VEN CONMIGO
Número 2, Junio de 2009
El Diccionario de la Real Academia Española nos enseña que VADEMÉCUM proviene
del latín vade, anda, ven, y mecum, conmigo. Se trata de un “Libro de poco volumen
y de fácil manejo para consulta inmediata de nociones o informaciones
fundamentales” Al terminar el período académico, los profesores del
Departamento de Ciencias Contables de la Facultad de Ciencias Económicas y
Administrativas de la Pontificia Universidad Javeriana (sede Bogotá) queremos
destacar algunos sucesos recientemente ocurridos y reunirlos en este modesto
vademécum, con el ánimo de profundizar nuestra conciencia sobre el permanente
cambio de las disciplinas que enseñamos y como un fuerte llamado a la
actualización de los programas de las asignaturas de los cuales somos
responsables. Los invitamos a venir con nosotros en nuestro esfuerzo de
mantenernos al día.
ASEGURAMIENTO
CONTABILIDAD FINANCIERA
CONTABILIDAD GERENCIAL
FINANZAS
IMPUESTOS
INVESTIGACIÓN
REGULACIÓN
SISTEMAS DE INFORMACIÓN
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Documentos Nacionales
Consejo Técnico de la Contaduría Pública. Febrero 2009
http://www.jccconta.gov.co/consejot/publicaciones/Conceptos-PDF/2009/CTCP%20002.pdf
El Consejo Técnico publica el Concepto 002 de 2009 sobre la Disponibilidad de los papeles de
Trabajo de Auditoría, en desarrollo de lo previsto en el Artículo 2 de la Resolución 001 de 2008
expedida por dicho organismo.
http://www.jccconta.gov.co/consejot/publicaciones/Conceptos-PDF/2009/CTCP%20004.pdf
El Consejo Técnico publica el Concepto 004 de 2009 sobre la aplicación de estándares
internacionales de auditoría en Colombia, en desarrollo de lo previsto en el artículo 2 de la
Resolución 001 de 2008 expedida por dicho organismo.

Contraloría General de la República. Marzo 2009
http://www.contraloriagen.gov.co/html/normatividad/normatividad_control_fiscal/contenido/Re
s%20Organica%20N°6036%20de%202009.pdf
La Contraloría General de la República emitió la Resolución Orgánica 6036 mediante la cual se
establecen criterios para emitir la opinión sobre los estados contables de que trata el artículo
primero de la Resolución Orgánica No. 5970 del 18 de Junio de 2008.
http://www.contraloriagen.gov.co/html/normatividad/normatividad_control_fiscal/contenido/Re
s%20Organica%20N°%206035%20de%202009.pdf
La Contraloría General de la República emitió la Resolución Orgánica 6035 mediante la cual se
modifica el trámite del Informe denominado “Opinión sobre la razonabilidad de los estados
contables” en la modalidad de auditoría regular, estipulado mediante Resolución Orgánica No.
6015 del 12 de Diciembre del 2008.
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Superintendencia Financiera. Mayo 2008
http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ce014_09.doc
La Superfinanciera emitió la Circular 014 de 2009 sobre las instrucciones relativas a la revisión y
adecuación del Sistema de Control Interno (SCI) de las entidades supervisadas.
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Documentos Internacionales
Publicaciones de PCAOB
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PCAOB presenta las opiniones del personal de la Junta de Supervisión de los Auditores sobre
cómo se pueden aplicar determinadas disposiciones de la Norma de Auditoría No 5. Enero 2009.
http://www.pcaob.org/Standards/Standards_and_Related_Rules/AS5/Guidance.pdf
La información de esta publicación busca ayudar a aplicar a los auditores las disposiciones de la
"PCAOB" o la Norma de Auditoría N º 5. Una auditoría de control interno de los informes financieros que
está integrado con una auditoría de estados financieros, a las auditorías de las más pequeñas y menos
complejas empresas públicas.
PCAOB propone nuevamente comentarios para la norma de auditoría sobre la revisión de la
gestión de calidad (Engagement Quality Review (EQR)). La Junta propuso por primera vez un
nuevo estándar en EQR el 26 de febrero de 2008. Marzo 2009
http://www.pcaob.org/Rules/Docket_025/2009-03-04_Release_No_2009-001.pdf
Esta propuesta se centra en la participación y atención del revisor en los asuntos que aumentan la
probabilidad de identificar y corregir las deficiencias antes de la emisión del informe de auditoría.
"La norma propuesta contribuiría en gran medida a mejorar el actual proceso de EQR de las cuentas
en las empresas pública”. Mark W. Olson.
PCAOB emitió una Alerta de Prácticas de Auditoría para informar a los auditores de las
empresas públicas sobre las posibles implicaciones de las revisiones sobre la información
financiera y las auditorías anuales de las tres normas recientemente emitidas por la junta sobre
Contabilidad Financiera. Abril 2009
http://www.pcaob.org/Standards/Staff_Questions_and_Answers/2009/04-21_APA_4.pdf
Esta alerta busca recordarles a los auditores de cuentas sus responsabilidades en la realización de
exámenes de la información financiera intermedia y anual de auditorías a la luz de los nuevos
proveedores de servicios financieros relacionados con el valor razonable y otras medidas de
impedimentos de carácter personal. El aviso será útil a los auditores, ya que la conclusión de sus
trabajos relacionados con el primer trimestre de 2009 los prepara para el examen del segundo
trimestre y la auditoría de los estados financieros, incluida la auditoría integrada ", dijo Martin F.
Baumann, Auditor Jefe y Director de Normas Profesionales.
PCAOB lanzó el concepto sobre la posible revisión a la norma sobre confirmaciones de
Auditoría
http://www.pcaob.org/Rules/Docket_028/2009-04-14_Release_No_2009-002.pdf
La Junta busca el comentario público sobre la potencial dirección de un proyecto de establecimiento
de normas que podrían resultar en una modificación o un nuevo estándar de auditoría, sobre las
confirmaciones de auditoría.

Publicaciones de AICPA
El AICPA publicó Declaración sobre Normas de Auditoría N º 116, información financiera
intermedia. Febrero 2009.
http://www.aicpa.org/download/members/div/auditstd/riasai/Summary_SAS_No116.pdf
Este SAS es eficaz para los exámenes de la información financiera intermedia provisional para
ejercicios que comiencen después del 15 de diciembre de 2009. Se permite la aplicación anticipada.
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El AICPA publicó el proyecto de Declaraciones sobre Normas de Contabilidad y Análisis de
Servicios. Abril 2009.
http://www.aicpa.org/download/auditstd/ED_Reliability_SSARS.pdf
Este documento proporciona el Proyecto de SSARS, Marco y objetivos para la Realización y
Presentación de Informes sobre la compilación y revisión; Proyecto SSARS, compilación de estados
financieros, y SSARS propuestas, revisión de estados financieros.
El AICPA publicó Proyecto de Declaración sobre Normas de Auditoría, y hechos posteriores.
Abril 2009
http://www.aicpa.org/download/auditstd/Subsequent_Events_ED_final.pdf
Este memorando proporciona antecedentes sobre el proyecto de Declaración de Normas de
Auditoría (SAS) y hechos posteriores. Las propuestas de SAS representa la nueva redacción de la
SASS sustituida a aplicar las Normas de Auditoría de la Junta (ASB), la claridad y la elaboración de
convenios para converger con las Normas Internacionales de Auditoría.
El AICPA publicó Proyecto de Declaración sobre Normas de Auditoría, auditoría de muestreo
(nueva redacción). Febrero 2009
http://www.aicpa.org/download/auditstd/ED_Audit_Sampling.pdf
Este memorando proporciona antecedentes de la propuesta de Declaración sobre Normas de
Auditoría (SAS) El muestreo de Auditoría (nueva redacción). Las propuestas de SAS representa la
nueva redacción del SAS N º 39 para aplicar las Normas de Auditoría de la Junta (ASB's) claridad
en la redacción de convenios y de convergencia con la Norma Internacional de Auditoría (NIA) N º
530 (nueva redacción), Auditoría de muestreo.
El AICPA publicó Proyecto de Declaración sobre Normas de Auditoría, auditoría inicial,
incluyendo los saldos de apertura. Febrero 2009
http://www.aicpa.org/download/auditstd/Initial_Audits_SAS_ED.pdf
Este memorando proporciona antecedentes sobre el proyecto de Declaración de Normas de
Auditoría (SAS) Auditoría inicial Contrataciones, incluyendo los saldos de apertura. Las propuestas
de SAS representa la nueva redacción del SAS N º 84 para aplicar las Normas de Auditoría de la
Junta (ASB), la claridad y la elaboración de convenios para converger con las Normas
Internacionales de Auditoría.
El AICPA publicó Proyecto de Declaraciones sobre Normas de Auditoría, las pruebas de
auditoría (nueva redacción).
http://www.aicpa.org/download/auditstd/AU_326_final.pdf
Esta Declaración sobre Normas de Auditoría (SAS) explica lo que constituye pruebas de auditoría
en una auditoría de estados financieros, el auditor y la dirección tiene la responsabilidad de diseñar
y realizar procedimientos de auditoría para obtener evidencia suficiente apropiada de auditoría
para poder extraer conclusiones razonables en los que el auditor basa su opinión. Este SAS es eficaz
para las auditorías de estados financieros para períodos que comiencen a partir del 15 de diciembre
de 2010.
El AICPA publicó documento sobre la Materialidad en Planificación y Realización de una
auditoría (nueva redacción).
http://www.aicpa.org/download/auditstd/AU_312_final.pdf
Esta Declaración sobre Normas de Auditoría (SAS) se refiere a la responsabilidad del auditor en la
aplicación del concepto de importancia relativa en la planificación y la realización de una auditoría
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de estados financieros. Proyecto de SAS, la evaluación de inexactitudes detectadas durante la
auditoría, la importancia relativa se explica cómo se aplica en la evaluación de los efectos de errores
identificados en la auditoría y de las inexactitudes detectadas y en su caso, sobre los estados
financieros. Este SAS es eficaz para las auditorías de estados financieros para períodos que
comiencen a partir del 15 de diciembre de 2010.
El AICPA publicó documento sobre la Evaluación de inexactitudes detectadas durante la
auditoría.
http://www.aicpa.org/download/auditstd/FINAL_AU_312A.pdf
Esta Declaración sobre Normas de Auditoría (SAS) se refiere a la responsabilidad del auditor de
cuentas para evaluar el efecto de los errores identificados en la auditoría y en su caso, sobre los
estados financieros. UA sección 508, Informes sobre los estados financieros (AICPA, Normas
Profesionales, vol. 1. Este SAS es eficaz para las auditorías de estados financieros para períodos que
comiencen a partir del 15 de diciembre de 2010.
El AICPA publicó Proyecto de SAS, la planificación de una auditoría (nueva redacción).
http://www.aicpa.org/download/auditstd/FINAL_AU_311.pdf
Esta Declaración sobre Normas de Auditoría (SAS) se refiere a la responsabilidad del auditor para
planificar una auditoría de estados financieros. Este SAS se enmarca en el contexto de auditorías
periódicas. Consideraciones adicionales en la auditoría inicial se identificarán por separado. Este
SAS es eficaz para las auditorías de estados financieros para períodos que comiencen a partir del 15
de diciembre de 2010.
El AICPA publicó Proyecto de SAS, Comprensión de la entidad y su medio ambiente y la
evaluación de los riesgos de errores materiales (nueva redacción).
http://www.aicpa.org/download/auditstd/FINAL_AU_314.pdf
Esta Declaración sobre Normas de Auditoría (SAS) se refiere a la responsabilidad del auditor para
identificar y evaluar los riesgos de errores materiales en los estados financieros a través de la
comprensión de la entidad y su medio ambiente, incluido el control interno de la entidad. Este SAS
es eficaz para las auditorías de estados financieros para períodos que comiencen a partir del 15 de
diciembre de 2010.
El AICPA publicó Proyecto de SAS, Realización de Procedimientos de auditoría en respuesta a
las cuotas de la Evaluación de Riesgos y Auditoría de las pruebas obtenidas (nueva redacción).
http://www.aicpa.org/download/auditstd/FINAL_AU_318.pdf
Esta Declaración sobre Normas de Auditoría (SAS) del auditor se refiere a la responsabilidad de
diseñar y aplicar las respuestas a los riesgos de errores identificados y evaluados por el auditor de
acuerdo con la propuesta de SAS, Comprensión de la entidad y su medio ambiente y la evaluación
de los riesgos de errores materiales (nueva redacción), en una auditoría de estados financieros. Este
SAS es eficaz para las auditorías de estados financieros para períodos que comiencen a partir del 15
de diciembre de 2010.
El AICPA publicó Proyecto de Declaración sobre Normas de Auditoría, Examen de las leyes y
reglamentos en una auditoría de estados financieros. Enero 2009.
http://www.aicpa.org/download/auditstd/Laws_and_Regs_SAS_ED.pdf
Este memorando proporciona a las propuestas de Declaración de Normas de Auditoría (SAS)
Examen de las leyes y reglamentos en una auditoría de estados financieros. Esta propuesta
sustituirá a SAS N º 54, por los actos ilegales de los clientes (AICPA, Normas Profesionales, vol. 1,
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UA seg 317). Las propuestas de SAS representan la inclusión de comentarios por parte de la Junta
de Normas de Auditoría (ASB's) claridad en la redacción de convenios y la convergencia con la
Norma Internacional de Auditoría (NIA) 250, Examen de las leyes y reglamentos en una auditoría
de estados financieros.
El AICPA publicó Proyecto de Declaración sobre Normas de Auditoría, el examen de fraude en
una auditoría de estados financieros (nueva redacción) . Enero 2009
http://www.aicpa.org/download/auditstd/Fraud_SAS_ED.pdf
Este memorando proporciona antecedentes sobre el proyecto de Declaración de Normas de
Auditoría (SAS) Consideración del fraude en una auditoría de estados financieros. Esta propuesta
sustituirá a SAS N º 99, Examen de un fraude en el estado financiero de Auditoría (AICPA, Normas
Profesionales, vol. 1, AU sec. 316). Las propuestas de SAS representan la nueva redacción del SAS
N º 99 para aplicar las Normas de Auditoría de la Junta (ASB's) claridad en la redacción de
convenios y de convergencia con las Normas Internacionales de Auditoría (NIA.
El AICPA publicó Proyecto de Declaraciones sobre Normas de Auditoría: i. Requerimiento de
de información ii. Otra información en documentos que contienen los estados financieros iii.
Otras informaciones en relación con los estados financieros en su conjunto. Enero 2009.
http://www.aicpa.org/download/auditstd/FINAL_RSI_OI_IRT_ED_combined_format_2.pdf
Estas propuestas de SASS reemplazaría SAS N º 8, Otra información en documentos de contenido
Estados Financieros Auditados (AICPA, Normas Profesionales, vol. 1, AU sec. 550); SAS N º 29,
Información que acompaña a la presentación de informes sobre los estados financieros básicos en
Documentos (AICPA, Normas Profesionales, vol. 1, AU sec. 551), y SAS No. 52, Declaración sobre
Normas de Auditoría-1987, "de información requerida" (AICPA, Normas Profesionales, vol. 1, AU
sec. 558). Las propuestas representan la SASS reformulación del SAS N º 8; SAS N º 29, y SAS No.
52, "de información requerida," para aplicar la Junta de Normas de Auditoría (ASB's) claridad en la
redacción de convenios y la convergencia con las Normas Internacionales de Auditoría (NIA).

Publicaciones de IIA
Guías prácticas
http://www.theiia.org/guidance/standards-and-guidance/ippf/practice-guides/
Guías de práctica que proporcionan orientaciones para la realización de las actividades de auditoría
interna. Entre ellas se incluyen los procesos y procedimientos detallados, tales como herramientas y
técnicas, programas, y paso a paso los enfoques, así como ejemplos de productos. Los documentos
que aparecen en esta página están reservados para los miembros del Instituto.
Practice Guides
PG Number
Title
IPPF Release
Date
Formulating and Expressing Internal Audit Opinions
PG
April 2009
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PG
Auditing External Business Relationships
May 2009
GTAG (Global Technology Audit Guide)
The Global Technology Audit Guides are written in straightforward business
language to address a timely issue related to information technology (IT)
management, control, and security.
PG GTAG-1
Information Technology Controls
Jan. 2009
PG GTAG-2
Change and Patch Management Controls:
Critical for Organizational Success
Jan. 2009
PG GTAG-3
Continuous Auditing: Implications for Assurance,
Monitoring, and Risk Assessment
Jan. 2009
PG GTAG-4
Management of IT Auditing
Jan. 2009
PG GTAG-5
Managing and Auditing Privacy Risks
Jan. 2009
PG GTAG-6
Managing and Auditing IT Vulnerabilities
Jan. 2009
PG GTAG-7
Information Technology Outsourcing
Jan. 2009
PG GTAG-8
Auditing Application Controls
Jan. 2009
PG GTAG-9
Identity and Access Management
Jan. 2009
PG GTAG-10 Business Continuity Management
Jan. 2009
PG GTAG-11 Developing the IT Audit Plan
Jan. 2009
PG GTAG-12 Auditing IT Projects
Mar. 2009
GAIT (Guide to the Assessment of IT Risk)
The GAIT series describes the relationships among risk to the financial statements,
key controls within business processes, automated controls and other critical IT
functionality, and key controls within IT general controls (ITGC).
PG GAIT
The GAIT Methodology
Jan. 2009
PG GAIT
GAIT for IT General Control Deficiency Assessment
Jan. 2009
PG GAIT
GAIT for Business and IT Risk
Jan. 2009
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Publicaciones de la IFAC
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Teniendo en cuenta las categorías en que la IFAC clasifica cada uno de los Temas de Interés, a
continuación se presentan los hechos más importantes en este orden:
Auditoría, Aseguramiento y Servicios Relacionados
En esta categoría, se presenta las revisiones y reformulaciones de las Normas Internacionales de
Auditoría
En febrero de de 2009 se completó el proyecto de “The Clarified Standards”
http://web.ifac.org/clarity-center/the-clarified-standards#isas-and-isqc-1
Como producto de este trabajo, se tiene 36 estándares revisados y la norma internacional de control
de calidad.
IFAC publica el “Handbook of international standards on auditing and quality control .Edición
2009”. Abril 2009
http://www.ifac.org/Members/DownLoads/2009-handbook-of-internatio.pdf
Este manual reúne todas las normas internacionales de auditoría y la Norma Internacional de
Control de Calidad que se han redactado de nuevo por la Junta de Normas Internacionales de
Auditoría y Aseguramiento (IAASB) para mejorar su claridad (claridad del proyecto). También
incluye un glosario de términos y el Prefacio de Las Normas Internacionales de Control de Calidad,
Auditoría, Revisión, fiabilidad y Otros Servicios Relacionados. Entra en vigor el 15 de diciembre de
2009.
Educación
En esta categoría, se presenta los estándares internacionales de educación emitidos durante el
(2009)
IFAC publica el “Handbook of international education pronouncements. Edición 2009” Febrero
2009.
http://www.ifac.org/Members/DownLoads/handbook-of-international-e.pdf
Este manual reúne para la continuación de referencia sobre información de antecedentes la
Federación Internacional de Contables (IFAC) y los pronunciamientos sobre la educación y los
servicios relacionados emitida por la IFAC el 1 de enero de 2009.
Good Practice Guide: The Education, Training, and Development of Accounting Technicians.
Marzo de 2009
http://www.ifac.org/Members/DownLoads/good-practice-guide-the-ed.pdf
Borrador de Exposición y documentos de consulta
La IFAC publicó el Marco propuesto para la Educación Internacional de Normas Contables
Profesionales para la exposición de motivos. Publicado en enero 27 de 2009.
http://www.ifac.org/Guidance/EXD-Details.php?EDID=0120
Este memorando proporciona antecedentes y una explicación de la propuesta "Marco de las
Normas Internacionales de Educación ", (el" Marco "), aprobada para la exposición por la Junta de
Normas Internacionales de Educación Contable (IAESB) en diciembre de 2008.
La IFAC publicó la Exposición de motivos sobre IAESB Redacción convenios. Publicado en
Marzo de 2009.
http://www.ifac.org/Guidance/EXD-Details.php?EDID=0121
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Este memorando proporciona información y una explicación de la propuesta de la Junta de Normas
Internacionales de Educación Contable (IAESB) Redacción de convenios, (la redacción de
convenios) para comentarios expuestos por el IAESB en marzo de 2009.
Pequeñas y Medianas prácticas (SMPs)
Documentos relacionados con la pequeña y mediana empresa
IFAC publica la Guía de Control de Calidad para las pequeñas y medianas empresas, las
prácticas. Marzo 2009.
http://www.ifac.org/Members/DownLoads/guide-to-quality-control-fo.pdf
La Guía ha sido encargada por la IFAC para Pequeñas y Medianas Prácticas (SMP) para promover
la aplicación coherente de los Estándares Internacionales de Control de Calidad (ISQC) "Control de
Calidad para Empresas que realizan auditorías y revisiones de estados financieros, y otros Servicios
relacionados con el aseguramiento y Contrataciones.

