN INVESTMENT WORSEN THE DOMESTIC STOCK MARKET DURING A FINANCIAL CRISIS? EVIDENCE FROM TAIWAN. Hsu, C., Huang, C., & Ntoko, A. (2013). The International Journal of Business and Finance Research, 7(4), 1-12. Retrieved from http://search.proquest.com/docview/1352856945?accountid=34489 The British Accounting Review TOWARDS A CONCEPTUAL MODEL OF WHISTLE-BLOWING INTENTIONS AMONG EXTERNAL AUDITORS.Alleyne, P., Hudaib, M., & Pike, R. (2013). The British Accounting Review, 45(1), 10. Retrieved from http://search.proquest.com/docview/1318056766?accountid=34489 119 VADEMÉCUM Ven conmigo EXPERIENTIAL LEARNING IN ACCOUNTING EDUCATION: A PRISON VISIT. Dellaportas, S., & Hassall, T. (2013). The British Accounting Review, 45(1), 24. Retrieved from http://search.proquest.com/docview/1318056426?accountid=34489 EXPLORING PROFESSIONAL IDENTITY: THE PERCEPTIONS OF CHARTERED ACCOUNTANT STUDENTS. Hamilton, S. E. (2013). The British Accounting Review, 45(1), 37. Retrieved from http://search.proquest.com/docview/1318056056?accountid=34489 UK CHARITY ACCOUNTING: AN EXERCISE IN WIDENING STAKEHOLDER ENGAGEMENT. Connolly, C., Hyndman, N., & McConville, D. (2013). The British Accounting Review, 45(1), 58. Retrieved from http://search.proquest.com/docview/1318056435?accountid=34489 A NOTE ON ACCOUNTING CONSERVATISM IN RESIDUAL INCOME AND ABNORMAL EARNINGS GROWTH EQUITY VALUATION. Skogsvik, K., & Juettner-Nauroth, B. (2013). The British Accounting Review, 45(1), 70. Retrieved from http://search.proquest.com/docview/1318056445?accountid=34489 Thunderbird International Business Review MARKET ENTRY STRATEGIES IN EMERGING MARKETS: AN INSTITUTIONAL STUDY IN THE BRIC COUNTRIES. Holtbrügge, D., & Baron, A. (2013). Thunderbird International Business Review, 55(3), 237. Retrieved from http://search.proquest.com/docview/1330836406?accountid=34489 CORPORATE SOCIAL RESPONSIBILITY, CUSTOMER TRUST, AND LOYALTY - PERSPECTIVES FROM A DEVELOPING COUNTRY. Azmat, F., & Ha, H. (2013). Thunderbird International Business Review, 55(3), 253. Retrieved from http://search.proquest.com/docview/1330836409?accountid=34489 CHARACTERISTICS OF IMMIGRANT ENTREPRENEURS AND THEIR INVOLVEMENT IN INTERNATIONAL NEW VENTURES. Zolin, R., & Schlosser, F. (2013). Thunderbird International Business Review, 55(3), 271. Retrieved from http://search.proquest.com/docview/1330836407?accountid=34489 CRITICAL SUCCESS FACTORS THROUGH THE MERGERS AND ACQUISITIONS PROCESS: REVEALING PRE- AND POST-M&A CONNECTIONS FOR IMPROVED PERFORMANCE.Gomes, E., Angwin, D. N., Weber, Y., & Tarba, S. Y. (2013). Thunderbird International Business Review, 55(1), 13. Retrieved from http://search.proquest.com/docview/1251867723?accountid=34489 The Journal of Theoretical Accounting Research STRUCTURAL EQUATION MODELING IN THE ACCOUNTING LITERATURE: OBSERVATIONS AND SUGGESTIONS. Herda, D. N., PhD. (2013). The Journal of Theoretical Accounting Research, 8(2), 103-138. Retrieved from http://search.proquest.com/docview/1370355143?accountid=13250 A KANTIAN ANALYSIS OF FINANCIAL ACCOUNTING. Schroeder, M., & Rowbottom, N. (2013). The Journal of Theoretical Accounting Research, 8(2), 38-78. Retrieved from http://search.proquest.com/docview/1370354985?accountid=13250 UNDERSTANDING ADOPTION OF ANGLO-AMERICAN MODELS OF CORPORATE GOVERNANCE AND FINANCIAL REPORTING IN EMERGING ECONOMIES: AN INTEGRATED INSTITUTIONAL PERSPECTIVE. Wu, H., & Patel, C. (2013). The Journal of 120 VADEMÉCUM Ven conmigo Retrieved from Theoretical Accounting Research, 8(2), 186-224. http://search.proquest.com/docview/1370354949?accountid=13250 TAX RESISTANCE: HOW THE INTERNET HAS IMPACTED TAX RESISTANCE AND THE TAX GAP. Furman, D. J., Mather, E., & Soloman, D. (2013). Journal Of Theoretical Accounting Research, 8(2), 1-37. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86 068020&lang=es&site=ehost-live EXPLORING A STUDY ABROAD OPTION FOR THE ACCOUNTING CURRICULUM.Crawford, David L,PhD., C.P.A. (2013). The Journal of Theoretical Accounting Research, 8(2), 79-102. Retrieved from http://search.proquest.com/docview/1370354977?accountid=13250 PARSING THE RISK AND RETURN OF PROFIT CENTERS. Shwayder, K. (2013). The Journal Of Theoretical Accounting Research, 8(2), 161-185. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=bth&AN=86 068025&lang=es&site=ehost-live World of Accounting Science THE EFFECTS OF AUDIT FIRMS AND PARENT COMPANIES ON MATERIAL HARMONIZATION: A PERSPECTIVE OF TURKEY. ZAİF, F. (2013). World Of Accounting Science, 15(1), 1-28. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=a9h&AN=87 308797&lang=es&site=ehost-live THE STATUS OF AUDIT COMMITTEES: A COMPARATIVE STUDY OF U.S.A., E.U., AND TURKEY. NUHOĞLU, N., & ARMAĞAN, O. (2013). World Of Accounting Science, 15(1), 73-96. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=a9h&AN=87 308800&lang=es&site=ehost-live CUSTOMER-DRIVEN PROFITABILITY ANALYSIS: A MANAGEMENT ACCOUNTING APPROACH THROUGH CUSTOMER PORTFOLIO APPLICATIONS. YÜKÇÜ, S., & KARAKELLEOĞLU, İ. (2013). World Of Accounting Science, 15(1), 55-71. http://search.ebscohost.com.ezproxy.uniandes.edu.co:8080/login.aspx?direct=true&db=a9h&AN=87 308799&lang=es&site=ehost-live 121 VADEMÉCUM Ven conmigo Autoridades Públicas Ministerio de Comercio, Industria y Turismo Decreto 2784 Por el cual se reglamenta la Ley 1314 de 2009 sobre el marco técnico normativo para los preparadores de información financiera que conforman el Grupo 1. DECRETO 2706 DEL 27 DE DICIEMBRE DE 2012 Por el cual se reglamenta la Ley 1314 de 2009 sobre el marco técnico normativo de información financiera para las microempresas DECRETO 2695 DEL 21 DE DICIEMBRE DE 2012 Por el cual se hace un nombramiento Junta Central de Contadores RESOLUCIÓN NÚMERO 463 (28 DE DICIEMBRE DE 2012) Por la cual se fijan los valores de la Tarjeta Profesional de Contadores Públicos, de la Tarjeta de Registro de Personas Jurídicas, y de los Certificados de Vigencia de Inscripción de Antecedentes Disciplinarios de Personas Naturales y de Personas jurídicas, para el año 2013. DECRETO 805 DEL 24 DE ABRIL DE 2013 Por el cual se reglamenta el artículo 173 del Decreto 019 de 2012 Congreso de la República LEY 1607 DEL 26 DE DICIEMBRE DE 2012 POR LA CUAL SE EXPIDEN NORMAS EN MATERIA TRIBUTARIA Y SE DICTAN OTRAS DISPOSICIONES Consejo de Estado TANTO EL CONTADOR PÚBLICO COMO EL REPRESENTANTE LEGAL DEBEN CERTIFICAR LOS ESTADOS FINANCIEROS, POR TANTO, SI EL REPRESENTANTE LEGAL OMITE LA FIRMA DE LOS ESTADO FINANCIEROS, NO SE ESTÁ FRENTE A UN ESTADO FINANCIERO CERTIFICADO, Y UN ESTADO FINANCIERO QUE NO ESTE CERTIFICADO NO TIENE VALOR PROBATORIO, PUESTO QUE NO CUMPLE CON LOS REQUISITOS LEGALES MÍNIMOS PARA QUE GOCE DE LA PRESUNCIÓN DE AUTENTICIDAD QUE LE CONFIERE EL ARTÍCULO 39 DE LA LEY 222 DE 1995 Sentencia sobre el Consejo Técnico de la Contaduría Pública Por lo expuesto, se concluye que los miembros de este Consejo no son empleados públicos a pesar de que ejercen función pública; y, en consecuencia no le son aplicables las disposiciones relacionadas con la edad del retiro forzoso Consejo Técnico de la Contaduría Pública Direccionamiento dic de 2012 PROGRAMA DE TRABAJO AJUSTADO DEL CTCP PRESENTACIÓN PLAN DE TRABAJO A DIC.31 2012 CONSOLIDACIÓN PLAN DE TRABAJO A DIC 31 2012-13 122 VADEMÉCUM Ven conmigo Enmiendas efectuadas por el IASB a las Normas Internacionales de Información Financiera durante el periodo comprendido entre el 01/01/2012 y el 31/12/2012 003-CONSULTA SOBRE DECRETO 2784 DE 2012.pdf 006- CONTABILIZACIÓN DEL PROYECTO DE IMPLEMENTACIÓN DE NIIF.pdf 007-INTERPRETACIÓN ARTICULO1 DE DECRETO 2784 DE 2012.pdf 008-PLAN DE IMPLEMENTACIÓN NIIF GRUPO 1.pdf 010-IPSAS Y NIIF.pdf 014- CERTIFICACIÓN EN NIIF.pdf 17-DESTRUCCIÓN LIBROS Y PAPELES DE CONTABILIDAD.pdf 019-CLASIFICACION DE LAS EMPRESAS EN LOS GRUPOS PARA LA CONVERGENCIA.pdf 026-INQUIETUD SOBRE DECRETO 2784 DE 2012.pdf 031-DECRETO 2784- DE 2012.pdf 034-DECRETO 2784 DE 2012.pdf 058-280-APLICACIONES DE ESTANDARES INTERNACIONALES DE CONTABILIDAD EN COLOMBIA.pdf 068-NIC 1 Y NIC 2 SECTOR COOPERATIVAS.pdf 107-079-PROCESO DE CONVERGENCIA -CLASIFICACION DE UN ENTE PARA LA APLICACION DE LAS NIIF - NIC.pdf 221-137-PROCESO DE CONVERGENNCIA -IMPLEMENTACION.pdf 228-114-PROCESO DE CONVERGENCIA -APLICACION OBLIGATORIA DE NIIF PARA PYMES.pdf 236-156-PROCESO DE CONVERGENCIA - CLASIFICACION DE UNA EMPRESA.pdf 301-BALANCE Y DECLARACIÓN DE RENTA EN PROPIEDAD HORIZONTAL.pdf Contaduría General de la Nación Contaduría General de la Nación Resolución 717 por medio de la cual se modifican los Procedimientos Contables del Manual de Procedimientos del Régimen de Contabilidad Pública Resolución 718 por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública Resolución 719 por medio de la cual se modifica el Catálogo General de Cuentas del Manual de Procedimientos del Régimen de Contabilidad Pública Resolución No. 052 de 2013 Por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública. Resolución No. 051 de 2013 Por la cual se incorpora en el Régimen de Contabilidad Pública el marco normativo aplicable para algunas empresas sujetas a su ámbito. Resolución 159 por medio de la cual se modifica el Catálogo General de Cuentas del Manual de Procedimientos del Régimen de Contabilidad Pública Resolución 160 por medio de la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública RECONOCIMIENTO CONTABLE DEL AJUSTE DEL PASIVO QUE CORRESPONDA A VIGENCIAS ANTERIORES PROCEDIMIENTO CONTABLE PARA EL RECONOCIMIENTO Y REVELACIÓN DE HECHOS RELACIONADOS CON LAS PROPIEDADES, PLANTA Y EQUIPO PROCEDIMIENTO PARA CORREGIR VALORES DE INGRESOS QUE ERRÓNEAMENTE SE HAYAN RECONOCIDO DE MÁS EN PERÍODOS CONTABLES ANTERIORES 123 VADEMÉCUM Ven conmigo MANEJO CONTABLE POR PARTE DE UNA ENTIDAD PÚBLICA DE OBLIGACIONES INCOBRABLES NO PUEDEN REGISTRARSE CONTABLEMENTE LOS HECHOS ECONÓMICOS, FINANCIEROS, SOCIALES Y AMBIENTALES QUE NO SE