vademecum8 - Pontificia Universidad Javeriana
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1 VADEMÉCUM Ven conmigo VEN CONMIGO Número 8, Junio de 2012 El Diccionario de la Real Academia Española nos enseña que VADEMÉCUM proviene del latín vade, anda, ven, y mecum, conmigo. Se trata de un “Libro de poco volumen y de fácil manejo para consulta inmediata de nociones o informaciones fundamentales”. Al terminar el período académico, los profesores del Departamento de Ciencias Contables de la Facultad de Ciencias Económicas y Administrativas de la Pontificia Universidad Javeriana (sede Bogotá) queremos destacar algunos sucesos recientemente ocurridos, reuniéndolos en este modesto vademécum, con el ánimo de profundizar nuestra conciencia sobre el permanente cambio de las disciplinas que enseñamos y como un fuerte llamado a la actualización de los programas de las asignaturas de los cuales somos responsables. Los invitamos a venir con nosotros en nuestro esfuerzo de mantenernos al día. ASEGURAMIENTO CONTABILIDAD FINANCIERA CONTABILIDAD GERENCIAL CONTABILIDAD Y ASEGURAMIENTO GUBERNAMENTAL FINANZAS IMPUESTOS INVESTIGACIÓN REGULACIÓN SISTEMAS DE INFORMACIÓN 2 VADEMÉCUM Ven conmigo Accountancy Age US audit watchdog hopes for China deal in 2012 Record fine for PwC's JP Morgan audit Councils to choose their own auditors, DCLG confirms EC v the rest on audit, says CBI Healthcare Locums appoints Deloitte as auditors PwC to be investigated over Barclays audit D1 recruits Grant Thornton as auditors No audit opinion for missing court accounts Crowe takes Citizens Advice audit after pensions spat Auditors fear loss of influence in Brussels Watchdog considers probe of Deloitte’s RBS audit Video- EU audit reform, just the startE&Y knocks KPMG off NCC audit E&Y stung into independent Olympus audit review Audit market 'barriers' worry Competition Commission FTSE 100 FDs reiterate audit reform concern Auditors barred for life over Satyam scandal E&Y sued for $900m over Madoff fund audit Olympus auditors trashed by investigators US-Netherlands joint audit agreed KPMG ousts Grant Thornton in property audit New financial services body to discipline auditors PwC claims E&Y 'shadows' its Lloyds audit Goldmans audit head joins RBS Auditors cleared in Olympus investigation No bonus for KPMG audit trainees Lords worried about watered down audit reform Deloitte replaces E&Y as auditor of property group Ex-KPMG director boosts Grant Thornton’s London team E&Y and partners fined more than $2m for audit errors Lawson urges tougher audit reforms from Brussels US watchdog recruits federal government auditor EU will answer to Lords on audit market future Deloitte quits as auditor of Harry Potter licensee FTSE 350 could avoid audit tendering process Financial reporting watchdog to share more information with Audit Inspection Unit KPMG courts controversy over MF Global client details E&Y fined and reprimanded over audit work ICAEW- Banks should reveal auditor disagreements HBOS hid debt portfolio stress from its auditors Gable extends rotation of its audit partner Grant Thornton appoints Simon Bevan as audit partner 3 VADEMÉCUM Ven conmigo Sutton Harbour swaps PwC for BDO as auditors Lack of audit work halts launch of DA Partnership employee-owned firm Accounting regulator investigates KPMG's audit of Equity Red Star Mid-tier firm sole entrant in best companies list Big firms scoop up Audit Commission work Managers learning to appreciate internal audit Audit Commission- An opportunity missed PCAOB clashes with lawmakers over auditor rotation Tweedie wants audit and reporting "evolution" Tai Chi your audit APB presents auditors with history lesson RSM Tenon- Split from auditors and move on FRC urges auditors to go back to their roots PwC and RSM Tenon clash over audit work Deloitte's departed Dutch CEO held shares in audit clients Quality the casualty in "brutal" audit price war Don’t delay reporting changes warn firms Can firms force partners to retireKPMG replaces Deloitte as investment fund's auditors The longer the audit tenure the better says Dutch research FRC hedges bets over audit governance Audit- The Next Frontier ICAS says FRC audit reforms don’t go far enough FRC waters down audit tendering rules Pharmaceutical company swaps Mazars for CCW as auditor PwC to face AADB inquiry into Tenon audit Deloitte resigns as auditor of mining company Dutch to act as catalyst for EC auditor rotation changes ICAEW- Regulation won’t instil trust in auditors Deloitte appointed auditors at Pinewood Shepperton FRC- Big Four risk swapping quality for quantity in audits Sharman hands auditors enhanced going concern role FRC fires warning shot over audit quality Arguments against auditor rotation appear desperate APB consults on changes to internal audit standards Big Four to audit Spanish banks Deloitte overtakes PwC as FTSE 250 auditor Tweedie- Auditors must change “golf course” perception Big Four to audit Spanish banks Accountants World IRS Audits of Small Business Software Files E&Y Audit Panel Says No Violations in Olympus Handover E&Y to Pay $2 Million to Settle Audit Failure Charges Auditing in the Cloud- Challenges and Opportunities 4 VADEMÉCUM Ven conmigo IRS increasing audit activity Tax Audit Horror Stories- When the IRS Attacks Freelance- An IRS audit may be in your future A Guide to Effective Audit Interviews Audit Rotation Debated in House Subcommittee Hearing Auditor Rotation- an Example of “Mission Creep”11 Audit Red Flags Shielding the Auditor from Corporate Fraud Liability How Zynga, Facebook and Groupons Go-To Auditor Rewrites Accounting Rules Do Internal Auditors Have the Right Skills- Accounting and Corporate Regulatory Authority – Singapur ACRA facilitates investors panel on Asian perspectives on audit quality and independent audit oversight Actualicese Los retos de la Revisoría Fiscal frente a la competitividad empresarial Modelo dictámenes 2011 de Contador Público para S.A.S acogidas a la Ley 1429 de 2010 Revisor Fiscal y Contador, a denunciar todo lo irregular que vea... un tema con mucha escama Renuncia de Representante Legal o Revisor Fiscal, un acto unilateral Resistencia del Máximo Órgano Social frente a la renuncia del Gerente o Revisor Fiscal Normas de información financiera y su aseguramiento ¿Se aprobó una ley para hacer convergencia hacia estándares internacionales- ¿Qué se esperaba- – Hernán A. Rodríguez G Procedimientos para auditar la toma física de inventarios de acuerdo con las Normas Internacionales de Auditoría – Auditool El Revisor Fiscal frente al cierre de año (4) – Carlos Sastoque M Diseño y Ejecución de Procedimientos Sustantivos – Auditool Video- Procedimientos Analíticos en Auditorias de Estados Financieros – Auditool Buenas prácticas en la elaboración de informes de auditoría – Auditool Auditoría forense aplicada al Área Administrativa y Financiero – Álvaro Fonseca Vivas Aspectos clave a tener en cuenta en el cierre de una Auditoría de Estados Financieros – Parte 1 – Auditool Aspectos clave a tener en cuenta en el cierre de una Auditoría de Estados Financieros – Parte 2 – Auditool ¿Se acabara la Revisoría Fiscal en Colombia- – Álvaro Fonseca Vivas Convergencia a Estándares Internacionales de auditoría y aseguramiento de información – Samuel Mantilla Administración de Riesgos en las Organizaciones – Auditool Traducidas en España las Normas Internacionales de Auditoría y Control de Calidad Evaluación de los riesgos de las organizaciones frente al TLC – Auditool Auditoría de los valores razonables – Samuel Alberto Mantilla 5 VADEMÉCUM Ven conmigo AE Accounting Education IIA cautions that mandatory audit firm rotation is too costly with limited benefits More language options for internal auditor exams Internal Auditors IPPF Oversight Council Reports On First Year PCAOB reproposes auditing standard on communications with audit committees Deloitte study finds little support among cfos for audit firm rotation Economic conditions continue to challenge preparers and auditors alike; focus must include going concern assumption and adequacy of disclosures New center for audit quality video describes the financial statement audit IIA report: how internal auditors can provide more insight to their organizations IFAC releases revisions to policy position paper 2 - promoting a single set of auditing standards for all audits, including of small- and medium-sized entities PCAOB addresses audit issues in 2012 forum on auditing in the small business environment PCAOB proposes auditing standard on related parties IAASB staff issues Q&A document on professional skepticism APB publishes exposure drafts of revisions to clarified isas 700, 705 and 706 for ireland IESBA proposes changes to code of ethics definition of engagement team shareholder Vote On Auditor Selection Limits RestatementS Comments Sought On Proposed Changes Of International Internal Auditing Standards IAASB strengthens standard on using the work of internal auditors PwC 2012 internal audit survey reveals risks increasing in quantity and severity Report from the april 2012 meeting of the international forum of independent audit regulators FRC release consultation on the UK corporate governance code, stewardship code and auditing standards CAQ issues report on the evolving role of the public company auditor IIA study finds role of internal auditing is evolving; opportunities to enhance value remain APB publishes paper on professional scepticism in the audit PCAOB enters into cooperative agreement with german audit regulator IIA and Rims issue report on internal audit and risk management collaboration IAASB 2012–2014 strategy and work program sets auditor reporting as top priority and highlights other relevant audit and assurance initiatives African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E) 32 new performance auditors in the region American Accounting Association (AAA) - Estados Unidos de América Giving shareholders a say in auditor selection results in sounder financial statements, study finds 6 VADEMÉCUM Ven conmigo Ámbito Jurídico – Colombia Contabilidad & Auditoría No. 49 American Institute of Certified Public Accountants (AICPA) PCAOB reopens comment period on audit firm rotation concept release AICPA to Testify on IRS Correspondence Audits of Taxpayers at IRS Oversight Board Meeting IRS creates priority phone service for correspondence audits Going concern evaluations, auditor's reporting model on the week's agenda TPAs provide guidance on issues in auditor's reports, compilation reports Asian Organisation of Supreme Audit Institutions (ASOSAI) Performance auditing—addressing real or perceived expectation gaps in the public sector by Pat Barrett Asociación Española de Contabilidad y Administración de Empresas (AECA) - España La prestación de servicios de consultoría por los auditores y la manipulación del resultado- estudio de la independencia del auditor en un país de la UE "La nueva Ley pone especial énfasis en la formación como una parte muy significativa del sistema de calidad de los auditores y firmas de auditoría Association of Chartered Certified Accountants (ACCA) Sharman Inquiry calls for new roles for auditors and audit committees on going concern Association of International Accountants IFAC releases revisions to policy position paper two; promoting a single set of auditing standards for all audits Monitoring the work of audit firms from outside the European Union Central Bank Of Ireland Publishes Auditor Protocol APB Publishes Paper On Professional Scepticism In The Audit IAASB Strengthens standard on using the work of internal auditors ACRA facilitates investors panel on asian perspectives on audit quality and independent audit oversight Remediation is key to improving overall quality of audit work in Malaysia Longer auditor tenure positively affects the impact of the public audit 7 VADEMÉCUM Ven conmigo Consultations on the UK corporate governance code, stewardship code and auditing standards published Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM) 03.02.2012 - New draft of Governmental decision on Application of audit standards and Code of Ethics on the territory of Republic of Moldova” Auditing and Assurance Standards Board (AUASB) European audit plan raises questions on how to improve audit quality AUASB issues new Guidance Statement on auditing financial instruments Auditing Practices Board (APB) - Reino Unido APB finalises amendments to Ethical Standards APB publishes paper on professional scepticism in the audit APB consults on revisions to auditing standards addressing the use of internal audit Canadian Institute of Chartered Accountants (CICA) Chair’s Message on Auditing in Emerging Markets Bulletin — Requirements Related to the Dating of Auditor’s Reports Auditors through the looking glass…should they be involved beyond financial statementsMusical chairs anyone- PCAOB considers mandatory audit firm rotation Reporting Implications of New Auditing and Accounting Standards (7th Edition) Canadian Public Accountability Board CPAB responds to PCAOB Concept Release on Auditor Independence and Firm Rotation CPAB/CICA collaborate on audit quality consultation process Chamber of Financial Auditors of Romania Revista "Audit Financiar" n. 2 2012 Sumar 8 VADEMÉCUM Ven conmigo Chartered Accountants Ireland IAASB: "Economic Conditions Continue to Challenge Preparers and Auditors Alike; Focus Must Include Going Concern Assumption and Adequacy of Disclosures" Audit Committee Changes for Public Interest Entities in SI 685 of 2011 Auditor Independence and Firm Rotation Signing of auditor report under companies legislation Chartered Accountants Ireland submission to DJEI on 'Part 1' of the European Commission proposals for the future of audit Consultations on the UK Corporate Governance Code, Stewardship Code and Auditing Standards published ODCE Responding to Reports by Auditors Increased ODCE prosecution activity in auditor cases FRC publishes the annual report on Audit Quality Inspections 2011/12 Delivering changes in supervision of auditors Chartered Institute of Public Finance and Accountancy (CIPFA) - Reino Unido CIPFA welcomes the publication of local public audit proposals CIPFA welcomes Auditing the Accounts 2010/11 report CIPFA and IIA collaboration drives convergence of public sector internal audit standards Audit Lincolnshire wins CIPFA’s Cliff Nicholson Award Colegio de Auditores o Contadores Públicos de Bolivia (CAUB) CTNAC boletín del auditor diciembre 2011 Colegio de Contadores Públicos de Lima Se clausuró especialización en Auditoría Gubernamental Resultados de Evaluación para obtención de certificado de Auditor CTNAC boletín del auditor febrero 2012 Congreso debe analizar la no derogatoria de obligación de auditar a las grandes empresas Comisión Europea The Monitoring Group issues a Consultation Paper on the Governance Review of the international standard setting for auditors and the PIOB issues a Consultation Paper on its work programme. 