Publicaciones de la Intosai
Intosai publica Directrices sobre la aplicación de Auditoría Financiera - Introducción Las
Normas Internacionales de las Entidades Fiscalizadoras Superiores.
http://www.issai.org/media(799,1033)/ISSAI_1000_E_Exp_draft_June.pdf
El Propósito de la Auditoría Financiera Directrices de la INTOSAI en esta sección proporciona la
base para el desarrollo de las Directrices de Auditoría Financiera y explica cómo encajan en la
estructura de la ISSAI jerarquía de normas y directrices.
Intosai publica una directriz de auditoría financiera basada en la Norma Internacional de
Auditoría (NIA) 265 "Comunicar en Deficiencias de control interno a los encargados de
Gobernabilidad".
http://www.issai.org/media(791,1033)/ISSAI_1265_E_Exp.draft.pdf
La propuesta de ISA se incluye en la presente Orientación, con el permiso de la IFAC. Exposición
Proyecto de Nota de la INTOSAI, páginas 3-4 (ISA 265 adjunta para referencia) .Para comentarios:
4 de junio - 4 de septiembre de 2009.
Intosai publica el Proyecto de Re-exposición de la INTOSAI Nota, páginas 3o-6to (ISA 320 se
adjunta para referencia) Para comentarios: 4 de junio .
http://www.issai.org/media(792,1033)/ISSAI_1320_E_Re-exposure.pdf
Esta directriz de auditoría financiera se basa en la Norma Internacional de Auditoría (NIA) 320 "La
importancia de Planificación y Realización de una auditoría" elaborado por la Junta de Normas
Internacionales de Auditoría (IAASB) y publicado por la Federación Internacional de Contables
(IFAC). La propuesta de ISA se incluye en la presente Orientación, con el permiso de la IFAC.
Auditoría Financiera Orientación - La importancia de Planificación y Realización de una auditoría.
Intosai publica una directriz de auditoría financiera basada en la Norma Internacional de
Auditoría 402, en [revisado y reformulado] "Consideraciones de auditoría relativo a una entidad
que utilice un Servicio de Organización".
http://www.issai.org/media(782,1033)/ISSAI_1402_E_Exp.draft.pdf
Esta norma elaborada por la (IAASB) y publicado por la Federación Internacional de Contables (
IFAC). La propuesta de ISA se incluye en la presente Orientación, con el permiso de la IFAC.
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Exposición Proyecto de Nota de la INTOSAI, páginas 3ra-8o (ISA 402 adjunta para referencia) Para
comentarios: 1 de mayo - 31 de julio de 2009 Auditoría Financiera Orientación - Consideraciones
relativas a la auditoría de una entidad que utilice un Servicio de Organización.
Intosai publica una directriz de auditoría financiera la cual se basa en la Norma Internacional de
Auditoría (NIA) 501 (nueva redacción).
http://www.issai.org/media(783,1033)/ISSAI_1501_E_Exp.draft.pdf
Esta directriz de auditoría financiera se basa en la Norma Internacional de Auditoría (NIA) 501
(nueva redacción), "Prueba de Auditoría - Consideraciones específicas para los elementos
seleccionados", elaborado por la (IAASB) y publicado por la Federación Internacional de Contables
(IFAC ). La propuesta de ISA se incluye en la presente Orientación, con el permiso de la IFAC.
Exposición Proyecto de Nota de la INTOSAI, páginas 3ra-5a (ISA 501 adjunta para referencia). Para
comentarios: 1 de mayo - 31 de julio de 2009 Auditoría Financiera Orientación - Evidencia de
Auditoría - Consideraciones específicas para los elementos seleccionados.
Intosai publica una directriz de Auditoría Financiera Orientación - Confirmaciones Externas.
http://www.issai.org/media(784,1033)/ISSAI_1505_E_Exp.draft.pdf
Esta directriz de auditoría financiera se basa en la Norma Internacional de Auditoría 505 -[revisado
y reformulado]. Desarrollada por la (IAASB) y publicado por la Federación Internacional de
Contables (IFAC). La propuesta de ISA se incluye en la presente Orientación, con el permiso de
IFAC. Proyecto de la INTOSAI .Nota práctica, páginas 3-4 (ISA 505 adjunta para referencia) Para
comentarios: 1 de mayo - 31 de julio de 2009.
Intosai publica una directriz de Auditoría Financiera basada en la Norma Internacional de
Auditoría 510, [reformulado] "Auditoría de Contrataciones iniciales - balances de apertura"
http://www.issai.org/media(785,1033)/ISSAI_1510_E_Exp.draft.pdf
Esta Norma desarrolla por la (IAASB) y publicado por la Federación Internacional de Contables
(IFAC). La propuesta de ISA se incluye en la presente Orientación, con el permiso de la IFAC.
Exposición Proyecto de Nota de la INTOSAI, páginas 3-4 (ISA 510 adjunta para referencia) Para
comentarios: 1 de mayo - 31 de julio de 2009.
Intosai publica una directriz de auditoría financiera basada en la Norma Internacional de
Auditoría 520 , [reformulado] "Procedimientos analíticos".
http://www.issai.org/media(786,1033)/ISSAI_1520_E_Exp.draft.pdf
Esta Norma desarrollada por la (IAASB) y publicado por la Federación Internacional de Contables
(IFAC). La propuesta de ISA se incluye en la presente Orientación, con el permiso de la IFAC.
Exposición Proyecto de Nota de la INTOSAI, páginas 3ra-5a . (ISA 520 adjunta para referencia).Para
comentarios: 1 de mayo - 31 de julio de 2009 .
Intosai publica una directriz de auditoría financiera se basada en la Norma Internacional de
Auditoría 530, [reformulado] "Muestreo de auditoría".
http://www.issai.org/media(787,1033)/ISSAI_1530_E_Exp.draft.pdf
Esta norma elaborada por la (IAASB) y publicado por la Federación Internacional de Contables
(IFAC). La propuesta de ISA se incluye en la presente Orientación, con el permiso de la IFAC.
Exposición Proyecto de Nota de la INTOSAI, páginas 3ra-5a .(ISA 530 adjunta para referencia). Para
comentarios: 1 de mayo - 31 de julio de 2009.
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Intosai publica una directriz de auditoría financiera se basada en la Norma Internacional de
Auditoría 540, [revisado y reformulado] "Auditoría de las estimaciones contables, incluyendo las
estimaciones del valor razonable, y las Formas Conexas de Divulgación"
http://www.issai.org/media(788,1033)/ISSAI_1540_E_Exp.draft.pdf
Desarrolladas por la (IAASB) y publicado por la Federación Internacional de Contadores (IFAC). La
propuesta de ISA se incluye en la presente Orientación, con el permiso de la IFAC. Exposición
Proyecto de Nota de la INTOSAI, páginas 3o-6to (ISA 540 adjunta para referencia).Para
comentarios: 1 de mayo - 31 de julio de 2009.
Intosai publica una directriz basada en una nueva versión no definitiva de la Norma
Internacional de Auditoría (NIA) 600, "Consideraciones especiales-Auditorías de Estados
Financieros del Grupo (incluida la labor de los componentes Cuentas)"
http://www.issai.org/media(756,1033)/ISSAI_1600_E_Exp.draft.pdf
Desarrollado por la (IAASB ) y publicado por la Federación Internacional de Contables (IFAC). La
propuesta de ISA se incluye en la presente Orientación, con el permiso de la IFAC. Exposición
Proyecto de Nota de la INTOSAI, páginas 3o-13a (ISA 600 adjunta para referencia) Para
comentarios 2 de febrero al 1ro de mayo 2009.

Publicaciones de la Comisión de la Comunidad Europea
La Comisión Europea publica un estudio independiente sobre los costes y los beneficios que se
derivarían de la adopción de las Normas Internacionales de Auditoría (NIA) en la UE. Junio 2009
http://ec.europa.eu/internal_market/auditing/docs/ias/study2009/report_en.pdf
Este estudio analiza el impacto de una adopción puede tener en las sociedades de auditoría, sus
clientes, inversores y reguladores de auditoría. La Comisión Europea ha lanzado, en paralelo, una
consulta pública sobre la adopción de las NIA en la UE.
La Comisión Europea propone una serie de ambiciosas reformas a la actual arquitectura de los
comités de servicios financieros, con la creación de un nuevo Sistema Europeo de Supervisores
Financieros (ESFS), integrado por las nuevas autoridades de supervisión europeas, y un Consejo
Europeo de riesgo sistémico (ESRC). Mayo 2009
http://ec.europa.eu/internal_market/finances/docs/committees/supervision/communication_may2
009/impact_assessment_fulltext_en.pdf
La Comisión invita a presentar comentarios sobre su Comunicación de 15 de julio. Los comentarios
deben ser enviados a través de este formulario web.

Publicaciones de la AUASB
The Australian Auditing and Assurance Standards Board (AUASB) emitió una Guía explicativa:
los informes de los auditores. Marzo 2009.
http://www.auasb.gov.au/admin/file/content102/c3/Mar09_Explanatory_Guide_Auditors_Reports
.pdf
El propósito de esta exposición de Guía es proporcionar información a los auditores de cuentas y
garantía de los profesionales de la ASA 800 ASA 700 y serie de normas de abordar los informes de
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auditoría ( "Normas Internacionales de Información"). Estas normas serán aplicables para los
períodos de presentación de informes financieros a partir del 1 de enero de 2010.
The Australian Auditing and Assurance Standards Board (AUASB) emitió la Declaración de
Orientación GS 010 Respondiendo a las preguntas en una Reunión General Anual. Marzo 2009
http://www.auasb.gov.au/admin/file/content102/c3/GS_010_12-03-09.pdf
La Declaración de la presente guía proporciona orientación para ayudar a que el auditor pueda
cumplir los objetivos de la auditoría o de aseguramiento de la participación. Incluye exposición de
los detalles y procedimientos sugeridos sobre asuntos específicos a los efectos de la comprensión y
cumplimiento de las normas AUASB. El auditor ejerce su juicio profesional en el uso de esta
Declaración de Orientación.
The Australian Auditing and Assurance Standards Board (AUASB) emitió Proyecto de Norma de
Auditoría ASQC 1 de Control de Calidad para Empresas que realizan auditorías y revisiones de
los informes financieros, demás información financiera, y otros de Garantía de Contrataciones.
Abril 2009.
http://www.auasb.gov.au/admin/file/content102/c3/ED_09_09_ASQC_1.pdf
Esta propuesta de estándar de auditoría establece los requisitos obligatorios y proporciona la
solicitud y otro material explicativo acerca de la empresa en materia de su sistema de control de
calidad para las auditorías y revisiones de los informes financieros, información financiera, de
seguros y otros compromisos.
The Australian Auditing and Assurance Standards Board (AUASB) emitió Proyecto de Norma
ASA 220 Auditoría de Control de Calidad para una auditoría de un informe financiero y otros
históricos de Información Financiera (revisado y redactado de nuevo) (Re-expedición de ASA
220). Abril 2009.
http://www.auasb.gov.au/admin/file/content102/c3/ED_10_09_ASA_220.pdf
Esta propuesta de estándar de auditoría establece los requisitos obligatorios y proporciona la
solicitud y otro material explicativo acerca de la responsabilidad del auditor con respecto a
procedimientos de control de calidad para una auditoría de un informe financiero y otro de
información financiera histórica. También aborda, en su caso, las responsabilidades de la
participación de control de calidad revisor.
The Australian Auditing and Assurance Standards Board (AUASB) emitió Declaración de
Orientación GS 011 de acceso de terceros a documentos de trabajo de auditoría. Abril 2009
http://www.auasb.gov.au/admin/file/content102/c3/GS_011_07-04-09.pdf
La declaración de la presente guía proporciona orientación a los auditores la hora de establecer y
acordar las condiciones en las que terceros se concede voluntariamente el acceso a sus documentos
de trabajo de auditoría y la documentación relacionada. Esta documentación es necesaria para estar
preparados de conformidad con las Normas de Auditoría.
The Australian Auditing and Assurance Standards Board (AUASB) emitió Proyecto de Norma de
Auditoría sobre la revisión Contrataciones Asre 2410 Examen de un informe financiero realizado
por un auditor independiente de la Entidad. Junio 2009-06-25
http://www.auasb.gov.au/admin/file/content102/c3/ED_20_09_ASRE_2410.pdf
Esta propuesta de estándar de auditoría establece los requisitos obligatorios y proporciona la
solicitud y otro material explicativo sobre un examen de un informe financiero por el auditor de la
entidad y la forma y el contenido del informe de revisión.
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
Publicaciones de la Federación Europea de Contadores
La FEE Publica comentario sobre Carta PCAOB No. 2008-007, Reglamentación Materia Docket
No. 027, Regla enmiendas, relativas a los plazos de determinados controles de las empresas noEE.UU, y otras cuestiones relativas a las inspecciones de las empresas. Enero 2009-06-25
http://www.fee.be/fileupload/upload/Seymour%20090127%20Amendments%20Timing%20Inspe
ctions281200911148.pdf
El objetivo es promover y fomentar los intereses de la profesión contable en el sentido más amplio
que reconoce el interés público en la labor de la profesión.
La FEE Publica comentario sobre Carta PCAOB No. 2008-006: Proyecto de Normas de Auditoría
Relacionado a la evaluación del auditor de cuentas de Riesgo y Respuesta a las enmiendas y que
se ajuste a las normas PCAOB. Febrero 2009
http://www.fee.be/fileupload/upload/Wilson%20090218%20audit%20risk%20standards182200939
138.pdf
Este Proyecto de Normas de Auditoría está relacionado a la evaluación del auditor de cuentas de
Riesgo y Respuesta a las enmiendas y que se ajuste a las normas PCAOB de 21 de octubre de 2008
(el Proyecto de Normas de Auditoría).
La FEE Publica comentario sobre la exposición Proyecto de Carta de Orientación para el Empleo
de 1000 como AA (2008). Marzo 2009
http://www.fee.be/fileupload/upload/Waistell%200903182432009431441.pdf
FEE (Federación Europea de Contables) acoge con satisfacción la posibilidad de proporcionarle a
continuación con sus observaciones al proyecto de exposición sobre “Accountability” de
Orientación para el uso de AA 1000 AS (2008).
La FEE publica respuesta a las consultas de la Comisión Europea sobre las estructuras de control
en las sociedades de auditoría y sus consecuencias sobre el mercado de auditoría.
http://www.fee.be/fileupload/upload/McCreevy%20090318%20audit%20firm%20structure%20An
nex2652009131444.pdf
La FEE da la bienvenida a la oportunidad de hacer comentarios sobre la consulta de la Comisión
Europea sobre las estructuras de control en las sociedades de auditoría y sus consecuencias sobre el
mercado de auditoría.
La FEE prevé que la Comisión Europea en un futuro próximo, adopte las normas de auditoría
emitido por la Auditoría y la Junta de Normas de Aseguramiento (IAASB). Abril 2009
http://www.fee.be/fileupload/upload/Auditing%20and%20Assurance%20PS%20I%20Internation
al%20Standards%20on%20Auditing%20%28ISAs%29%20I%20090430145200923149.pdf
Esta Declaración de política tiene por objeto explicar los antecedentes del desarrollo las Normas
Internacionales de Auditoría (NIA), explican la IAASB de debido proceso para la elaboración y
finalización de las NIA, en el comentario del IAASB recientemente de Claridad de proyecto.

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NACIONAL
PROYECTO DE LEY NUMERO 203 DE 2008 SENADO, 165 DE 2007 CÁMARA
http://www.javeriana.edu.co/personales/hbermude/leycontable/contadores/gaceta480-2009.pdf
TEXTO APROBADO EN SESIÓN PLENARIA DEL SENADO DE LA REPUBLICA DEL DIA 3 DE
JUNIO DE 2009 por la cual se regulan los principios y normas de contabilidad e información
financiera y de aseguramiento de información aceptados en Colombia, se señalan las autoridades
competentes, el procedimiento para su expedición y se determinan las entidades responsables de
vigilar su cumplimiento.

Superintendencia de Servicios Públicos Domiciliarios Resolución 0009995
http://www.superservicios.gov.co/home/web/guest/inicio;jsessionid=2F50C59EED253C298CBE27A
52BE751FF?p_p_id=101_INSTANCE_xj9s&p_p_lifecycle=0&p_p_state=normal&p_p_mode=view&p
_p_col_id=column2&p_p_col_pos=1&p_p_col_count=2&_101_INSTANCE_xj9s_struts_action=%2Ftagged_content%2F
view_content&_101_INSTANCE_xj9s_redirect=%2Fweb%2Fguest%2Finicio&_101_INSTANCE_xj9s
_assetId=308385
Por la cual se establece la transición para la aplicación del modelo general de contabilidad para las
empresas prestadoras de servicios públicos en convergencia con los estándares internacionales de
contabilidad.

ORIENTACIÓN PROFESIONAL PRESENTACIÓN DE ESTADOS FINANCIEROS CON BASE
EN ESTÁNDARES INTERNACIONALES DE CONTABILIDAD E INFORMACION
FINANCIERA IAS/ IFRS
http://www.jccconta.gov.co/consejot/publicaciones/OrientacionesPDF/2009/o_prof_est_fin_abril_03_09.pdf
Nota los numerales 4.2.1 a 4.3.27 contenidos en las páginas número 50 a la 516 que presentaban la
traducción de los estándares internacionales de de contabilidad e información financiera NIC – NIIF,
fueron eliminados por exigencia expresa de la International Accounting Standards Committee
Foundation, titular de la propiedad intelectual y derechos de autor de estos estándares.
PROYECTO DE ORIENTACION PROFESIONAL SOBRE LIBROS Y DOCUMENTOS DE
CONTABILIDAD, SE RECIBIRAN COMENTARIOS HASTA EL DÍA 30 DE JUNIO DE 2009.
http://www.jccconta.gov.co/consejot/documen/orientacion_libros_1.pdf

INTERNACIONAL
SEC report on fair value accounting
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http://www.sec.gov/spotlight/fairvalue.htm
The US Securities and Exchange Commission has submitted to the US Congress a 211-page report
on 'fair value accounting' by financial institutions. The report, mandated by the Emergency
Economic Stabilization Act of 2008, recommends against suspending fair value accounting
standards.