ENCUENTREN DEBIDAMENTE SOPORTADOS LAS ENTIDADES DEBEN ADELANTAR LAS ACCIONES PERTINENTES A EFECTOS DE DEPURAR LA INFORMACIÓN CONTABLE EL RECONOCIMIENTO CONTABLE DE LAS OBLIGACIONES DE ORDEN TRIBUTARIO DEBE EFECTUARSE ATENDIENDO EL MOMENTO DE CAUSACIÓN DE ÉSTAS NO ES VIABLE ESPERAR A EFECTUAR EL PAGO TOTAL DE LOS BIENES PARA RECONOCER LA RESPECTIVA DEPRECIACIÓN RECONOCIMIENTO CONTABLE DE ANTICIPOS PACTADOS EN VIRTUD DE LOS CONTRATOS Y CONVENIOS POR PARTE DE ENTIDADES PÚBLICAS APLICACIÓN DEL PRINCIPIO DE CONTABILIDAD PÚBLICA DE DEVENGO O CAUSACIÓN Corte Constitucional La Ley 1314 de 2009 no vulnera la reserva de ley puesto que no otorga una habilitación legal o el otorgamiento de facultades al Presidente de la República para crear tributos ni para definir o modificar sus elementos constitutivos Ministerio de Salud y Protección Social EL PERIODO DEL REVISOR FISCAL DE UN HOSPITAL REGIONAL DE UN MUNICIPIO DE SEXTA CATEGORÍA ES DE CUATRO AÑOS Superintendencia de la Economía Solidaria Circular externa 001 del 2013 Proceso de aplicación del marco técnico normativo para los preparadores de información financiera para el Grupo 1 y 3 Circular Externa No. 003 Modificación de la Circular Básica Contable y Financiera No. 004 de 2008. Carta Circular 007 de 2013 Proceso de convergencia hacía el marco técnico normativo para los preparadores de información financiera del grupo 2 Bogotá D.C 05 de junio de 2013 Superintendencia de Puertos y Transporte Supertransporte expide Circular por la cual establece el proceso de implementación de las normas de contabilidad e información financiera - NIIF Circular 2 2013 Plan de Implementación NIF Información Matrices y Subordinadas 124 VADEMÉCUM Ven conmigo Circular Externa No. 00000013 PROCESO DE EJECUCIÓN DEL MARCO TEÓRICO NORMATIVO DE INFORMACIÓN FINANCIERA PARA LAS MICROEMPRESAS GRUPO 3 NIIF Y PLAN DE IMPLEMENTACIÓN Superintendencia de Servicios Públicos Domiciliarios RESOLUCIÓN SSPD-20131300001025 DE 2013 (Enero 29) “Por la cual se derogan las resoluciones números 20101300021335 de 2010, 20111300002885, 20111000001815, 20111000001825 y 20111300016175 de 2011, mediante las cuales se adoptó, ajustó y requirió información del modelo general de contabilidad para empresas prestadoras de servicios públicos en convergencia con los estándares internacionales de contabilidad e información financiera de aceptación mundial (MGC)”. Superintendencia de Sociedades Circular Externa No. 115-000001 Proceso de implementación de las Normas de Información Financiera - NIF y solicitud Plan de Implementación entes económicos clasificados en el Grupo 1. Esta Circular Externa fue publicada en el Diario Oficial No. 48670 de fecha 11 de enero de 2013. Circular Externa No. 200-000002 por medio de la cual se solicita información financiera a los Clubes de fútbol con Deportistas Profesionales organizados como sociedades anónimas en los términos previstos Circular Externa 115-000003 Proceso de implementación del Marco Técnico Normativo de Información Financiera para las Microempresas y Plan de Implementación Circular Externa 100-000004 Presentación de información financiera períodos intermedios y fin de ejercicio personas jurídicas y naturales admitidas a un trámite o proceso concursal recuperatorio. 220-177556 Corrección de los Estados Financieros y Causal de disolución por pérdidas 220-177553 Mecanismos para enjugar pérdidas 220-140398 Aprobación Estados Financieros de Propósito General, por parte de sociedades comerciales y sociedades anónimas simplificadas 220-134980 Ante la transformación a sociedad por acciones simplificada no resulta indispensable el cambio de libros sociales. El cambio de razón social de una sociedad por acciones no obliga al cambio de títulos accionarios 220-129923 Sociedad por acciones simplificada - Diferencias entre accionistas - Negociación de acciones Revisoría fiscal 220-100932 INCOMPATIBILIDAD DEL REVISOR FISCAL O EL SUPLENTE DE UNA MATRIZ, CON UNA SUBORDINADA 220-100903 La prima en colocación de acciones hace parte del patrimonio total de una sociedad Aclaración del Oficio 220-020503 del 2 de abril de 2012 220-001097 Destrucción de los documentos y soportes contables a la luz de la Ley 962/05. (Se transcribe oficio) 220-001091 Sociedad por acciones simplificada Reglamento de emisión y colocación de acciones Modificación del capital. 125 VADEMÉCUM Ven conmigo 220-001081 La Superintendencia de Sociedades no es competente para emitir pronunciamiento sobre el ejercicio de la revisoría fiscal en un grupo empresarial de asociaciones. - Revisoría fiscal en sociedades del mismo grupo 220-000203 Causal de disolución por pérdidas. Ley 1429 de 2010 220-000037 Decisión de rescindir el reparto de utilidades 220-000011 Derecho de inspección, entre otros asuntos, información considerada secreto empresarial 220-183770 La Superintendencia de Sociedades no autoriza el monto del capital de una sociedad 220-010804 No existe impedimento para prestar servicios de contador en sociedad conformada por sus padres y hermana. 