9 VADEMÉCUM Ven conmigo Conselho Federal de Contabilidade (CFC) Sobrevivência de empresas na mira de auditor "Brasil é pouco auditado", diz novo presidente do Ibracon Instituto dos Auditores Internos tem nova Gestão Excesso de informações sobrecarrega auditorias Regulador americano vê falhas em auditoria da BDO Auditor tem maior alta entre líderes Comitês de auditoria estatutários Presidente da CVM, Maria Helena Santana, palestrará na abertura da 2ª Conferência Brasileira de Contabilidade e Auditoria Independente Empresas ignoram lei sobre auditoria externa 2ª Conferência Brasileira de Contabilidade e Auditoria Independente Confederation of Asian and Pacific Accountants (CAPA) NIPA signs MoU with Chamber of Financial Auditors of Romania Contraloria General de la República Auditoría renta minera y de hidrocarburos Auditoría de la Contraloría revela descontrol en manejo de Depósitos Judiciales Contraloría General implementará novedoso modelo para seguimiento de auditorías Corte Constitucional – Colombia Improcedencia de invocar el secreto profesional, en relación con actos de corrupción de los que conozca el revisor fiscal en ejercicio de las funciones que le son inherentes En efecto, a diferencia de las demás funciones que puede ejercer un contador público, cuando desempeña dicha labor – la de revisoría- no desarrolla una gestión de asesoría particular, sino que su labor consiste en verificar el buen desempeño de la empresa y en el caso contrario, presentar el asunto a las autoridades respectivas. Deloitte Touche Tohmatsu (DTT) – Internacional Deloitte Responds to Financial Stability Board Comments on Enhancement of Audit Process Deloitte comments on the FRC's proposed revisions to the UK corporate governance code and guidance on audit committees Deloitte comments on the Audit Inspection Unit report 10 VADEMÉCUM Ven conmigo European Federation of Accountants and Auditors for SMEs (EFAA) EFAA issues response to Auditing Directives » Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) Aplicación NIIF- Guía para auditores CPCE Córdoba- ¿Quién puede realizar auditorías en el Sector Público- Federación Colombiana de Colegios de Contadores Públicos - Colombia Superintendencia Nacional de Salud remueve Revisores Fiscales de 12 EPS Fédération des Experts Comptables Européens (FEE) FEE Comment Letter on the PCAOB Rulemaking Docket Matter No. 030 on Proposed Auditing Standard related to Communications with Audit Committees, Related Amendments to PCAOB Standards and Transitional Amendments to AU Sec. 380 FEE Comment Letter on the Consultation by the Irish Department of Jobs, Enterprise and Innovation on EU Audit Proposals - Proposal for a Regulation FEE audit related comments on the Legal Affairs Committee Draft Reports dated 28 March 2012 and 8 May 2012 on the EC proposal for the Accounting Directive Financial Executives International (FEI) SEC Speaks on IFRS, Auditing, More PCAOB Announces Roundtables, Reopens Comment Period on Auditor Independence April 22 Deadline On PCAOB Concept Release on Auditor Independence FEI Member Testifies at Congressional Hearing on Accounting, Auditing Federación Nacional de Comerciantes FENALCO - Colombia En actos de corrupción no aplica el secreto profesional de los revisores fiscales 11 VADEMÉCUM Ven conmigo Financial Reporting Council (FRC) The Professional Oversight Board announces the scope of the Audit Inspection Unit's work for 2012/13 Monitoring the work of audit firms from outside the European Union Consultations on the UK Corporate Governance Code, Stewardship Code and Auditing Standards published APB publishes paper on professional scepticism in the audit FRC publishes Audit Inspection reports on Baker Tilly, Crowe Clark Whitehill, Mazars and PKF APB consults on revisions to auditing standards addressing the use of internal audit Financial Stability Board (FSB) FSB encourages further work to enhance the contribution of external audit to financial stability: Press release Grant Thornton Internacional March 2012 Grant Thornton confirmed as leading supplier of audit services to local authorities and the NHS Grant Thornton survey reveals Chief Audit Executives most worried about cybersecurity risks EU business survey reveals majority support for a more diverse audit market and mandatory auditor rotation Haut Conseil du Commissariat aux Comptes (H3C) - Francia Le Haut Conseil du commissariat aux comptes lance une consultation sur les projets de réforme de l'audit en Europe Hong Kong Institute of Certified Public Accountants Alert on professional scepticism and audit of mainland companies - January 2012 Auditing and Assurance Technical Bulletin 2 "Guidance to the Auditor when Responding to Questions at an Annual General Meeting" (March 2012) IAS PLUS 12 VADEMÉCUM Ven conmigo IAASB issues guidance on auditing financial instruments New ICAEW website on auditing ICAEW Auditor-Investor Forum report Heads Up — PCAOB Reproposes Auditing Standard on Communications With Audit Committees Ind AS considerations for Boards and Audit Committees IAASB issues updated standard on use of internal auditors Heads Up — PCAOB Proposes New Auditing Requirements on Related Parties, Significant Unusual Transactions, and Other Matters Heads Up — PCAOB Proposes New Auditing Requirements on Related Parties, Significant Unusual Transactions, and Other Matters Information Systems Audit and Control Association and Foundation (ISACAF) New Guidance From ISACA Helps Assurance Professionals Audit and Manage IT Risk @ISACA Volume 5- 29 February 2012 @ISACA Volume 4- 15 February 2012 Leading Cybersecurity Certification Groups Form Industry Collaborative ISACA’s CACS Tackles IT Consumerization, Cloud Security, Cyberthreats ISACA Issues Six Principles for Effective Cloud Computing ISACA Webinar Examines Updated COSO Framework Draft and Its Implications on IT ISACA Chapters Earn Awards for Supporting the IT Audit and Control Profession Institut der Wirtschaftsprüfer in Deutschland e.V. In a letter dated 14 Dezember 2011 to the Public Company Accounting Oversight Board (PCAOB) the IDW commented on the PCAOB's Rulemaking Docket Matter No. 37 "Concept Release on Auditor Independence and Audit Firm Rotation". IDW submission to the German government regarding the European system for audits IDW comments on the PCAOB's "Proposed Auditing Standard Related to Communications with Audit Committees; Related Amendments to PCAOB Standards and Transitional Amendments to AU SEC.380" IDW Comment letter (Download) PCAOB Release No. 2012-008 (Download) IDW comments on the PCAOB’s Proposed Auditing Standard – Related Parties and Proposed Amendments to Certain PCAOB Auditing Standards Regarding Significant Unusual Transactions And Other Proposed Amendments to PCAOB Auditing Standards Corporate Governance – IDW Position Paper on the Cooperation between the Supervisory Board and Auditor Institute of Certified Public Accountants in Ireland (CPA) – Irlanda IAASB Strengthens Standard on Using the Work of Internal Auditors 13 VADEMÉCUM Ven conmigo Institute of Chartered Accountants in Australia Audit recommendations highlight state government financial performance Institute of Chartered Accountants of India (ICAI) Second Phase of E-Learning on Standards on Auditing by Auditing and Assurance Standards Board - (23-04-2012) Applicability of three Standards on Auditing - (17-04-2012) Institute of Chartered Accountants of Sri Lanka CA Sri Lanka to explore the future of audit and accounting Institute of Chartered Accountants in England and Wales (ICAEW) ICAEW helps companies meet new auditor remuneration reporting requirements New website explains audit Audit committee challenges should be made public ICAEW Commentary- China Calls for a Restructure in Foreign Auditing Firms Institute of Chartered Accountants of Pakistan (ICAP) Technical Releases Auditing Institute of Cost and Work Accountants of India Exposure Draft of Cost Audit and Assurance Standard on Audit Documentation (CAAS - 340) Exposure Draft of Cost Audit and Assurance Standard on Planning an Audit of Cost Statements (CAAS - 320) Important Announcement on revised Effective Date/ Applicability of three Standards on Auditing (17-04-2012) Institute of Internal Auditors (IIA) Mandatory Audit Firm Rotation Too Costly With Minimal Benefit - Cautions IIA 14 VADEMÉCUM Ven conmigo COSO Releases Internal Control - Integrated Framework for Public Comment India Hosts Global Forum to Discuss Key Matters Impacting Internal Audit Profession Audit Executive Center Hosts Roundtables on COSO Framework Exposure Draft Internal Auditor Unveils New Look, App Updated Supplemental Guidance Released- The Role of Auditing in Public Sector Governance, 2nd Edition Research Identifies Opportunities for Internal Auditors to Provide Greater Insight to their Organizations COSO Releases Thought Paper on Risk Appetite COSO Releases Thought Paper on Enhancing Board Oversight by Avoiding and Challenging Traps and Biases in Professional Judgment We Value Your Opinion - Pulse of the Profession- 2012 Emerging Trends Survey Report From the Audit Executive Center Draft Revisions to Professional Standards Would Improve the Global Practice of Internal Auditing IIA Appears Before PCAOB on Audit Firm Rotation American Hall of Distinguished Audit Practitioners Announced New International Auditing Standard to Increase External Auditors' Scrutiny of Internal Audit Instituto de Censores Jurados de Cuentas de España Tres auditoras se fusionan para estar entre las diez primeras Mario Alonso: "Hay un movimiento internacional para responsabilizar a los auditores de la crisis" Es válido pedir cuentas a la entidad aunque esté auditada El auditor reclama su papel para enfrentar la crisis Las cuatro grandes llevan doce años auditando a las mismas firmas del Ibex Gabriel Martínez: "La auditoría del sector público debe controlar la legalidad" La auditora duda de la viabilidad del Deportivo tras el descenso a segunda El Instituto de Censores traduce las normas internacionales de auditoría Los socios de la UE muestran su oposición a la norma de auditoría Bové Montero- Nuevos socios en auditoría El auditor destapa la falta de control en los contratos en RTVE Una auditoría revela otro "fondo de reptiles" en la Junta andaluza Grandes críticas al proyecto de Reglamento de Auditoría La crisis mantiene viva la demanda de las grandes de la auditoría IOSCO- Las comisiones de valores nombran a Deloitte su auditor La auditoría de la discordia Adoptada la Directiva que exime a las pymes de trámites y gastos burocráticos Las auditorías de emergencia en el sector público El Gobierno recurrirá a las auditoras privadas para controlar a los alcaldes El auditor del siglo XXI Bruselas quiere auditorías independientes de los bancos Los grandes banqueros y la lucha con la auditora tumbaron el plan de Rato Las objeciones del auditor de Bankia obligaban a la entrada del Estado Deloitte, PwC, KPMG y E&Y frenan su crecimiento El sector de auditoría se ralentiza La crisis y las firmas de servicios profesionales 15 VADEMÉCUM Ven conmigo Bankia enviará su auditoría en una semana por requerimiento de la CNMV Bankia dice que ha entregado las cuentas auditadas y el organismo lo niega El auditor no se cree las cuentas de Roures: multiplica sus pérdidas por once Los auditores catalanes reclaman libre concurrencia Quién es quién en auditoría El síndico mayor Jaume Amat defiende el papel de control de los auditores públicos La administración concursal de Miró baraja abrir un nuevo litigio contra la auditora Los auditores exigen un mayor control de las cuentas públicas La auditoría de cuentas pesa solo un 28% en el negocio de Deloitte, PwC, KPMG y E&Y Los auditores internos defienden su papel en las empresas Deloitte auditará a Martinsa y se hace con el top 5 del ladrillo español El Consejo de Economistas pide más auditorías externas en el sector público Bankia complica la selección de los nuevos auditores de la banca ¿Auditores o consultores? Una jornada analizará el papel de la auditoría como instrumento de gestión en el sector público Bancos centrales, el FMI y la EBA supervisarán la auditoría a la banca El Banco de España se reúne con las cuatro grandes auditoras El Gobierno estudia elevar a cuatro las auditoras de la banca PwC se perfila para liderar la auditoría del balance de la banca Elegir entre el Banco de España y las auditoras Estudiantes catalanes, auditores por un día Rolan Berger, Oliver Wyman y otros tres auditores evaluarán a la banca Deloitte pone salvedades a las cuentas de Catalunya Caixa Los revisores critican la propuesta de que las pymes no se auditen Instituto de Contabilidad y Auditoria de Cuentas (ICAC) Resolución de 15 de marzo de 2012 del Instituto de Contabilidad y Auditoría de Cuentas, por la que se aprueba el modelo de solicitud de inscripción en la sección de personas jurídicas del Registro Oficial de Auditores de Cuentas Resolución de 12 de marzo de 2012 del Instituto de Contabilidad y Auditoría de Cuentas, por la que se establece un régimen transitorio en relación con la información a remitir por los auditores de cuentas ejercientes y sociedades de auditoría. Resolución de 25 de mayo de 2012 del Instituto de Contabilidad y Auditoría de Cuentas, por la que se aprueban los modelos de solicitud de inscripción en la sección de auditores de cuentas, sociedades y demás entidades de terceros países del ROAC Instituto de Contadores Públicos Autorizados de la República Dominicana Cumbre de las Américas- para estar a la vanguardia en los conocimientos de la contabilidad y auditoría Contadores y auditores militares asumen cumplir con Código de Ética para enaltecer sus funciones Profesionales, instituciones y firmas confirman participación en Cumbre de Las Américas 16 VADEMÉCUM Ven conmigo Instituto dos Auditores Independentes do Brasil IBGC deve certificar membros de comitês de auditoria com suporte técnico do Ibracon CRC SP realiza Reunião com Profissionais que atuam na área de Auditoria 2012 - Condições econômicas continuam a desafiar os preparadores e auditores, alerta IAASB Maioria é contra o rodízio de auditoria nos Estados Unidos 2012 - Canadense falará sobre Aplicação Prática das Novas Normas de Auditoria – FAPMP na 2ª Conferência Brasileira de Contabilidade e Auditores Independentes 2012 - Reunião do GT de Firmas de Auditoria de Pequeno e Médio Portes começa a definir planos estratégicos para 2012 2012 - Giancarlo Atollini da IFAC ministrará palestra na 2ª Conferência Brasileira de Contabilidade e Auditoria Independente 2012 - Auditoria e Relatório dos Auditores Independentes e Análise de Balanço de Empresa Industrial foi tema no quinto dia de curso no Valor Econômico 2012 - “A importância da Auditoria Independente para o Mercado de Capitais” é tema da 2ª Edição do Prêmio Transparência Universitário 2012 2012 - Atuais desafios e problemas enfrentados pelas Firmas de Auditoria é tema de pesquisa da IFAC, em língua portuguesa 2012 - Painel discutirá o Sistema de Controle de Qualidade das Firmas de Auditoria na 2ª Conferência Brasileira de Contabilidade e Auditoria Independente Instituto Nacional de Contadores Públicos de Colombia (INCP) La Revisoría Fiscal y la convergencia hacia estándares internacionales de auditoría y aseguramiento La revisoría fiscal esta orientada a proteger los intereses de la sociedad Instituto Mexicano de Contadores Públicos (IMCP) Dictamen Fiscal 2011 Plazo para su presentación Más de 3,000 empresas decidieron no presentar dictamen Dictamen EPC 2011 del Auditor de Gestión de las Federadas International Federation of Accountants (IFAC IAASB Staff Issues Q&A Document on Professional Skepticism IESBA Proposes Changes to Code of Ethics Definition of Engagement Team The Changing Face of Auditing and Ethics- Implications for SMPs IFAC CEO Delivers Presentation on Auditing in the Public Sector IAASB Strengthens Standard on Using the Work of Internal Auditors 17 VADEMÉCUM Ven conmigo IFAC Releases Revisions to Policy Position Paper Two; Promoting a Single Set of Auditing Standards for All Audits, Including of Small- and Medium-Sized Entities La IFAC celebra la publicación de la traducción única al español del Manual de Normas Internacionales de Auditoría y Control de Calidad Economic Conditions Continue to Challenge Preparers and Auditors Alike; Focus Must Include Going Concern Assumption and Adequacy of Disclosures IAASB Focuses on Capital Markets; Issues New Assurance Standard on Pro Forma Financial Information IAASB Addresses Auditing Considerations Relating to Financial Instruments Essence of Audit Quality- Governance Tool Japanese Institute of Certified Public Accountants JICPA issued final reports of the Quality Control Standards Committee Statement, Auditing Standards Committee Statements, and Auditing and Assurance Practice Committee Practical Guideline JICPA issued IT Committee Practical Guideline No. 6 "Identifying and Assessing the Risks of Material Misstatement and the Auditor's Response to the Assessed Risks Relating to the IT based Information System" JICPA issued Auditing and Assurance Practice Committee Research Report No. 23 "Research Report on Assurance Services Related to Statement of Cash Flows for Contributions Received" Press Release "Matters for Consideration by the Special Committee on the Improvement of Auditing System" Press Release "Launch of the Special Committee on the Improvement of Auditing System" Statement from Chairman "NewsFlashStatement Relating to Recent Corporate Scandals and Auditor's Response" Press Release "JICPA's Investigation into the past audits performed by CPAs and audit firms" Survey results of audit engagements of financial statements reported JICPA's redrafted Quality Control Standards Committee Statement and Auditing Standards Committee Statements are now effective JICPA issued Auditing and Assurance Practice Committee Research Report No. 25 "Considerations for Auditors in the event of Inappropriate Accounting Treatments" JICPA issues Law and Regulation Committee Research Report No. 14 "Illustrative Example for An engagement letter for audits and reviews" JICPA issues a pronouncement in relation to the auditing of the statements including the accounting treatments for lost plan assets Koninklijk Nederlands Instituut van Registeraccountants - Países Bajos Audit Alert over de bijdrage van accountants aan relevante verslaggeving tijdens de crisis KPMG Internacional 18 VADEMÉCUM Ven conmigo Further EC proposals for reform of the audit market KPMG awarded three Audit Commission Contracts Korean Institute of Certified Public Accountants Foreign Firms with less than 10 billion won of Income to be Exempted from Tax Audit The National Tax Service plans more audits for large firms, less audits for SMEs PCAOB vows to keep rigorous audit monitoring Audit regulators to seek new standards Malta Institute of Accountants - Malta Economic Conditions Continue to Challenge Preparers and Auditors Alike IAASB Strengthens Standard on Using the Work of Internal Auditors IFAC Releases Revisions to Policy Position Paper Two; Promoting a Single Set of Auditing Standards for All Audits, Including of Small- and Medium-Sized Entities IFAC Welcomes Publication of Spanish Translated IPSASB Handbook IAASB Staff Issues Q&A Document on Professional Skepticism IESBA Proposes Changes to Code of Ethics Definition of Engagement Team National Board of Accountants and Auditors (NBAA) Guidelines of recommended titles for Accounting and Auditing Personnel issued by NBAA April 2010 New Zealand Institute of Chartered Accountants - Nueva Zelanda The Auditor Regulation Act 2011 Ordem dos Revisores Oficiais de Contas – Portugal II Jornadas de auditoria em Vigo PricewaterhouseCoopers European Commission Misses Opportunity On Audit Reform Key questions for audit committees, 2011-2012 edition Regulatory reform and the role of internal audit 19 VADEMÉCUM Ven conmigo PwC Welcomes Financial Stability Board Participation in Efforts to Enhance Role of External Audit PwC 2012 State of the Internal Audit Profession Study La fonction d’audit interne appelée à davantage de participation dans la gestion des risques Internal Audit takes on emerging technologies Survey on the internal audit function in Russian banks Effective