First meeting of the Financial Crisis Advisory Group to take place in London
http://www.iasb.org/News/Announcements+and+Speeches/First+meeting+of+the+Financial+Crisis+
Advisory+Group+to+take+place+in+London.htm
The International Accounting Standards Board (IASB) announced today that the first meeting of the
Financial Crisis Advisory Group (FCAG) will take place in London 20 January 2009.
The FCAG has been set up jointly by the IASB and the US Financial Accounting Standards Board
(FASB) to consider financial reporting issues arising from the global financial crisis. The group
comprises of recognised leaders from the fields of business and government with a broad range of
experience in international financial markets. The IASB and FASB announced the group
membership on 30 December 2008.
Comments invited on 2009 IFRS XBRL taxonomy
http://www.iasb.org/News/XBRL/IASC+Foundation+publishes+IFRS+Taxonomy+2009+for+public+c
omment.htm
The International Accounting Standards Committee Foundation has invited comments, by 12
March 2009, on the near final version of the IFRS XBRL Taxonomy 2009. The Taxonomy is a
translation of International Financial Reporting Standards as issued at 31 December 2008 into XBRL
(eXtensible Business Reporting Language).
IFRIC 18 on 'customer contributions'
http://www.iasb.org/Current%20Projects/IFRIC%20Projects/D24%20Customer%20Contributions/D
24%20Customer%20Contributions.htm
The International Financial Reporting Interpretations Committee has issued IFRIC Interpretation 18
Transfers of Assets from Customers. This Interpretation is particularly relevant for the utility sector. It
clarifies the requirements of IFRSs for agreements in which an entity receives from a customer an
item of property, plant, and equipment that the entity must then use either to connect the customer
to a network or to provide the customer with ongoing access to a supply of goods or services (such
as a supply of electricity, gas or water).
IASB proposes amendments to IFRICs 9 and 16
http://www.iasb.org/Current+Projects/IFRIC+Projects/Postimplementation+Revisions+to+IFRIC+Interpretations+Proposed+amendments+to+IFRIC+9+and+IFR
IC+16/Summary.htm
Based on decisions reached at the IASB's January 2009 meeting, the Board has issued Exposure
Draft ED/2009/1 Post-implementation Revisions to IFRIC Interpretations (Proposed amendments to IFRIC
9 and IFRIC 16). The proposals would amend IFRIC 9 Reassessment of Embedded Derivatives and
IFRIC 16 Hedges of a Net Investment in a Foreign Operation
IASB updates its 'Who We Are' booklet
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http://www.iasb.org/About+Us/International+Accounting+Standards+Board+-+About+Us.htm
The International Accounting Standards Board has published an updated version of IASB and the
IASC Foundation – Who We Are and What We Do. This six-page booklet contains a great deal of
information about the organisation and its work, including the mission; structure; due process; lists
of Board members, IASCF Trustees, and senior staff; funding; use of IFRSs; and contact details. We
are grateful to the IASC Foundation for giving us permission to post the booklet on IAS Plus
IASB enhances the IFRS 7 financial instruments disclosures
http://www.iasb.org/News/IASB+enhances+financial+instruments+disclosures.htm
The IASB has issued Improving Disclosures about Financial Instruments (Amendments to IFRS 7). The
amendments require enhanced disclosures about fair value measurements and liquidity risk.
Among other things, the new disclosures:
 clarify that the existing IFRS 7 fair value disclosures must be made separately for each class
of financial instrument
 add disclosure of any change in the method for determining fair value and the reasons for
the change
 establish a three-level hierarchy for making fair value measurements:
o quoted prices (unadjusted) in active markets for identical assets or liabilities (Level
1);
o inputs other than quoted prices included within Level 1 that are observable for the
asset or liability, either directly (ie as prices) or indirectly (ie derived from prices)
(Level 2); and
o inputs for the asset or liability that are not based on observable market data
(unobservable inputs) (Level 3).
IASB publishes preliminary views on leases
http://www.iasb.org/News/Press%20Releases/IASB%20and%20FASB%20launch%20public%20cons
ultation%20on%20a%20future%20standard%20on%20lease%20accounting.htm
The International Accounting Standards Board (IASB) and the US Financial Accounting Standards
Board (FASB) have published, for comment, a discussion paper (DP) Leases: Preliminary Views.
Comments are requested by 17 July 2009. The DP is available on the 'Open for Comment' Section of
the IASB Website. In the DP the IASB and the FASB propose a possible new model for lease
accounting. The model is based on the principle that all leases give rise to liabilities for future rental
payments and assets (the right to use the leased asset) that should be recognised in an entity's
statement of financial position. Below are a few of the boards' preliminary views in the DP
IASB issues derecognition exposure draft
http://www.iasb.org/News/Press+Releases/IASB+proposes+improvements+to+derecognition+requir
ements+as+part+of+review+of+off+balance+sheet+risk.htm
The IASB has invited comment an exposure draft of proposals to improve the IAS 39 requirements
for derecognition of financial instruments. Derecognition means removing a financial instrument
from an entity's financial statements. This occurs if the entity no longer controls a financial asset or
no longer has an obligation to settle a financial liability. The IASB is also proposing to enhance the
disclosures currently in IFRS 7, especially in situations where an entity continues to have an
ongoing involvement in a financial asset that would be derecognised under the proposals. The
derecognition exposure draft (ED/2009/3 Derecognition) is part of the IASB's comprehensive review
of off-balance sheet activities; in December 2008, the IASB published ED 10 on Consolidation to
tighten the requirements for identifying which entities a company controls, and therefore
VADEMÉCUM 17
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consolidates. The IASB will hold public roundtables to seek wider views on its derecognition and
consolidation proposals (dates to be announced). Comments on the derecognition exposure draft
are due by 31 July 2009
IASB proposes a new income tax standard
http://www.iasb.org/News/Press+Releases/IASB+seeks+comments+on+a+proposed+new+standard+
on+income+tax+accounting.htm
The International Accounting Standards Board (IASB) today published for public comment an
exposure draft of a proposed new standard on the accounting for income tax. If adopted, the
standard would replace the existing requirements in IAS 12 Income Taxes.
The proposed standard retains the basic approach to accounting for income tax, known as the
temporary difference approach. The objective of that approach is to recognise now the future tax
consequences of past events and transactions, rather than waiting until the tax is payable.
Although the proposed standard retains the same principle, the IASB proposes to remove most of
the exceptions in IAS 12, to simplify the accounting and strengthen the principle in the standard. In
addition, the IASB proposes a changed structure for the standard that will make it easier to use.
IASCF releases 2009 XBRL IFRS Taxonomy
http://www.iasb.org/News/XBRL/IFRS+Taxonomy+final+release.htm
The IASC Foundation has issued the final IFRS Taxonomy 2009 and published for comment a draft
of the Due Process Handbook for XBRL Activities. The taxonomy translates IFRSs as of 1 January 2009
into XBRL (eXtensible Business Reporting Language). XBRL allows companies, regulators,
investors, analysts and others to benefit from easier filing, improved access to, and comparison of
financial data. Both the 2009 taxonomy and the draft Due Process Handbook for XBRL Activities may
be downloaded without charge from the IASB's Website at www.iasb.org/XBRL/XBRL.htm.
IASB exposure draft on fair value measurement
http://www.iasb.org/News/Press+Releases/IASB+publishes+draft+guidance+on+fair+value+measure
ment.htm
The IASB has published an exposure draft (ED) of proposed guidance on how fair value should be
measured where it is required by existing standards. The ED does not propose to extend the use of
fair value measurements in any way. It would add disclosure requirements about how fair values
were determined. If adopted, the proposals would replace fair value measurement guidance
contained within individual IFRSs with a single, unified definition of fair value, as well as further
authoritative guidance on the application of fair value measurement in inactive markets. The IASB's
starting point in developing the exposure draft was the equivalent US standard, SFAS 157 Fair Value
Measurements as amended. The proposed definition of fair value (FV) is identical to the definition in
SFAS 157 and the supporting guidance is also largely consistent with US GAAP
IASB discussion paper on 'own credit risk'
http://www.iasb.org/News/Press+Releases/IASB+seeks+views+on+accounting+for+%E2%80%98own
+credit+risk%E2%80%99.htm
The IASB has published a discussion paper on the role of an entity's own credit risk in liability
measurement. The discussion paper (DP/2009/2 Credit Risk in Liability Measurement) is accompanied
by a staff paper that describes the most common arguments for and against including credit risk in
measuring liabilities. The paper notes that IFRSs require profit or loss resulting from changes in
'own credit' to be booked when debt is fair valued, but that some see the outcome as counterintuitive (gains recognised in the face of deteriorating credit). The discussion paper addresses this
VADEMÉCUM 18
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concern and exasmines bases for liability measurement other than fair value. The issue of 'own
credit risk' has relevance to a range of IASB projects, in particular in the accounting for financial
instruments, insurance, fair value measurement, and provisions, contingent liabilities and
contingent assets.
IASB amends IFRS 2, withdraws IFRICs 8 and 11
http://www.iasb.org/News/Press+Releases/IASB+clarifies+the+accounting+for+group+cashsettled+share-based+payment+transactions.htm
The IASB has issued amendments to IFRS 2 Share-based Payment that clarify the accounting for
group cash-settled share-based payment transactions. The amendments clarify how an individual
subsidiary in a group should account for some share-based payment arrangements in its own
financial statements. In these arrangements, the subsidiary receives goods or services from
employees or suppliers but its parent or another entity in the group must pay those suppliers. The
amendments make clear that:
 An entity that receives goods or services in a share-based payment arrangement must
account for those goods or services no matter which entity in the group settles the
transaction, and no matter whether the transaction is settled in shares or cash.
 In IFRS 2 a 'group' has the same meaning as in IAS 27 Consolidated and Separate Financial
Statements, that is, it includes only a parent and its subsidiaries.

New UK Financial Reporting Faculty
http://www.icaew.com/index.cfm/route/158995/icaew_ga/en/Faculties/Financial_Reporting/Financi
al_Reporting_Faculty_home/Financial_Reporting_Faculty
The Institute of Chartered Accountants in England and Wales has created a Financial Reporting
Faculty 'in response to fundamental changes in the financial reporting environment and the
increasing complexity of relevant laws and standards'. The goal of the Faculty is to help members
keep up-to-date and understand the implications of new standards, regulations, and practice in
financial reporting.

Two IFRS-related IVSC exposure drafts
http://www.ivsc.org/pubs/index.html
The International Valuation Standards Council has issued two exposure drafts for public comment.
Comments are requested by 30 April 2009. Posted on IAS Plus with the kind permission of IVSC:
Proposed revised International Valuation Guidance Note GN 4 Valuation of Intangible Assets (PDF
317k).
Proposed new International Valuation Guidance Note GN 16 Valuation of Intangible Assets for IFRS
Reporting Purposes (PDF 255k).

G30 recommendations on fair value account
http://www.group30.org/
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On 15 January 2009, The Group of Thirty released a report Financial Reform: A Framework for
Financial Stability. The report addresses flaws in the global financial system and provides 18
specific recommendations to: improve supervisory systems; enhance the role of the central banks;
improve governance practices and risk management; address pro-cyclicality; enhance accounting
practices; strengthen the financial infrastructure; and increase coordination internationally.

EU formally adopts 'puttable instrument' amendments
http://www.efrag.org/projects/detail.asp?id=67
The European Union has published the Commission Regulation (EC) No 53/2009 endorsing the
amendments, adopted by the IASB on 14 February 2008, To IAS 32 and IAS 1 titled Puttable
Financial Instruments and Obligations Arising on Liquidation.
EU proposes funding for IASCF, PIOB, and EFRAG
http://europa.eu/rapid/pressReleasesAction.do?reference=IP/09/125&format=HTML&aged=0&lang
uage=EN&guiLanguage=en
The European Commission has issued proposals that would strengthen the financial supervisory
structure in Europe and provide an allocation of the EU Budget to provide direct funding of the
IASCF, IFAC's Public Interest Oversight Board (PIOB) and the European Financial Reporting
Advisory Group (EFRAG) – all private-sector bodies involved in the setting of accounting and
auditing standards.
EU supervision report criticises IASB
http://ec.europa.eu/commission_barroso/president/pdf/statement_20090225.pdf
The 'High-level Group on Financial Supervision in the EU' has published its Report that makes 18
detailed recommendations to strengthen supervision of the EU's financial institutions and markets.
The report addresses:
 how to organise the supervision of financial institutions and markets in the EU
 how to strengthen European cooperation on financial stability oversight, early warning,
and crisis mechanisms; and
 how EU supervisors should cooperate globally.
Throughout the Report, accounting is cited as one of the causes of the current global financial crisis.
The Report urges that the IASB or supervisers set limits on mark-to-market accounting:
EC consults on revisions to Accounting Directives
http://74.125.47.132/search?q=cache:kviujERrtqAJ:ec.europa.eu/internal_market/consultations/docs/
2009/accounting/20090226_consultation_en.doc+Cutting+Accounting+Burden+for+Small+Business+/
+Review+of+the+Accounting+Directives&cd=3&hl=es&ct=clnk&gl=co
The European Commission has invited comments on simplification of the 4th and 7th Company
Law Directives for small and medium-sized entities (SMEs), Concurrently the Commission has
proposed giving Member States an option to exempt micro-sized SMEs from the 4th Directive
altogether (see our News Report of 26 Feb 2009). The current consultation aims at raising issues
relating to the modernisation and simplification of the Accounting Directives.
Accounting systems for small enterprises - Recommendations and good practices
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http://ec.europa.eu/enterprise/entrepreneurship/craft/accounting/doc/accounting_systems_report.p
df
The importance of internal and external accounting as a source of information for owners and
managers of small enterprises and their different stakeholders is steadily growing. It is of crucial
importance that the accounting systems applied by small enterprises meet their actual needs,
providing necessary information yet avoiding unjustified administrative burden.
It is recognised that appropriate accounting information is important for a successful management
of a business whether it is large or small. At EU level, accounting legislation is in place for listed
companies, i.e. the International Accounting Standards/International Financial Reporting Standards
and for non-listed limited liability companies, the Fourth and the Seventh Company Law Directives
i.e. the Accounting Directives. However, at EU level there is no accounting legislation applicable to
those enterprises which are not listed or are not limited liability companies; in most cases we would
be referring to small enterprises. Because of the importance of appropriate accounting information
for owners and managers of small enterprises and their different stakeholders, it is considered
important to analyse the various accounting systems applied in Member States in the case of nonregulation at EU level.
European discussion paper on performance reporting
http://www.efrag.org/files/ProjectDocuments/PAAinE%20%20Performance%20Reporting%20MARCH%202009/March%202009%20European%20Discussion%
20Paper%20on%20Performance%20Reporting.pdf
EFRAG and the national standard-setters of Denmark, France, Germany, Italy, Poland, Spain,
Sweden, and the UK have published a Discussion Paper on Performance Reporting (PDF 972k)
under the PAAinE initiative. Broadly defined, performance is the relationship of the income and
expenses of an entity. Traditionally entities reported their performance in an income statement.
Under IAS 1(2007), entities report performance either in a single statement of comprehensive
income (with a subtotal for traditional profit or loss) or in two statements, an income statement and
a statement of comprehensive income. IAS 1 allows flexibilitiy in formats of, and groupings and
subtotals in, those statements. The IASB and the FASB have a joint Project on Financial Statement
Presentation that encompasses performance reporting. In October 2008, they published a
Discussion Paper proposing the structure and format of an entity's financial statements.

IAESB proposes international education framework
http://www.ifac.org/MediaCenter/?q=node/view/612
IFAC's International Accounting Education Standards Board (IAESB) has invited comments on
proposed revisions to the Framework for International Education Standards, which sets out the
concepts that underlie the IAESB's International Education Standards (IESs). The proposed
framework consists of two parts:
 Part One explains the educational concepts of competence, initial professional
development, continuing professional development, and measurement of the effectiveness
of learning and development, which will be used by the IAESB when developing the IESs;
and
 Part Two describes the nature of the IESs as well as the related IAESB pronouncements and
IFAC member body obligations.
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
Are global accounting standards achievable?
http://www.iasplus.com/europe/090203tribune.pdf
In an article published in the 3 February 2009 edition of La Tribune (the French business daily),
Nicolas Veron questions whether there is an appetite around the world for global solutions to the
current global economic crisis, or whether regional or national responses are more likely to work.
Mr Veron, a research fellow at European 'think tank' Breugel, argues that global solidarity on
economic issues is probably out of reach. Instead, the goal should be more modest – to maintain an
open economy in which all players have a chance to succeed. Mr Veron suggests that 'fair global
competition entails in the short term a curb on domestic preference policies.... It also rests on
harmonised international rules in key areas of regulation.'

FASB begins two fair value measurement projects
http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhe
re=1175818798175&blobheader=application%2Fpdf
The US Financial Accounting Standards Board (FASB) has added to its agenda two projects
intended to improve:
 the application guidance used to determine fair values and
 disclosure of fair value estimates.
The projects were added in response to recommendations contained in the Securities and Exchange
Commission's recent study on mark-to-market accounting, as well as input provided by the FASB's
Valuation Resource Group.
FASB Codification takes effect 1 July 2009
http://www.fasb.org/cs/ContentServer?c=Document_C&pagename=FASB%2FDocument_C%2FDoc
umentPage&cid=1176156244073
The US Financial Accounting Standards Board is alerting preparers and auditors of financial
reports to a major change affecting U.S. accounting and reporting standards. On 1 July 2009, the
FASB Accounting Standards Codification is expected to become the single official source of
authoritative, nongovernmental U.S. generally accepted accounting principles (GAAP):
 Replacement of existing standards. Pending approval by the FASB, after 1 July 2009, only
one level of authoritative GAAP will exist, other than guidance issued by the Securities and
Exchange Commission (SEC). All other literature will be non-authoritative.
 Subsequent issuance of new standards. There will also be an important change in how
standards are issued after the Codification becomes GAAP. The FASB will no longer issue
Statements of Financial Accounting Standards, Interpretations, FASB Staff Positions, or
EITF Abstracts. Rather, all changes to GAAP, regardless of how they would have been
issued currently, will be in the form of Codification Updates.
FASB issues two mark-to-market proposals
http://www.fasb.org/news/nr031709.shtml
The US Financial Accounting Standards Board published for comment the two proposed FASB Staff
Positions (FSPs) on fair value measurements and impairments of financial instruments that we
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mentioned in our News Story of 17 March 2009. Comment deadline on both is 1 April 2009. The
IASB discussed drafts of these proposals at its Meeting Yesterday.

US Congress is examining 'mark-to-market accounting'
http://www.house.gov/apps/list/hearing/financialsvcs_dem/hr031209.shtml
The US House of Representatives Financial Services Subcommittee on Capital Markets, Insurance,
and Government Sponsored Enterprises will hold a hearing next week on mark-to-market
accounting for financial instruments. The hearing will take place on 12 March 2009 beginning at
10:00am in Washington.

G20 leaders support global accounting standards
http://www.g20.org/Documents/g20_wg1_010409.pdf
The Communique Issued by the Leaders of the Group of 20 (G20) (PDF 174k) following their
meeting in London on 2 April 2009 calls on "the accounting standard setters to work urgently with
supervisors and regulators to improve standards on valuation and provisioning and achieve a
single set of high-quality global accounting standards". This recommendation builds on the
recommendation in the Final Report of G20 Working Group 1 Enhancing Sound Regulation and
Strengthening Transparency (PDF 720k), issued 25 March 2009, which also recommends adoption of a
single set of accounting standards globally. The report also recommends greater involvement of
representatives of emerging market economies in the IASCF/IASB structure.

Role of national standard setters
http://www.frc.org.uk/documents/pagemanager/asb/NSS_reports/20090424%20%20NSS%20Report%20April%202009%20Meeting.pdf
IASB Board member Gilbert Gelard spoke about National Standard Setters: A New Role in a
Globalising World at the London School of Economics on 11 May 2009. Mr Gelard discussed the
importance of global accounting standards, European adoption of IFRSs, 'adopt versus adapt', and
how the spreading of IFRSs throughout the world has dramatically changed the national standard
setters 'scene'.

SMEGA – Accounting and Financial Reporting Guidelines for Small and Medium-sized
Enterprises - Level 3 Guidance
http://www.unctad.org/en/docs/diaeed20092_en.pdf
The SMEGA Level 3 Guidance is designed for financial statements of smaller enterprises that are
often owner-managed and have no or few employees. Such enterprises should generally follow a
simplified accruals-based accounting system that is closely linked to cash transactions.1 The
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SMEGA Level 3 Guidance is intended to meet the needs of users and preparers of financial
statements for these enterprises.

Generally Accepted Accounting Principles for Private Enterprises
http://www.acsbcanada.org/documents-for-comment/item18020.pdf
This Exposure Draft of proposed accounting standards is issued by the Accounting Standards
Board. The Board is composed of persons knowledgeable in the preparation and use of financial
statements who are drawn from public practice, business and academe. All members serve as
individuals and not as representatives of their employers or organizations.

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La Sociedad de Contadores Gerenciales de Canadá presenta un documento actualizado y
completo a cerca de las competencias que un contador gerencial debe tener para acreditarse como
CMA (certified management accountant)
http://www.cma-canada.org/index.cfm/ci_id/5437/la_id/1/document/1/re_id/0
Este documento desarrolla un mapa de competencias a partir de amplias consultas con diversas
partes interesadas, en especial con los empleadores de CMA´s y candidatos a CMA. Procura
identificar las competencias específicas que los empleadores esperan de la gestión de los contadores
administrativos.
CMA Canadá centra su actividad en lo siguiente:
Protección de la población
La satisfacción de las necesidades de los interesados en el mercado
Asegurar la continua relevancia de la profesión
Se hace una clara diferencia entre un CMA y otro rol dentro de la profesión, en cuanto a la
responsabilidad y experiencia en el marco de la rendición de cuentas de las organizaciones en
donde presta sus servicios. Teniendo en cuenta la gestión del riesgo y el uso eficiente y eficaz de
recursos que son limitados.
Este marco de rendición de cuentas está alineado en dos componentes: El rendimiento y la
conformidad. Estrategia, creación de valor y utilización de recursos, son sus elementos principales.
Es un documento esencial para los formadores de contadores con enfoque administrativo y de
finanzas, dado que ha sido organizado por competencias y describe la etapa funcional dentro de
cada competencia.
Ejemplo de ello es lo siguiente:
“ CMA Competencies
The Map describes the following six functional competencies and four enabling competencies that
support the differentiated territory for CMAs as strategic management accounting professionals:
Functional Competencies
F1 Strategic Management
F2 Risk Management and Governance
F3 Performance Management
F4 Performance Measurement
F5 Financial Management
F6 Financial Reporting
Enabling Competencies
E1 Problem Solving and Decision Making
E2 Leadership and Group Dynamics
E3 Professionalism and Ethical Behaviour
E4 Communication
Functional Competencies:
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The six functional competencies represent the core value proposition for the CMA profession.
As such, they are the skills that need to be understood in order to meet performance
expectations and organizational goals within the context of a constantly changing environment.
In essence, functional competencies are the goal-driven methodologies by which CMAs shape the
performance of their organizations.
The applicability of each of these tools and techniques in a particular situation depends on the
circumstances faced by the organization at the time. Therefore, sound judgement is essential in
selecting the tools that are appropriate for the given task or question.
Enabling Competencies:
The enabling competencies reflect personal attributes and distinguish CMAs from other
professionals working in the area of strategic management accounting. Variations in the
environment in which the functional competencies are applied require individuals to adjust the
requisite enabling competencies in order to perform at expected levels.
Functional and enabling competencies are of equal importance in carrying out specific tasks related
to the accountability mandate. Functional competencies are task-dependent, whereas enabling
competencies accommodate the context, variability, and individuality associated with the
demonstration of competence.
The Entrance Requirements provide details of the foundational body of knowledge and skills
required in the CS-1 functional and enabling competencies. Further details pertaining to the Map,
including a full description of the four competency stages, can be found on the CMA Canada
website: www.cma-canada.org.”