220-005785 Derecho de inspección de asociados en una sociedad de responsabilidad limitada. El ejercicio del mismo deviene de la ley, por lo tanto, no resulta ser asunto discutible entre los asociados de la compañía. 220-021063 Conceptuar sobre la viabilidad y legalidad de operaciones capitalización; utilización prima en colocación de acciones y disminución de la participación accionaria como consecuencia de la misma- no es del resorte 220-021062 Lugar de custodia de los libros de comercio. 220-021059 CLASE DE CULPA DE LOS ADMINISTRADORES Y DEL REVISOR FISCAL POR NEGLIGENCIA O DESCUIDO FRENTE A LA SOCIEDAD Y TERCEROS 220-021055 Capitalización de la prima por colocación 220-011078 Inversión de capital extranjero en una sociedad. 220-011077 Disminución del capital social Régimen de autorización general Resolución 220-004850 del 24 de septiembre de 2012 220-011062 POSIBILIDAD DE REVISAR LOS LIBROS Y PAPELES DE UNA SOCIEDAD EN COMANDITA SIMPLE, EN EJERCICIO DEL DERECHO DE INSPECCIÓN Oficio 220-011057 Pago de dividendos conversión a acciones 220-022286 El reparto de la reserva ocasional sigue las reglas de la distribución de utilidades 220-032562 Sociedad por acciones simplificada enervamiento de la causal de disolución por pérdidas (artículos 35 de la Ley 1258 de 2008 y 24 de la Ley 1429 de 2010) 220-032239 Responsabilidad de administradores, asociados y revisor fiscal de una sociedad en liquidación voluntaria u obligatoria frente a multas impuestas al ente insolvente por entidades públicas. 220-032233 Registro fotográfico de los libros y papeles contables de una sociedad en ejercicio del derecho de inspección 220-032228 No existe Situación de control entre la matriz y su sucursal.-depósito de estados financieros. 220-030101 Las sucursales de sociedades extranjeras deben consolidar estados financieros junto con las sociedades subordinadas de su casa matriz, pero no les asiste la obligación de elaborar el informe especial a que alude el artículo 29 de la Ley 222 220-027134 LA ASISTENCIA DEL REVISOR FISCAL DURANTE LA CELEBRACIÓN DE REUNIONES DEL MÁXIMO ÓRGANO SOCIAL O DE JUNTA DIRECTIVA NO ES OBLIGATORIA, A MENOS QUE SU PRESENCIA SEA INDISPENSABLE SEGÚN LOS ESTATUTOS SOCIALES 220-026123 ACLARACIONES CON OCASIÓN A LA EXPEDICIÓN DEL DECRETO-LEY 019 DE 2012, RESPECTO A REGISTROS CONTABLES CUANDO LA OBLIGACIÓN ERA EXIGIBLE 220-025101 DESIGNACIÓN DEL REVISOR FISCAL 126 VADEMÉCUM Ven conmigo 220-035006 Término del Derecho de Inspección / Reuniones por derecho propio, en el caso de las SAS 220-034648 La violación de los administradores al derecho de inspección, no constituye nulidad. 220-034449 Sociedad por acciones simplificada. Acción con derecho a voto y dividendo preferencial. 220-034372 Inhabilidades del revisor fiscal.- Períodos de los miembros de la junta directiva 220-049978 Reglas para el pago de aportes de acciones ordinarias en las SAS 220-049973 Acreditación sobre aumento de capital 220-049967 Disminución de capital en sas 220-049966 En una reunión ordinaria debidamente convocada pero aplazada por voluntad de los asociados y que además sus estados financieros no han sufrido ninguna modificación, para la nueva no es necesario el ejercicio derecho de inspección 220-048748 Reglas sobre capital y acciones en el marco normativo de las SAS 220-046019 Calidad de accionista; distribución de utilidades; mecanismos y acciones frente a posibles conflictos 220-043858 Reglamentación del ejercicio del derecho de información de los miembros de junta directiva 220-043850 Resultado de solicitud de investigación por vulneración al derecho de inspección; envío de delegado; otros asuntos 220-042552 Pago de aportes 220-037350 NECESIDAD DE REVISOR FISCAL SUPLENTE Superintendencia de Vigilancia y Seguridad Privada Servicios del sector deberán adoptar Normas Internacionales de Información Financiera SuperVigilancia expide lineamientos para el proceso de convergencia a NIIF Este 28 de febrero vence el plazo para la presentación del plan de Implementación de las NIIF Superintendencia del Subsidio Familiar Resolución No. 747 de 2012 "Por de la cual se amplía el Plan Único de Cuentas para el Sistema de Subsidio Familiar en Colombia, establecido mediante Resolución 0537 del 06 de octubre de 2009" Resolución No. 0217 de 2013 "Por la cual se amplía el plazo de aplicación y cumplimiento de la Resolución 747 de 2012 modificada por la Resolución 810 de 2012" EL PERIODO DEL REVISOR FISCAL DE UNA CAJA DE COMPENSACIÓN FAMILIAR ES ESTATUTARIO Superintendencia Financiera de Colombia Carta Circular 102 (Diciembre 27). Informa instrucciones sobre valoración de portafolios de inversión y transmisión de los formatos de valoración de portafolios de inversión, instrumentos financieros derivados y los relacionados con la medición del riesgo de mercado y del riesgo de liquidez, con ocasión del cierre del año 2012. 