audit committees 10Minutes on Effective Audit Committees Points of View- PCAOB Proposed Auditor Reporting Model Changes PwC incorpora a Luis Bautista como director en el sector seguros de la división de auditoría Public Company Accounting Oversight Board (PCAOB) Feb. 8, 2012 PCAOB Announces Settled Disciplinary Order for Audit Failures Against Ernst & Young and Four of its Partners Slide Presentation (PDF)- SEC Staff Review of Common Financial Reporting Issues Facing Smaller Issuers, PCAOB Forums on Auditing in the Small Business Environment March 7, 2012 Ethics & Independence PCAOB Announces Panelists and Schedule of Appearances for March 21-22 Public Meeting on Auditor Independence and Audit Firm Rotation March 1, 2012 Broker-Dealer, Small Business PCAOB Invites Auditors of Brokers and Dealers to Participate in its 2012 Forum on Auditing Smaller Broker-Dealers March 1, 2012 Small Business PCAOB Addresses Emerging Audit Issues in the 2012 Forum on Auditing in the Small Business Environment Feb. 28, 2012 Broker-Dealer PCAOB Proposes to Amend Rules and Forms Related to Auditors of Brokers and Dealers Feb. 28, 2012 Standards PCAOB Proposes Auditing Standard on Related Parties April 13, 2012 PCAOB Enters Into Cooperative Agreement with German Audit Regulator Securities and Exchange Comission (SEC) SEC Proposes Rules To Help Prevent And Detect Identity Theft SEC Releases Risk Alert on Unauthorized Trading Smartpros Auditing Cloud Computing- A Security and Privacy Guide Ernst & Young Paying $2M in Audit Settlement Audit Reform- An Idea Whose Time Has ComeAccountant's Guide to Fraud Detection and Control, 2nd Edition NACD Opposes PCAOB's Proposed Mandatory Audit Firm Rotation Bring Audits Up To Expectations Auditing Cloud Computing- A Security and Privacy Guide 20 VADEMÉCUM Ven conmigo State Audit Institution - Emiratos Árabes Unidos The State Audit Institution assures importance of corporate governance in enhancing government performance Superintendencia Financiera de Colombia Superfinanciera alerta por nuevas firmas que NO están sometidas a su inspección y vigilancia Superintendencia Nacional de Salud - Colombia 0002 12/01/2012 Posesión de Revisores Fiscales Superintendencia de Puertos y Transporte Circular Externa 000009 Remoción de administradores, revisor fiscal y empleados de las personas jurídicas sometidas a control en los términos del inciso 4º del artículo 85 de la Ley 222 de 1995, modificado por el artículo 43 de la Ley 1429 de 2010 Superintendencia de Servicios Públicos – Colombia Los asuntos relativos a los Revisores Fiscales de una E.S.P.D. se rigen por las normas del código de comercio Superintendencia de Sociedades 220-012353 Sociedad por acciones simplificada - Un revisor fiscal no puede ser nombrado como representante legal de la misma sociedad dentro del año siguiente a partir de la fecha de su retiro del cargo. El revisor fiscal podrá suscribir el acta de la reunión del máximo órgano social, si quien es designado como presidente omite el deber de firmarla 220-016491 De la vinculación del revisor fiscal 220-019225 Las funciones del revisor fiscal son de orden legal 220-025324 Funciones y deberes del revisor fiscal de una sociedad en liquidación voluntaria 220-025321 Sociedad por acciones simplificada La transformación no conlleva solución de continuidad en la persona jurídica Existencia de la revisoría fiscal Obligatoriedad 21 VADEMÉCUM Ven conmigo The CPA Journal PCAOB Proposal for Greater Disclosure from Auditors What Do Investors Want from the Standard Audit Report-- Results of a Survey of Investors Conducted by the PCAOB’s Investor Advisory Group Auditing in the Cloud- Challenges and Opportunities Expanded Information in the Audit Report Auditing Internal Controls in Small Populations Beware- Precautions for Accepting Retention as a Successor Auditor A New Audit Report Inbox- Letter to the Editor Causes and Consequences of Recent Auditor Switching- Looking to the Research for Answers Concerns About the PCAOB’s Release on Possible Revisions to the Auditor’s Reports Maximizing the Value of a Risk-Based Audit Plan- Internal Auditors Can Identify and Mitigate Risk A Guide to Effective Audit Interviews Public Disclosure of Quality Control Criticisms- Examining PCAOB Inspection Reports to Determine Differences Among Audit Firms Shielding the Auditor from Corporate Fraud Liability- Recent Decisions and Rationale for the in Pari Delicto Defense Auditor Independence and Audit Firm Rotation- Responses to the PCAOB’s Concept Release Audit Firm Changes Post-Sarbanes Oxley- Impact on the Market for Public Company Audits Auditors’ Responsibility for Detecting Fraud- Putting Ethics and Morality First Auditors’ Responsibility for Detecting Fraud- Applying Professional Judgment and Maintaining Integrity Cognitive Biases in Audit Engagements- Errors in Judgment and Strategies for Prevention Staff Auditors’ Observations of Questionable Peer Behavior- The View from the Other Side Vietnam Association of Certified Public Accountants (VACPA) Workshop on group audits and implementing ISAs Otros Samantilla – Colombia Evolución de los estándares de auditoría Convergencia a Estándares Internacionales de auditoría y aseguramiento de información - China ya ha convergido hacia los estándares internacionales IFRS & ISA 22 VADEMÉCUM Ven conmigo NACIONAL Jurisprudencia contable 25800-2012 la Sala prohíja los argumentos contenidos en la interpretación que del numeral 3 (hoy numeral 4) del artículo 79 de la ley 142 de 1994 hizo la Corte Constitucional en el fallo antes citado y reitera que los organismos de inspección y vigilancia, entre los cuales se encuentra la Superintendencia de servicios Públicos Domiciliarios, al establecer los sistemas uniformes de información y contabilidad que deben aplicar los vigilados deben ajustarse a las políticas, principios y normas que determine la Contaduría General de la Nación en los términos y condiciones que ésta establezca. http://www.javeriana.edu.co/personales/hbermude/jurisprudencia/CE25800-2012.mht 17171-2011 "(...) , la información contable debe procurar reflejar la esencia de las transacciones, pues con ello se apunta a expresar la realidad económica; vale decir, que se registre de manera cierta e indiscutible la transacción contable y su efecto económico, en tanto que la apreciación formal se orienta a establecer si un hecho económico se fundamenta en requisitos o formalidades de orden legal para poder reconocer y revelar la ocurrencia de un evento económico (...)" http://www.javeriana.edu.co/personales/hbermude/jurisprudencia/CE17171-2011.docx Ministerio de Comercio, Industria y Turismo Decreto 4946 convergencia voluntaria NIIF.pdf Por el cual se dictan disposiciones en materia del ejercicio de aplicación voluntaria de las Normas Internacionales de Contabilidad e Información Financiera. http://www.ctcp.gov.co/sites/default/files/Decreto%204946%20convergencia%20voluntaria%20NIIF %20(2).pdf Decreto 0403 de 2012 Por el cual se modifica el Decreto 4946 del 30 de diciembre de 2011 http://www.javeriana.edu.co/personales/hbermude/leycontable/contadores/2012-decreto-403.pdf Consejo Técnico de la Contaduría Pública Proyecto de Norma para las microempresas El presente proyecto de norma de información financiera para las microempresas se ha elaborado en desarrollo de la Ley 1314, la cual estableció que el Estado, bajo la dirección del Presidente de la Republica, intervendrá la economía para expedir normas contables, de información financiera y de aseguramiento de la información, que brinden información financiera útil para la toma de decisiones económicas por parte del estado, los propietarios, funcionarios y empleados de las entidades. 23 VADEMÉCUM Ven conmigo http://www.ctcp.gov.co/sites/default/files/Microempresas_documento_final_para_publicacion_0.pd f Propuesta de modificación a la conformación de los grupos de entidades para aplicación de NIIF (IFRS). Este documento tiene el objetivo de proponer ante el público interesado una modificación en la conformación de los grupos que aplicarán NIIF, NIIF para PYMES y contabilidad simplificada en Colombia. En el contenido se indica el estado actual de la conformación de estos grupos y se proponen modificaciones a su estructura, con las justificaciones pertinentes. http://www.ctcp.gov.co/sites/default/files/Dto_Propuesta_cambio_grupos_15_diciembre_DSP_0.pd f Superintendencia de Sociedades Oficio 220-004643 Régimen sobre distribución y reintegro de utilidades http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32083&m=td&a=td&d=d epend Oficio 220-003212 Es viable absorber perdidas contra la cuenta prima en colocación - Nueva posición doctrinal sobre el tema Acta 002 de 2010 del Comité de Integración Jurídico Doctrinal http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32068&m=td&a=td&d=d epend Oficio 220-016473 Los dividendos hacen parte del pasivo externo de la sociedad desde el momento en que son decretados por el máximo órgano social http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32188&m=td&a=td&d=d epend Oficio 220-016466 Capacidad de las sociedades integrantes de Grupo Empresarial- Tratamiento contable en procesos de escisión. http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32182&m=td&a=td&d=d epend Oficio 220-012740 Tratamiento contable de las utilidades no reclamadas sobre las que se declara la prescripción extintiva por el vencimiento legal para su cobro http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=32152&m=td&a=td&d=d epend Oficio 115-023208 Manejo contable de los gastos de administración 24 VADEMÉCUM Ven conmigo http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=232&id=32225&m=td&a=td&d= depend Oficio 115-023197 Capitalización de acreencias por debajo del valor nominal http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=232&id=32224&m=td&a=td&d= depend Oficio 115-023219 Cambios en la estimación de la vida útil de las propiedades planta y equipo http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=232&id=32223&m=td&a=td&d= depend Circular Externa 115-000002 Proceso de Convergencia de las Normas de Contabilidad e Información Financiera con Estándares Internacionales http://www.supersociedades.gov.co/imagenes/cominicaciones/2012-01-048021-000.pdf Superintendencia Financiera de Colombia Circular Externa 025 Modifica los Planes Únicos de Cuentas (PUC) para los tipos de fondos de pensiones obligatorias, portafolios de los fondos de cesantía y fondos de reservas para pensiones del régimen solidario de prima media con prestación definida. http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ce025_12.doc Circular Externa 023 Modifica al Plan de Cuentas (PUC) del Banco de la República. http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ce023_12.doc Concepto 2012016240-001 del 27 de marzo de 2012 Salvo lo dispuesto en el artículo 5° del Decreto 403 del 21 de febrero de 2012, las entidades emisoras de valores deberán continuar preparando y presentando sus estados financieros de propósito general y demás información destinada al público bajo las normas de contabilidad colombianas, hasta tanto se expidan las normas sobre la convergencia a NIIF, en cumplimiento de lo dispuesto en el artículo 13 de la Ley 1314 de 2009 http://www.superfinanciera.gov.co/Normativa/Conceptos2012/2012016240.doc Circular Externa 006 Crea el Capítulo Décimo Sexto del Título Primero de la Circular Básica Jurídica de la Superintendencia Financiera de Colombia, relacionado con la proveeduría de precios para valoración de las inversiones de las entidades vigiladas. Anexo. Carta Circular 14 Solicita información sobre avances en el proceso de convergencia hacia las Normas Internacionales de Información Financiera y Contabilidad (NIIF / NIC) y el impacto de las mismas. 25 VADEMÉCUM Ven conmigo http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/cc14_12.doc Superintendencia Nacional de Salud Circular Externa 005 Por medio de la cual se modifica la Circular 003 de 2011 de la aplicación voluntaria de las normas internacionales de información financiera- NIIF, para la manifestación de la decisión de acogerse durante toda la etapa de prueba a la aplicación voluntaria de las normas internacionales de información financiera - NIIF, conforme a lo establecido por el Decreto 403 de 2012 y la Resolución No. 033 de 2012 de la Contaduría General de la Nación http://www.supersalud.gov.co/supersalud/Archivos/Circulares_Externas/2012/C_2012_Norma_000 5.pdf Circular Externa 0003 Aplicación voluntaria Normas Internacionales De Información Financiera -NIIF. Decreto 4946 de 2011 http://www.supersalud.gov.co/supersalud/Archivos/Circulares_Externas/2012/C_2012_Norma_000 5.pdf Resolución 004362 Por la cual se modifica la Resolución 1474 de 2009, por la cual se emite el nuevo Plan Único de Cuentas para las Instituciones Prestadoras de Servicios de Salud de naturaleza privada y Empresas que prestan Servicios de Transporte Especial de Pacientes http://www.supersalud.gov.co/supersalud/Archivos/Circulares_Externas/2012/C_2012_Norma_000 5.pdf Resolución 004361 Por la cual se modifica la Resolución 724 de 2008, por la cual se emite el Plan Único de Cuentas para las Entidades Promotoras de Salud y Entidades que administran Planes Adicionales, hoy voluntarios de Salud y Servicios de Ambulancia por Demanda http://www.supersalud.gov.co/supersalud/Archivos/Circulares_Externas/2012/C_2012_Norma_000 5.pdf Otros ¿Balance general ó posición financiera? Si bien los IFRS dan libertad en la selección de los nombres con los cuales se denominen los estados financieros, un hecho concreto es que su ‘contenido’ ha cambiado de manera significativa en los últimos años. http://samantilla.com/?p=358 Los IFRS y la seguridad jurídica 26 VADEMÉCUM Ven conmigo En este trabajo se realiza un análisis de la relación que hay entre los IFRS y la jerarquía de lo razonable, expresada ésta en términos de seguridad jurídica, seguridad razonable y certeza más allá de toda duda razonable http://samantilla.com/?p=348 Modelo de dependencia parcial por aplicación NIIF en Colombia Intervención en las XXXVI JORNADAS COLOMBIANAS DE DERECHO TRIBUTARIO celebradas durante los días 15 al 17 de febrero de 2012 en la Ciudad de Cartagena, en el marco de la presentación del tema “Derecho contable y tributación”, con ponencia principal del profesor español Andrés Báez Moreno. Dr Gabriel Vasquez Tristancho. http://www.actualicese.com/opinion/modelo-de-dependencia-parcial-por-aplicacion-niif-encolombia-gabriel-vasquez-tristancho/ Sin obligación de registrar los libros de contabilidad Mediante el artículo 175 del Decreto 0019 del 10 de enero de 2012, el ejecutivo autorizado por el artículo 75 de la Ley 1474 de 2011, orientado a corregir procedimientos y trámites innecesarios de la “administración pública”, simplificó los libros con obligación de registro mercantil. http://www.actualicese.com/opinion/sin-obligacion-de-registrar-los-libros-de-contabilidad-gabrielvasquez-tristancho/ Efectos tributarios en aplicación voluntaria NIIF – Gabriel Vásquez Tristancho La aplicación voluntaria de NIIF a partir del 2013, la interpretamos como de un plazo menor de NIIF referidas en el segundo párrafo del artículo 14 de la Ley 1314 de 2009 y por tanto, solo habrán efectos tributarios en los casos permitidos por la Ley (Por remisión expresa o supletiva), a partir del 2015. http://www.actualicese.com/opinion/efectos-tributarios-en-aplicacion-voluntaria-niif-gabrielvasquez-tristancho/ China ya ha convergido hacia los estándares internacionales IFRS & ISA China ya ha convergido hacia los estándares internacionales (IFRS & ISA). La tarea continúa. El análisis que se presenta a continuación se refiere únicamente a lo que en relación con la contabilidad financiera presenta el documento China 2030. http://samantilla.com/?p=327 Preguntas sobre IFRS nuevos emitidos en 2011 En el año 2011 fue emitido un conjunto importante de IFRS nuevos, casi todos con fecha efectiva para el período contable correspondiente al año 2015 y con aplicación temprana permitida. A continuación se ofrece una serie de preguntas de selección múltiple referidas a dicho conjunto. http://samantilla.com/?p=312 Los impactos IFRS y la credibilidad de la profesión contable ¿Qué pasa cuando se intenta aplicar los IFRS desconociendo los IFRS? ¿Hay diferencias entre impactos y riesgos? ¿Dónde queda la credibilidad de la profesión contable? http://samantilla.com/?p=319 27 VADEMÉCUM Ven conmigo Internacional European Financial Reporting Advisory Group (EFRAG) Endorsement Status Report Update EFRAG has issued its draft endorsement advice letter on Annual Improvements to IFRSs (2009-2011 Cycle). Therefore, EFRAG has updated the EFRAG Endorsement Status Report. http://www.efrag.org/files/Endorsement%20status%20report/EFRAG_Endorsement_Status_Report _25_June_2012.pdf EFRAG report on supplementary study findings consolidation of SPEs under IFRS 10 EFRAG is issuing a supplementary study on the impact of IFRS 10 on the consolidation of special purpose entities (SPEs). The EFRAG secretariat undertook this study to provide input for the impact assessment of IFRS 10 for the European Commission, in cooperation with the staff of certain European National Standards Setters. http://www.efrag.org/Front/n1-949/EFRAG-reports-on-findings-of-supplementary-studyregarding-consolidation-of-Special-Purpose-Entities--SPEs--under-IFRS-10-Consolidated-FinancialStatements.aspx EFRAG's Final Endorsement Advice and Effects Study Report on IFRS 10, IFRS 11, IFRS 12, IAS 27 (2011) and IAS 28 (2011) EFRAG has completed its due process regarding IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities, IAS 27 (amended 2011) Separate Financial Statements and IAS 28 (amended 2011) Investments in Associates and Joint Ventures (the Standards) and has submitted its Endorsement Advice Letter and Effects Study Report to the European Commission. http://www.efrag.org/files/EFRAG%20public%20letters/Consolidation/Final_Endorsement_Advice/ Final_Endorsement_Advice_-_IFRS_10_IFRS_11_IFRS_12_IAS_27_and_IAS_28.pdf EFRAG’s endorsement advice and effects study report on Amendments to IAS 32) and Amendments to IFRS 7 EFRAG has completed its due process regarding the Amendments to IAS 32 and IFRS 7 (as issued by the IASB in December 2011) and has submitted its Endorsement Advice Letter and Effects Study Report to the European Commission. http://www.efrag.org/files/EFRAG%20public%20letters/Offsetting%20financial%20assets%20and% 20financial%20liabilities/Final_endorsement_advice_-_Letter_to_the_EC__Offsetting_amendments.pdf Financial Accounting Foundation Financial Accounting Foundation Establishes New Council to Improve Standard Setting for Private Companies After seeking and considering extensive public comment, the Financial Accounting Foundation (FAF) Board of Trustees established a new body to improve the process of setting accounting standards for private companies FAF Publishes Learning Guide for the FASB Accounting Standards Codification® Research System 28 VADEMÉCUM Ven conmigo The Financial Accounting Foundation (FAF) has published the Learning Guide for the Codification Research System, a new resource for subscribers who want to use the Financial Accounting Standards Board’s (FASB) online Accounting Standards Codification’s features more effectively and efficiently. The Learning Guide is part of an ongoing improvement process for the FASB Accounting Standards Codification® research system platform. http://www.accountingfoundation.org/cs/ContentServer?site=Foundation&c=FAFContent_C&page name=Foundation%2FFAFContent_C%2FFAFNewsPage&cid=1176159923518 Financial Accounting Standards Board FASB Chair discusses disclosure overload and cost-benefit analysis of standards Leslie F. Seidman, Chair of the Financial Accounting Standards Board (FASB), has given a speech to the Compliance Week Annual Conference held on 4 June 2012. In the speech, Ms Seidman discusses the FASB's disclosure framework project and responds to calls for the FASB to extend the analysis of the costs and benefits in standard setting to include the 'economic effects' of standards. http://www.fasb.org/cs/ContentServer?site=FASB&c=Document_C&pagename=FASB%2FDocumen t_C%2FDocumentPage&cid=1176160082895 Proposed Accounting Standards Update—Entertainment—Films (Topic 926) Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (a consensus of the FASB Emerging Issues Task Force) http://www.fasb.org/cs/ContentServer?site=FASB&c=Document_C&pagename=FASB%2FDocumen t_C%2FDocumentPage&cid=1176159975100 FASB Publishes Proposal for Impairment of Indefinite-Lived Intangible Assets The Financial Accounting Standards Board (FASB) issued for public comment a proposed Accounting Standards Update on indefinite-lived intangible asset impairment testing that is intended to simplify impairment assessment and reduce the recurring costs to comply with existing guidance while improving the consistency of testing methods among long-lived asset categories for preparers. http://www.fasb.org/cs/ContentServer?site=FASB&c=FASBContent_C&pagename=FASB%2FFASB Content_C%2FNewsPage&cid=1176159758578 U.S. GAAP Financial Reporting Taxonomy Available The Financial Accounting Standards Board (FASB) has announced the availability of the 2012 U.S. GAAP Financial Reporting Taxonomy pending final acceptance by the U.S. Securities and Exchange Commission (SEC). The FASB is responsible for the ongoing development and maintenance of the taxonomy applicable to public issuers registered with the SEC. http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176158877750 International Accounting Standards Board (IASB) Spanish translations of IFRS for SMEs Q&As 29 VADEMÉCUM Ven conmigo The IASB has posted to its website Spanish translations of the four final questions and answers (Q&As) on the IFRS for SMEs published by the IASB's SME Implementation Group (SMEIG) in 2012. http://www.ifrs.org/IFRS+for+SMEs/FinalQASpanish.htm Agreement reached by IASB and FASB on lease accounting approach The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) reached an agreement on an approach to account for lease expenses as part of their project to change the lease accounting guidance under IFRSs and U.S. GAAP. Under the agreedupon approach, leases over one year in length would be included on the balance sheet. http://www.ifrs.org/Alerts/PressRelease/Leases+13+June+2012.htm IASB issues updated work plan The International Accounting Standards Board (IASB) has publicly released a revised work plan updated the expecting timing of various due process steps in its projects. A number of expected timing of some projects have been deferred or clarified, and the IASB has formally added a project on IAS 8 effective date and transition methods. http://www.ifrs.org/Current+Projects/IASB+Projects/IASB+Work+Plan.htm IFRS Interpretations Committee publishes proposed guidance on put options written on non controlling interests The IFRS Interpretations Committee, responsible, in co-operation with the IASB, for developing amendments and Interpretations of International Financial Reporting Standards (IFRSs), has published for public comment proposed guidance on the accounting for a put option written by a parent entity on the shares of its subsidiary held by a non-controlling-interest shareholder. A put option is a contract that gives the holder of the option the right to sell a specified asset to the writer of the option at a specified price within a specified time. http://www.ifrs.org/Alerts/PressRelease/Draft+interpretations+put+options+May+2012.htm Support for those teaching IFRSs The IFRS Foundation recognises the important role of those teaching IFRSs in developing capacity to apply IFRSs rigorously and consistently. To support those teaching IFRSs to develop in their students the skills and knowledge needed to interpret IFRSs (including the IFRS for SMEs) and to make the judgements that are necessary to apply it, the IASB’s education initiative has embarked on an extensive Framework-based teaching project. http://www.ifrs.org/Alerts/ProjectUpdate/Support+for+those+teaching+IFRSs.htm IASB welcomes PAFA General Assembly resolution to adopt IFRS The International Accounting Standards Board (IASB) welcomes the resolution passed by the Pan African Federation of Accountants (PAFA) General Assembly, to adopt International Financial Reporting Standards (IFRSs) and the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). http://www.ifrs.org/Alerts/PressRelease/PAFA+May+2012.htm IASB concludes the 2009-2011 Annual Improvements cycle The International Accounting Standards Board (IASB) issued Annual Improvements 2009–2011 Cycle, a collection of amendments to International Financial Reporting Standards (IFRSs), in 30 VADEMÉCUM Ven conmigo response to six issues addressed during the 2009–2011 cycle, as its latest set of annual improvements http://www.ifrs.org/Alerts/PressRelease/AI+May+2012.htm SME Implementation Group publishes two final Q&As The SME Implementation Group (SMEIG) published two more question and answer documents (Q&As) on the IFRS for SMEs: Q&A 2012/03 Fallback to IFRS 9 Financial Instruments Q&A 2012/04 Recycling of cumulative exchange differences on disposal of a subsidiary http://www.ifrs.org/Alerts/SME/sme+qa+april+2012.htm SME Implementation Group publishes two final Q&As The SME Implementation Group (SMEIG) published two question and answer documents (Q&As) on the IFRS for SMEs: Q&A 2012/01 Application of ‘undue cost or effort’ Q&A 2012/02 Jurisdiction requires fallback to full IFRSs http://www.ifrs.org/Alerts/SME/SMEtwofinalQAs.htm New IFRS for SMEs guide is posted A revised version of the booklet A Guide to the IFRS for SMEs has been posted. This eight-page ‘executive briefing’ is written in non–technical language for lenders, creditors, owner–managers, and others who use SME financial statements. http://www.ifrs.org/NR/rdonlyres/4308000F-FAC8-41F3-BC15E594E8058EB6/0/AGuidetotheIFRStoSMEs_March2012.pdf IASB issues amendments to IFRS 1 The International Accounting Standards Board (IASB) issued amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards. The amendments, dealing with loans received from governments at a below market rate of interest, give first-time adopters of IFRSs relief from full retrospective application of IFRSs when accounting for these loans on transition. This is the same relief as was given to existing preparers of IFRS financial statements. http://www.ifrs.org/Alerts/PressRelease/IFRS+1+amendment+March+2012.htm Republic of Ecuador adopts IFRS for SMEs for all non-publicly accountable entities The Republic of Ecuador has adopted the IFRS for SMEs for all non-publicly accountable entities for years ending on or after 31 December 2012. There are approximately 60,000 such entities in Ecuador. http://www.ifrs.org/Alerts/SME/Republic+of+Ecuador+IFRS+SMES.htm IASB and FASB seek to reduce differences in classification and measurement models for financial instruments The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) today agreed to work together to seek to reduce differences in their respective classification and measurement models for financial instruments. http://www.ifrs.org/Alerts/PressRelease/classification+measurement++jan+2012.htm IASB proposes to clarify the transition guidance in IFRS 10 31 VADEMÉCUM Ven conmigo The International Accounting Standards Board (IASB) today published for public comment proposed amendments to IFRS 10 Consolidated Financial Statements. http://www.ifrs.org/Alerts/PressRelease/IFRS+10+20+Dec+2011.htm IASB defers IFRS 9 mandatory effective date to 2015 The International Accounting Standards Board (IASB) issued today amendments to IFRS 9 Financial Instruments that defer the mandatory effective date from 1 January 2013 to 1 January 2015. The deferral will make it possible for all phases of the project to have the same mandatory effective date. http://www.ifrs.org/Alerts/PressRelease/IFRS9+effective+date+Dec+2011.htm IFRS Foundation IFRS Foundation publishes the 2012 annual version of the IFRS Taxonomy The IFRS Foundation has published the IFRS Taxonomy 2012. The IFRS Taxonomy is a translation of IFRSs (International Financial Reporting Standards) into XBRL (eXtensible Business Reporting Language). The 2012 taxonomy is consistent with IFRSs as issued by the International Accounting Standards Board (IASB) at 1 January 2012, and contains XBRL tags for all IFRS disclosure requirements. http://www.ifrs.org/Alerts/XBRL/IFRS+Taxonomy+2012.htm Securities and Exchange Commission (SEC) SEC Adopts Rule Requiring Listing Standards for Compensation Committees and Compensation Advisers The Securities and Exchange Commission has approved a rule that directs national securities exchanges to adopt listing standards for public company boards of directors and compensation advisers http://www.sec.gov/news/press/2012/2012-115.htm SEC Establishes New Supervisory Cooperation Arrangements with Foreign Counterparts The Securities and Exchange Commission announced that it has established comprehensive arrangements with the Cayman Islands Monetary Authority (CIMA) and the European Securities and Markets Authority (ESMA) as part of long-term strategy to improve the oversight of regulated entities that operate across national borders. http://www.sec.gov/news/press/2012/2012-49.htm Otros G20 continues convergence push, signals support for Rio+20 The Group of 20 (G20) has released a Leaders Declaration and supporting documents from the G20 Leaders Summit held in Los Cabos, Mexico on 18-19 June 2012. The declaration includes reference 32 VADEMÉCUM Ven conmigo to convergence of accounting standards, and reaffirming a commitment to sustainable development at the 2012 United Nations Conference on Sustainable Development (Rio+20), which may endorse sustainability reporting. http://www.g20.org/images/stories/docs/g20/conclu/G20_Leaders_Declaration_2012.pdf Australian FRC explores complexity in reporting The Australian Financial Reporting Council (FRC) has released a report 'Managing Complexity in Financial Reporting'. The report explores the issue of complexity in financial reporting from an Australian perspective and makes recommendations of what might reasonably be done within the global accounting framework to address complexity concerns - including making better use of information technology (including XBRL), addressing legal impediments and urging the IASB to undertake reforms. http://www.frc.gov.au/reports/other/managing_complexity/index.asp Canadian research paper on financial reporting measurement issues The Canadian institute of Chartered Accountants (CICA) has posted to its website a reasearch paper "Toward a Measurement Framework for Financial Reporting by Profit-oriented Entities" to stimulate study and debate, and to provide input for the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB). http://www.cica.ca/focus-on-practice-areas/reporting-and-capital-markets/alex-milburns-blogabout-this-research-paper/item65658.aspx IFAC calls for G20 to adopt global standards and support integrated reporting The International Federation of Accountants (IFAC) has written to the G20 outlining its recommendations for consideration at the G-20 Leaders’ Summit on June 18-19, 2012 in Los Cabos, Mexico. The recommendations include global adoption of International Financial Reporting Standards (IFRSs) and International Standards on Auditing (ISAs), increased resources for regulators and standard setters, and support for the International Integrated Reporting Council's proposed integrated reporting framework. http://www.ifac.org/publications-resources/global-sustainability-and-growth-recommendations-g20-leaders-summit EU formally adopts amendments to IAS 1 and IAS 19 The European Union has published a Commission Regulation endorsing the amendments to IAS 1 'Presentation of Financial Statements' and IAS 19 'Employee Benefits' published by the IASB on 16 June 2011. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2012:146:0001:0041:EN:PDF Report on International Forum of Accounting Standard‐Setters (IFASS) The public meeting was attended by representatives of standard setters from Australia, Austria, Belgium, Brazil, Canada, France, Germany, Hong Kong, India, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Pakistan, Peoples Republic of China, Republic of Korea, Saudi Arabia, Singapore, South Africa, Spain, Sweden, Switzerland, Syria, Taiwan, the United Kingdom, and theUnited States. Representatives of the European Financial Reporting Advisory Group (EFRAG), theInternational Accounting Standards Board (IASB), International Public Sector Accounting StandardsBoard (IPSASB) and the IFRS Advisory Council also attended. A list of participants is attached. A number of observers were present. 33 VADEMÉCUM Ven conmigo http://www.aasb.gov.au/admin/file/content102/c3/IFASS_Report_-_March_2012.pdf Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS The paper is intended to give the reader an insight into the different offsetting requirements under IFRS and U.S. GAAP and their impact on the new Basel III Leverage Ratio. http://www2.isda.org/attachment/NDQyMA==/Offsetting%20under%20US%20GAAP%20and%20I FRS%20-%20May%202012.pdf European Commission prolongs equivalence mechanism for third-country GAAPs The European Commission (EC) has adopted two delegated regulations and one implementing decision to revise and update the EU’s IFRS Equivalence Mechanism. The series of documents are retroactively effective from 1 January 2012. http://www.iasplus.com/en/news/2012/april/european-commission-prolongs-equivalencemechanism International Financial Reporting Standards 6th Regional Policy Forum The Malaysian Accounting Standards Board (“MASB”) hosted the 6th IFRS Regional Policy Forum (“Forum”) in Kuala Lumpur, Malaysia from the 26 to 27 March 2012. This Forum is one of the key platforms in the Asian Oceanian region for stakeholders including regulators, to discuss IFRS related policy issues. http://www.masb.org.my/images/stories/IFRS_Regional_Policy_Forum_Communique_final%5B1% 5D.pdf Joint announcement by the Accounting Practices Board (APB) and the Financial Reporting Standards Council (FRSC) regarding SA GAAP South African Statements of Generally Accepted Accounting Practice (SA GAAP) will be withdrawn and will cease to apply in respect of financial years commencing on or after 1 December 2012 https://www.saica.co.za/Portals/0/Technical/Future%20of%20SA%20GAAP.pdf FEE Comment Letter on the Recast of the 4th and 7th Directives FEE Comment Letter to Klaus-Heiner Lehne, Chair of the European Parliament Committee on Legal Affairs http://www.fee.be/fileupload/upload/Lehne%20120224%20Recast%20Accounting%20Directives292 201242857.pdf Full convergence in Singapore will not be implemented in 2012 The Accounting Standards Council (ASC) has completed its review of the plans for full convergence of the Singapore Financial Reporting Standards (SFRSs) with the International Financial Reporting Standards (IFRSs) for Singapore incorporated companies listed on the Singapore Exchange (Singapore listed companies). It has concluded that full convergence will not be implemented in 2012. http://www.asc.gov.sg/news/press_release_02032012.html Consultation note on revision of existing accounting standards on investment accounts,namely FAS 5 (Disclosure of bases for profit allocation between owners' equity and investment account holders) and FAS 6 (Equity of investment account holders and their equivalent). 