IFAC Board Extends Ian Ball’s Appointment As CEO
http://www.ifac.org/MediaCenter/?q=node/view/618
(New York/February 25, 2009) - The Board of the International Federation of Accountants (IFAC)
has extended Ian Ball's term as Chief Executive Officer until February 2013. Mr. Ball joined IFAC as
its Chief Executive in March 2002, having previously served IFAC as Chair of its Public Sector
Committee (now International Public Sector Accounting Standards Board) and as a member of its
Nominating Committee. Prior to that, Mr. Ball was a Professor of Accounting and Public Policy, an
international consultant in public management, an accounting standard setter, and a senior official
in the New Zealand Treasury.
"During these challenging financial times, IFAC is pleased to have a seasoned leader who can
collaborate effectively with accountancy bodies worldwide, with regulators, with standard setters,
and with governments and others in the international community to restore and strengthen the
international financial system, while at the same time pursuing our mission and long-term
strategies," comments IFAC President Robert Bunting.
During his tenure at IFAC, Mr. Ball has overseen the implementation of the IFAC Reforms, a series
of initiatives designed to strengthen international audit, ethics, and accounting education standardsetting processes to achieve convergence to international standards and to ensure that the
international accountancy profession is responsive to the public interest. These reforms included
the launch of the Member Body Compliance Program, which requires members and associates to
promote, incorporate, and assist in implementing international standards issued by IFAC and by
VADEMÉCUM 26
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the International Accounting Standards Board, and to meet requirements for quality assurance,
investigation, and discipline activities.
In addition, under his leadership, IFAC has expanded its support for developing nations, for smalland medium-sized practices and enterprises, for the International Public Sector Accounting
Standards Board, and for professional accountants in business.
New IFAC Guidance on Corporate Governance Addresses Risks and Organizational
Accountability
http://www.ifac.org/MediaCenter/?q=node/view/615
(New York/February 10, 2009) - As part of its ongoing commitment to support professional
accountants in business and their organizations in enhancing governance and in improving
organizational performance, the Professional Accountants in Business (PAIB) Committee of the
International Federation of Accountants (IFAC) has released a new International Good Practice
Guidance document entitled Evaluating and Improving Governance in Organizations. The new
guidance to professional accountants in business includes a framework, a series of fundamental
principles, supporting guidance, and references on how they can contribute to evaluating and
improving governance in organizations.
"This International Good Practice Guidance brings together globally recognized and applicable
good practice principles on effective governance into an international benchmark for the
accountancy profession," says IFAC Chief Executive Ian Ball. "It will help PAIBs and their
organizations to further improve their governance structures and processes - something critical to
ensuring an organizations viability and accountability."
This guidance is designed to complement existing governance codes, such as the OECD Principles
of Corporate Governance (2004), issued by the Organisation for Economic Co-operation and
Development (OECD), by encouraging organizations to achieve a balance between conformance
with rules and regulations and driving organizational performance. It also focuses on how to create
sustainable stakeholder value in the form of good products or services, economic profitability, job
security, safety, or other social or economical responsibilities.
A separate document, Preface to IFAC's International Good Practice Guidance, sets out the scope,
purpose, and due process of the committee's International Good Practice Guidance series to which
this guidance paper on governance belongs.
Both Evaluating and Improving Governance in Organizations and the Preface to IFAC's International
Good Practice Guidance can be downloaded free-of-charge from the PAIB section of the IFAC online
bookstore at http://www.ifac.org/store. The PAIB Committee welcomes all feedback, which can be
emailed to paib@ifac.org.
El documento Evaluating and Improving Governance in Organizations. Es una guía de buenas prácticas
internacionales que ofrece orientaciones profesionales relacionadas con el gobierno en las
organizaciones. Reconoce que existen variedad de culturas por lo cual es necesario adoptar
diferentes enfoques de gobierno corporativo. Esta guía se fundamenta en la premisa que algunos
factores y comportamientos pueden conducir a mejores resultados y aumentar el beneficio de las
partes interesadas.
New IFAC Sustainability Framework Supports Organizations in Improving Products, Lowering
Costs, and Raising Good Will
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http://www.ifac.org/MediaCenter/?q=node/view/614
(New York/February 6, 2009) - The Professional Accountants in Business (PAIB) Committee of the
International Federation of Accountants (IFAC) has developed a comprehensive Sustainability
Framework to support professional accountants and their organizations in integrating a sustainable
way of thinking and working in all business processes. The Framework illustrates how a
commitment to sustainability can help to further improve an organization's products or services,
motivate its people, lower its costs and enhance its reputation.
Designed from four different perspectives – business strategy, internal management, financial
investors, and other stakeholders – the new Framework challenges conventional ways of thinking
about economic, social and environmental achievements. It also promotes the injection of
sustainability leadership into the full management cycle, from making and executing strategic
decisions to reporting on performance to all stakeholders.
Roger Adams, chair of the PAIB Committee’s Sustainability Framework Project, highlights the
holistic view of sustainability taken by the Framework: “It recognizes the importance of the three
main dimensions of sustainability: economic viability, social responsibility, and environmental
responsibility, as well as their interconnectivity. We hope that this Sustainability Framework
provides the means and motivation for 27ecisión27al accountants to address sustainability issues
with greater vigor.”
“Although the accounting sector itself might be considered a relatively low-impact sector in terms
of direct environmental and social impacts, it is the accountant’s involvement in the twin issues of
organizational 27ecisión-making and external reporting that imposes on the accountancy profession
the responsibility for understanding, absorbing and articulating the implications of the sustainable
development debate,” emphasizes Mr. Adams.
IFAC’s Sustainability Framework is a web-based tool that allows users to easily navigate those
sustainability issues that are most important to their immediate roles and to select and use those
examples of good sustainability practice that can work in their organizations.
The Sustainability Framework can be accessed free-of-charge on the International Center for
Professional Accountants in Business section of the IFAC website at: www.ifac.org/PAIB.
El marco de conceptos sobre sostenibilidad promulgado por IFAC, pone de manifiesto la
importancia de asegurar que las organizaciones visibilicen las prácticas de desarrollo sostenible en
dos orientaciones: revertir en lo posible el agotamiento de los recursos naturales lo cual conlleva a
que se busquen mejoras en el comportamiento sostenible. Lo anterior requiere cambios radicales en
la forma en que se hacen los negocios y en la manera en que se vive nuestra vida. Se busca una
mayor responsabilidad. Es un documento de obligada lectura.

El IMA (Institute of Management Accountants) hace un llamado para participar en su 90th
Conferencia anual. Invita a suscribir las ponencias que serán presentadas. Web Site:
http://aaahq.org/mas/Calls/calls/IMA-2009-Conference.cfm
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The Institute of Management Accountants (IMA®) welcomes and encourages academics and
practitioners to submit manuscripts and/or presentation proposals for the Applied Research Track
of IMA’s 90th Annual Conference and Exposition. This track consists of paper presentations,
roundtable discussions, and poster sessions. The goal is to help bridge the gap between academics
and management accounting professionals while contributing to the development of knowledge in
the profession. Manuscripts accepted for the track will be published as conference proceedings and
will be considered for publication in Management Accounting Quarterly.
The deadline for submission is January 12, 2009. Authors will be notified of acceptance no later than
January 31, 2009. Presentation opportunities include:
Business & Educators’ Roundtable
The Business & Educators’ Roundtable is a forum designed specifically for research projects
focused on business application or education. A major objective of the roundtable session is to
provide academics with the opportunity to receive feedback on research projects they are pursuing
and to serve as a source for new research ideas and resources. Attending practitioners can obtain
insight into the type of projects being pursued by management accounting researchers and have the
opportunity to share some of their professional experiences in relation to the topics being discussed.
The format of the roundtable session enables presenters to discuss their papers with two different
groups of attendees. (The session is divided into two parts, and attendees participate in two
different topics of their choice by changing tables.)
Those planning to submit a paper for inclusion in a roundtable session are asked to submit an
indication of interest as soon as possible in order to facilitate organization of this session.
Papers presented at the Roundtable will be published in the Proceedings of the Business &
Educators’ Roundtable, IMA 90th Annual Conference and Exposition.
Regular Session Presentations/Topics
IMA welcomes and encourages academics to submit manuscripts and/or presentation proposals for
concurrent sessions devoted to applied management accounting research. Consider these sessions
as an opportunity to share your research with management accounting professionals and to show
how concepts or tools from your research can be applied in practice. Presentations should be
oriented toward a practitioner audience.
As a speaker, you will receive a complimentary Conference registration, a $500 stipend to defray
costs associated with participation at the Conference, and one night’s hotel stay at the Sheraton
Denver Hotel.
Poster Board Sessions
The Poster Sessions offer an opportunity for presenters to discuss their work and interact with
Conference participants. Faculty interested in sharing research focused on business application or
education as well as novel, innovative, and successful teaching methods are encouraged to submit
proposals. Poster presenters not registered for the Conference will receive a complimentary exhibit
hall pass.
Submissions
Papers or abstracts should be submitted electronically to Tara Barker at tbarker@imanet.org. All
submissions should include a cover letter that indicates: Name, academic affiliation, telephone, fax,
e-mail address, and physical address of lead contact.
Questions regarding submission content can be directed to Dave Eichelberger,
dave.eichelberger@athens.edu, or Sanjay Gupta, sgupta@valdosta.edu, the Applied Research Track
Coordinators, or Raef Lawson, rlawson@imanet.org, IMA’s Professor-in-Residence.
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IMA lanza el IMA Educational Case Journal (IECJ®), una revista trimestral on-line. La misión de
esta publicación es publicar casos de enseñanza e investigación relacionada con casos escritos o
de enseñanza sobre casos de contabilidad gerencial y otros campos relacionados.
http://www.imanet.org/publications_IECJ.asp
The journal accepts cases covering a wide range of topics, reflecting the diverse skill set required of
management accountants today. Cases appropriate for either graduate or undergraduate classes are
included. International submissions are welcome and encouraged.
El IMA emite estándar sobre valuación de negocios
http://www.imanet.org/publications_statements.asp
Business Valuation (2009). This Statement will familiarize the financial professional with the
methodologies in a valuation report and how to perform valuation calculations.
El IMA anuncia la competencia de casos éticos Carl Menconi. El objetivo de dicha competencia
es desarrollar y distribuir casos sobre ética en los negocios con aplicaciones especificas para
contabilidad gerencial y aspectos financieros
http://www.imanet.org/pdf/Menconi%20Ethics%20Case%20Competition%20Guidelines%202009.pd
f
The Institute of Management Accountants (IMA) Committee on Ethics is proud to announce the
Carl Menconi Ethics Case Competition. The Competition is named in memory of Mr. Menconi who
held leadership positions in IMA for many years and who served as the chair of the IMA
Committee on Ethics. He also valued education and taught part time at his alma mater, Northern
Illinois University.
The objective of the Competition is to develop and distribute cases focusing on business ethics with
specific application to management accounting and finance issues. The cases must utilize the IMA’s
Statement of Ethical Professional Practice as a guidance tool/reference. The case should be suitable
for either undergraduate or graduate classroom use and/or IMA chapter continuing educational
programs. The winning case will be featured in an IMA publication (Strategic Finance or
Management Accounting Quarterly) and the case author or author team will be recognized at the IMA
Annual Conference in Denver in June 2009.

CIMA: The 2010 new Syllabus. El CIMA (Chartered Institute of Management Accounting) acaba
de publicar un documento en donde se actualiza el contenido, la estructura y el syllabus ofrecido
a los contadores que quieran acceder a la certificación CIMA. web site:
http://www1.cimaglobal.com/cps/rde/xbcr/SID-0AE7C4D1D1E49019/live/CIMA_New_qualification_Bro_LR.pdf
The CIMA syllabus has been revised to keep it fresh and up to date for business in a fast changing
world. You can download the details in pdf form at the end of this page.
The changes we've made are based on research - particularly with employers. We want to make
sure that CIMA continues to provide financially qualified business leaders with broad ranging
business and management skills to complement their financial training.
The CIMA qualification remains a global quality standard in management accounting. That means
you can be sure that CIMA members across the world are trained to the same demanding
standards and have the same range of skills.
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The new pillar titles in the new syllabus reflect the breadth and depth of management accounting.
The new levels allow tailored learning solutions where flexibility is required. This will help
employers attract and retain top talent.
When do the changes start?
The new syllabus will be examined for the first time in May 2010. The two syllabi will not run
concurrently. The transition from the 2005 syllabus to the new one will not be complicated. All
registered CIMA students who have passed exams (or been awarded exemptions) at the managerial
level of the CIMA 2005 syllabus before the end of January 2010 will be credited for equivalent
papers at the operational and management level in the CIMA 2010 syllabus.
There will be a new award after operational level - Diploma in Management Accounting - in
addition to the Advanced Diploma in Management Accounting after management level.
Test of Professional Competence
CIMA’s unique Test of Professional Competence in Management Accounting brings together
practical experience and education. It's the link between being able to ‘do’, not just ‘know’. There
will be two parts to the Test of Professional Competence in Management Accounting in the new
syllabus: (T4) – this will be Part A Initial Professional Development – Work Based Practical
Experience and Part B Case Study Examination. A student will need to complete and pass both
sections to pass T4.
Key benefits of change
Brings together theory and practice, maintains business relevance, will help employers attract and
retain the top talent, tailored learning solutions – flexible support, global consistency.
CIMA: Las publicaciones gratuitas (full text) más recientes del CIMA (Chartered Institute of
Management Accounting) incluyen entre otros tópicos los siguientes: Web site:
http://www1.cimaglobal.com/cps/rde/xchg/SID-0AE7C4D1-A0F7C608/live/root.xsl/9381.htm
Activity based costing
Category: Topic gateways
Document type: PDF
Publication date: 07/09/2008
Activity Based Costing (ABC) is an approach to the costing and monitoring of activities which
traces resource consumption and costing final outputs. A development of the principles of ABC is
Activity Based Management (ABM).
Stephanie Edwards compares traditional costing and ABC. She outlines the four steps needed to
implement ABC. The topic gateway provides an explanation of ABC in practice, along with a list of
the reported benefits and drawbacks of ABC. Case studies are included.
Visit the CIMA Mastercourses Management accounting category page for related CPD courses including in-house options.
Topic gateways Management and Financial Accounting Financial Accounting
Performance management and metric manipulation in the public sector
Category: Research executive summaries
Document type: PDF
Author: C. Fisher and B. Downes
Publication date: 08/04/2009
Explores the circumstances that might influence managers in the public services, particularly within
the National Health Service (NHS), to manipulate the target and performance measures that are
used to assess performance.
Research executive summaries Management and Financial Accounting Performance management
Productivity measurement
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Time estimates as cost drivers
Category: Research executive summaries
Document type: PDF 113Kb
Author: E. Labro and E. Cardinaels
Publication date: 30/03/2009
Studies the determinants of measurement error in time driven costing to obtain an observable true
cost benchmark that can assess the error in a costing system.
Research executive summaries
The effect of intrinsic and extrinsic rewards on the perceptions of middle level managers
Category: Research executive summaries
Document type: PDF 206Kb
Author: C. Emmanuel; G. Kominis and S. Slapnicar
Publication date: 11/12/2008
Addresses how reward systems are designed at different companies, located in different EU
countries from the viewpoint of the practising managers.
Research executive summaries Management and Financial Accounting Performance management
Don't blame the tools: the adoption and implementation of managerial innovations
Category: Research executive summaries
Document type: PDF 117Kb
Author: L. Daniel, A. Myers and K. Dixon
Publication date: 12/08/2008
Explores the link between the decision to adopt a new management idea or tool and the subsequent
implementation process using the Balanced Scorecard (BSC) as the example.
Research executive summaries Management and Financial Accounting
In-year financial forecasting in the NHS
Category: Technical reports
Document type: PDF 245Kb
Author: CIMA NHS Group
Publication date: 03/08/2007
Financial forecasting was identified in November 2006 as key to effective financial management of
NHS organisations by CIMA's NHS Group. To help the NHS finance function improve the accuracy
of financial forecasting, this report includes the results of a survey of current forecasting practice
and presents recommendations for good practice. It is aimed primarily at finance directors and
their staff, but should also be of value to general management and non-executives.
CIMA: el pasado nueve de enero el CIMA (Chartered Institute of Management Accounting)
publicó un documento en donde se evidencia el cambio dramático para la profesión (Contadores
gerenciales, específicamente) generado por el uso de sistemas ERP, el documento está disponible
de manera gratuita (full text). Acceso al documento completo: web site
http://www1.cimaglobal.com/cps/rde/xbcr/SID-0AE7C4D1C1527B8C/live/cid_ressum_management_accountants_and_erp_dec08.pdf
Management Accountants: A Profession Dramatically Changed by ERP Systems
Category: Research executive summaries
Document type: PDF 169Kb
Author: S. Grabski, S. Leech and A. Sangster
Publication date: 09/01/2009
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Provides further insight into the changes resulting from the implementation of Enterprise Resource
Planning (ERP) systems on the work and the behavior of management accountants.
This research presents the experiences of a limited number of companies, reported to us, by the
participants in ERP systems implementation and operation. Some of the companies had
successfully implemented their ERP systems a few years ago, while others were still trying to
obtain significant value from their ERP system. While the number of participating firms is small,
they are from a wide variety of industries and share commonalities with almost any firm. We
believe that anyone thinking of implementing (or re-implementing) an ERP system should consider
the findings reported in this research, as it suggests that management accountants need to be
engaged from the outset in ERP implementations.

Los “Management Accounting Guidelines – MAGs” en marzo del presente año emiten un
documento relacionado con la gerencia del valor que representa un cliente en si mismo.
http://fmcenter.aicpa.org/Resources/Management+Accounting+Guidelines/Executive+Summary—
Managing+Customer+Value.htm
In today’s rapidly-changing business environment, products and services are increasingly viewed
as commodities. New information and communications technologies have made product and
process innovations easier to copy. In addition, sophisticated product development methodologies
and technologies have dramatically reduced the time it takes to bring a product to market. In many
industries, products no longer provide a sustainable source of competitive advantage, and
companies are increasingly emphasizing components of the value proposition that extend beyond
the product.
Companies now widely recognize that to achieve and sustain competitive advantage, they must
become more customer-focused. Many have changed their strategies, structures, and processes,
leading to dramatic increases in customer satisfaction. Although these companies may understand
much better how to provide value to their customers, they are far less effective in deriving value
from these customers. A large and growing body of evidence indicates that most companies have
great customer diversity, with some customers being highly profitable to the company and others
being enormously unprofitable. The recognition of differences in customer profitability by senior
financial managers and the use of available tools are critical to a firm’s ability to derive value from
its customer investments.
Before a company can effectively embark on the journey toward improving customer profitability,
it must first develop a clear understanding of customer value. The term customer value refers to
two distinct concepts: (a) the value the company provides to the customer, through its product and
service offerings, brands, and relationships, and (b) the value the customer provides to the
company in the form of profit streams, intellectual capital, and other customer assets. Traditionally,
these two views have not been well integrated. In some companies, marketing holds a ‘value to the
customer’ view while finance holds a ‘value to the company’ view, and the intersection between the
two value directions is never explored. Yet, to allocate resources effectively, the two perspectives
must be integrated in a manner that balances the value provided to the customer with the benefits
received from that customer.
The Customer Value Management Cycle (CVMC) provides a comprehensive approach for
integrating these two forms of customer value. It provides companies with a method for
differentiating customers (or segments), and determining which provide the greatest value to the
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firm. In addition, it shows how this knowledge can be used to focus company resources toward
providing maximum benefits to these valuable customers.