127 VADEMÉCUM Ven conmigo Circular Externa 050 (Noviembre 30). Modifica a las Circulares Externas 006, 033 y 039 de 2012, al Capítulo Décimo Sexto del Título Primero de la Circular Básica Jurídica y a los Capítulos XI y XVIII de la Circular Básica Contable y Financiera, relacionadas con los Proveedores de Precios para Valoración. Anexos. Carta Circular 10 (Enero 24). Solicita información relativa a los planes de acción del proceso de convergencia hacia las Normas Internacionales de Información Financiera para entidades del Grupo 1. Anexo. Circular Externa 002 (Febrero 05). Amplía el período de pruebas para garantizar el adecuado funcionamiento del esquema de valoración utilizando la información suministrada por los Proveedores de Precios para valoración y modificación del Capítulo I de la Circular Básica Contable y Financiera. Anexo. Convergencia a Normas Internacionales de Información Financiera y de Auditoría y Aseguramiento de la Información - Respuestas a las inquietudes formuladas - Presentación Circular Externa 012 (Abril 23). Imparte instrucciones sobre las reglas para la clasificación de los instrumentos de capital regulatorio y modificación a la codificación de los trámites de correspondencia dirigida a la Superintendencia Financiera de Colombia. Anexo. Proyecto de Circular Externa Mediante la cual se imparten instrucciones en materia de requisitos mínimos para los contratos de Fiducia Inmobiliaria y se realizan ajustes sobre su revelación y registro contable. Plazo para comentarios: 28 de mayo de 2013 hasta las 5:00 p.m. Anexos. Superintendencia Nacional de Salud Resolución 000189 14/02/2013 Por la cual se modifica la Resolución 724 de 2008, que emite el Plan Único de Cuentas para las Entidades Promotoras de Salud y Entidades que Administran Planes Adicionales, hoy voluntarios de Salud y Servicios de Ambulancia por Demanda Carta Circular 000003 PROCESO DE IMPLEMENTACIÓN DEL MARCO TÉCNICO NORMATIVO DE INFORMACIÓN FINANCIERA (NIF), EN ENTIDADES VIGILADAS DEL GRUPO 3 128 VADEMÉCUM Ven conmigo American Institute of Certified Public Accountants – AICPA AICPA Unveils Framework Designed for Streamlined Reporting CPA Exam Q3/Q4 2013 Score Release Timetables Cybersecurity Be Prepared for Modern Day IT Threats AICPA Launches New Career Website and Competition for Future CPAs Court Ruling on Preparer Registration and PTIN System 2013 North America Top Technology Initiatives Webcast Leverage Advanced Technologies, Achieve Business Goals – An interview with McGladrey Interactive IT Case Study for Accounting Professionals IT NEWS IMTA News - Current Issue IMTA Quarterly News Archives IMTA Section News & Publications IMTA Corner - Spring 2013 2013 CITP Exam - Summer Registration ends June 1st Top Technology Initiatives Survey Blog AIS.net, AIS.info and AIS.org http://accountinginformationsystem.net/ http://www.accountinginformationsystems.info/ http://www.accountinginformationsystems.org/information-systems/accounting/ http://www.accountinginformationsystems.org/information-systems-management/ http://www.accountinginformationsystems.org/information-systems/technology/ http://www.accountinginformationsystems.org/management-information-systems/ Download Free Financial Information Systems and Technology Form Google Academico Estructuración de la información base y su proceso para la modelación de las aplicaciones QM y PP del sistema SAP R3 implementación del sistema de información SAP-Business one SISTEMA CONTABLE AUTOMATIZADO PARA MICROEMPRESAS Procesadores de Información: Una Tecnología blanda para el docente Incidencia del uso de las tecnologías de información y comunicación-TIC´ s, en los índices de productividad y competitividad de las pequeñas y medianas empresas … La relación necesaria entre las universidades, el proceso educativo y las Tecnologías de la Información y las Comunicaciones Ciudadanía, tecnología y cultura: nodos conceptuales para pensar la nueva mediación digital 129 VADEMÉCUM Ven conmigo De la infraestructura a la apropiación social: panorama sobre las políticas de las tecnologías de información y comunicación (TIC) en Colombia Estándares para la seguridad de información con tecnologías de información. Transferencia de tecnologías e inteligencia competitiva. Retos de la Universidad de Holguín. Cuba Implementación y puesta en operación de un sistema CRM en la Empresa CIO SA, a partir de su estrategia y sus procesos LOS NEGOCIOS ELECTRÓNICOS Y LAS TECNOLOGÍAS DE INFORMACIÓN rtunidades para la internacionalización del clúster de tecnologías de la información y desarrollo de software en Colombia Cómo preparar el Plan de Tecnología de Información para su Empresa Observatorio Costarricense de las MIPYMES: Información y Conocimiento para la Competitividad Sostenible La gestión y la información sobre la responsabilidad social empresarial de las pymes: la necesidad de diferenciación