34 VADEMÉCUM Ven conmigo The consultation note outlines potential changes for FAS 5 and 6. Comments and suggestions will be taken into consideration in developing the exposure draft of revised FAS 5 and 6. http://www.aaoifi.com/aaoifi/Khaled/Consultation.pdf Exposure draft of a proposed new accounting standard on investment in real estate In response to various requests received by the AAOIFI Board for additional guidance and considering the recent issue of FAS 25, the accounting committee of the Board has developed an Exposure Draft (ED) of the revised standard. http://www.aaoifi.com/aaoifi/Khaled/ED2012.pdf ASB issues revised proposals for the Future of Financial Reporting Standards in the UK & Republic of Ireland The Accounting Standards Board (ASB) of the Financial Reporting Council has published financial reporting exposure drafts (FREDs) 46 to 48 setting out revised proposals for the future of financial reporting in the UK and Republic of Ireland http://www.frc.org.uk/asb/press/pub2702.html French standard-setter calls for research on the assessment of accounting standards Autorité des Normes Comptables (ANC), the French standard-setter, has issued a call for papers aimed at stimulating academic research on the issue of the assessment of accounting standards. http://www.iasplus.com/en/news/2011/december/french-standard-setter-calls-for-research-on-theassessment-of-accounting-standards 35 VADEMÉCUM Ven conmigo ACCID – Associació Catalana de Comptabilitat i Direcció Abierta la IX Convocatoria de los Premios y Ayudas Casi 200 profesionales asisten a la II Jornada ACCID celebrada en Reus Presentación del Informe anual de la empresa catalana 2010 Próxima finalización del período de envío de candidaturas de los Premios ACCID-Omnium Asia-Pacific Management Accounting Association A Proposal of APMAA 2012 Operations Call for Papers and Panel Session Proposals The 8th (2012) APMAA Conference. MANAGEMENT ACCOUNTING: the Optimization of Management Control System Tentative Program: The 9th (2013) APMAA Annual Conference Asociación Española de Contabilidad y Administración de Empresas - AECA El pasado 29 de marzo el Pleno de la Comisión aprobó definitivamente el Documento nº 37 titulado: La Contabilidad de Gestión en las Empresas de Transporte Aéreo. Asociación Uruguaya de Costos VI Congreso de la Asociación Uruguaya de Costos (AURCO) y I Congreso latinoamericano de Costos CA Magazine CRM survey 2012 Chartered Institute of Management Accountants - CIMA CIMA Pakistan highlights need for more qualified Islamic finance professionals Hong Kong Institute of Certified Public Accountants Corporate Environmental Management 36 VADEMÉCUM Ven conmigo IAS Plus ACCA calls for meaningful sustainability commitment at the Rio+20 conference Accounting for emission rights an urgent topic for national standard setters Australian research report sheds light on sustainability reporting FASB Chair discusses disclosure overload and cost-benefit analysis of standards GRI releases XBRL taxonomy for sustainability reporting Health Care Providers Spotlight — Issue 3 — Imminent transition to ICD-10 leads to questions about accounting for incurred costs IFAC calls for G20 to adopt global standards and support integrated reporting New board level guide to sustainability New resource on sustainability and integrated reporting Rio+20 conference may call for mandatory sustainability reporting Sustainability and integrated reporting update Rio+20 Corporate Sustainability Forum continues push toward sustainability reporting Rio+20 'encourages' sustainability reporting UN Global Compact publishes 2011 implementation survey Institute of Management Accountants - IMA 2012 Carl Menconi Ethics Case Competition ACCA/IMA Survey Reveals Global Confidence on the Rise Accountants Feeling Better About Global Economy Accountants’ Salaries Hold Steady Despite Turbulent Times AICPA and CIMA Launch CGMA Management Accounting Designation AICPA Offers CGMA Revenue-Sharing Deal to State Societies Balancing Electronic and In-person Communication in the Workplace Bean Counters Get More Optimistic Best Jobs 2012: Accountant Business Finance Credit Rating Should Be Improved, Not Discarded Ethical Guidance for a New Business Landscape FAF Details New Private Company Council in Final Report Finance Pros Foresee Global Downturn This Year Global Trade Drying Up, Says Economic Survey of Finance Professionals Gloom Spreads: No Accounting on Trade Governments and Private Companies Exploring Benefits of XBRL IMA and Wiley Announce Strategic Partnership to Support IMA announces William F. Knese, CMA, CFM, CPA as Fiscal 2012-2013 Chair-Elect IMA Annual Salary Survey Reveals Increase in Average Compensation for Management Accountants IMA Case Writing Competition 2012 IMA Critical of CGMA IMA Logo Change 37 VADEMÉCUM Ven conmigo IMA Promotes XBRL as Basis for Integrated Reporting Improve Your Career Prospects in 2012: Add CMA to Your Resume Market to Show Rising Demand for Accountants in Coming Years New Survey of Workplace Ethics Shows Surprising Results Representing Who We Are, Ethically Research Identifies Biggest Challenges Facing Finance Organizations Rowing Upstream Teaching How to Cheat The Ethical Challenges of Social Media The New Talent Mix US Plan to Adopt IFRS to Improve Transparency Instituto Argentino de Profesores Universitarios de Costos XXXV Congreso Argentino de Profesores Universitarios de Costos Instituto Internacional de Costos Edición especial de la Revista Digital del Instituto Internacional de Costos Observatorio Iberoamericano de Contabilidad de Gestión Revista Volumen IX Nº 19, enero-junio 2012 Universidad San Buenaventura Seccional Cali Convocatoria Revista GESTIÓN & DESARROLLO 38 VADEMÉCUM Ven conmigo INTERNACIONAL Audit Scotland Public sector mergers need strong leadership from the outset to ensure important decisions are made about the new organisations’ vision, structure and plans. http://www.audit-scotland.gov.uk/docs/central/2012/nr_120614_public_body_mergers.pdf A national detection exercise by Audit Scotland and other public bodies has identified fraud and error overpayments, savings and other outcomes worth almost £20 million http://www.audit-scotland.gov.uk/docs/central/2012/nr_120531_national_fraud_initiative.pdf An overview of local government in Scotland - Challenges and change in 2012 http://www.audit-scotland.gov.uk/docs/local/2012/nr_120315_local_authority_overview.pdf Centro de Estudios Monetarios Latinoamericanos (CEMLA) La importancia de la vigilancia de los sistemas de pagos y el rol del banco central http://www.cemla.org/old/actividades/2011/2011-11-vigilancia/2011-11-vigilancia-03.pdf Comisión Económica para America Latina y el Caribe CEPAL actualiza indicadores económicos, sociales y ambientales en nueva edición de Anuario estadístico. http://www.eclac.cl/cgibin/getProd.asp?xml=/prensa/noticias/comunicados/8/45618/P45618.xml&xsl=/prensa/tpl/p6f.xsl&b ase=/prensa/tpl/top-bottom.xsl Department for Communities and Local Government The compendium publication Local Government Financial Statistics England 22 2012 was published on 12 June 2012 by the Department for Communities and Local Government. This is a National Statistics publication released under the auspices of the UK Statistics Authority. 39 VADEMÉCUM Ven conmigo http://www.communities.gov.uk/documents/statistics/pdf/2158981.pdf Banco Mundial América Latina: Cinco lecciones de la Gran Recesión http://web.worldbank.org/WBSITE/EXTERNAL/BANCOMUNDIAL/NEWSSPANISH/0,,contentM DK:23074841~menuPK:1074627~pagePK:34370~piPK:34424~theSitePK:1074568,00.html World Development Report 2012: Gender Equality and Development http://publications.worldbank.org/index.php?main_page=product_info&cPath=0&products_id=242 29 Una nueva pieza clave en la lucha contra la corrupción y el fraude http://web.worldbank.org/WBSITE/EXTERNAL/BANCOMUNDIAL/NEWSSPANISH/0,,contentM DK:23066170~menuPK:1074627~pagePK:34370~piPK:34424~theSitePK:1074568,00.html Banco Mundial: Los avances en la Conferencia sobre Cambio Climático de Durban http://web.worldbank.org/WBSITE/EXTERNAL/BANCOMUNDIAL/NEWSSPANISH/0,,contentM DK:23071174~menuPK:1074627~pagePK:34370~piPK:34424~theSitePK:1074568,00.html Expertos abogan por una nueva arquitectura financiera internacional. http://web.worldbank.org/WBSITE/EXTERNAL/BANCOMUNDIAL/NEWSSPANISH/0,,contentM DK:23064175~menuPK:1074627~pagePK:34370~piPK:34424~theSitePK:1074568,00.html El Banco Mundial está en condiciones de invertir entre 300 y 400 millones de dólares anuales en México a través de su brazo financiero para el sector privado, que es la Corporación Financiera Internacional http://eleconomista.com.mx/finanzas-publicas/2012/03/28/banco-mundial-quiere-invertir-mexico EUROSTAT DIRECTIVA 2011/85/UE DEL CONSEJO de 8 de noviembre de 2011 sobre los requisitos aplicables a los marcos presupuestarios de los Estados miembros http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:306:0041:0047:ES:PDF Assessment of the suitability of the International Public Sector Accounting Standards for the Member States - Public consultation http://epp.eurostat.ec.europa.eu/portal/page/portal/public_consultations/consultations/ipsas GASB 40 VADEMÉCUM Ven conmigo GASB Issues Exposure Draft on Government Combinations and Disposals of Government Operations http://www.gasb.org/cs/ContentServer?site=GASB&c=GASBContent_C&pagename=GASB%2FGAS BContent_C%2FJournalEntryPage&cid=1176159968796 New Local Government User Guide Now Available http://www.gasb.org/cs/ContentServer?site=GASB&c=GASBContent_C&pagename=GASB%2FGAS BContent_C%2FJournalEntryPage&cid=1176159759969 The Governmental Accounting Standards Board (GASB) today issued two Statements addressing important practice issues for state and local governments. Statement No. 65, Items Previously Reported as Assets and Liabilities, clarifies the appropriate reporting of deferred outflows of resources and deferred inflows of resources to ensure consistency in financial reporting. Statement No. 66, Technical Corrections—2012, enhances the usefulness of financial reports by resolving conflicting accounting and financial reporting guidance that could diminish the consistency of financial reporting. http://www.gasb.org/cs/ContentServer?site=GASB&c=GASBContent_C&pagename=GASB%2FGAS BContent_C%2FGASBNewsPage&cid=1176159946220 GASB Final Pronouncements Are Now Available as Free Downloads http://www.accountingfoundation.org/cs/ContentServer?site=Foundation&c=FAFContent_C&page name=Foundation%2FFAFContent_C%2FFAFNewsPage&cid=1176160074132 GASB Proposal Addresses Financial Guarantees for State and Local Governments. http://www.gasb.org/cs/ContentServer?site=GASB&c=GASBContent_C&pagename=GASB%2FGAS BContent_C%2FGASBNewsPage&cid=1176160127149 The Governmental Accounting Standards Board (GASB) today voted to approve two new standards that will substantially improve the accounting and financial reporting of public employee pensions by state and local governments. Statement No. 67, Financial Reporting for Pension Plans, revises existing guidance for the financial reports of most pension plans. Statement No. 68, Accounting and Financial Reporting for Pensions, revises and establishes new financial reporting requirements for most governments that provide their employees with pension benefits. http://www.gasb.org/cs/ContentServer?site=GASB&c=GASBContent_C&pagename=GASB%2FGAS BContent_C%2FGASBNewsPage&cid=1176160126951 GAO This is GAO’s summary of the Performance and Accountability Report for fiscal year 2011. http://www.gao.gov/assets/590/587949.pdf This report presents the Government Accountability Office's (GAO) Performance Plan for Fiscal Year 2012. http://www.gao.gov/assets/210/204338.pdf 41 VADEMÉCUM Ven conmigo IFAC El Comité Emisor de Normas Internacionales de Contabilidad para el sector público IPSASB, publicó la versión 2011 en español del Manual de Pronunciamientos Internacionales de Contabilidad Pública. http://www.ifac.org/publications-resources/2011-manual-de-pronunciamientos-internacionales-decontabilidad-del-sector-pConceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports http://www.ifac.org/publications-resources/conceptual-framework-general-purpose-financialreporting-public-sector-enti-1 IPSASB Exposure Draft 47 - Financial Statement Discussion and Analysis http://www.ifac.org/publications-resources/ipsasb-exposure-draft-47-financial-statementdiscussion-and-analysis IPSASB’s response provides some information on the IPSASB’s current actions related to public interest oversight of its activities. We believe that it is important to address the question of oversight first since this is of fundamental significance to the IPSASB and activities to implement oversight are well under way. It will be important that we can take these forward in a way which complements and reinforces the endorsement and implementation mechanisms that would be likely to be necessary for IPSAS adoption across EU Member States. http://www.ifac.org/sites/default/files/publications/files/IFAC_E_Letter__IPSASB.pdf The 2012 edition includes a new standard: IPSAS 32, Service Concession Arrangements: Grantor. IPSAS 32 is effective for annual financial statements covering periods beginning on or after January 1, 2014. The 2012 Handbook also incorporates the amendments made as a result of the IPSASB’s 2011 Improvements Project, as well as a revised Terms of Reference and Preface to International Public Sector Accounting Standards.This two-part handbook was last issued in 2011. http://www.ifac.org/publications-resources/2012-handbook-international-public-sector-accountingpronouncements IPSASB Publishes Public Sector Combinations Consultation Paper for Comment. The objective of this Consultation Paper (CP) is to initiate discussion on the possible accounting treatment for public sector combinations (PSCs) in the general purpose financial statements (GPFSs) of an entity that uses accrual-based IPSASs. It considers matters such as the timing of recognition, and the initial measurement basis or approach that could be adopted for the wide range of combinations that may occur in the public sector. http://www.ifac.org/publications-resources/public-sector-combinations HM Treasury 42 VADEMÉCUM Ven conmigo The Government issued a joint statement with the Governments of France, Germany, Italy, Spain and the United States, setting out an agreed approach to the US “FATCA” legislation, which aims to combat cross-border tax evasion http://www.hm-treasury.gov.uk/joint_intl_statement_fatca.htm The Financial Reporting Manual (FReM) is the technical accounting guide that complements guidance on the handling of public funds published separately by the relevant authorities. The Manual is prepared following consultation with the Financial Reporting Advisory Board and is issued by the relevant authorities in England and Wales, Scotland and Northern Ireland. http://www.hm-treasury.gov.uk/d/2012_13_frem_full_version.pdf Fraud and the Government Internal Auditor http://www.hm-treasury.gov.uk/d/fraud_internal_auditor_250510.pdf INTOSAI Cooperación INTOSAI-Donantes - Socios de desarrollo incrementan el apoyo para las EFS. El Contralor y Auditor General de la India fue el anfitrión de la cuarta reunión de la cooperación de la INTOSAI con la comunidad de donantes. http://www.intosai.org/es/actualidades/010312-intosai-donor-cooperation.html Asamblea General de las Naciones Unidas aprueba Resolución A/66/209 sobre la independencia de las EFS http://www.intosai.org/es/actualidades/010112-un-resolution-a66209.html PSAB January 9, 2012. PSAB has issued an Exposure Draft that proposes to make amendments to the transitional provisions in Section PS 2601, Foreign Currency Translation, and Section PS 3450, Financial Instruments. Comments, on the form provided, are due February 24, 2012 http://www.frascanada.ca/standards-for-public-sector-entities/documents-for-comment/open-forcomment/item59136.pdf February 27, 2012. PSAB has issued a Statement of Principles that seeks input on key principles and definitions that the Board intends to include in a future exposure draft. Comments, on the form provided, are requested by April 20, 2012. http://www.frascanada.ca/standards-for-public-sector-entities/documents-for-comment/open-forcomment/item62854.pdf April 3, 2012. A Background Information and Basis for Conclusions document is now available. http://www.frascanada.ca/standards-for-public-sector-entities/resources/basis-forconclusions/item63930.pdf 43 VADEMÉCUM Ven conmigo NACIONAL Banco de la República El valor óptimo de un impuesto sobre los flujos de capital. Usando datos de la economía colombiana para el periodo 1996-2011 http://www.banrep.gov.co/docum/ftp/be_715.pdf “Señales de política monetaria y movimientos en la estructura a plazo de la tasa de interés en Colombia” http://www.dnp.gov.co/LinkClick.aspx?fileticket=lCe65Ey39tE=&tabid=1479 En este trabajo se muestra que el EMBI-Colombia está determinado por el apetito por riesgo de los inversionistas internacionales y que su respuesta es no lineal y está influenciada por la postura fiscal del gobierno http://www.banrep.gov.co/docum/ftp/borra693.pdf This paper presents some evidence suggesting that these improvements had important effects on the behavior of the macroeconomy http://www.banrep.gov.co/docum/ftp/borra691.pdf Información recopilada y calculada por el Departamento Técnico y de Información Económica del Banco de la República http://www.banrep.gov.co/documentos/series-estadisticas/informes/bie.pdf Corte Constitucional La Corte Constitucional respaldó la decisión mediante la cual Colombia ingresó a la Organización para la Cooperación y el Desarrollo Económico (OCDE) mediante la creación de su centro de desarrollo en el país y su ley aprobatoria (Ley 1479 del 2011). Según el alto tribunal, además de cumplir con los requisitos formales, tanto la decisión como la ley no contradicen la integración económica con otras naciones. Por el contrario, el instrumento busca aplicar los conocimientos y las experiencias acumulados por otros países en el proceso de su desarrollo (M. P. Gabriel Eduardo Mendoza). http://www.webicdt.net:8080/sitios/principal/academica/relatoria/Jurisprudencia%20Publica/COM UNICADO%20DE%20PRENSA%20SENTENCIA%20C417%20DE%202012.pdf Contaduria General de la Nación 44 VADEMÉCUM Ven conmigo El régimen de contabilidad pública actualizado se puede consultar en: http://www.contaduria.gov.co/wps/portal/InternetEs/!ut/p/b1/04_Sj9CPykssy0xPLMnMz0vMAfGjz OKNDUwMDCycgsxMTVyNDTxd3FwsPA1DjQ38TYAKIoEKDHAARwM0_T5OlgaeIcEhgW6rkb-rqZQ_TgUWJgbEWc_Dv0GjiYU6Qc5kIBP4_83FT9gtzQ0NCIckUAzV0W8Q!!