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NACIONAL
Decreto No. 1727
http://web.presidencia.gov.co/decretoslinea/2009/mayo/15/dec172715052009.pdf
Por medio del cual se determina la forma en la que los operadores de bancos de datos de
información financiera, crediticia, comercial, entre otras deben presentarla a sus titulares.
Específicamente, se establece que para el sector financiero el reporte debe contener el tipo y el
estado del contrato, la fecha de inicio de la obligación, los cupos aprobados y utilizados, el saldo a
la fecha de corte, el número de cuotas pactadas y pagadas, entre otras. Fecha de publicación: 15 de
mayo de 2009
Decreto No. 1729
http://web.presidencia.gov.co/decretoslinea/2009/mayo/15/dec172915052009.pdf
Mediante el cual se modifica el Decreto No.1143 de 2009, estableciendo como condición para
acceder a la cobertura del FRECH que los créditos aprobados antes y después de la publicación de
este Decreto sean desembolsados antes del 31 de diciembre de 2010. Adicionalmente, se le otorga al
Ministerio de Hacienda y Crédito Público la potestad de señalar eventos de terminación anticipada
de los beneficios de la cobertura para los deudores.
Fecha de publicación: 15 de mayo de 2009.
Proyecto No. 09 – 2009
http://www.superfinanciera.gov.co/NuestraSuperintendencia/gobierno/proynorma/proynorma_200
9.htm
Mediante el cual se modifica el Capítulo XVIII de la Circular Básica Contable y Financiera, sobre las
instrucciones relativas a instrumentos financieros derivados y productos estructurados que realicen
las entidades sometidas a inspección y vigilancia de la Superintendencia Financiera de Colombia.
Proyecto No. 10 – 2009
http://www.superfinanciera.gov.co/NuestraSuperintendencia/gobierno/proynorma/proynorma_200
9.htm
Mediante la cual se modifica el Capítulo XXV de la Circular Básica Contable y Financiera, sobre
operaciones de contado.
Reforma Financiera.
http://www.superfinanciera.gov.co
Texto aprobado en Conciliación - Junio 18 de 2009, al proyecto de Ley No. 282 de 2008 cámara, 286
de 2008 senado, “por el cual se dictan normas en materia financiera, de seguros, del mercado de
valores y otras disposiciones”.
Manual de Operación SEN:
http://www.banrep.gov.co/documentos/reglamentacion/pdf/DFV-OPE-MA-127MANUAL_DE_OPERACION_DEL_SEN.pdf
Mediante el cual se concretan los aspectos técnicos y operativos que se requieren para el
funcionamiento seguro y eficiente del SEN. Adicionalmente, se introducen cambios en las reglas de
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operación de los escalones de negociación, los requisitos de las ofertas, los límites o líneas de
crédito, los horarios, entre otras.
Fecha de publicación: 18 de mayo de 2009.
Pruebas de tensión y la estabilidad financiera:
http://www.asobancaria.com/upload/docs/docPub4908_2.pdf
Las pruebas de tensión, o stress testing, son una herramienta fundamental para establecer las
potenciales pérdidas que pueden enfrentar las instituciones financieras en un escenario
macroeconómico adverso. Las experiencias sueca y colombiana, aunque con matices diferentes, son
reconocidas a nivel internacional como casos de éxito en los procesos de capitalización bancaria. En
ambos casos se minimizó el costo fiscal y se generaron sistemas de incentivos adecuados para los
accionistas.
Fecha de Publicación: Mayo 26, 2009

INTERNACIONAL
Credit Risk Spreads in Local and Foreign Currencies Dan Galai and Zvi Wiener.
http://www.imf.org/external/pubs/ft/wp/2009/wp09110.pdf
The paper shows how—in a Merton-type model with bankruptcy—the currency composition of
debt changes the risk profile of a company raising a given amount of financing, and thus affects the
cost of debt. Foreign currency borrowing is cheaper when the exchange rate is positively correlated
with the return on the company’s assets, even if the company is not an exporter. Prudential
regulations should therefore differentiate among loans depending on the extent to which borrowers
have “natural hedges” of their foreign currency exposures. Fecha de Publicación. 2009 International
Monetary Fund.
Banking Stability Measures Miguel A. Segoviano and Charles Goodhart
http://www.imf.org/external/pubs/ft/wp/2009/wp0904.pdf
This paper defines a set of banking stability measures which take account of distress dependence
among the banks in a system, thereby providing a set of tools to analyze stability from
complementary perspectives by allowing the measurement of (i) common distress of the banks in a
system, (ii) distress between specific banks, and (iii) distress in the system associated with a specific
bank. Our approach defines the banking system as a portfolio of banks and infers the system’s
multivariate density (BSMD) from which the proposed measures are estimated. The BSMD embeds
the banks’ default inter-dependence structure that captures linear and non-linear distress
dependencies among the banks in the system and its changes at different times of the economic
cycle. The BSMD is recovered using the CIMDO-approach, a new approach that in the presence of
restricted data, improves density specification without explicitly imposing parametric forms that,
under restricted data sets, are difficult to model. Thus, the proposed measures can be constructed
from a very limited set of publicly available data and can be provided for a wide range of both
developing and developed countries. Publicación. 2009 International Monetary Fund.
SEC Chief Talks New Financial Regulations
http://accounting.pro2net.com/x66858.xml
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Making it easier for shareholders to seat directors on company boards, restricting short-selling in
down markets, strengthening oversight of mutual funds, and tightening scrutiny and standards for
investment advisers are among the pro-investor initiatives being undertaken by the Securities and
Exchange Commission, the agency's chairman said Thursday. Publicación: June 18, 2009.
General Motors Files for Bankruptcy Protection
http://accounting.pro2net.com/x66688.xml
General Motors filed for Chapter 11 bankruptcy protection Monday as part of the Obama
administration's plan to shrink the automaker to a sustainable size and give a majority ownership
stake to the federal government. Fecha de Publicación: June 1, 2009.
What future for the global financial system? New report explores a near-term outlook and longterm scenarios Davos-Klosters, Switzerland, 29 January 2009
http://www.weforum.org/en/media/Latest%20Press%20Releases/FinancialSystems
The World Economic Forum’s report The Future of the Global Financial System; A Near-Term
Outlook and Long-Term Scenarios explores a near-term industry outlook characterized by an
expanded scope for regulatory oversight, back to basics in the banking sector, some restructuring
by alternative investment firms and the emergence of a new set of winners and losers.
Global crisis now having strong, wide impact on Foreign Direct Investment, study shows
http://www.unctad.org/Templates/webflyer.asp?docid=11558&intItemID=1634&lang=1
Geneva, 20 May 2009 - While developing and transition economies were quite resilient in 2008
during the downturn in global foreign direct investment (FDI) flows triggered by the economic and
financial crisis, they will be increasingly affected in 2009 as international investment continues to
decline: this is one of the findings of the UNCTAD study "Assessing the impact of the current
financial and economic crisis on global FDI flows". The study updates the organization´s January
assessment.
Understanding Value at Risk (VaR) in a High-Volatility Market Environment
http://www.jpmorgan.com/tss/General/Understanding_Value_at_Risk_VaR_in_a_HighVolatility_Market_Environment/1159384184073
A popular measure of risk in the financial industry is value at risk (VaR). Some investors have
begun to question its appropriateness as they experience losses in their investments exceeding their
VaR estimates. Measurisk, LLC, a J.P. Morgan company, has developed methodologies for
computing VaR for portfolios and highlights in this article that the issue may not be with VaR, but
rather how it is used and interpreted.
Hard-to-Value Assets in Uncertain Times Fair Value Reporting Best Practices for Limited
Partners.
http://www.jpmorgan.com/tss/General/Hard-to-Value_Assets_in_Uncertain_Times/1159384183685
Limited partners (LPs) in private equity, real estate or infrastructure may struggle incorporating the
value of illiquid investments into their financial reporting. Fortunately, there are many fair value
reporting best practices LPs—and their service providers—may implement now.
Solid Risk Management as a Guiding Principle
http://www.jpmorgan.com/tss/General/Solid_Risk_Management_as_a_Guiding_Principle/11593841
83651
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Effective risk governance policies are the foundation of risk management at J.P. Morgan. They set
the framework for how the firm identifies, measures, quantifies, controls, monitors and reports all
types of risks it faces.
Risk management instruments for debt driven conservation efforts: The case of India's Project
Tiger - Damodaran,
http://www.sciencedirect.com/science/article/B6VDY
4TMMGMT1/2/b6bee4a27a75342bce49f80f5c86e462
A. Project Tiger has been India's premier case of conservation success. Since mid 1990s select Project
Tiger Reserves in India were chosen for intensive funding by the Global Environment Facility, the
International Development Agency (IDA) and the Government of India under the ‘India EcoDevelopment Project’. This project marked a modest shift towards debt based funding. The GEF
Project has become a benchmark for tiger conservation in India both in terms of management
outcomes and scale and scope of funding. However in the absence of large-scale budgetary support
or self-generating income flows, it becomes difficult for the GEF type of project to be replicated in
other tiger reserves of the country. Debt instruments hold promise as enablers of conservation
finance. The paper proposes issue of ‘tiger bonds’ to meet the financial requirements of tiger
reserves. Though attractive as a debt instrument, a ‘tiger bond’ could nevertheless entail interest
rate and default risks. Fecha de Publicación: 27 may 2009
Tribals, Forests and Resource Conflicts in Kerala, India: The Status Quo of Policy Change
http://pdfserve.informaworld.com/870273_770227983_758357830.pdf
- A. Damodaran. One of the constraints in policy analysis of tribal issues in India has been the lack
of analytical approaches that have looked at the existential problem of tribal communities in an
integrated manner. While restrictive forest policies have played a major role in fomenting tribal
unrest in India and other parts of the world, the part played by “poorly designed” development
programmes in creating the impasse cannot be ignored. With reference to the District of Wayanad
in north Kerala, India, it is argued that natural resource conflicts involving tribal communities have
their roots in both restrictive forest policies and misplaced development strategies. While it is true
that, in recent times, there has been a serious effort in India to open forests to tribal communities,
this has not been accompanied by a change in basic development thinking. It is argued that, for a
paradigm change in policy to occur, tribal communities need to be nurtured in forest settings. This
is particularly relevant at this juncture, when the ideal of “biodiversity conservation” is considered
to be the defining mark of sustainable development in the “natural resource-rich” countries of the
South. Fecha de Publicación: 27 may 2009.
What is the riskfree rate? A Search for the Basic Building Block Aswath Damodaran Stern School
of Business, New York University
http://pages.stern.nyu.edu/~adamodar/
In this paper, we not only provide a framework for deciding whether to use short or long term rates
in analysis but also a roadmap for what to do when there is no government bond rate available or
when there is default risk in the government bond. We look at common errors that creep into
valuations as a consequence of getting the riskfree rate wrong and suggest a way in which we can
preserve consistency in both valuation and capital budgeting. Fecha de Publicación: Diciembre 2008
A modified capm valuation model for latin american emerging markets Alfonso HAMARD y
Prosper LAMOTHE, 2009.
http://www.ucm.es/info/jmas/finemp/dt/0901.pdf
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This paper analyses the systematic risk factors associated to long-term investments in Latin
American Emerging Markets in order to estimate the discount rate to be used by an investor
localized in a developed market. In order to do so, we review the main valuation approaches based
on the CAPM model, focusing in the foreign exchange risk. Due to the high correlation between the
emerging markets stock indices, and also to the stochastic nature of the exchange risk, we proposed
a modified version of the CAPM that explicitly includes a foreign exchange risk premium in the
discount rate. The empirical comparison of the proposed model using 43 stocks included in the
stock markets indexes from Brazil, Chile and Mexico, we find that the proposed model outperforms
another well-known model by showing a lower prediction error as measured by MAPE, RMSE and
U-Theil scores.
Market Risk Premium Used in 2008 by Professors: A Survey with 1,400 Answers. Pablo
Fernandez University of Navarra - IESE Business School.
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1344209
The average Market Risk Premium (MRP) used in 2008 by professors in the USA (6.3%) was higher
than the one used by their colleagues in Europe (5.3%). We also report statistics for 18 countries: the
average MRP used in 2008 ranges from 4.1% (Belgium) to 10.5% (India). The dispersion of the MRP
used was high: the average MRP used by professors of the same institution range was 3.5% and the
one of the same country was 6.9%. The average MRP used in 2007 was 1.5% lower than the one
used in 2000. 15% of the professors decreased their MRP in 2008 (1.5% on average) and 24%
increased it (2% on average). 66% of the professors used a lower MRP in 2007 than in 2000 (22%
used a higher one). Most surveys have been interested in the Expected MRP, but this survey asks
about the Required MRP. The paper also contains the references that professors use to justify their
MRP, and comments from 180 professors that illustrate the various interpretations of what is the
required MRP and explain the confusion of students and practitioners about its concept and
magnitude. We also report 416 answers from the field: the average MRP used by European
Companies in 2008 was 6.4%. Fecha de publicación. April 16, 2009.
201 Errors in Company Valuations. Pablo Fernandez . University of Navarra - IESE Business
School.
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1125625
contains a collection and classification of 201 errors seen in company valuations performed by
financial analysts, investment banks and financial consultants. The author had access to most of the
valuations referred to in this paper in his capacity as a consultant in company acquisitions, sales,
mergers, and arbitrage processes. The errors are classified in six main categories: 1) Errors in the
discount rate calculation and concerning the riskiness of the company; 2) Errors when calculating or
forecasting the expected cash flows; 3) Errors in the calculation of the residual value; 4)
Inconsistencies and conceptual errors; 5) Errors when interpreting the valuation; and 6)
Organizational errors. Date posted: April 29, 2008 ; Last revised: May 28, 2009.
Betas Used by Companies and Professors in Europe: A Survey (in Spanish). Pablo Fernandez Vicente J. Bermejo University of Navarra - IESE Business School.
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1419919
We report 1,466 answers from European managers and professors institutions. 1,143 respondents
use required return and 824 use betas to calculate it. 44.4% of the managers and 8% of the
professors do not use beta to justify the required return. Only 2% of the professors and 15% of the
managers justify the beta using exclusively personal judgement (named qualitative, common sense,
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intuitive, and logical magnitude betas by different persons). The paper includes interesting
comments from 235 respondents. Date posted: June 15, 2009 ; Last revised: June 22, 2009.
Shareholder Value Creators and Destroyers in the Dow Jones: Year 2008. Pablo Fernandez Vicente J. Bermejo University of Navarra - IESE Business School.
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1327106
During 2008, the 30 companies included in the Dow Jones destroyed $1.6 trillion for their
shareholders. Only 2 companies (Wal Mart and McDonalds) created value. The top shareholder
value destroyers were General Electric ($233 billion) and Microsoft ($178 billion). The market value
of the 30 companies was $2.9 trillion in 2008 and $4.4 trillion in 2007. The price of the shares of each
company had a big dispersion: on average, the maximum price of the year 2008 was 2.6 times the
minimum price. 2008 had 11 of the 20 days with lowest returns in the period 1963-2008, and 8 of the
20 days with highest returns in the same 45-year period. The average return of 2008 was -32.3% (6
companies had returns below -50% and 20 below -20%). However, the investors that bought shares
in the years 1987-1998 and 2001-2002 had positive returns on December 2008. Date posted: January
15, 2009.

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Decreto 850- 2009 13/03/2009
Por el cual se establecen los porcentajes de componente inflacionario no constitutivo de renta,
ganancia ocasional, costo o gasto y el rendimiento mínimo anual de préstamos entre las sociedades
y los socios
Decreto 0672 - 2009 06/03/2009 "Por el cual se deroga el Decreto 4270 del 11 de noviembre de 2008"
Las empresas que tengan existencias de facturas cambiarias de compraventa y cambiarías de
transporte preimpresas con resolución de autorización de la DlAN vigente, podrán usarlas hasta
agotar las existencias, o hasta cuando se venza la autorización, lo que ocurra primero. En caso de
que estas no cumplan con la totalidad de los requisitos exigidos por la Ley 1231 de 2008, éstos
podrán ser incorporados al título de forma mecánica por medio de sello, leyenda o manuscrito, sin
que por ello las facturas pierdan la calidad de título valor.
Las facturas que no sean utilizadas se entienden anuladas, sin perjuicio de observar las obligaciones
sobre conservación de documentos establecidas en la ley.
Circular 00015 - 2009 11/03/2009
Precio promedio de transacciones de los diferentes títulos que se transan en la Bolsa
Decreto 2271 de 2009 - retención en la fuente laboral.
Disminución de la retención laboral por pagos en salud. Disminución para servidores públicos en el
exterior. Deducción en la retención laboral por pagos obligatorios de salud. Disminución de la
retención para trabajadores dependientes.
Boletín No. 225 - Diferencia en cambio en el IICA.
Sentencias que excluyen de la base gravable del impuesto de industria y comercio ala diferencia en
cambio y pactos de reajuste. (Consejo de Estado, radicado No. 16088 de abril 2 de 2009)
.
Acuerdo 031 de Mayo 18 2009 Suprime anticipo ICA.
Eliminación del anticipo del impuesto de industria y comercio en el municipio de Palmira para el
año 2010: Entidades tales como FENALCO, La Andi, la Cámara de Comercio de Palmira, el Comité
Cívico Intergremial, dispusieron un comunicado a la Alcaldía Municipal alternativas a los
contribuyentes del tributo para el cumplimiento de la obligación en esta vigencia fiscal. Debido a
que el plazo para declarar vence el próximo 30 de mayo y por las diferencias de criterio entre los
contribuyentes y la Administración respecto de dicho impuesto, se menciona como una alternativa,
la forma de liquidar el anticipo del 15%; sin embargo, esto no será necesario ya que este es
eliminado de acuerdo a lo planteado en el Acuerdo Municipal expedido por el Consejo Municipal
de Palmira
Sentencia 16466
El no presentarse las declaraciones de impuesto a las ventas, esta no es razón valedera para negar la
cancelación de la inscripción en el Registro Único Tributario: Adjunto encontrarán la sentencia No.
16466 del 30 de abril de 2009 del Consejo de Estado, en la que se explica que si el legislador dispuso
que los que son responsables del impuesto a las ventas continuarán obligados a declarar siempre y
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cuando estos no informen a la autoridad tributara el cese de las operaciones, este hecho no podrá
alegarse como causal para negar la responsabilidad sobre dicho impuesto el cual es procedente una
vez la DIAN reciba y verifique la información. La cancelación del RUT está condicionada al
cumplimiento de la obligación de declarar.
IICA Diferencia en cambio TAC 09-180-70-01
Sentencia del Tribunal Administrativo de Cundinamarca señala que “No obstante, es necesario
recabar que la diferencia en cambio como resultado de la devaluación o revaluación de una divisa
frente a la moneda nacional no es realmente un ajuste integral por inflación, pero tampoco se trata
de un ingreso que debe hacer parte de la base gravable del impuesto en comento” (subrayamos).
Señala “las operaciones contables o aritméticas que se encuentran expresadas en moneda extranjera
si bien pueden devenir del ejercicio de alguna actividad industrial, comercial o de servicio
(importación, exportación, mutuo, etc.), no por ello constituyen actividad alguna ya que son
resultado de un ajuste ordenado por la norma que comporta un mayor o menor valor del activo o
del pasivo, pero no genera propiamente en el primer evento un ingreso por el ejercicio o la
realización de dichas actividades, que pueda ser gravado con el tributo, ya que el mayor valor se
causa al reexpresar el valor de las operaciones teniendo en cuenta su exposición a las variaciones de
la tasa de cambio de la moneda nacional, sin que se produzca la percepción efectiva del ingreso por
la realización de las operaciones o actividades, como quiera que se genera por el movimiento
económico y no por la intervención del sujeto. Es decir, puede ser que la operación (llámese
acreencias en moneda extranjera, rendimientos financieros, depósitos en moneda extranjera, entre
otras) en sí se encuentre gravada, pero su ajuste por diferencia en cambio no corre la misma suerte
atendiendo a que se trata de un ajuste ordenado por la norma que se genera por el movimiento
económico y no propiamente por la realización de alguna de las actividades gravadas.
En conclusión, la diferencia en cambio no se trata de un ingreso que debe hacer parte de la base
gravable del impuesto en comento.”
Como es una apelación de un proceso proveniente de un juzgado administrativo, es definitiva.
Acuerdo 352-08
Reforma Tributaria del Distrito.
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International Accounting Standards Board (IASB)
Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and
Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information
http://www.fasb.org/draft/ed_conceptual_framework_for_fin_reporting.pdf
Conceptual Framework for Financial Reporting: The Reporting Entity
http://www.fasb.org/draft/pv_conceptual_framework_reporting_entity.pdf
Management Commentary
http://www.iasb.org/NR/rdonlyres/0FE78C14-8AF9-4CFB-A76440B1A08E0DF5/0/DPManagementCommentary.pdf
Measuring and disclosing the fair value of financial instruments in markets that are no longer active
http://www.iasb.org/NR/rdonlyres/0E37D59C-1C74-4D61-A9848FAC61915010/0/IASB_Expert_Advisory_Panel_October_2008.pdf
Fair Value Measurement
http://www.iasb.org/NR/rdonlyres/C4096A25-F830-401D-8E2E9286B194798E/0/EDFairValueMeasurement_website.pdf
Proyecto de Norma - Norma Internacional de Información Financiera para Pequeñas y Medianas
Entidades
http://www.iasb.org/NR/rdonlyres/5473528F-7703-4165-87A2CD9E3794932C/0/ESEDSMEStandard_web.pdf
Fundamentos de las Conclusiones sobre el Proyecto de Norma - Norma Internacional de
Información Financiera para Pequeñas y Medianas Entidades
http://www.iasb.org/NR/rdonlyres/D05A4FB3-6178-4ACE-A0846CC6A39FE00B/0/ESEDSMEBasis_web.pdf
Proyecto de Guía de Implementación, Estados Financieros Ilustrativos y Lista de Comprobación de
Información a Revelar - Proyecto de Norma - Norma Internacional de Información Financiera para
Pequeñas y Medianas Entidades
http://www.iasb.org/NR/rdonlyres/43CB1AF2-3D31-41AC-AC6A4F1D04315DBB/0/ESEDSMEIG_web.pdf

International Federation of Accountants (IFAC)
The Education, Training, and Development of Accounting Technicians
http://www.ifac.org/Store/Details.tmpl?SID=1236365370125235&Cart=1246542647476968
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International Standard Setting in the Public Interest
http://www.ifac.org/Store/Details.tmpl?SID=1229098401517900&Cart=1246542647476968
Sustainability Framework
http://www.ifac.org/Store/Details.tmpl?SID=12338742981642033&Cart=1246542647476968
Articles of Merit - 2008 Competition
http://www.ifac.org/Store/Details.tmpl?SID=12357718002284967&Cart=1246542647476968
Evaluating and Improving Governance in Organizations
http://www.ifac.org/Store/Details.tmpl?SID=12338661001638577&Cart=1246542647476968
Developments in Performance Measurement Structures in Public Sector Entities
http://www.ifac.org/Store/Details.tmpl?SID=12259078891731257&Cart=1246542647476968
Guide to Quality Control for Small- and Medium-Sized Practices
http://www.ifac.org/Store/Details.tmpl?SID=1236610272184921&Cart=1246542647476968
Developments in the Financial Reporting Supply Chain - Results from a Global Study among IFAC
Member Bodies
http://www.ifac.org/Store/Details.tmpl?SID=12355129352203183&Cart=1246542647476968

Comisión Europea
Micro entities – Impact Assessment
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SEC:2009:0206:FIN:EN:PDFhttp://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=SEC:2009:0206:FIN:EN:PDF
IAS 39 & IFRS 7 "Reclassification of Financial Assets – Effective Date and Transition"
http://ec.europa.eu/internal_market/accounting/docs/ias/ias_39_reclassification_effective_date_en.p
df
Evaluation of the Application of IFRS in the 2006 Financial Statements of EU Companies
http://ec.europa.eu/internal_market/accounting/docs/studies/2009-report_en.pdf
Accounting systems for small enterprises – Recommendations and good practices
http://ec.europa.eu/enterprise/entrepreneurship/craft/accounting/doc/accounting_systems_report.p
df
Study on the costs and benefits of an adoption of the ISAs in the EU
http://ec.europa.eu/internal_market/auditing/docs/ias/study2009/report_en.pdf
http://ec.europa.eu/internal_market/auditing/docs/ias/study2009/appendix_en.pdf