Estándares de publicación de datos para la información pública en Chile Contabilidad: su contenido proyectivo en el contexto de las predicciones Diagnóstico para la creación de una empresa de servicios profesionales en contabilidad, revisoría fiscal, impuestos y auditoría de sistemas Vías de internacionalización de la Industria Argentina de Software: El caso de Core Security Technologies CONSECUENCIAS POSITIVAS DE LA IMPLANTACIÓN DE LA CERTIFICACIÓN ISO 14001 EN LAS EMPRESAS GALLEGAS (ESPAÑA). USO DE CONTROL INTERNO EN LA AUDITORIA INFORMATICA PARA LAS CARRERAS DE AUDITORIA DE SISTEMAS E INGENIERIAS DE SISTEMAS Aplicación de cobit 4.1 en la auditoría de una aplicación informática tipo web de una institución financiera Artìculo Cientìfico-Evaluación técnica informática del sistema de información de la empresa COSSFA, utilizando el estándar internacional COBIT. Auditoría a la administración de la red de datos wan denominada soporte y monitoreo de la plataforma de clientes implementada por Telecomunicaciones … Artículo Científico-Auditoría sistemática a la empresa pública municipal de agua potable y alcantarillado de Ibarra, ubicada en la ciudad de Ibarra, Provincia de … DESARROLLO DE UN PROYECTO PARA GESTIONAR LOS PROCESOS DE AUDITORIA INFORMATICA BASADO EN EL FRAMEWORK DE COBIT GESTIÓN DE RIESGOS Y CONTROLES EN SISTEMAS DE INFORMACIÓN El fraude en los sistemas de información INTEGRACIÓN DE AUDITORIA INFORMATICA AL PROCEDIMIENTO SISTEMICO DE LA EMPRESA DURAMAS CIA. LTDA SOBRE LAS SEGURIDADES INFORMATICAS A APLICARSE DENTRO DE UN SITIO WEB BASANDOSE EN EL RESULTADO DE UNA AUDITORIA AUDITORIA A LA SEGURIDAD DE LA INFORMACION DE UNA SOCIEDAD FINANCIERA ANALISIS DE LA AUDITORIA EN SEGURIDAD INFORMATICA ANALISIS DE SEGURIDAD INFORMATICA SOBRE LOS ATAQUES DE HACKERS Y COMO PROTEGERSE ANTE LOS MISMOS DENTRO DE UNA … CONTROL DE ACCESO Y APLICACIONES DE SEGURIDAD CONTRA MALWARE EN EMPRESAS CON INTRANETS VULNERABLES 130 VADEMÉCUM Ven conmigo ANÁLISIS SOBRE LAS AMENAZAS HUMANAS Y LÓGICAS CONTRA LA SEGURIDAD INFORMÁTICA VS LA PROTECCIÓN DE INFORMACIÓN Implementación de Políticas de Seguridad Informática para la MI Municipalidad de Guayaquil aplicando la norma ISO/IEC 27002 Presentación: La economía del conocimiento en la Argentina: el sector de software y servicios informáticos Ciberterrorismo (virus informáticos e impacto en las sociedades de comunicación modernas) Análisis estadístico de distintas técnicas de inteligencia artificial en detección de intrusos Mirando el futuro de la" nube" informática TFM_Plan de Seguridad de la Informacion Estudio e implementación de un framework de desarrollo de aplicaciones con funciones de seguridad y privacidad para móviles Implementación de soluciones de hardware y software para la infraestructura tecnológica de la empresa Futurcorp SA La informática, internet y la economía en México a principios del siglo XXI. ANALISIS DE LA AUDITORIA EN SEGURIDAD INFORMATICA MANUAL DE SEGURIDAD CONTRA ROBO DE ARCHIVOS EN SISTEMA OPERATIVO WINDOWS 7 FUNCIONANDO EN ENTORNOS DE RED Arquitectura de seguridad en la implementación de soluciones que utilicen tarjetas inteligentes sin contacto Seguridad Informática en la formación de profesionales Los Delitos Informáticos en la Ley de Comercio Electrónico, Firmas Electrónicas y Mensajes de Datos y el Principio de Seguridad Jurídica y Legalidad DIAGNOSTICO DE LOS PROCESOS ORGANIZACIONALES DE SEGURIDADES PARA LA REDUCCIÓN DE RIESGOS A POSIBLES ATAQUES DE PHISING … INVESTIGACIÓN Y ELABORACIÓN DE INSTRUCTIVO SOBRE LAS HERRAMIENTAS HACKER MAS UTILIZADAS EN EL AMBITO INFORMATICO Rol del derecho penal y la informática forense en la protección de la información en la era disgital Role of criminal law and computer forensics to protect … Aplicación de cobit 4.1 en la auditoría de una aplicación informática tipo web de una institución financiera AUDITORIA A LA SEGURIDAD DE LA INFORMACION DE UNA SOCIEDAD FINANCIERA Plan estratégico informático en organizaciones educativas: herramienta de apoyo para alinear las TICs con los objetivos institucionales SLD138 OPORTUNIDADES DE DESARROLLAR UN PAÍS A TRAVÉS DE LAS TIC'S: CIDITIC Análisis, diseño y configuración de una solución para manejo de inventario de hardware, software y asignación de estos recursos en la Planta Papeles Nacionales … Implantación de un Sistema de Gestión de Seguridad de la Información aplicada al dominio Gestión de Activos para la Empresa Plásticos Internacionales Plasinca … METODOLOGÍA ÁGIL DE ESTABLECIMIENTO DE SISTEMAS DE GESTIÓN DE LA SEGURIDAD DE LA INFORMACIÓN BASADOS EN ISO/IEC 27001 Negocios en la nube: hazte Broker de cloud, asesora a organismos públicos, ofrece servicios a hospitales, facilítale el trabajo a otros... El coste de estar en las nubes PROPUESTA DE UNA ARQUITECTURA DE ALMACENAMIENTO PARA NUBES PRIVADAS QUE SOPORTEN INFRAESTRUCTURA COMO SERVICIO (IAAS1) Mirando el futuro de la" nube" informática 131 