/dl4/d5/L2dBISEvZ0FBIS9nQSEh/ La información contable pública de cada una de las entidades que forman parte del sector público Colombiano se puede consultar en: http://www.chip.gov.co/schip_rt/ La Contaduría General de la Nación – CGN, en desarrollo de su misión elabora el Balance General Consolidado de la Nación, del Nivel Territorial, y del Sector Público. En el siguiente vínculo se podrán consultar los documentos de base contable elaborados y publicados por la UAE CGN. http://www.contaduria.gov.co/index.php?option=com_content&view=article&id=93&Itemid=151&l ang=es La Contaduría General de la Nación publica periódicamente algunos textos que forman parte de la biblioteca virtual. http://www.contaduria.gov.co/wps/portal/InternetEs/!ut/p/b1/04_Sj9CPykssy0xPLMnMz0vMAfGjz OKNDUwMDCycgsxCHE0sDDxDLAyDfb3djB1NTIEKIoEKDHAARwNU_aY-TpZA_cEhgW6rkbrtTSj0OBhbkRce7Hod_A0YQi_SAHEtDv55Gfm6pfkBsKBBHlANq1q1w!/dl4/d5/L2dBISEvZ0FBIS9 nQSEh/ Balance General de la Nación 2011: Deudas del Estado ascienden a 478 billones. http://www.larepublica.com.co/node/10617/?MIval=/resultadoClas.htm&NUMREG=10&PAGINA= 1&BLOQUE=0&IDCLAS=8 Contraloría de Bogotá Observatorio de control fiscal y vigilancia de las políticas públicas. Las Vigencias futuras:¿Un instrumento de ejecución o de distorsión en el presupuesto de Bogotá? http://www.contraloriabogota.gov.co/wps/wcm/connect/8cd59c8049c23ab181dc95b0a0a8112c/Obser vatorio+economia+IV+2011.pdf?MOD=AJPERES Contraloría General de la República Contraloría recibe apoyo del Gobierno de Francia para capacitación en lucha contra la corrupción http://200.93.128.205/web/guest/boletinprensa?p_p_id=101_INSTANCE_tE6c&p_p_lifecycle=0&p_p _state=normal&p_p_mode=view&p_p_col_id=column1&p_p_col_pos=1&p_p_col_count=2&_101_INSTANCE_tE6c_struts_action=/asset_publisher/view_ content&_101_INSTANCE_tE6c_urlTitle=contraloria-recibe-apoyo-del-gobierno-de-francia-para- 45 VADEMÉCUM Ven conmigo capacitacion-en-lucha-contra-lacorrupcion&_101_INSTANCE_tE6c_type=content&redirect=/web/guest/boletinprensa La Contraloria General de la República y las funciones de advertencia emitidas en el primer semestre de 2012 http://200.93.128.205/web/guest/advertencias Consejo de Estado Experiencia altamente calificada no es igual a experiencia profesional: La Sala de Consulta y Servicio Civil del Consejo de Estado mediante el Concepto 11001030600020110008600 (2081), 2/2/2012, explicó que la experiencia altamente calificada que se requiere para acceder a la prima técnica no está definida en la normativa correspondiente, por lo que se trata de un concepto jurídico indeterminado. http://www.alcaldiabogota.gov.co/sisjur/normas/verNormaPDF?i=47114 Departamento Nacional de Planeación La importancia de hacer seguimiento a los resultados de las políticas públicas en Colombia: replicando el modelo británico del sistema de entrega https://sinergia.dnp.gov.co/Sinergia/Archivos/b423f628-2e09-4afc-a649d270fd66a0bb/Boletin_Politica_Publica_Hoy_23.pdf Construcción de Buen Gobierno: el proceso de rendición de cuentas. https://sinergia.dnp.gov.co/Sinergia/Archivos/38cf9df1-2b3d-4920-93a72da5191c2814/Boletin_Politica_Publica_Hoy_24.pdf Políticas Públicas y Economía Social y Solidaria en Colombia. Elementos para la formulación de una agenda https://sinergia.dnp.gov.co/Sinergia/Archivos/666d9c5d-4bf7-43b0-a5dd78686cccaf29/Boletin_Politica_Publica_Hoy_25.pdf Gobierno compila normas sobre contratacion pública. El marco legal de la contratación estatal sigue creciendo. Ahora, el Departamento Nacional de Planeación (DNP) expidió el Decreto 734 del Pasado 13 de abril, que reglamenta las leyes 80 de 1993, 361 de 1997, 816 de 2003, 905 de 2004, 996 de 2005, 1150 de 2007, 1450 y 1474 de 2011 y los decretos-ley 4170 del 2011 y 019 del 2012. http://www.dnp.gov.co/LinkClick.aspx?fileticket=n2UaIOr5kXo%3D&tabid=1472 Observatorio de Competitividad Dirección de Desarrollo Empresarial – DNP Anuario de Competitividad Mundial. Resultados para Colombia - 2012 46 VADEMÉCUM Ven conmigo Según el Anuario Mundial de Competitividad del año 2012, Colombia se ubicó en el puesto 52 entre 59 economías, lo que implica un retroceso de seis posiciones frente al año anterior. Con este resultado, el país mantiene la tendencia descendente que viene presentando en el escalafón en los últimos seis años. En términos relativos esto quiere decir que Colombia supera en 2012 solamente a siete de los países analizados. http://www.dnp.gov.co/LinkClick.aspx?fileticket=Wfdr5rTKbtg%3D&tabid=1284 Con el fin de incentivar la participación del sector privado en el desarrollo de la infraestructura tanto productiva como social que requiere el país, el Congreso de la República aprobó el proyecto de ley de Asociaciones Público Privadas (APP´s). http://www.dnp.gov.co/LinkClick.aspx?fileticket=D10C0gSvKkQ%3d&tabid=1157 Departamento Administrativo de la Función Pública DAFP El Departamento Administrativo de la Función Pública, en cumplimiento del artículo 2º del Decreto 2539 del 2000, de acuerdo con la información reportada por las entidades del Orden Nacional y Territorial, da a conocer a todas las entidades y ciudadanía en general, el consolidado del Informe Ejecutivo Anual del Sistema de Control Interno y el avance del Modelo Estándar de Control Interno MECI vigencia 2011. http://portal.dafp.gov.co/form/formularios.retrive_publicaciones?no=1359 FONADE BID y FONADE apuestan por la protección del Medio Ambiente. http://www.fonade.gov.co/Utilities/pages/public/visorPubEdit.jsf?idPublicacion=36 Informe de Gestión 2011. http://www.fonade.gov.co/images/website/pdf/informe_gestion_2011.pdf Personería de Bogotá Se conformó el Comité Distrital de Defensa, Protección y Promoción de los Derechos Humanos del Distrito Capital de Bogotá. Mediante Resolución No. 166 de junio 7 de 2012 http://www.personeriabogota.gov.co/otras-noticias/conformado-comite-distrital-de-ddhh Transparencia por Colombia 47 VADEMÉCUM Ven conmigo Transparencia por Colombia pide al CNE establecer tope a la 'autofinanciación' de campañas políticas, para evitar riesgos de corrupción http://transparenciacolombia.org.co/NOTICIAS/tabid/134/ctl/Details/mid/755/ItemID/427/language/ es-ES/Default.aspx Organizaciones de la Sociedad Civil piden al Congreso de la República celeridad en la discusión del Proyecto de Ley de Acceso a la Información Pública http://www.transparenciacolombia.org.co/INICIO/tabid/36/ctl/Details/mid/375/ItemID/428/languag e/es-ES/Default.aspx La Ley Estatutaria, fue aprobada en conciliación el pasado 20 de junio. Estos son los datos clave para comprender la Ley de Transparencia y Acceso a la Información Pública. http://transparenciacolombia.org.co/NOTICIAS/tabid/134/ctl/Details/mid/755/ItemID/410/language/ es-ES/Default.aspx Construcción colectiva de lineamientos para la reglamentación del Estatuto Anticorrupción en relación al sector privado http://www.transparenciacolombia.org.co/LinkClick.aspx?fileticket=h4DEeeYV9ZQ%3d&tabid=36 &language=es-ES Veeduría Distrital Memorias Seminario Anticorrupción N.Y junio 6-8 de 2012. Presentan las estrategias contra la corrupción desarrollo económico y de Buen Gobierno. http://www.veeduriadistrital.gov.co/es/apuntes.php?uid=0&grupo=359&leng=es&ol=t Veeduría Distrital articula procesos con la Administración Distrital para luchar contra la corrupción (2012-03-27) http://www.veeduriadistrital.gov.co/es/noticia.php?uid=0&todo=0&det=720&leng=es Varios Las calificaciones soberanas y de finanzas públicas internacionales incluyen entidades a nivel mundial y ofrecen evaluaciones crediticias de los diversos tipos de deuda emitidos por gobiernos estatales y locales, autoridades públicas y agencias y entidades gubernamentales. Standard & Poor's califica 123 soberanos. En el mercado sub-soberano Standard & Poor's empezó calificando gobiernos locales y regionales (GLRs) fuera de Estados Unidos desde fines de los años 80 y desde entonces ha expandido su cobertura en los sectores de finanzas públicas tales como vivienda, atención a la salud, educación superior, entidades no lucrativas, entidades relacionadas con gobierno (ERGs), y también ofrece Evaluaciones de Administración Financiera (FMA, por sus siglas en inglés para Financial Management Assessment ). http://www.standardandpoors.com/ratings/govs-ipf/es/la 48 VADEMÉCUM Ven conmigo En caso de que la crisis de deuda soberana se concrete a pocas economías pequeñas, el Producto Interno Bruto (PIB) de México crecería tan sólo en 2.5% en el 2012, advirtió La Organización de las Naciones Unidas (ONU), que abundo en que si se registra una nueva recesión global, la economía nacional podría descender 0.6% anual. http://revistafortuna.com.mx/contenido/2012/01/18/economia-mundial-al-borde-de-otra-crisis/ El primer ministro italiano, Mario Monti, advirtió del riesgo de “división” en la Eurozona y pidió evitar que las diferencias sobre cómo enfrentar la crisis en la región lleven a una eventual separación del bloque http://revistafortuna.com.mx/contenido/2012/01/06/amenaza-division-a-eurozona-a-una-decada-desu-nacimiento/ Líderes del G20 piden a Europa están a favor de una arquitectura financiera más integrada, que combine supervisión bancaria, liquidación de entidades y seguro de depósitos. Los líderes mundiales aumentaron la presión sobre Europa para que haga lo que sea necesario para combatir la crisis de deuda, luego de que la victoria de los dos partidos pro rescate en Grecia no lograra calmar la incertidumbre en los mercados. http://crisisenelmundo.blogspot.com/2012/04/todo-crecimiento-superior-4-en-2012.html Tendencias mundiales del empleo 2012 Prevenir una crisis mayor del empleo http://www.ilo.org/public/spanish/region/eurpro/madrid/download/tendenciasmundiales2012.pdf Datos comparados de las finanzas públicas mundiales. Especialistas de ASIP (Asociación Internacional de Presupuesto Público) están trabajando en la sistematización de diversos datos comparados y realizando estudios que pueden ser de utilidad a técnicos, profesionales o investigadores que desarrollen su actividad en el campo de los presupuestos y las finanzas públicas. http://www.asip.org.ar/es/content/datos-comparados-de-las-finanzas-p%C3%BAblicas-mundiales Perspectivas Económicas de América Latina 2012. El contexto internacional y el momento que atraviesan América Latina y el Caribe abren una ventana de oportunidad que los países de la región deben aprovechar para diseñar estrategias de desarrollo de largo plazo. Además de la paulatina consolidación y fortalecimiento de los sistemas democráticos, el grueso de la región ha resistido mejor los efectos de la crisis económica y financiera gracias a una gestión macroeconómica responsable y a las reformas estructurales emprendidas en los últimos años. http://www.oecd.org/dataoecd/39/15/48966240.pdf Gobierno Nacional presenta Marco Fiscal de Mediano Plazo de 2012 Bogotá, D.C., 14 de Junio de 2012. El Gobierno Nacional presentó el Marco Fiscal de Mediano Plazo (MFMP) de 2012 a las Comisiones Económicas del Congreso de la República el día 14 de junio, conforme a lo dispuesto en la Ley 819 de 1999 http://www.minhacienda.gov.co/portal/page/portal/MinHacienda/MARCO%20FISCAL%20DE%20 MEDIANO%20PLAZO%202012.pdf 49 VADEMÉCUM Ven conmigo NACIONAL BANCO DE LA REPUBLICA Resolución Externa No. 3 de 2012 Por la cual se sefiala la tasa máxima de interés remuneratorio de los créditos destinados a la financiación de vivienda individual a largo plazo, de proyectos de constmcción de vivienda, y de vivienda de interés social, asi como de los contratos y operaciones de leasing habitacional destinados a vivienda familiar. http://www.banrep.gov.co/documentos/reglamentacion/cambiaria/2012/bjd_16_2012.pdf Circular Reglamentaria Externa- DSP- 155 Procedimientos operativos de compensación y liquidación de cheques y otros instrumentos de pago físicos (cámaras de compensación). http://www.banrep.gov.co/documentos/reglamentacion/Novedades_Reglamentacion/DSP/2012/201 20208%20dsp155.pdf Circular Reglamentaria Externa DODM- 143 Intervención del Banco de la Repúb lica en el mercado cambiario. http://www.banrep.gov.co/documentos/reglamentacion/cambiaria/2012/4.pdf SUPERINTENDENCIA FINANCIERA Circular Externa 005 de 2012 Imparte instrucciones relacionadas con la modificación de las proformas de los estados financieros de publicación. http://www.superfinanciera.gov.co/ Circular externa 027 de 2012 Registro de operaciones con instrumentos financieros derivados y con productos estructurados en el mercado mostrador. http://www.superfinanciera.gov.co/ Circular externa 018 de 2012 Crea el Anexo 3 del Capítulo XXI de la Circular Básica Contable y Financiera “Reglas relativas a la administración del riesgo de mercado de los activos que respaldan las reservas técnicas de las entidades de seguros generales” y reporte de los Formatos 381, 382, 383, 384, 385 y 386. http://www.superfinanciera.gov.co/ BOLSA DE VALORES 50 VADEMÉCUM Ven conmigo MILA News Marzo 2012 / Nº 5 Certificación de cumplimiento de requisitos técnicos para operar el mercado integrado latinoamericano. http://www.bvc.com.co/pps/tibco/portalbvc/Home/MILA/MILA_News?com.tibco.ps.pagesvc.actio n=updateRenderState&rp.currentDocumentID=4ed3848a_1360db8f404_1a0a0a600b&rp.attachmentPropertyName=Attachment&com.tibco.ps.pagesvc.targetPage=1f9a1c33 _132040fa022_78750a0a600b&com.tibco.ps.pagesvc.mode=resource&rp.redirectPage=1f9a1c33_132040fa022_787e0a0a600b INTERNACIONAL G-20 Declaración de los líderes del G-20 http://www.presidencia.gob.mx/documentos/g20/G20_Leaders_Declaration_2012.pdf Plan de acción de Crecimiento y Empleo de Los Cabos http://www.presidencia.gob.mx/documentos/g20/Los_Cabos_Growth_and_Jobs_Action_Plan_2012. pdf Compromisos de los miembros del G20 http://www.presidencia.gob.mx/documentos/g20/Policy_Commitments_By_G20_Members.pdf Reporte del Grupo de Desarrollo http://www.presidencia.gob.mx/documentos/g20/2012_Progress_Report_Of_The_Development_W orking_Group.pdf Reporte del Grupo de Agricultura http://www.presidencia.gob.mx/documentos/g20/Agricultural_Group_Final_Report_2012.pdf Conclusiones de los ministros de Trabajo y Empleo http://www.presidencia.gob.mx/documentos/g20/Conclusions_Labor_Meeting_Guadalajara_2012.p df BANCO DE PAGOS INTERNACIONALES BIS Annual Report 2011/2012 The global economy has yet to overcome the legacies of the financial crisis to achieve balanced, selfsustaining growth. In different ways, vicious cycles are hindering the transition for both the advanced and emerging market economies. After reviewing the past year's economic developments (Chapter II), the 82nd Annual Report addresses fundamental aspects of these vicious cycles: unfinished structural adjustments (Chapter III), risks in the current stances of monetary (Chapter IV) and fiscal policy (Chapter V), and the ongoing challenges of financial reform (Chapter VI). 