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European Financial Reporting Advisory Group (EFRAG)
DP - Distinguishing between liability and equity
http://www.efrag.org/files/ProjectDocuments/PAAinE%20-%20Equity%20%20Liability/DP%20PAAinE%20Equity-Liabilities.pdf
DP - Pension Accounting
http://www.efrag.org/files/ProjectDocuments/PAAinE%20-%20Pensions/PAAinE%20%20Pensions%20paper%20-%20Final.pdf
March 2009 European Discussion Paper on Performance Reporting
http://www.efrag.org/files/ProjectDocuments/PAAinE%20%20Performance%20Reporting%20MARCH%202009/March%202009%20European%20Discussion%
20Paper%20on%20Performance%20Reporting.pdf
DP - Revenue Recognition — A European Contribution
http://www.efrag.org/files/ProjectDocuments/PAAinE%20Revenue%20Recognition/PAAinE%20DP
%20on%20Revenue%20Recognition.pdf
Fédération des Experts Comptables Européens (FEE)
Auditing and Assurance - International Standards on Auditing (ISAs)
http://www.fee.be/publications/default.asp?library_ref=4&content_ref=1018
The Accountancy Profession’s Contribution to the Debate on the Crisis – Dynamic Provisioning for
Financial Instruments
http://www.fee.be/publications/default.asp?library_ref=4&content_ref=992
Policy Statements on core issues in relation to Sustainability and the accountancy profession - Four
Policy Statements on Sustainability
http://www.fee.be/publications/default.asp?library_ref=4&content_ref=954
FEE Position on EC Consultation Paper on Review of the Accounting Directives - Cutting
Accounting Burden for Small Business / Review of the Accounting Directives
http://www.fee.be/publications/default.asp?library_ref=4&content_ref=1009
FEE Response to the European Commission’s consultation on control structures in audit firms and
their consequences on the audit market
http://www.fee.be/publications/default.asp?library_ref=4&content_ref=1043