VADEMÉCUM Ven conmigo Europa y la computación en nube Los entornos virtuales de código abierto en la nube Selección e implantación de un sistema ERP de código abierto. Information Systems Audit and Control Association and Foundation (ISACAF) Governance, Risk and Control Conference Information Security Essentials for IT Auditors-Seattle Webinar: Security, Audit and Controls in the New Oracle Database Release Network Security Auditing-Parsippany, NJ Webinar: Embracing Mobility: Liberate Employees to Work Their Way – and Empower Your Business Earn 32 CPEs and advance your career in New Jersey 17-20 June JOnline Volume 3 Articles Now Available @ISACA Volume 12 Now Available Governance, Risk and Control Conference Early Registration Deadline Extended to 14 June. Register Today! Journal Author Blog: Preventing Revenue Leakage in Health Care Reform: Information Governance Needs in the Risk Adjustment Program for Health Insurers COBIT 5—a business framework? Big data, big promises The certification bug SAP Security and Risk Management, 2nd Edition Securing Clicks: Network Security in the Age of Social Media Responding to Targeted Cyberattacks Cloud Governance: Questions Boards of Directors Need to Ask Big Data: Impacts and Benefits Advanced Persistent Threat Awareness Study Results Identity Management Audit/Assurance Program Software Assurance Audit/Assurance Program CISA Exam Resources CISM Exam Resources CGEIT Exam Resources CRISC Exam Resources COBIT 5 and Related COBIT 4.1 and Related IT and Related Risk IT and Related International Accounting Standard Board – (IASB) IFRS Foundation publishes 2012 Annual Report 2013 IFRS (Red Book)—now available Buy-and-hold should not mean buy-and-hope 132 VADEMÉCUM Ven conmigo XBRL Industry Practice Project 2013 - call for Participants IFRS Taxonomy 2013 labels published in Arabic XBRL Industry Practice Project 2013 - call for Participants IFRS Foundation publishes Formula Linkbase 2013 IFRS Foundation publishes the 2013 annual version of the IFRS Taxonomy IFRS Taxonomy 2012 labels published in Hungarian Exposure Draft of the IFRS Taxonomy 2013 IFRS Taxonomy 2012 labels published in Japanese IFRS Taxonomy 2012 labels published in Korean International Journal of Accounting Information Systems Research methodologies in AIS Focus group methods: Using interactive and nominal groups to explore emerging technologydriven phenomena in accounting and information systems Critical dialogics, agonistic pluralism, and accounting information systems Network analysis in accounting information systems research Recent Articles of AIS Exploring the use of the Delphi method in accounting information systems research Internal information technology audit process quality: Theory development using structured group processes Toward a model of effective monitoring of IT application development and maintenance suppliers in multisourced environments Accounting benefits and satisfaction in an ERP environment Using signature matrix to analyze conflicting frames during the IS implementation process Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship IT infusion within the audit process: Spreadsheet use in small audit firms The impact of information technology on performance in the not-for-profit sector The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms How AIS can progress along with ontology research in IS An internal control perspective on the market value consequences of IT operational risk events IT Governance Institute Implementing and Continually Improving IT Governance The Risk IT Framework and The Risk IT Practitioner Guide Val IT Framework 2.0 IT Governance Roundtable Discussions Information Security Governance: Guidance for Information Security Managers Transforming IT - U.S. Dept. of Veteran Affairs Prioritising IT Investments - European Parliament Generate Revenue - ICW Group 133 VADEMÉCUM Ven conmigo Value Governance - Police Case Study Sunnybrook Health Sciences Centre Gaining Control of IT With COBIT COBIT Maturity Assessment and Continual e-Health Governance Improvement at NHS Fife Integrating COBIT 4.1 Into the Internal Audit Function Read All - COBIT Case Studies Read All - ISACA/ITGI Responses to Exposure Drafts from Regulators and Standards Setting Bodies Information Technology Risk Management Related ITGI Publications ITGI publications Case Studies Best Practices Board Briefing on IT Governance, 2nd Edition Journal of Accountancy AICPA unveils framework designed for streamlined reporting Cloud Security Alliance endorses AICPA SOC report Practice safe e-filing Cloud adoption brings unexpected costs, KPMG survey says From "write-up" to right profitable Tech talk: What CPAs need to know Data, security take top two spots in AICPA technology priorities survey Seven ways to address IT vulnerability Survey spotlights need for data and security strategies Stopping tax identity theft: Practical advice