51 VADEMÉCUM Ven conmigo Chapter I underscores the themes and policy conclusions of the latter four chapters, and in a special section examines them in the context of problems in Europe's currency union. http://www.bis.org/publ/arpdf/ar2012e.pdf Characterising the financial cycle: don't lose sight of the medium term! We characterise empirically the financial cycle using two approaches: analysis of turning points and frequency-based filters. We identify the financial cycle with the medium-term component in the joint fluctuations of credit and property prices; equity prices do not fit this picture well. We show that financial cycle peaks are very closely associated with financial crises and that the length and amplitude of the financial cycle have increased markedly since the mid-1980s. http://www.bis.org/publ/work380.pdf Threat of fiscal dominance? The massive expansion of central bank balance sheets to contain the worst financial crisis in living memory raises questions about the theory and practice of monetary policy. The persistence in many advanced countries of large fiscal deficits and the prospect of high public debt/GDP ratios for many years is likely, at some point, to create policy dilemmas not only for central banks but also for public debt managers. Some countries have already had to cope with higher sovereign risk. http://www.bis.org/publ/bppdf/bispap65.pdf When capital adequacy and interest rate policy are substitutes (and when they are not) Prudential instruments are commonly seen as the tools that can be used to deliver the macroprudential policy goals of reducing the frequency and severity of financial crises. And interest rates are traditionally viewed as the means to deliver the macroeconomic stabilisation goals of low, stable inflation and sustainable, stable growth. But, at the macroeconomic level, these two sets of policy tools have quite a bit in common. We use a simple macroeconomic model to study the extent to which capital adequacy requirements and interest rates might be substitutes in meeting the objective of stabilising the economy.http://www.bis.org/publ/work379.pdf Ensuring price stability in post-crisis Asia: lessons from the recovery Asian central banks have adopted monetary policy frameworks over the past decade that have, by and large, worked well both to ensure price stability during the pre-crisis period and to navigate the shoals during the recent international financial crisis. Inflation concerns in recent years nonetheless raise the possibility that existing monetary policy frameworks in Asia may be contributing to procyclical inflation swings. Three particular aspects of the policy environment are highlighted. They include the approach of monetary policy to commodity price cycles, to the uneven global recovery and to the new financial stability mandates. http://www.bis.org/publ/work378.pdf Rapid credit growth and international credit: Challenges for Asia Very low interest rates in major currencies have raised concerns over international credit flows to robustly growing economies in Asia. This paper examines three components of international credit and highlights several of the policy challenges that arise in constraining such credit. Our empirical findings suggest that international credit enables domestic credit booms in emerging markets. Furthermore, we demonstrate that higher levels of international credit on the eve of a crisis are associated with larger subsequent contractions in overall credit and real output. http://www.bis.org/publ/work377.pdf 52 VADEMÉCUM Ven conmigo SECURITIES AND EXCHANGE COMISSION (SEC) Joint Statement on Regulation of OTC Derivatives Markets Leaders and senior representatives from key authorities with responsibility for the regulation of the over-the-counter (OTC) derivatives markets in their respective jurisdictions met on May 1, 2012 in Toronto. The meeting was hosted by the Ontario Securities Commission and its Chair, Mr. Howard I. Wetston, Q.C. http://www.sec.gov/news/press/2012/2012-85.htm CPSS and IOSCO Issue Final Report on Principles for Financial Market Infrastructures and Seek Comment on Two Consultative Documents Washington, D.C., April 16, 2012 – The Committee on Payment and Settlement Systems (CPSS) and the Technical Committee of the International Organization of Securities Commissions (IOSCO) today published the final report on the Principles for Financial Market Infrastructures. http://www.sec.gov/news/press/2012/2012-65.htm FONDO MONETARIO INTERNACIONAL Informe sobre la estabilidad financiera mundial (GFSR) - Resumen ejecutivo; abril de 2012 http://www.imf.org/external/spanish/pubs/ft/gfsr/2012/01/pdf/sums.pdf FINANCIAL STABILITY BOARD OTC Derivatives Market Reforms - Third Progress Report on Implementation 15 June http://www.financialstabilityboard.org/publications/r_120615.pdf National/regional responses on Progress in the Implementation of the G20 Recommendations Comprehensive information on the implementation progress of the G20 recommendations for each FSB member jurisdiction can be found below. This information was collected through a survey conducted by the FSB Implementation Monitoring Network. The survey responses were also used in the preparation of the Overview Progress Report that was sent to the G20 Summit. http://www.financialstabilityboard.org/publications/r_120619nr.htm INTERNATIONAL VALUATION STANDARDS COUNCIL Private sector taskforce of regulated professions and industries recommendations to the G-20 The Private Sector Taskforce of Regulated Professions and Industries (PSTF) is pleased to provide an update of matters outlined in its 2011 Report on Regulatory Convergence in Financial Professions and Industries (”2011 Report”), issued to the G-20 Deputies in September 2011. A copy of the 2011 Report is attached to this letter. http://www.ivsc.org/pubs/misc/20120406_pstf_update.pdf 53 VADEMÉCUM Ven conmigo Annual Report 2010 – 2011 Welcome to the International V aluation S tandards Council’s 2010-2011 Annual Report. O ur objective is to build confidence and public trust in the valuation process by creating a framework for the delivery of credible valuation opinions by suitably trained valuation professionals acting in an ethical manner. http://www.ivsc.org/pubs/misc/annual_report_1011.pdf WORD ECONOMIC FORUM The Europe 2020 Competitiveness Report: Building a More Competitive Europe The World Economic Forum’s Europe 2020 Competitiveness Report focuses on measuring Europe’s performance in becoming smart, inclusive and environmentally sustainable. It is the first in a series to measure Europe’s performance against its own Europe 2020 strategy and closely follows the Europe 2020 seven flagship initiatives: enterprise environment, digital agenda, innovative Europe, education and training, labour market and employment, social inclusion and environmental sustainability. 54 VADEMÉCUM Ven conmigo DOCUMENTOS INTERNACIONALES Accountancy Age - Reino Unido - Noticias Charity tax scam 'won't survive', says taxman 20,000 tax staff stage 'lightning' walkout Rangers turned away from UEFA for not paying tax bill David Holtze appointed E&Y’s global tax leader BKL appoints new tax director Doug Sinclair AICPA- Tangible Property Rules Too Complex, Unfair for Smaller Taxpayers Accounting Standards Board of Japan - Japón – Noticias ASBJ releases Exposure Drafts of Tax Expense for Quarterly Financial Reporting in the fiscal years after Tax Reform 2011(February 3, 2012) ASBJ issues Tax Expense for Quarterly Financial Reporting due to Tax Reform 2011(January 20, 2012) ASBJ issues Tax Expense for Quarterly Financial Reporting due to Tax Reform 2011(March 16, 2012) Accountants World - Estados Unidos de América - Noticias Social Security Trust Funds Unaffected By Payroll Tax Cut, Chief Actuary Says Tax Audit Horror Stories- When the IRS Attacks Eleven Things Your Tax Pro Doesnt Want to Hear FASB Insists on Tax Rule Hated by CFOs AE Accounting Education - Reino Unido - Noticias ICAI suggest the limited reliance on corporation tax in France and Germany as key reason for their favouring these areas for reform. ICAI say France and Germany cannot be allowed to determine EU tax policy. Faf team concludes standard on uncertain income tax positions generally achieved its purpose. Lack of policing in HMRC leads to thin line over tax leakage according to ICAS. EFRAG provides feedback received on discussion papers on business combinations under common control and on improving financial reporting of income tax. American Accounting Association (AAA) - Estados Unidos de América – Noticias 55 VADEMÉCUM Ven conmigo Would a tax holiday on corporate earnings abroad spark a domestic economic revival- Not likely, study suggests American Institute of Certified Public Accountants (AICPA) - Estados Unidos de América – Noticias Taxpayer advocate cites underfunding as cause of IRS’ most serious problems Foreign tax credit regs. on splitter arrangements and determining who is liable for foreign tax Tax Court disallows cost segregation of apartment building components Tax Court says limitation on deductible mortgage interest applies to unmarried co-owners American Institute of CPAs Provides Ten Tax Tips For Small Business Owners 10 Tax Tips for Filing Your 2011 Tax Return from the American Institute of CPAs Proactive Planning with Your Individual Clients During Tax Season Some tax-exempt organizations are receiving erroneous penalty notices; relief available Court upholds IRS's denial of college insurance fund's application for tax exemption Uncertain tax position documents not protected 10 Tips for Last Minute Tax Filers from the American Institute of CPAs Congressional subcommittee hearing centers on expiring tax provisions Tax-advantaged investing for an uncertain economy First Circuit strikes down Defense of Marriage Act but stays tax remedies Asociación Española de Contabilidad y Administración de Empresas (AECA) - España - Noticias y documentos Consulta 5. Sobre el tratamiento contable del impuesto diferido surgido por una operación de compraventa de un inmovilizado entre empresas del grupo, que tributan en régimen de consolidación fiscal Association of Chartered Certified Accountants (ACCA) - Reino Unido – Noticias ACCA welcomes European Parliament’s step towards a single set of corporate tax rules to facilitate European businesses cross border activities Taxman’s penalties could cost you thousands, even if you don’t owe tax Association of International Accountants - Internacional – Noticias Thirty new taskforces to tackle tax evasion. Hmrc issues tax return penalties Tax collection critical element of new Imf Programme Online sellers offered chance to settle tax bills Make tax simple - FPB 56 VADEMÉCUM Ven conmigo Brazil extends financial tax Americans back 'buffett Tax' Tutors and coaches face 31 march deadline to pay the tax they owe Cyber crime team to tackle organised tax fraud Reducing high rate pensions tax relief would be ‘breach of trust’ - CBI 2012 personal income tax filing - lower income tax rates to benefit all taxpayers in Singapore Government action halts banking tax avoidance schemes Boosting transparency around tax disputes The tax revolution starts – paye real time information (RTI) pilot begins BDO Internacional - Internacional – Noticias BDO announces new tax firm in Japan Tax Factor 2012-01 BDO named International Tax Adviser of the Year Chancellor's Budget- BDO says more fresh thinking required on corporation tax Chancellor's Budget- BDO welcomes simpler rules but disappointed in £5m VCT tax relief limit Chancellor's Budget- Tax rates, allowances and relief- The good, the bad and the ugly Certified General Accountants Association of Canada - Canadá - Noticias CGA-Canada releases survey on tax time behaviour Today’s budget ranges widely but disappoints on tax simplification Chartered Accountants Ireland - Irlanda – Noticia tax.point December Issue Now Available Tax on. Expenditure, rather than Income, will be the order of the day France and Germany cannot determine EU Tax Policy – Chartered Accountants Ireland Government responds to NI Affairs Committee inquiry report into Corporation Tax Commission requests Ireland to modify motor tax on vehicles less than 3 months old Commission refers the United Kingdom to the Court of Justice for Abolition of Tax Refund Procedure France and Germany Outline Plans for Tax Harmonisation tax.point February Issue – Now Available Ireland is in line with EU Average on Taxes paid on Company Profits India Signs International Tax Agreement Company Tax update Government responds to NI Affairs Committee inquiry report into Corporation Tax Tax Bytes OECD Recommends Action on International Tax Loopholes Office of Tax Simplification (OTS) publishes final recommendations to simplify UK’s tax system for small businesses 57 VADEMÉCUM Ven conmigo Tax Receipts Ahead of Target due to Late Receipt of Corporation Tax and Reclassification of PRSI Payments European Commission Requests Change to Property Transfer Tax in the Brussels Capital Region Commission Wants Belgium to Amend Capital Tax Incentive Pressure to End Tax Evasion Grows as the Global Forum Publishes New Reviews Cap on Unlimited Income Tax Reliefs Are you equipped for 2011 tax returns- ‘Tax Gather and Check’ can help Tax Databank Launched Possible changes to Income Tax rules on interest Commission Refers Germany to Court over Tax Treatment of Group Companies Chartered Institute of Public Finance and Accountancy (CIPFA) - Reino Unido - Noticias 85% of authorities freeze council tax but at least 43% of households to see some increase in bills CPA Australia - Australia – Noticias Luxury goods tax for Hong Kong- Deloitte Touche Tohmatsu (DTT) - Internacional – Noticias Tax case provides timely reminder for employers to check company car salary sacrifice arrangements Stamp Duty Reserve Tax Comments on impact for employers of the decision to cut top rate of tax Deloitte comments on changes to company car tax rates announced in today’s Budget Deloitte comments on video games tax relief Deloitte comment letter on discussion paper on income taxes Deloitte comments on the launch of HMRC’s new tax calculator app Deloitte wins European Tax Awards Deloitte Foundation’s 17th Annual Tax Faculty Symposium Connects Thought Leaders from Academia and the Tax Profession Ernst & Young - Internacional – Noticias EY Tracer technology for smart phones helps globetrotting workers avoid tax surprises Ernst & Young welcomes interim report on employee share schemes, published today by the Office of Tax Simplification (OTS) Tax authorities worldwide view indirect tax as a major source of revenue to balance books UK Budget- Comment from our Ireland Tax Practice Ernst & Young Budget reaction- Integration of income tax and national insurance is still a long way off 58 VADEMÉCUM Ven conmigo Ernst & Young Budget reaction- UK tax regime close to 'best in class' European Financial Reporting Advisory Group (EFRAG) - Internacional – Noticias Discussion Paper 'Improving the Financial Reporting of Income Tax' EFRAG reports on input received in European Outreach event held on 18 April in Vienna on the discussion papers 'Business Combinations Under Common Control' and 'Improving Financial Reporting of Income Tax' Financial Accounting Standards Foundation - Japón – Noticias ASBJ issues Tax Expense for Quarterly Financial Reporting due to Tax Reform 2011(January 20, 2012) ASBJ releases Exposure Drafts of Tax Expense for Quarterly Financial Reporting in the fiscal years after Tax Reform 2011(February 3, 2012) ASBJ issues Tax Expense for Quarterly Financial Reporting due to Tax Reform 2011(March 16, 2012) Financial Executives International (FEI) - Internacional – Noticias 2012 Tax Legislative Outlook- PwC WNTS Changes to State Taxes in 2012 Privately-Held and Family-Owned Businesses Come to Washington to Talk Tax Reform FEI- Tax Reform Must Deal Fairly with Privately-Held and Family-Owned Companies Coalition Letter to Secretary Geithner on India Tax Concerns FEI's Committee on Private Company Policy Offers Statement for the Record on Estate Tax Grant Thornton Internacional - Internacional - Noticias y publicaciones Year-end tax guide for 2011 February 2012 Production companies called to submit evidence for tax clarity Grant Thornton LLP offers tips to survive tax season and prepare for 2012 March 2012 Chancellor scraps 50p tax rate in favour of 45p – a step in the right direction for UK competitiveness March 2012 Liz Brion, Head of Media Tax, Grant Thornton reacts to the Budget 2012 March 2012 Grant Thornton's Budget 2012 Reaction from Head of Corporate and International Tax March 2012 SDLT Loophole closed as Chancellor clamps down on Tax avoidance March 2012 Grant Thornton's Budget 2012 Reaction from Head of Tax March 2012 Liz Brion, Head of Media Tax, Grant Thornton reacts to the Budget 2012 Life sciences update- important questions answered on the medical device excise tax Understanding the international tax challenges of software as a service and cloud computing 59 VADEMÉCUM Ven conmigo Institute of Chartered Accountants in Australia - Australia - Noticias Tax losses report opens next phase of public debate around tax reform Institute of Chartered Accountants of Scotland - Reino Unido - Noticias Heavenly marriage of tax advisers and HMRC on Hartnett's agenda Depreciation ‘stealth tax’ hazard ahead for company cars Shaping Scotland's Taxes Institute of Certified Public Accountants in Ireland (CPA) - Irlanda - Noticias CPA Tax Conference Shines a Light on Important Business Issues Institute of Chartered Accountants in England and Wales - Reino Unido – Noticias Tax deadline extended due to strike action Institute of Chartered Accountants of Scotland - Reino Unido – Noticias Tax Qualification ‘flexible, consistent and relevant’ - Allison Growth in cloud services has tax consequences – KPMG Work still to be done about tax and Scotland Bill - Orcharton Budget 2012- GAAR, youth NIC and the corporate tax base – an intriguing prospect Institute of Public Accountants (IPA) - Australia - Noticias MEDIA RELEASE- Legal privilege for professional tax advisers long overdue Letter to the editor of the AFR re. the FPA and tax association recognition Institut der Wirtschaftsprüfer in Deutschland e.V. - Alemania - Noticias IDW comments on the OECD's Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention IDW Comment letter (Download) 60 VADEMÉCUM Ven conmigo Institute of Public Accountants (IPA) - Australia – Noticias MEDIA RELEASE- Struggling small companies need better tax loss treatment International Association of Book-keepers - Internacional - Noticias Budget news- Corporation tax Budget news- Income tax International Monetary Fund (IMF) - Internacional - Documentos, noticias y discursos A Partial Race to the Bottom- Corporate Tax Developments in Emerging and Developing Economies Korean Institute of Certified Public Accountants - Korea – Noticias Foreign Firms with less than 10 billion won of Income to be Exempted from Tax Audit The National Tax Service plans more audits for large firms, less audits for SMEs KPMG