Canadian Institute of Chartered Accountants (CICA) – Canadá
GAAP for Private Enterprises
http://www.acsbcanada.org/documents-for-comment/item26766.pdf
http://www.acsbcanada.org/documents-for-comment/item18020.pdf
June 23, 2009. The AcSB has issued a Background Information and Basis for Conclusions document
for the April 2009 Exposure Draft, "Generally Accepted Accounting Principles for Private
Enterprise." Comments on the Exposure Draft are requested by July 31, 2009.
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
International Monetary Fund (IMF)
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23039.0
The Transmission of Financial Stress from Advanced to Emerging Economies
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23030.0
The Systemic Regulation of Credit Rating Agencies and Rated Markets
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23031.0
Current Accounts in a Currency Union
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23019.0
Fiscal Policy Rules for Oil-Producing Countries: A Welfare-Based Assessment
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23006.0
Modeling with Macro-Financial Linkages: Credit and Policy Shocks in Emerging Markets
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23003.0
Where Does the Public Sector End and the Private Sector Begin?
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22980.0
A Multi-industry Model of Growth with Financing Constraints
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22986.0
Development Aid and Economic Growth: A Positive Long-Run Relation
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22958.0
Out of the Box Thoughts about the International Financial Architecture
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22977.0
An Alternative Explanation for the Resource Curse: The Income Effect Channel
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22931.0
Financial Intermediation, Competition, and Risk: A General Equilibrium Exposition
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22952.0
The Persistence of Capital Account Crises
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22923.0
Financial Stress, Downturns, and Recoveries
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22899.0
The Challenge of Reforming Budgetary Institutions in Developing Countries
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22896.0
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Global Relative Poverty
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22895.0
Remittances: An Automatic Output Stabilizer?
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22877.0
IT Framework Design Parameters
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22741.0
Accrual Budgeting and Fiscal Policy
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22758.0
The Crisis: Basic Mechanisms and Appropriate Policies
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22806.0
Financial Stability Frameworks and the Role of Central Banks: Lessons from the Crisis
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22784.0
Accounting for Output Drops in Latin America
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22757.0
Social Security Reforms in Colombia: Striking Demographic and Fiscal Balances
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22728.0
Irrational Exuberance in the U.S. Housing Market: Were Evangelicals Left Behind?
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22727.0
Competition in the Financial Sector: Overview of Competition Policies
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22634.0
Procyclicality and Fair Value Accounting
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22666.0
In Search of WTO Trade Effects:Preferential Trade Agreements Promote Trade Strongly, But
Unevenly
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22665.0
Are Capital Controls Effective in the 21st Century? The Recent Experience of Colombia
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22654.0
The Value of Institutions for Financial Markets: Evidence from Emerging Markets
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22628.0
Causes, Benefits, and Risks of Business Tax Incentives
http://www.imf.org/external/pubs/cat/longres.cfm?sk=22554.0
Banking Stability Measures
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
Accounting and finance Volume 49 Issue 2 (June 2009)
Audit committees and earnings quality (p 267-290) - Peter Baxter, Julie Cotter
Impact of International Financial Reporting Standard adoption on key financial ratios (p 341-361) Anna-Maija Lantto, Petri Sahlström
Accounting and finance Volume 49 Issue 1 , Pages 1 - 219 (March 2009)
Fundamental and technical analysis: substitutes or complements? (p 21-36) Jenni L. Bettman,
Stephen J. Sault, Emma L. Schultz
Accounting, Auditing & Accountability Journal Volume 22 Issue 5 Published: 2009 | Start Page:
677
Inertia and management accounting change: The role of ambiguity and contradiction between
formal rules and routines - Martijn van der Steen (pp. 736-761)
Accounting, Auditing & Accountability Journal Volume 22 Issue 4 Published: 2009 | Start Page:
525
Stakeholder perspectives on a financial sector legitimation process: The case of NGOs and the
Equator Principles - Niamh O'Sullivan, Brendan O'Dwyer (pp. 553-587)
Currency options trading practices and the construction and governance of operational risk: A case
study - Habib Mahama, Chen Yu Ming (pp. 626-660)
Accounting, Auditing & Accountability Journal Volume 22 Issue 3 Published: 2009 | Start Page:
309 Special Issue: Accounting and subalternity
Accounting and subalternity: enlarging a research space - Cameron Graham (pp. 309-318)
The preservation of indigenous accounting systems in a subaltern community - Kelum Jayasinghe,
Dennis Thomas (pp. 351-378)
Management accounting in less developed countries: what is known and needs knowing - Trevor
Hopper, Mathew Tsamenyi, Shahzad Uddin, Danture Wickramasinghe (pp. 469-514)
Accounting, Auditing & Accountability Journal Volume 22 Issue 2 Published: 2009 | Start Page:
169
Exploring auditor independence: an interpretive approach - Mohammad Hudaib, Roszaini Haniffa
(pp. 221-246)
British public accountants in America: A historical study of social mobility and fluidity associated
with élite immigration - Thomas A. Lee (pp. 247-271)
Accounting, Auditing & Accountability Journal Volume 22 Issue 1 Published: 2009 | Start Page:
5
Bundling management control innovations: A field study of organisational experimenting with
total quality management and the balanced scorecard - Sven Modell (pp. 59-90)
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Accounting Education An International Journal, Volume 18 Issue 3 2009
The Customer Is King. Enthroned or In Exile? An Analysis of the Level of Customer Focus in
Leading Management Accounting Textbooks - Ken Bates; Mark Whittington Pages 291 – 317
An Exploratory Examination of the Relationship between a Short Form of the Keirsey
Temperament Sorter and Success in an Introductory Accounting Course: A Research Note - William
E. Bealing Jr.; A. Blair Staley; Richard L. Baker Pages 331 – 339
Accounting Education An International Journal, Volume 18 Issue 2 2009
Mapping, Measurement and Alignment of Strategy using the Balanced Scorecard: The Tata Steel
Case - George Joseph Pages 117 – 130
A Programme to Expose Students to Senior Executives in the World of Accounting: An Innovative
Learning Method - Laurie Webb; Paul De Lange; Brendan O'Connell Pages 183 – 205
Learning to Think: Using Coursework to Develop Higher-order Academic and Practitioner Skills
among Final Year Accounting Students - Richard Tonge; Caroline Willett Pages 207 – 226
Accounting Education An International Journal, Volume 18 Issue 1 2009
Accounting Students' IT Application Skills over a 10-year Period - Gregory Stoner Pages 7 – 31
Using the Cohort Model in Accounting Education - Richard S. Sathe Pages 33 – 49
Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate
Accounting Modules - Yilmaz Guney Pages 51 – 73
Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate
Accounting and Business Students - Breda Sweeney; Fiona Costello Pages 75 – 97
Accounting Forum Volume 33, Issue 2, Pages 89-188 (June 2009)
The origins of the sub-prime crisis: Inappropriate policies, regulations, or both? Pages 114-126 Mervyn K. Lewis
Stakeholder prioritization and reporting: Evidence from Italy and the US Pages 162-175 - Giacomo
Boesso, Kamalesh Kumar
Accounting Forum Volume 33, Issue 1, Pages 1-88 (March 2009)
Financial accounting: Past, present and future Pages 1-10 - Michael John Jones, David Oldroyd
History repeats itself: The acquisition method and nonrecurring charges Pages 11-26 - Nina T.
Dorata
Extractive industries accounting and economic consequences: Past, present and future Pages 27-37 Corinne L. Cortese, Helen J. Irvine, Mary A. Kaidonis
The Accounting Historians Journal
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PROFESSIONAL LEADERSHIP AND OLIGARCHY: THE CASE OF THE ICAEW.Full Text
Available By: Noguchi, Masayoshi; Edwards, John Richard. Accounting Historians Journal,
Dec2008, Vol. 35 Issue 2, p1-42
CONTRIBUTIONS OF JOSEPH HARDCASTLE TO ACCOUNTING THEORY.Full Text Available
By: Romeo, George C.; McKinney, James J.. Accounting Historians Journal, Dec2008, Vol. 35 Issue 2,
p145-179
Accounting history February 2009, Volume 14, No. 1-2
Christopher Napier - Defining Islamic accounting: current issues, past roots Accounting History
2009 14: 121-144
Accounting Horizons; Sarasota, Mar 2009; Vol.23, Iss.1
IFRS and the Accounting Consensus - Shyam Sunder. Accounting Horizons. Sarasota: Mar 2009.
Vol. 23, Iss. 1; p. 101 (11 pages)
Reconsidering Revenue Recognition - Katherine A Schipper, Catherine M Schrand, Terry Shevlin, T
Jeffrey Wilks. Accounting Horizons. Sarasota: Mar 2009. Vol. 23, Iss. 1; p. 55 (14 pages)
The Impact of Client and Auditor Gender on Auditors' Judgments - Anna Gold, James E Hunton,
Mohamed I Gomaa. Accounting Horizons. Sarasota: Mar 2009. Vol. 23, Iss. 1; p. 1 (18 pages)
Accounting in Europe, Volume 6 Issue 1 2009
Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger - Paul André; Anne
Cazavan-Jeny; Wolfgang Dick; Chrystelle Richard; Peter Walton Pages 3 – 24
The Genesis of the 2007 Conseil National de la Comptabilité: A Case of Institutional Isomorphism?
- Bernard Colasse; Christine Pochet Pages 25 – 55
CEOs' Reports about Internal Control: A Content Analysis - Bernard Gumb; Christine Noël Pages
81 – 106
Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in
Accounting Research - Thomas Jeanjean; Carlos Ramirez Pages 107 – 126
Accounting, Organizations and Society Volume 34, Issues 3-4, Pages 305-548 (April-May 2009)
Reasons for management control systems adoption: Insights from product development systems
choice by early-stage entrepreneurial companies Pages 322-347 - Antonio Davila, George Foster, Mu
Li
The organizational context of professionalism in accounting Pages 409-427 - Roy Suddaby, Yves
Gendron, Helen Lam
Toward a different debate in environmental accounting: The cases of carbon and cost–benefit Pages
499-534 - Larry Lohmann
Accounting, Organizations and Society Volume 34, Issue 2, Pages 151-304 (February 2009)
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Information system integration, enabling control and performance Pages 151-169 - Christopher S.
Chapman, Lili-Anne Kihn
Environmental uncertainty and managers’ use of discretionary accruals Pages 188-205 - Dipankar
Ghosh, Lori Olsen
The impact of auditor rotation on auditor–client negotiation Pages 222-243 - Karl J. Wang, Brad M.
Tuttle
Accounting for control and trust building in interfirm transactional relationships Pages 267-283 - Ed
Vosselman, Jeltje van der Meer-Kooistra
Publishing in accounting journals: A fair game? Pages 285-304 - Peter Moizer
Accounting, Organizations and Society Volume 34, Issue 1, Pages 1-150 (January 2009)
Management accounting as normal social science Pages 141-150 - Hendrik Vollmer
Accounting perspectives
Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions.Citation
Only Available By: Durocher, Sylvain; Fortin, Anne. Accounting Perspectives, 2009, Vol. 8 Issue 1,
p9-42
A Balanced Scorecard for State U's Facilities Management Division? Citation Only Available By:
Sheehan, Norman T.; Vaidyanathan, Ganesh; Kalagnanam, Suresh. Accounting Perspectives, 2009,
Vol. 8 Issue 1, p69-75
The Accounting Review; Sarasota, May 2009; Vol.84, Iss.3
Accounting Transparency and the Asset Substitution Problem - Katrin Burkhardt, Roland Strausz.
The Accounting Review. Sarasota: May 2009. Vol. 84, Iss. 3; p. 689 (24 pages)
Appropriate Audit Support System Use: The Influence of Auditor, Audit Team, and Firm Factors Carlin Dowling. The Accounting Review. Sarasota: May 2009. Vol. 84, Iss. 3; p. 771 (40 pages)
Assurance on Sustainability Reports: An International Comparison - Roger Simnett, Ann
Vanstraelen, Wai Fong Chua. The Accounting Review. Sarasota: May 2009. Vol. 84, Iss. 3; p. 937 (31
pages)
Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory
Regimes - Udi Hoitash, Rani Hoitash, Jean C Bedard. The Accounting Review. Sarasota: May 2009.
Vol. 84, Iss. 3; p. 839 (29 pages)
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings? Steven
F Orpurt, Yoonseok Zang. The Accounting Review. Sarasota: May 2009. Vol. 84, Iss. 3; p. 893 (43
pages)
Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit
Procedures in Response to Fraud Risk? Vicky B Hoffman, Mark F Zimbelman. The Accounting
Review. Sarasota: May 2009. Vol. 84, Iss. 3; p. 811 (27 pages)
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The Accounting Review; Sarasota, Mar 2009; Vol.84, Iss.2
Former Audit Partners on the Audit Committee and Internal Control Deficiencies - Vic Naiker,
Divesh S Sharma. The Accounting Review. Sarasota: Mar 2009. Vol. 84, Iss. 2; p. 559 (29 pages)
Industry Specialization by Global Audit Firm Networks - Elizabeth Carson. The Accounting
Review. Sarasota: Mar 2009. Vol. 84, Iss. 2; p. 355 (28 pages)
Nonfinancial Performance Measures as Coordination Devices - Stanley Baiman, Tim Baldenius. The
Accounting Review. Sarasota: Mar 2009. Vol. 84, Iss. 2; p. 299 (32 pages)
The Accounting Review; Sarasota, Jan 2009; Vol.84, Iss.1
Do Managers Time Securitization Transactions to Obtain Accounting Benefits? Patricia M Dechow,
Catherine Shakespeare. The Accounting Review. Sarasota: Jan 2009. Vol. 84, Iss. 1; p. 99 (34 pages)
Financial Statement and Projection Preparation in Start-Up Ventures - Gavin Cassar. The
Accounting Review. Sarasota: Jan 2009. Vol. 84, Iss. 1; p. 27 (25 pages)
Objective versus Subjective Indicators of Managerial Performance - Madhav V Rajan, Stefan
Reichelstein. The Accounting Review. Sarasota: Jan 2009. Vol. 84, Iss. 1; p. 209 (29 pages)
The Demand for Financial Statements in an Unregulated Environment: An Examination of the
Production and Use of Financial Statements by Privately Held Small Businesses - Kristian D Allee,
Teri Lombardi Yohn. The Accounting Review. Sarasota: Jan 2009. Vol. 84, Iss. 1; p. 1 (25 pages)
Advances in Accounting Volume 25, Issue 1, Pages 1-124 (June 2009)
Do markets react to required and voluntary disclosures associated with auditor realignments?
Pages 1-12 - George R. Aldhizer III, Dale R. Martin, James F. Cotter
An assessment of the learning benefits of using a Web-based Learning Environment when teaching
accounting Pages 13-19 - Ilias G. Basioudis, Paul A. de Lange
Auditors' Efficiency Motivated Evaluation Pages 20-27 - Anna M. Cianci, James Bierstaker
Asia-Pacific Management Accounting Journal
EFFECT OF MANAGEMENT SYSTEM ON MANAGEMENT ACCOUNTING: THE CASE OF
CHINESE CELLULAR PHONE TERMINAL UNIT MANUFACTURERS.Full Text Available By:
Nishimura, Akira. Asia-Pacific Management Accounting Journal, Dec2008, Vol. 3 Issue 1, p87-105,
19p, 7 charts, 4 diagrams, 5 graphs;
Auditing; Sarasota, May 2009; Vol.28, Iss.1
An Examination of the Effects of Auditor Rank on Pre-Negotiation Judgments - Ken T Trotman,
Arnold M Wright, Sally Wright. Auditing. Sarasota: May 2009. Vol. 28, Iss. 1; p. 191 (13 pages)
Audit Committee Financial Expertise, Litigation Risk, and Corporate Governance - Jagan Krishnan,
Jong Eun Lee. Auditing. Sarasota: May 2009. Vol. 28, Iss. 1; p. 241 (21 pages)
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Covariation Assessments with Costly Information Collection in Audit Planning: An Experimental
Study - Ananda R Ganguly, Jacqueline S Hammersley. Auditing. Sarasota: May 2009. Vol. 28, Iss. 1;
p. 1 (27 pages)
Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or
Hinder an Auditor's Ability to Identify Missing Controls? - James Lloyd Bierstaker, James E
Hunton, Jay C Thibodeau. Auditing. Sarasota: May 2009. Vol. 28, Iss. 1; p. 79 (16 pages)
Financial Restatements and Shareholder Ratifications of the Auditor - Li-Lin Liu, K Raghunandan,
Dasaratha Rama. Auditing. Sarasota: May 2009. Vol. 28, Iss. 1; p. 225 (16 pages)
Australian Accounting Review año - volumen – número 2009 - 19 – 48
Interpreting the Public Interest: A Survey of Professional Accountants - Davenport, Laura Dellaportas, Steven
From Member of the Company to Registered Auditor: The Role of the External Auditor in
Corporate Governance - Baker, C Richard
Bank Accounting & Finance April 2009
Litigation related to subprime mortgages: a review of accounting concepts; subsequent events do
not necessarily provide evidence regarding fair-value measurements and assumptions as of the
balance-sheet date.
SEC report to Congress supports use of fair-value accounting: the SEC staff analyzed a sample of 50
financial institutions to understand the effects of fair-value accounting standards on each financial
institution.
The Sarbanes-Oxley Act and the U.S. banking industry: the increasing divergence of return on
assets and return on equity between registered and nonregistered banks began significantly in 2002.
Bank Accounting & Finance February 2009
Global accounting convergence and U.S. financial institutions: the convergence of accounting
standards is critical to the future of global capital markets.
The regulators' primer on surviving a liquidity crisis: the Basel Committee focuses on 17 principles
for managing and supervising liquidity risks.
The changing landscape for internal auditors in financial institutions: technology to improve the
audit function grows in importance.
Controlling risk with a data governance framework: how people, processes and technology must
come together for an entity to properly use and manage data.
Behavioral Research in Accounting; Sarasota, 2009; Vol.21, Iss.1
The Effect of Documentation Structure and Task-Specific Experience on Auditors' Ability to
Identify Control Weaknesses - Christopher P Agoglia, Cathy Beaudoin, George T Tsakumis.
Behavioral Research in Accounting. Sarasota: 2009. Vol. 21, Iss. 1; p. 1 (17 pages)
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The Effects of Cognitive Style and Feedback Type on Performance in an Internal Control Task Stephanie Bryant, Uday Murthy, Patrick Wheeler. Behavioral Research in Accounting. Sarasota:
2009. Vol. 21, Iss. 1; p. 37 (22 pages)
The British Accounting Review Volume 41, Issue 2, Pages 71-140 (June 2009)
Internal audit: A comfort provider to the audit committee Pages 90-106 - Gerrit Sarens, Ignace De
Beelde, Patricia Everaert
The value relevance and reliability of reported goodwill and identifiable intangible assets Pages
120-137 - Firas N. Dahmash, Robert B. Durand, John Watson
The British Accounting Review Volume 41, Issue 1, Pages 1-70 (March 2009)
Emerging themes in management control: A review of recent literatura Pages 2-20 A.J. Berry, A.F.
Coad, E.P. Harris, D.T. Otley, C. Stringer
Contemporary Accounting Research Vol. 26 Issue 1 - Spring2009
Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings
Quality.Citation Only Available By: AYERS, BENJAMIN C.; JIANG, JOHN (XUEFENG);
LAPLANTE, STACIE K.. Contemporary Accounting Research, Spring2009, Vol. 26 Issue 1, p15-54,
40p;
The Audit Committee Oversight Process.Citation Only Available By: BEASLEY, MARK S.;
CARCELLO, JOSEPH V.; HERMANSON, DANA R.; NEAL, TERRY L.. Contemporary Accounting
Research, Spring2009, Vol. 26 Issue 1, p65-122, 58p;
Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from
Going-Concern Opinions.Citation Only Available By: CHAN LI. Contemporary Accounting
Research, Spring2009, Vol. 26 Issue 1, p201-230, 30p;
Accounting Data and Value: The Basic Results.Citation Only Available By: OHLSON, JAMES A..
Contemporary Accounting Research, Spring2009, Vol. 26 Issue 1, p231-259, 29p;
Critical Perspectives on Accounting Volume 20, Issue 4, Pages 445-552 (May 2009)
Globalisation and the internationalisation of accounting: New technologies, instrumentalism and
harmonisation Pages 445-447 - Glen Lehman
An unprecedented privatisation of mandatory standard-setting: The case of European accounting
policy Pages 448-468 Eve Chiapello, Karim Medjad
The new global accounting community: Rationale for dialogue to establish its accountability? Pages
509-527 - Jean Raar
Critical Perspectives on Accounting Volume 20, Issue 3, Pages 293-444 (April 2009)
Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously Pages
313-342 Judy Brown
Accounting colonization: Three case studies in further education Pages 343-378 Helen Oakes,
Anthony Berry
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Accounting for great expectations: Lessons from the new media surge for critical management
theory Pages 418-444 Wolf Heydebrand
Critical Perspectives on Accounting Volume 20, Issue 2, Pages 141-292 (March 2009)
The rise of regulatory capitalism and the decline of auditor independence: A critical and
experimental examination of auditors’ conflicts of interests Pages 267-288 Carolyn Windsor, Bent
Warming-Rasmussen
Current Issues in Auditing Vol. 2 Issue 2 – 2008
Management's Discussion and Analysis: Implications for Audit Practice and Research.Full Text
Available By: Cohen, Jeffrey R.; Gaynor, Lisa Milici; Holder-Webb, Lori L.; Montague, Norma.
Current Issues in Auditing, 2008, Vol. 2 Issue 2, pA26-A35, 10p
The SEC's XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance.Full Text
Available By: Boritz, J. Efrim; Won Gyun No. Current Issues in Auditing, 2008, Vol. 2 Issue 2, pA36A50, 15p;
European Accounting Review, Volume 18 Issue 2 2009
The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures
with Individual-Level Consequent Variables: A Meta-Analysis - Klaus Derfuss Pages 203 – 239
Institutional Logics, ICT and Stability of Management Accounting - Timo Hyvönen; Janne
Järvinen; Jukka Pellinen; Tapani Rahko Pages 241 – 275
Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research
Opportunities - Antonio Davila; George Foster; Daniel Oyon Pages 281 – 311
The Multiplicity of Controls and the Making of Innovation - Silvana Revellino; Jan Mouritsen Pages
341 – 369
European Accounting Review, Volume 18 Issue 1 2009
Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance - Fabien
De Geuser; Stella Mooraj; Daniel Oyon Pages 93 – 122
Accounting and the Truth of Earnings Reports: Philosophical Considerations - Norman B.
Macintosh Pages 141 – 175
ICFAI Journal of Accounting Research
Accounting Issues on the Measurement and Bookkeeping of Research and Development
Expenditures within the European Research Area.Full Text Available By: Ginoglou, Dimitrios;
Tahinakis, Panayiotis; Mylonakis, John; Protogeros, Nicolaos; Koumpis, Adamantios. ICFAI Journal
of Accounting Research, Apr2009, Vol. 8 Issue 2, p30-46, 17p;
The Activity-Based Costing Method: Development and Applications.Full Text Available By:
Wegmann, Gregory. ICFAI Journal of Accounting Research, Jan2009, Vol. 8 Issue 1, p7-22, 16p, 2
charts, 7 diagrams, 1 bw;
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The International Journal of Accounting Volume 44, Issue 2, Pages 113-218 (June 2009)
Reversing an impairment loss and earnings management: The role of corporate governance Pages
113-137 - Rong-Ruey Duh, Wen-Chih Lee, Ching-Chieh Lin
The International Journal of Accounting Volume 44, Issue 1, Pages 1-112 (March 2009)
Compliance with International Financial Reporting Standards and auditor choice: New evidence on
the importance of the statutory audit Pages 33-55- Christopher Hodgdon, Rasoul H. Tondkar, Ajay
Adhikari, David W. Harless
International Journal of Accounting Information Systems Volume 10, Issue 2, Pages 65-116 (June
2009)
The value impact of strategic intent on firms engaged in information systems outsourcing Pages 7996 -Mark Beasley, Marianne Bradford, Bruce Dehning
International Journal of Accounting Information Systems Volume 10, Issue 1, Pages 1-64 (March
2009)
The use of Web sites as a disclosure platform for corporate performance Pages 1-24 - Denis
Cormier, Marie-Josée Ledoux, Michel Magnan
Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)
Pages 46-60 - E. Bonsón, V. Cortijo, T. Escobar
International Journal of Auditing Vol. 13 Issue 2 - Jul2009
Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor
Reduce Audit Report Lags?Citation Only Available By: Ho-Young Lee; Mande, Vivek; Son,
Myungsoo. International Journal of Auditing, Jul2009, Vol. 13 Issue 2, p87-104, 18p, 6 charts;
International Journal of Auditing Vol. 13 Issue 1 - Mar2009
Identifying Organizational Drivers of Internal Audit Effectiveness.Citation Only Available By:
Arena, Marika; Azzone, Giovanni. International Journal of Auditing, Mar2009, Vol. 13 Issue 1, p4360, 18p, 8 charts, 1 diagram
The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment
Decisions.Citation Only Available By: Holt, Travis P.; DeZoort, Todd. International Journal of
Auditing, Mar2009, Vol. 13 Issue 1, p61-77, 17p, 3 charts, 1 diagram
International Journal of Digital Accounting Research; Huelva, 2008; Vol.8, Iss.14
Accounting for Collaborative Supply Chain Relationships: Issues and Strategies - Steve G Sutton,
Georgia Smedley, Vicky Arnold. International Journal of Digital Accounting Research. Huelva:
2008. Vol. 8, Iss. 14; p. 1 (22 pages)
Issues in Accounting Education Vol. 24 Issue 2 - May2009
IFRS and Collegiate Accounting Curricula in the United States: 2008 A Survey of the Current State
of Education Conducted by KPMG and the Education Committee of the American Accounting
Association.Full Text Available By: Munter, Paul; Reckers, Philip M. J.. Issues in Accounting
Education, May2009, Vol. 24 Issue 2, p131-139, 9p, 10 charts;
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The Revised Model Tax Curriculum.Full Text Available By: Dennis-Escoffier, Shirley; Kern, Beth B.;
Rhoades-Catanach, Shelley C.. Issues in Accounting Education, May2009, Vol. 24 Issue 2, p141-156,
16p, 3 charts;
Instructional Case: Estimating Learning-Curve Functions for Managerial Planning, Control, and
Decision-Making.Full Text Available By: Stout, David E.; Juras, Paul E.. Issues in Accounting
Education, May2009, Vol. 24 Issue 2, p195-217, 23p, 1 chart, 1 diagram, 5 graphs, 6 bw;
Issues in Accounting Education Vol. 24 Issue 1 - Feb2009
Teaching Cost Management: A Strategic Emphasis.Full Text Available By: Blocher, Edward J..
Issues in Accounting Education, Feb2009, Vol. 24 Issue 1, p1-12, 12p, 1 chart, 4 diagrams;
The Effect of Professional Context on Accounting Students' Moral Reasoning.Full Text Available
By: Fleming, Damon M.; Romanus, Robin N.; Lightner, Sharon M.. Issues in Accounting Education,
Feb2009, Vol. 24 Issue 1, p13-30, 18p, 3 charts;
Assessing Information Technology General Control Risk: An Instructional Case.Full Text Available
By: Norman, Carolyn Strand; Payne, Mark D.; Vendrzyk, Valaria P.. Issues in Accounting
Education, Feb2009, Vol. 24 Issue 1, p63-76, 14p, 3 charts, 1 diagram;
Issues in Social & Environmental Accounting
Social and Environmental Accounting and Reporting: From Ridicule to Revolution? From Hope to
Hubris? - A Personal Review of the Field.Full Text Available By: Gray, Rob. Issues in Social &
Environmental Accounting, 2008, Vol. 2 Issue 1, p3-18, 16p;
Sustainable Management: An Accounting Issue?Full Text Available By: Svensson, Göran. Issues in
Social & Environmental Accounting, 2008, Vol. 2 Issue 1, p145-154, 10p;
Journal of Accounting and Economics Volume 47, Issue 3, Pages 191-294 (June 2009)
The impact of conservatism on management earnings forecasts Pages 192-207 - Kai Wai Hui, Steve
Matsunaga, Dale Morse
Effect of derivative accounting rules on corporate risk-management behavior Pages 244-264 Haiwen Zhang
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
Pages 265-287 - Ferdinand A. Gul, Simon Yu Kit Fung, Bikki Jaggi
Journal of Accounting & Organizational Change Volume 5 Issue 2
Five easy pieces: a case study of cost management as organizational change - Shahid Ansari, Jan
Bell (pp. 139-167)
Performance management, budgeting, and legitimacy-based change in educational organisations Carolyn Fowler (pp. 168-196)
From physical to accounting control: a study of accounting change resistance - Imam Wahyudi (pp.
228-242)
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Journal of Accounting and Public Policy Volume 28, Issue 3, Pages 167-264 (May-June 2009)
Investor perceptions of an auditor’s adverse internal control opinión Pages 231-250 - Thomas J.
Lopez, Scott D. Vandervelde, Yi-Jing Wu
Journal of Accounting, Auditing & Finance
Impact of Excess Auditor Remuneration on the Cost of Equity Capital around the World.Full Text
Available By: HOPE, OLE-KRISTIAN; TONY KANG; THOMAS, WAYNE B.; YONG KEUN YOO.
Journal of Accounting, Auditing & Finance, Spring2009, Vol. 24 Issue 2, p177-210, 34p, 7 charts
Control Divergence, Timeliness in Loss Recognition, and the Role of Auditor Specialization:
Evidence from around the World.Full Text Available By: CHEE YEOW LIM; TAN, PATRICIA M.
S.. Journal of Accounting, Auditing & Finance, Spring2009, Vol. 24 Issue 2, p295-332, 38p, 6 charts;
Carbon Business Accounting: The Impact of Global Warming on the Cost and Management
Accounting Profession.Full Text Available By: RATNATUNGA, JANEK T. D.; BALACHANDRAN,
KASHI R.. Journal of Accounting, Auditing & Finance, Spring2009, Vol. 24 Issue 2, p333-355, 23p, 3
charts;
Earnings Restatements, the Sarbanes-Oxley Act, and the Disciplining of Chief Financial
Officers.Full Text Available By: COLLINS, DENTON; MASLI, ADI; REITENGA, AUSTIN L.;
SANCHEZ, JUAN MANUEL. Journal of Accounting, Auditing & Finance, Winter2009, Vol. 24 Issue
1, p1-34, 34p, 7 charts;
How Does Regulation Fair Disclosure Affect Pre-Fair Disclosure Selective Disclosers?Full Text
Available By: YAN SUN. Journal of Accounting, Auditing & Finance, Winter2009, Vol. 24 Issue 1,
p59-90, 32p, 6 charts, 2 diagrams, 1 graph;
Audit Opinion and Disclosure of Audit Fees.Full Text Available By: KAM-WAH LAI. Journal of
Accounting, Auditing & Finance, Winter2009, Vol. 24 Issue 1, p91-114, 24p, 9 charts;
Do Auditors Price Audit Committee's Expertise? The Case of Accounting versus Nonaccounting
Financial Experts.Full Text Available By: KRISHNAN, GOPAL; VISVANATHAN,
GNANAKUMAR. Journal of Accounting, Auditing & Finance, Winter2009, Vol. 24 Issue 1, p115144, 30p, 7 charts;
Journal of Accounting Education Volume 26, Issue 4, Pages 179-244 (December 2008)
The importance of accounting education research Pages 180-187 - Susan P. Ravenscroft, James E.
Rebele, Kent St. Pierre, Richard M.S. Wilson
Accounting and business students’ approaches to learning: A longitudinal study Pages 188-201 Joan A. Ballantine, Angus Duff, Patricia McCourt Larres
Incorporating real-options analysis into the accounting curriculum Pages 213-230 - David E. Stout,
Howard Qi, Yan (Alice) Xie, Sheen Liu
Alternatives for addressing major challenges in teaching introductory auditing courses Pages 231244 - Brian Ballou, James Cashell, Dan L. Heitger
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Journal of Accounting Research
Incentive Contracting and Value Relevance of Earnings and Cash Flows.Citation Only Available
By: BANKER, RAJIV D.; HUANG, RONG; NATARAJAN, RAMACHANDRAN. Journal of
Accounting Research, Jun2009, Vol. 47 Issue 3, p647-678, 32p
Initial Evidence on the Role of Accounting Earnings in the Bond Market.Citation Only Available By:
EASTON, PETER D.; MONAHAN, STEVEN J.; VASVARI, FLORIN P.. Journal of Accounting
Research, Jun2009, Vol. 47 Issue 3, p721-766, 46p
Accounting Conservatism and the Efficiency of Debt Contracts.Citation Only Available By:
GIGLER, FRANK; KANODIA, CHANDRA; SAPRA, HARESH; VENUGOPALAN, RAGHU.
Journal of Accounting Research, Jun2009, Vol. 47 Issue 3, p767-797, 31p
Depreciation Rules and the Relation between Marginal and Historical Cost.Citation Only Available
By: RAJAN, MADHAV V.; REICHELSTEIN, STEFAN. Journal of Accounting Research, Jun2009,
Vol. 47 Issue 3, p823-865, 43p
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals.Citation Only
Available By: BALL, RAY. Journal of Accounting Research, May2009, Vol. 47 Issue 2, p277-323, 47p
Accounting Standards, Financial Reporting Outcomes, and Enforcement.Citation Only Available
By: HOLTHAUSEN, ROBERT W.. Journal of Accounting Research, May2009, Vol. 47 Issue 2, p447458, 12p
Financial Globalization, Governance, and the Evolution of the Home Bias.Citation Only Available
By: KHO, BONG-CHAN; STULZ, RENÉ M.; WARNOCK, FRANCIS E.. Journal of Accounting
Research, May2009, Vol. 47 Issue 2, p597-635, 39p
Do Industry-Level Analyses Improve Forecasts of Financial Performance?Citation Only Available
By: Fairfield, Patricia M.; Ramnath, Sundaresh; Yohn, Teri Lombardi. Journal of Accounting
Research, Mar2009, Vol. 47 Issue 1, p147-178, 32p
The Going-Concern Market Anomaly.Citation Only Available By: Kausar, Asad; Taffler, Richard J.;
Tan, Christine. Journal of Accounting Research, Mar2009, Vol. 47 Issue 1, p213-239, 27p
Journal of Business Finance & Accounting
Scale Effects in Capital Markets-Based Accounting Research.Citation Only Available By: Barth,
Mary E.; Clinch, Greg. Journal of Business Finance & Accounting, Apr/May2009, Vol. 36 Issue 3/4,
p253-288, 36p
An Empirical Investigation of the True and Fair Override in the United Kingdom.Citation Only
Available By: Livne, Gilad; McNichols, Maureen. Journal of Business Finance & Accounting,
Jan/Feb2009, Vol. 36 Issue 1/2, p1-30, 30p
Journal of Corporate Accounting & Finance (Wiley)
Resource consumption accounting: Manager-focused management accounting.Citation Only
Available By: White, Larry. Journal of Corporate Accounting & Finance (Wiley), May/Jun2009, Vol.
20 Issue 4, p63-77, 15p, 8 diagrams
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How strategic budgeting can control cost while improving performance.Citation Only Available By:
Taylor, Audrey. Journal of Corporate Accounting & Finance (Wiley), Mar/Apr2009, Vol. 20 Issue 3,
p53-58, 6p, 2 charts, 1 diagram, 1 graph
Business combinations: New accounting guidance.Citation Only Available By: Ciesielski, Jack T.;
Weirich, Thomas R.. Journal of Corporate Accounting & Finance (Wiley), Jan/Feb2009, Vol. 20 Issue
2, p69-81, 13p
Journal of Emerging Technologies in Accounting
An Analysis of the "Going Concern Assumption": Text Mining from Japanese Financial Reports.Full
Text Available By: Shirata, Cindy Y.; Sakagami, Manabu. Journal of Emerging Technologies in
Accounting, 2008, Vol. 5, p1-16, 16p, 6 charts, 2 diagrams
Appearance of New Terms in Accounting Language: A Preliminary Examination of Accounting
Pronouncements and Financial Statements.Full Text Available By: Garnsey, Margaret R.; Fisher,
Ingrid E.. Journal of Emerging Technologies in Accounting, 2008, Vol. 5, p17-36, 20p, 13 charts;
Conceptual Model for Continuous Organizational Auditing with Real Time Analysis and Modern
Control Theory.Full Text Available By: Santos, Carlos; Sousa, Pedro; Ferreira, Carla; Tribolet, José.
Journal of Emerging Technologies in Accounting, 2008, Vol. 5, p37-63, 27p, 6 charts, 16 diagrams
The Role of XBRL in Enhanced Business Reporting (EBR).Full Text Available By: Bonsón, Enrique;
Cortijo, Virginia; Escobar, Tomas. Journal of Emerging Technologies in Accounting, 2008, Vol. 5,
p161-173, 13p, 5 diagrams;
Developing Accounting Course Materials as Dynamic Content.Full Text Available By: Kinsun Tam.
Journal of Emerging Technologies in Accounting, 2008, Vol. 5, p221-229, 9p, 1 diagram, 2 bw;
Journal of Financial Reporting & Accounting
Managerial Ownership Structure and Earnings Management.Full Text Available By: Chi-Yih Yang;
Hung-Neng Lai; Boon Leing tan. Journal of Financial Reporting & Accounting, 2008, Vol. 6 Issue 1,
p35-53, 19p
Journal of International Accounting, Auditing and Taxation Volume 18, Issue 1, Pages 1-84 (2009)
Tax risk management and the multinational Enterprise Pages 14-28 Haroldene F. Wunder
Journal of International Financial Management & Accounting Volume 20 Issue 2 (Summer 2009)
Capital Budgeting and Political Risk: Empirical Evidence (p 105-134) - Martin Holmén, Bengt
Pramborg
Journal of Management Accounting Research
The Assignment of Decision Rights in Formal Information Systems.Full Text Available By:
Ozbilgin, Mehmet; Penno, Mark. Journal of Management Accounting Research, 2008, Vol. 20, p83105, 23p
Journal of Theoretical Accounting Research
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The Effect of the CEO/CFO Certifications on Earnings Management.Full Text Available By: Liu,
Caixing; Yang, David. Journal of Theoretical Accounting Research, Fall2008, Vol. 4 Issue 1, p83-105,
23p
Redefining Assets: A Proposal for the Conceptual Framework.Full Text Available By: Gore,
Richard; Samuelson, Richard A.. Journal of Theoretical Accounting Research, Fall2008, Vol. 4 Issue
1, p106-134, 29p, 1 chart
Can Ethical Position Contribute to Our Understanding of Fraud Detection?Full Text Available By:
Norman, Carolyn Strand; Wier, Benson; Achilles, Wendy W.. Journal of Theoretical Accounting
Research, Fall2008, Vol. 4 Issue 1, p135-164, 30p, 4 charts, 1 graph
Management Accounting Quarterly
Measuring the Costs of Responding to Business Risks.Full Text Available By: Ballou, Brian; Heitger,
Dan L.; Schultz, Thomas D.. Management Accounting Quarterly, Winter2009, Vol. 10 Issue 2, p1-11,
11p, 3 charts, 1 color
The Proposed Financial Reporting Overhaul and Business Valuation.Full Text Available By: Largay
III, James A.; Weaver, Samuel C.. Management Accounting Quarterly, Winter2009, Vol. 10 Issue 2,
p24-37, 14p, 13 charts, 1 color
Management Accounting Research Volume 20, Issue 2, Pages 85-164 (June 2009)
Interorganizational cost management in the exchange process Pages 85-101 - Henrik Agndal, Ulf
Nilsson
Why is research on management accounting change not explicitly evolutionary? Taking the next
step in the conceptualisation of management accounting change Pages 146-162 - Tobias Johansson,
Sven Siverbo
Managerial Auditing Journal Volume 24 Issue 6
Strategy, control activities, monitoring and effectiveness - Adebayo Agbejule, Annukka Jokipii (pp.
500-522)
The association between auditor quality and human capital - Yu-Shu Cheng, Yi-Pei Liu, Chu-Yang
Chien (pp. 523-541)
The audit expectations gap and the role of audit education: the case of an emerging economy Javed Siddiqui, Taslima Nasreen, Aklema Choudhury-Lema (pp. 564-583)
Managerial Auditing Journal Volume 24 Issue 5
Measuring audit quality in an era of change: An empirical investigation of UK audit market
stakeholders in 2002 and 2005 Angus Duff (pp. 400-422)
The effect of performance feedback and client importance on auditors' self- and public-focused
ethical judgments - Anna M. Cianci, James Lloyd Bierstaker (pp. 455-474)
Managerial Auditing Journal Volume 24 Issue 4
The impact of audit quality on earnings predictability - Khaled Hussainey (pp. 340-351)
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Paradigm shift in information systems auditing - Munir Majdalawieh, Issam Zaghloul (pp. 352-367)
Managerial Auditing Journal Volume 24 Issue 3
Information intensity, control deficiency risk, and materiality Akhilesh Chandra, Thomas G.
Calderon (pp. 220-232)
The association between insider trading surrounding going concern audit opinions and future
bankruptcy - Jonathan Stanley, F. Todd De Zoort, Gary Taylor (pp. 290-312)
Managerial Auditing Journal Volume 24 Issue 2
The future of the external audit function Ian Fraser, Chris Pong (pp. 104-113)
Crunch time for bank audits? Questions of practice and the scope for dialogue - Margaret Woods,
Christopher Humphrey, Kevin Dowd, Yu-Lin Liu (pp. 114-134)
Travelling audit's fault lines: a new architecture for auditing standards David J. Hatherly (pp. 204215)
Managerial Auditing Journal Volume 24 Issue 1
Establishing a baseline for assessing the frequency of auditors' comments concerning perceived
client integrity - Richard A. Bernardi (pp. 4-21)
A comparison of auditor and non-auditor performance evaluations: Are accountants harsh critics? Steve Buchheit, William R. Pasewark, Jerry R. Strawser (pp. 22-38)
Petroleum Accounting and Financial Management Journal; Denton, Fall 2008/Winter 2009;
Vol.27, Iss.3
INCREMENTAL ROLE OF NON-FINANCIAL METRICS IN PREDICTING PERFORMANCE AND
MARKET VALUATION OF THE U.S. OIL AND GAS COMPANIES -Santanu Mitra, D Larry
Crumbley. Petroleum Accounting and Financial Management Journal. Denton: Fall 2008/Winter
2009. Vol. 27, Iss. 3; p. 73 (27 pages)
Qualitative Research in Accounting & Management Volume 6 Issue 3
Accounting and everyday life: towards a cultural context for accounting research - Ingrid Jeacle
(pp. 120-136)
The future of interpretive accounting research: The contribution of McCracken's (1988) approach Sylvain Durocher (pp. 137-159)
Implementing IFRS in local government: value adding or additional pain? - Robyn Pilcher, Graeme
Dean (pp. 180-196)
Research in Accounting Regulation Volume 21, Issue 1, Pages 1-78 (April 2009)
The association between financially expert independent directors and the accounting for employee
stock options Pages 1-10 - Ling Jiang, Kenneth R. Ferris, Edward N. Coffman
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Understanding the changes in accounting thought Pages 11-18 - Rebecca Toppe Shortridge, Pamela
A. Smith
CFOs’ and public accountants’ perceptions of material weaknesses in internal control areas as
required by Section 404 of the Sarbanes-Oxley act Pages 48-55 John E. McEnroe
Review of Accounting and Finance Volume 8 Issue 2
What caused the 1987 stock market crash and lessons for the 2008 crash - Ryan McKeon, Jeffry
Netter (pp. 123-137)
Fraudulent financial reporting, corporate governance and ethics: 1987-2007 -Lawrence P. Kalbers
(pp. 187-209)
Review of Accounting and Finance Volume 8 Issue 1
Portfolio strategies using EVA, earnings ratio or book-to-market: Is one best? - Kenneth Leong,
Marco Pagani, Janis K. Zaima (pp. 76-86)
Why are firms with entrenched managers more likely to pay dividends? - Hoje Jo, Carrie Pan (pp.
87-116)
Review of Accounting Studies
Are special items informative about future profit margins?Citation Only Available By: Fairfield,
Patricia; Kitching, Karen; Tang, Vicki. Review of Accounting Studies, Sep2009, Vol. 14 Issue 2/3,
p204-236, 33p
On the relation between expected returns and implied cost of capital.Citation Only Available By:
Hughes, John; Liu, Jing; Liu, Jun. Review of Accounting Studies, Sep2009, Vol. 14 Issue 2/3, p246259, 14p
Explicit relative performance evaluation in performance-vested equity grants.Citation Only
Available By: Carter, Mary; Ittner, Christopher; Zechman, Sarah. Review of Accounting Studies,
Sep2009, Vol. 14 Issue 2/3, p269-306, 38p
Dynamic performance measurement with intangible assets.Citation Only Available By: Corona,
Carlos. Review of Accounting Studies, Sep2009, Vol. 14 Issue 2/3, p314-348, 35p
Are analysts’ earnings forecasts more accurate when accompanied by cash flow forecasts? Citation
Only Available By: Call, Andrew; Chen, Shuping; Tong, Yen. Review of Accounting Studies,
Sep2009, Vol. 14 Issue 2/3, p358-391, 34p
The robustness of the Sarbanes Oxley effect on the U.S. capital market.Citation Only Available By:
Hansen, Bowe; Pownall, Grace; Wang, Xue. Review of Accounting Studies, Sep2009, Vol. 14 Issue
2/3, p401-439, 39p
Experimental evidence of how prior experience as an auditor influences managers’ strategic
reporting decisions.Citation Only Available By: Bowlin, Kendall; Hales, Jeffrey; Kachelmeier,
Steven. Review of Accounting Studies, Mar2009, Vol. 14 Issue 1, p63-87, 25p, 7 charts, 3 graphs
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Congreso de la República
Ley 1273 de enero 05 de 2009
Por medio de la cual se modifica el código penal, se crea un nuevo bien jurídico tutelado denominado "de la protección de la información y de los datos"· y se preservan integralmente los
sistemas que utilicen las tecnologías de la información y las comunicaciones, entre otras
disposiciones.
Informe de conciliación al proyecto de ley numero 165 de 2007 Cámara, 203 de 2008 Senado
http://www.javeriana.edu.co/personales/hbermude/leycontable/contadores/gaceta461-2009.pdf
Por la cual se regulan los principios y normas de contabilidad e información financiera y de
aseguramiento de información aceptados en Colombia, se señalan las autoridades competentes, el
procedimiento para su expedición y se determinan las entidades responsables de vigilar su
cumplimiento.
Ponencia para Segundo Debate al Proyecto de Ley 206 de 2008 Senado.
Por medio de la cual se fortalece el ejercicio del Control Fiscal.
Informe de Conciliación al Proyecto de Ley 340 de 2008 Senado, 112 de 2007 Cámara
Por la cual se definen principios y conceptos sobre la sociedad de la información y la Organización
de las Tecnologías de la Información y las Comunicaciones - TIC, se crea la Agencia Nacional de
Espectro y se dictan otras disposiciones.
Informe de Conciliación al Proyecto de Ley 286 de 2008 Senado, 282 de 2008 Cámara
Por el cual se dictan normas en materia financiera, de seguros, del mercado de valores y otras
disposiciones.
Ponencia para Primer Debate al Proyecto de Ley 052 de 2008 Cámara.
Por medio de la cual se reglamenta el derecho a la información.
Informe de Conciliación al Proyecto de Ley 195 de 2007 Senado, 333 de 2008 Cámara
Por medio de la cual se dictan normas en materia de protección de la competencia.
Informe de Conciliación al Proyecto de Ley 036 de 2007 Cámara, 225 de 2007 Senado
Por la cual se reglamenta el ejercicio profesional de la archivística, se dicta el Código de Ética y
otras disposiciones.
Ponencia para Primer Debate al Proyecto de Ley 303 de 2008 Cámara.
Por la cual se modifica el Código Penal y se dictan otras disposiciones para el control del
contrabando y el facilitamiento del contrabando en la lucha contra el lavado de activos y la
financiación del terrorismo.
Ponencia para Primer Debate al Proyecto de Ley 274 de 2009 Senado.
Por la cual se dictan disposiciones para el ejercicio de la función de vigilancia, inspección y control
de la Superintendencia de Puertos y Transporte y se establece el régimen sancionatorio.
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Ponencia para Primer Debate al Proyecto de Ley 161 de 2008 Senado.
188 DE 2008 SENADO Y 285 DE 2009 SENADO, ACUMULADOS, por la cual se dictan
disposiciones relativas a la vigilancia y Seguridad Privada en Colombia
Ponencia para Primer Debate al Proyecto de Ley 259 de 2009 Senado.
Por la cual se unifica el precio máximo del dinero o tasa de interés de usura y se modifica su actual
cálculo por un sistema más racional y económico
Ponencia para Primer Debate al Proyecto de Ley 270 de 2009 Senado.
Por medio de la cual se toman medidas extraordinarias para reactivar la economía, crear empleo y
enfrentar la crisis nacional e internacional
Ponencia para Segundo Debate al Proyecto de Ley 082 de 2008 Senado.
por medio de la cual se actualiza el Decreto 3466 de 1982 y se dictan otras disposiciones