for CPAs and clients Cybersecurity: 2013 is already “the year of the hack” Three IT challenges to watch for in 2013 Cybersecurity: 2013 is already “the year of the hack” Data, security take top two spots in AICPA technology priorities survey Seven ways to address IT vulnerability Survey spotlights need for data and security strategies COSO sheds light on managing cloud risks Green computing tips Removing hyperlinks in Excel Tech talk: What CPAs need to know Reverse the negativity A complicated inheritance Going paperless checklist A tour of five XBRL tools How to develop and publish a mobile app FASB releases proposed 2013 U.S. GAAP taxonomy for comment The future is now: XBRL emerges as career niche What’s keeping some CPAs off the cloud 134 VADEMÉCUM Ven conmigo What´s next in technology for CPAs Top tech priorities for CPAs REA Data Model The REA Accounting Model - Michigan State University The REA Data Model - IUPUI Data Models of Accounting Information Systems REA vs. IAC Chapter 15 - Database Design Using the REA Data Model CONTROL AND AISs On the relationship between REA and SAP REA Models - YouTube Business-Model-Driven Data Engineering Using the REA-DSL DATABASE DESIGN USING THE REA DATA MODEL - Docstoc THE REA APPROACH TO BUSINESS PROCESS MODELING Data Modeling And Accounting Information Systems An Experimental Evaluation of the Pragmatic Quality of REA Diagrams The Entity- Relationship Model Databases Model the Real World ... Resource-Event-Agent (REA) Modelling in ... - UCSI University Blue Red-Lines Background - University of Alaska Chapter 6 – Relational Databases and SQL Database Design Augmenting REA Modeling with Activity Modeling - Oakland ... REA: More Than An Accounting Theory - RCI Rutgers Transaction Processing Systems (TPS) Adaptive Framework for the REA Model IEEE Xplore - A study on the construction of accounting information ... The REA Accounting Model - Michigan State University Modelo contable REA (Recursos, Operaciones y Agentes) / REA ... Sistemas de Informacion Contable UNIDAD DE ANALISIS PARA EL ESTUDIOS EL SISTEMA DE INFORMACION CONTABLE Diseño conceptual: Un elemento fundamental de un proyecto de sistema de información de gestión financiera pública Sistemas de información de contabilidad de gestión: Una aplicación en hoteles de 4 y 5 estrella de la comunidad valenciana Innovation in Governmental Financial Information Systems in The Central American Region: Evidence From Costa Rica El Sistema de Información Contable. - UAO LOS SISTEMAS DE INFORMACIÓN CONTABLE - Dirección ... SISTEMA DE INFORMACIÓN CONTABLE sistemas De inFOrmaCión COntaBle - Material para Docentes Sistemas de información contable - Universidad de Almería 135 VADEMÉCUM Ven conmigo Los sistemas de información contable están en la mira - Comercio El sistema de información contable y la valuación ambiental ... LOS SISTEMAS DE INFORMACIÓN CONTABLE EN LA GESTIÓN ConsideraCiones para la seleCCión de sistemas de informaCión ... Los sistemas de información contable | grandes Pymes sistemas de información contable para la gestión empresarial XBRL International XII Announces 2013 Board of Directors XBRL Asia (Asian-Oceanian) Roundtable Joint Statement Table Linkbase 1.0 Released for Comment XII Seeks Candidates for Board Positions XBRL US Annual Conference India Mutual Fund Companies Voluntarily Adopt XBRL Behind that Green Eyeshade Rests the Soul of a Business Innovator April XII Newsletter Keynote at XBRL24 EIOPA aligns Solvency II XBRL taxonomy with EBA November XII Newsletter Italy Publishes IFRS Taxonomy Translation (Italian) Last Mile Reporting (South Africa) Financial Executives International Pushes SEC on Tagging Volume (US) Time to Automate XBRL Tagging (US) XBRL GL Distilled by Jia XinQuan (China) Solvency 2 Pillar 3 — Invoke launches a range of regulatory reporting software for the insurance industry Bank of Japan Case Study Bank of Spain Case Study XBRL International Best Practices Board (BPB) Public Working Drafts 11th XBRL Europe Day & 17th Eurofiling Workshop 136 VADEMÉCUM Ven conmigo Alba Rocío Carvajal Sandoval alba.carvajal@javeriana.edu.co Aracely del Socorro Sanchez Serna a-sanchez@javeriana.edu.co Braulio Adriano Rodríguez Castro brodri@javeriana.edu.co Claudia Patricia Mateus Castellanos claudia.mateus@javeriana.edu.co Fabiola Torres Agudelo fagudelo@javeriana.edu.co Gabriel Rueda Delgado gabriel.rueda@javeriana.edu.co Hernando Bermúdez Gómez hbermude@javeriana.edu.co Khadyh Arciria Garrido khadyd.arciria@javeriana.edu.co Jenny Marlene Sosa Cardozo sosa.j@javeriana.edu.co Luz Eneida Moreno Mahecha lmoreno.m@javeriana.edu.co Marcos Ancisar Valderrama Prieto ancisar.valderrama@javeriana.edu.co Maria Victoria Uribe Bohorquez uribem@javeriana.edu.co Martha Liliana Arias Bello liliana.arias@javeriana.edu.co Mercedes Gaitán Angulo mercedes.gaitan@javeriana.edu.co Natalia Andrea Baracaldo Lozano nbaracaldo@javeriana.edu.co