Gobierno Nacional
Decreto No. 2020
Por medio del cual se reglamenta el artículo 28 de la Ley 1258 de 2008.
Decreto No. 1925
Por medio del cual se reglamenta parcialmente el artículo 23 de la Ley 222 de 1995, y demás normas
concordantes, en lo relativo a conflicto de interés y competencia con la sociedad por parte de los
administradores de la sociedad.
Decreto No. 1713
Por el cual se dictan disposiciones relacionadas con las operaciones realizadas por las entidades
sometidas a inspección y vigilancia de la Superintendencia Financiera de Colombia con títulos
valores con espacios en blanco.
Decreto No. 1520
Por el cual se modifica el Decreto 4881 del 31 de diciembre de 2008.
Decreto No. 1193
Por el cual se acepta una renuncia y se hace un encargo.
Decreto No. 4739
Por el cual se modifica la composición de la Junta Central de Contadores.
Decreto No. 4708
Por medio del cual se deroga el parágrafo 2°, del artículo 2° del Decreto 1878 del 29 de mayo 2008.
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Consejo Técnico de la Contaduría Pública
http://www.jccconta.gov.co/consejot/documen/orientacion_libros_1.pdf
Proyecto de orientación sobre libros
http://actualicese.com/normatividad/2009/Otros/OP-06-2009-honorarios.pdf
Tarifa de honorarios profesionales
http://www.jccconta.gov.co/consejot/publicaciones/OrientacionesPDF/2009/o_prof_est_fin_abril_03_09.pdf
Presentación de estados financieros con base en estándares internacionales de contabilidad e
información financiera IAS/ IFRS

Junta Central de Contadores
http://www.jccconta.gov.co/Normatividad/acuerdo_011_de_2009.pdf
ACUERDO 011 DE 2009 - 28 DE MAYO DE 2009 POR EL CUAL SE APLAZA EL ACUERDO 009
DEL 26 DE MARZO DE 2009 RELACIONADO CON LA RENOVACION DE LA TARJETA
PROFESIONAL DE CONTADOR PÚBLICO
http://www.jccconta.gov.co/Normatividad/acuerdo10de2009.pdf
ACUERDO 010 DE 2009 16 DE ABRIL DE 2009
Emisión de conceptos por parte de la Junta Central de Contadores
http://www.jccconta.gov.co/Normatividad/acuerdo009de2009.pdf
ACUERDO 009 DE 2009 26 DE MARZO DE 2009
Renovación tarjeta profesional

Contaduría General de la Nación
Resolución 142 2009/04/21
"Mediante la cual se requiere modificar el Manual de Procedimientos del Régimen de Contabilidad
Pública.
Resolución 141 2009/04/21
"Por la cual se modifica la vigencia de la Resolución 669 de 2008 y se precisa su ámbito de
aplicación.

Superintendencia de Servicios Públicos Domiciliarios
Resolución SSPD9995 de 2009
Por la cual se establece la transición para la aplicación del modelo general de contabilidad para las
empresas prestadoras de servicios públicos en convergencia con los estándares internacionales de
contabilidad.
VADEMÉCUM 67
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
Superintendencia Financiera de Colombia - Circulares
Cambia los instructivos y formatos aplicables a la ponderación de activos por nivel
Junio de riesgo y al cálculo del patrimonio técnico y de la relación de solvencia de las
020
12
sociedades comisionistas de bolsa de valores con ocasión de la reforma integral de
las operaciones con instrumentos financieros derivados. Anexo.
Modifica los Capítulos XIII-1 y XIII-5 Controles de Ley de la Circular Básica
Junio
019
Contable y Financiera (Circular Externa 100 de 1995) y de sus correspondientes
12
formatos. Anexo.
Expide nuevos formatos, con su respectivo instructivo, aplicables a las operaciones
con instrumentos financieros derivados básicos realizadas por las entidades
Junio sometidas a inspección y vigilancia de la Superintendencia Financiera de Colombia
018
12
y derogatoria de los formatos sobre “Valoración de derivados” y “Subyacente de
derivados” de que trata el Anexo I de la Circular Básica Contable y Financiera.
Anexo.
017
Modifica algunas proformas (formatos y/o instructivos) obrantes en el Anexo I de
Junio
la Circular Básica Contable y Financiera, con base en los cambios contables
12
realizados para los instrumentos financieros derivados. Anexo.
Modifica el Capítulo XIII-08 de la Circular Básica Contable y Financiera sobre
Junio posición propia, posición propia de contado y posición bruta de apalancamiento de
016
12
los intermediarios del mercado cambiario (IMC), así como al Instructivo de la
Proforma F.0000-32 (formato 230). Anexo.
014
Mayo Imparte instrucciones relativas a la revisión y adecuación del Sistema de Control
19
Interno (SCI) de las entidades supervisadas. Anexo.
012
Modifica el Plan Único de Cuentas de las Compañías de Seguros, el Capítulo 16-1
Abril
sobre Unidades de validación de la Circular Externa 100 de 1995 y el instructivo del
30
formato 290. Anexos.

VADEMÉCUM 68
Ven conmigo
Congreso de la República
http://winaricaurte.imprenta.gov.co:7778/gacetap/gaceta.pdf?v_numero=528&v_anog=2009
Informe de conciliación al proyecto de ley numero 112 de 2007 Cámara, 340 de 2008 Senado, por la
cual se definen principios y conceptos sobre la sociedad de la información y la Organización de las
Tecnologías de la Información y las Comunicaciones – TIC, se crea la Agencia Nacional de Espectro
y se dictan otras disposiciones. Junio de 2009

Contaduría General de la Nación
Las tecnologías de la información al servicio de la contabilidad pública
Bogotá D.C., 24 de junio de 2009.
http://www.contaduria.gov.co/Publicaciones/2009/Boletines_prensa/VICNCP5.pdf.
Durante los últimos años la revolución de la información a través de las tecnologías, como el
Internet, han contribuido a que el sector público sea cada vez más sensible a las influencias
internacionales y nacionales, lo que ha propiciado que la información fluya de un país a otro, de un
municipio a otro, superando día a día esas barreras físicas y facilitando la transparencia de las
soluciones contables, de una manera rápida y sencilla. Precisamente este será uno de los temas que
se abordarán en el VI Congreso Nacional de Contabilidad Pública que este año se realizará durante
los días 15, 16 y 17 de julio en el Centro de Eventos y Convenciones Gonzalo Jiménez de Quesada.

Information Systems Audit and Control Association and Foundation (ISACAF)
Information Security and Risk Management Conference 28–30 September 2009
Las Vegas, Nevada, USA
http://www.isaca.org/Template.cfm?Section=Whats_New1&Template=/ContentManagement/Conte
ntDisplay.cfm&ContentID=50901
Over the years the role of the IT security professional has evolved from the key responsibility of
securing an enterprise's information to today's expanded role that includes managing the associated
risk. In response to this trend, ISACA® created, and is pleased to introduce, the Information
Security and Risk Management Conference. An adaptation of the Network Security Conference and
the Information Security Management Conference that combines elements of each to be an allencompassing security event, The Information Security and Risk Management Conference merges
network security, information security management and risk management. Attendees can earn up
to 32 continuing professional education (CPE) hours; 18 for the conference, and 7 for each day of a
workshop.
Conferencia Latinoamericana de Auditoria, Control y Seguridad (Latin America CACSSM)
Innovación. Que sea parte de TI.
http://www.isaca.org/Template.cfm?Section=Home&CONTENTID=40005&TEMPLATE=/ContentM
anagement/ContentDisplay.cfm
VADEMÉCUM 69
Ven conmigo
Haga planes en su agenda para asistir a la 14ª Conferencia Anual Latinoamericana de Auditoría,
Control y Seguridad de Tecnología de la Información (Latin America CACSSM), que se celebrará en
la ciudad de San José en Costa Rica. Latin America CACS goza de gran prestigio en toda
Latinoamérica por proporcionar una cobertura detallada de los aspectos técnicos y administrativos
actuales relacionados con gobierno, control, seguridad y aseguramiento de tecnología de la
información. Expertos en la industria y conferencistas de clase mundial reúnen gran experiencia y
conocimiento en las mejores prácticas, seguridad de sistemas, procesos y herramientas de auditoría,
así como en otros temas que afectan no sólo a los profesionales de un área geográfica determinada,
sino a todos los profesionales de TI en todo el mundo. Ésta es una oportunidad extraordinaria para
hacer contactos en el mundo de los negocios y descubrir las distintas formas de resolver problemas
similares. Además, puede obtener hasta 40 horas de educación profesional continua (CPE).

International Accounting Standard Board – (IASB)
IFRS Taxonomy 2009
http://www.iasb.org/XBRL/IFRS+Taxonomy/IFRS+Taxonomy+2009.htm
On 2 April 2009, the IASC Foundation published the final IFRS Taxonomy 2009
The IFRS Taxonomy 2009 is a complete translation of International Financial Reporting Standards
(IFRSs) as of 1 January 2009 into XBRL (eXtensible Business Reporting Language), a language that is
used to communicate information between businesses
IASC Foundation releases new support materials for the IFRS Taxonomy 2009 and also Arabic and
Spanish translations
http://www.iasb.org/News/XBRL/New+support+materials.htm
19 June 2009
The International Accounting Standards Committee (IASC) Foundation today announced the
release of new support materials specifically developed to aid understanding and use of the
International Financial Reporting Standards (IFRS) Taxonomy 2009.

Securities Exchange Commission
US SEC posts final ruling on public company reporting in XBRL
http://www.sec.gov/rules/final/2009/33-9002.pdf
Interactive Data to Improve Financial Reporting
April 13, 2009
SUMMARY: We are adopting rules requiring companies to provide financial statement information
in a form that is intended to improve its usefulness to investors. In this format, financial statement
information could be downloaded directly into spreadsheets, analyzed in a variety of ways using
commercial off-the-shelf software, and used within investment models in other software formats.
The rules will apply to public companies and foreign private issuers that prepare their financial
statements in accordance with U.S. generally accepted accounting principles (U.S. GAAP), and
foreign private issuers that prepare their financial statements using International Financial
Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB).
Companies will provide their financial statements to the Commission and on their corporate Web
VADEMÉCUM 70
Ven conmigo
sites in interactive data format using the eXtensible Business Reporting Language (XBRL). The
interactive data will be provided as an exhibit to periodic and current reports and registration
statements, as well as to transition reports for a change in fiscal year. The new rules are intended
not only to make financial information easier for investors to analyze, but also to assist in
automating regulatory filings and business information processing. Interactive data has the
potential to increase the speed, accuracy and usability of financial disclosure, and eventually reduce
costs.

XBRL
Formula Specification 1.0
http://www.xbrl.org/SpecRecommendations/
June 22, 2009. A suite of specifications related to formulas was RECOMMENDED by XBRL
International on 2009-06-22
Recommended Specification is a work that represents consensus within the XBRL International
community and has its stamp of approval. The International Steering Committee considers that the
ideas or technology specified by a Recommendation are appropriate for widespread deployment to
promote the mission of XBRL International. The current Base Specification is 2.1 and all users are
strongly encouraged to use this latest version. Versions earlier than 2.1 are no longer supported or
maintained by XBRL International: no errata corrections will be issued for them
XBRL International supports US Securities and Exchange Commission final rule for filing of public
Company financial statements and mutual funds using XBRL
http://www.xbrl.org/Home/FINAL%20SEC%20Final%20Rule%20Press%20Release%2017Dec08.p
df
NEW YORK, NY – December 17, 2008 – XBRL International, Inc. (XII), a global business reporting
consortium that develops and maintains the XBRL reporting standard and framework, announced
today that it supports the US SEC mandate for public companies submitting their financial
statements in XBRL and mutual fund reporting. XBRL (www.xbrl.org) is an XML-based technology
that enables financial and business information to be exchanged quickly, efficiently and
costeffectively over the Internet. XBRL allows regulators, analysts, financial service companies and
investors to easily access and re-use the public company information they need for decision
making. XBRL is now mandated or used in regulatory filing programs in Australia, Belgium,
Canada, China, Denmark, France, Germany, India, Israel, Japan, Korea, Netherlands, Singapore,
Spain, Sweden, Thailand, United Kingdom and United States.
VADEMÉCUM 71
Ven conmigo
Aracely del Socorro Sanchez Serna
a-sanchez@javeriana.edu.co
Braulio Adriano Rodríguez Castro
brodri@javeriana.edu.co
Carol Faisuil Ortega Algarra
cortega@javeriana.edu.co
Dennis Fabián Bejarano Rodríguez
dbejarano@javeriana.edu.co
Fabiola Torres Agudelo
fagudelo@javeriana.edu.co
Gabriel Rueda Delgado
gabriel.rueda@javeriana.edu.co
Germán Eduardo Espinosa Flórez
german.espinosa@javeriana.edu.co
Germán Gustavo Benitez España
benitezg@javeriana.edu.co
Hernando Bermúdez Gómez
hbermude@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