Internacional - Internacional - Noticias Tax Executives Unsure About Business Impact of IRS 'Repair Regulations'- KPMG Survey Majority government may bring significant changes to the tax system Tax breaks for investment in this year’s budget could provide a small fillip to the UK economy, says KPMG “Gloves off” at HMRC as new tax evasion task forces announced, says KPMG Tax authorities reach for the Cloud for revenues, says KPMG Tax remains a major obstacle to implementation of UCITS IV in European Union KPMG’s year end tax checklist Budget 2012- UK jumps up the EU’s Corporate Tax rate rankings as headline rate cut to 24 percent Budget 2012- Gambling – Treasury shortens odds on UK tax collection KPMG Survey- Medical Device Execs Say New Excise Tax Will Hit Their Company Bottom Lines Hard New Zealand Institute of Chartered Accountants - Nueva Zelanda - Noticias Time is money - tax simplification 61 VADEMÉCUM Ven conmigo Organization for Economic Co-operation and Development (OECD) - Internacional – Noticias India signs international tax agreement. Rising tax revenues- a key to economic development in Latin American countries. Tax- 7th meeting of the Forum on Tax Administration "Strengthening Tax Compliance through Cooperation". Tax- Uruguay’s tax transparency improving, says OECD’s Gurría OECD recommends action on international tax loopholes Tax- India ratifies Convention on Mutual Administrative Assistance in Tax Matters Greece- signs international tax agreement to tackle tax evasion Tax evasion- Pressure to end tax evasion grows as the Global Forum publishes new reviews Tax- OECD to simplify transfer pricing rules Tax- the average tax burden on earnings in OECD countries continues to rise PricewaterhouseCoopers - Internacional – Noticias China Tax News- Further clarifications on RMB reinvestments by Chinese holding companies. China Tax News- Chinese VAT and BT relief on assets restructuring transactions China Tax News- What to learn from the Vodafone case for China tax New Foreign Account Tax Compliance Act (FATCA) section News Alert - Real Estate Tax Services- Proposed renegotiation of the France-Luxembourg double tax treaty The reshaping of the tax and regulatory landscape continues apace Archived webcast- Practical guidance on the impact of transfer pricing policies on customs valuation compliance aimed at tax specialists Hong Kong Tax News- First transfer pricing advance ruling in Hong Kong China Tax News- China's all-time-high record on tax revenue collected from non-tax resident enterprises Flash News- Tax and social measures affecting individuals in 2012 Government revises tax anti-avoidance rules for multinationals Tax Contribution of UK's biggest companies bounces back, rising 14% to £67.7bn The Impact of US Tax Reform Proposals on the Pharmaceutical and Life Sciences Industry upcoming webcast - March 22, 2012 Healthcare, Higher Education and Not-for-Profit Webcast Series-Going Global - International Tax Hot Topics - upcoming webcast - March 27, 2012 Preparing carve-out tax provisions - Navigating the challenges US tax- IRS confirms treatment of certain foreign asset reporting scenarios International assignments- Quarterly regional tax round-up (Mar 2012) US tax- IRS confirms treatment of certain foreign asset reporting scenarios Hong Kong Tax News- Hong Kong launches Advance Pricing Arrangement programme China Tax News- Tightening forex control on overseas equity incentive plans Hong Kong Tax News- Tax deduction on recharge of share-based payments Hong Kong Tax News- Hong Kong launches Advance Pricing Arrangement programme Budget- Wealthy individuals face tax hike and continuing uncertainty, says PwC Budget- Income tax and NIC harmonisation Budget- PwC comments on oil & gas tax changes 62 VADEMÉCUM Ven conmigo Budget- PwC comments on corporate tax reforms Budget- PwC comments on the tax relief for the video games, animation and high-end television production sectors Key tax accounting considerations of further reductions to the United Kingdom's main corporate tax rate China Tax News- Detailed implementation rules on the application of the "Exempt, Credit and Refund" method to the export of zero-rated Pilot Services under the Value Added Tax Transformation Pilot Program China Tax News- More clarity for taxpayers to manage compliance risks - Launch of the "Working Guidelines on Replies to Specific Tax Matters" Webcast (26 Apr)- Japan tax reform NewsAlert - Real Estate Tax Services- New Double Tax Treaty signed between Germany and Luxembourg Private Wealth Services - European Tax Newsletter (April 2012) Hong Kong: Payments in lieu of notice are taxable from year of assessment 2012/13 onwards (Jun 2012) China Tax News- A good news to eliminate double taxation in China for Hong Kong (and Macao) tax resident employees China Tax News- More lenient treatments for certain corporate income tax deduction issues China Tax News- A good news to eliminate double taxation in China for Hong Kong (and Macao) tax resident employees Flash News- New Double Tax Treaty signed between Germany and Luxembourg South African Institute of Chartered Accountants (SAICA) - Sudáfrica - Noticias Dividends tax takes effect on 1 April 2012 - Comes with additional reporting requirement on companies declaring dividends What does dividends tax mean for businessDefinitive tax resource launched to keep SA’s advisors abreast of local and global trends The CPA Journal - Estados Unidos de América – Artículos Prospects for U.S. Corporate Tax Reform- Deferral Clouds the Picture. How the AMT ‘Stealth’ Tax Surcharge Disrupts Marginal Tax Rate Planning Through Transaction Timing What Planners Need to Know About Portability- Strategies to Minimize Estate Taxation in an Uncertain Landscape Tax Preferences for Education Are Simpler but Not Simple- Maximizing the Available Credits and Deductions Tax Preparers’ Liability for Incurred Interest Charges- Eckert Decision in California Could Lead An Update on New Tax Law Changes- 2011 Tax Return Preparation and Strategic Tax Planning for 2012 A Tax Quality Control Template for Avoiding Risk 63 VADEMÉCUM Ven conmigo Tax Implications of U.S. Budgetary Pressures- Uncertainty over the Tax Code and the Impetus for Reform World Bank - Internacional - Noticias y publicaciones Tax morale and compliance - review of evidence and case studies for Europe. Coordinating tax reforms in the poorest countries - can lost tariffs be recouped Tax morale, eastern Europe and European enlargement DOCUMENTOS NACIONALES Actualicese.com – Actualidad - Colombia – noticias Impuesto a las Ganancias NIC 12 y Sección 29 NIIF para Pymes Procedimientos Contables y Tributarios importantes para iniciar el año Aproximación a los conceptos de aplicación del impuesto diferido en función de la NIC 12 Decreto Antitrámites y Contabilidad. ¿Más preguntas que respuestas- – Juan Fernando Mejía Diseño y Ejecución de Procedimientos Sustantivos – Auditool La contabilidad y el formulario declaración renta (I) – Gabriel Vásquez Tristancho Reducción de trámites- Efectos Contables y Tributarios (I) – Gabriel Vásquez Tristancho Ley 1430 de 2010- ¡Cesó la horrible noche! – Gabriel Vásquez Tristancho Con el Memorando 050 de la DIAN, busca lograr mayor control a Contadores Públicos que le faltan a la ética La contabilidad y el formulario declaración renta (II) – Gabriel Vásquez Tristancho Flash Tributar- Formulario de Renta Personas Jurídicas- ¿Nueva especialidad del derecho tributario- – J. Orlando Corredor Alejo Formulario 110 adaptado a declaración 2011 de personas naturales obligadas a llevar contabilidad Caos Informático en la DIAN- “sería interesante que el gremio de los contadores hiciera una veeduría” Autoridades Públicas - Colombia – Legislación Decreto 0015 Por el cual se modifica parcialmente el Decreto No, 2676 del 29 de julio de 2011. Decreto 0029 Por el cual se da cumplimiento a los compromisos arancelarios adquiridos por Colombia en virtud del Acuerdo de Libre Comercio entre la República de Colombia y los Estados AELC, el Acuerdo sobre Agricultura entre la República de Colombia y la República de Islandia, el Acuerdo sobre Agricultura entre la República de Colombia y el Reino de Noruega, y el Acuerdo sobre Agricultura entre la República de Colombia y la Confederación Suiza. Decreto 0028 Por el cual se da cumplimiento a los compromisos arancelarios adquiridos por Colombia en virtud del Acuerdo de Libre Comercio entre la República de Colombia y los Estados AELC, en el sector automotor. Decreto 0185 Por el cual se da cumplimiento a los compromisos arancelarios adquiridos por Colombia en virtud del Acuerdo de Libre Comercio entre la República de Colombia y Canadá. 64 VADEMÉCUM Ven conmigo Decreto 0186 Por el cual se da cumplimiento a los compromisos arancelarios adquiridos por Colombia en virtud del Acuerdo de Libre Comercio entre la República de Colombia y Canadá, en el sector automotor. Decreto 1158 Por el cual se modifica el artículo 3° del Decreto 521 de 2010. Decreto 0019 Por el cual se dictan normas para suprimir o reformar regulaciones, procedimientos y trámites innecesarios existentes en la Administración Pública. Decreto 0015 Por el cual se modifica parcialmente el Decreto No, 2676 del 29 de julio de 2011. Congreso de la República - Colombia - Legislación, proyectos de ley, noticias Ley 1500 Por la cual se modifican unos artículos de la ley 272 de 1996 y de la ley 623 de 2000. Ley 1492 Por medio de la cual se autoriza a la asamblea departamental del Guainía para emitir la estampilla pro salud Guainía. Ley 1490 Por la cual se autoriza la emisión de la estampilla Pro Universidad Pedagógica Nacional. Ley 1488 Por medio de la cual se crea el empleo de emergencia para los damnificados y afectados en zonas declaradas en emergencia económica, social y ecológica o en situación de desastre o calamidad pública. Ley 1486 Por medio de la cual se autoriza la emisión de la estampilla "Tolima ciento cincuenta años de contribución a la grandeza de Colombia" y se dictan otras disposiciones. Ley 1485 Por la cual se decreta el presupuesto de rentas y recursos de capital y ley de apropiaciones para la vigencia fiscal del 10 de enero al 31 de diciembre de 2012. Senador Manuel Enríquez Rosero pide prórroga para las Zonas Francas Permanentes Especiales Objeciones Presidenciales al Proyecto de Ley 024 de 2010 Cámara, 95 de 2011 Senado por medio de la cual se adoptan medidas de carácter fiscal para propietarios o poseedores de vehículos automotores hurtados. Objeciones Presidenciales al Proyecto de Ley 066 de 2010 Cámara, 280 de 2011 Senado por medio de la cual se establece un marco general para la libranza o descuento directo y se dictan otras disposiciones. Texto Aprobado en Sesión Plenaria al Proyecto de Ley 179 de 2011 Senado, 122 de 2010 Cámara por medio de la cual se define la base gravable para efecto del impuesto de industria y comercio para productos gravados con el impuesto al consumo. Informe de Ponencia Para Primer debate al Proyecto de Ley 191 de 2012 Cámara por la cual de modifican los artículos 125, 125.2 y 125.3 del Decreto 6424 de 1989 Estatuto Tributario y se dictan otras disposiciones. Informe de Ponencia Segundo Debate Proyecto de Ley 118 de 2012 Senado, 109 de 2010 Cámara por medio de la cual se establecen estímulos tributarios y otros, con el fin de adoptar medidas especiales para la rehabilitación e inclusión social de jóvenes con alto grado de emergencia social, pandillismo y violencia juvenil Proyecto de Ley 234 de 2012 Cámara por medio de la cual se grava la actividad petrolera con el impuesto de industria y comercio y se dictan otras disposiciones. Informe de Ponencia Segundo Debate Proyecto de Ley 263 de 2011 Cámara, 233 de 2011 Senado por medio de la cual se aprueba el “Convenio entre la República de Colombia y los Estados Unidos Mexicanos para evitar la doble imposición y para prevenir la evasión fiscal en relación con los impuestos sobre la renta y sobre el patrimonio” y el “Protocolo del convenio entre la República de Colombia y los Estados Unidos Mexicanos para evitar la doble imposición y para prevenir la 65 VADEMÉCUM Ven conmigo evasión fiscal en relación con los impuestos sobre la renta y sobre el patrimonio”, hechos en Bogotá, D. C., a los trece (13) días del mes de agosto de dos mil nueve (2009). “Gobierno no puede gravar con iva productos de la canasta familiar” Gravar por 5 años con un 10% las utilidades del sector financiero, propone el senador Cuellar Lineamientos del proyecto de reforma tributaria presentó Minhacienda al Senado La Reforma Tributaria, una incertidumbre- senador Germán Villegas Informe de Ponencia Para Primer debate al Proyecto de Ley 193 de 2012 Cámara por medio de la cual se elimina el gravamen a los movimientos financieros. Ponencia para Segundo Debate al Proyecto de Ley 179 de 2011 Senado, 122 de 2010 Cámara por medio de la cual se define la base gravable para efecto del impuesto de industria y comercio para productos gravados con el impuesto al consumo. Carta de Comentarios Ministerio de Hacienda al proyecto de ley 006 de 2011 Cámara por medio de la cual se modifica el artículo 138 de la Ley 488 de 1998, por la cual se expiden normas en materias tributarias y se dictan otras disposiciones fiscales de las entidades territoriales. Corte Constitucional - Colombia – Jurisprudencia La Corte Constitucional encontró que en el trámite de la Ley 1430 de 2010 no se configuraron los vicios de forma alegados respecto del trámite de debate y aprobación del informe de conciliación y su aclaración. De igual modo, determinó que no existe una vulneración del principio de irretroactividad tributaria Dirección de Impuestos y Aduanas Nacionales (DIAN) - Colombia – Noticias Por la cual se prescriben los formularios y formatos para el cumplimiento de las obligaciones tributarias, aduaneras y cambiarias correspondientes al año 2012 y se fijan los precios de venta al público. Por la cual se establece la presentación de la declaración del Gravamen a los Movimientos Financieros utilizando los Sistemas Informáticos Electrónicos de la Dirección de Impuestos y Aduanas Nacionales. Por la cual se señalan los contribuyentes, responsables, agentes de retención y usuarios aduaneros y demás obligados, que deben presentar las declaraciones y diligenciar los recibos de pago a través de los Servicios Informáticos Electrónicos de la Dirección de Impuestos y Aduanas Nacionales. Paquete Tributario 2012 Por la cual se autoriza presentar declaraciones de manera manual Decreto 019 10/01.2012. Por el cual se dictan normas para suprimir o reformar regulaciones, procedimientos y trámites innecesarios existentes en la Administración Pública. http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/d1053d42d4 4c1d7a0525798400736a33?OpenDocument DIAN Presenta nuevo formulario de renta para personas jurídicas Decreto 0015-2012 Por el cual se modifica parcialmente el Decreto No, 2676 del 29 de julio de 2011 http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/1e92f575a1d 62de0052579a60050dce5?OpenDocument 66 VADEMÉCUM Ven conmigo Decreto 0028 12/02/2012 Por el cual se da cumplimiento a los compromisos arancelarios adquiridos por Colombia en virtud del Acuerdo de Libre Comercio entre la República de Colombia y los Estados AELC, en el sector automotor http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/1d31a93fddf 2a2e0052579a60050988a?OpenDocument Decreto 0029-2012 12/02/2012 Por el cual se da cumplimiento a los compromisos arancelarios adquiridos por Colombia en virtud del Acuerdo de Libre Comercio entre la República de Colombia y los Estados AELC, el Acuerdo sobre Agricultura entre la República de Colombia y la República de Islandia, el Acuerdo sobre Agricultura entre la República de Colombia y el Reino de Noruega, y el Acuerdo sobre Agricultura entre la República de Colombia y la Confederación Suiza http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/9b2cdf91fc1f a355052579a6005047c9?OpenDocument. DIAN Tunja y la alcaldía municipal realizaron censo Vea En RED ¿Quiénes son los responsables de presentar la información exógenaActualización masiva de oficio del RUT a 55.137 clientes Formulario 110 adaptado a declaración 2011 de personas naturales obligadas a llevar contabilidad Caos Informático en la DIAN- “sería interesante que el gremio de los contadores hiciera una veeduría”. Federación Nacional de Comerciantes FENALCO - Colombia – Noticias Así fue la última semana del primer periodo legislativo 2011 – 2012 Proyecto de Ley de libranzas a un paso de ser Ley de la república DIAN señala obligados a presentar declaraciones en forma virtual Texto del Decreto-Ley 019 de 2012 “Ley antitrámites” Informe especial Ley antitrámites Cuidado al emitir documentos distintos a la factura de venta Texto de Ley de espectáculos públicos DIAN amplía plazos y autoriza presentación manual de declaraciones Nuevo formulario de declaración de renta para personas jurídicas Razones por las que fue declara exequible la reforma tributaria Corte declara exequible Sistema General de Regalías Se alista debate al proyecto de Ley que define base gravable para impuesto del ICA a distribuidores de licores Ministerio de Comercio, Industria y Turismo - Colombia – Noticias Comité de Asuntos Aduaneros, Arancelarios y de Comercio Exterior Colombia y Portugal presentarán este año a sus congresos acuerdo para evitar la doble tributación Ministerio de Hacienda y Crédito Público - Colombia - Noticias y legislación 67 VADEMÉCUM Ven conmigo Resolución No. 069 del 29 de diciembre de 2011 Por la cual se establece el Plan de Cuentas a que se refiere el artículo 5 del Decreto 4836 de 2011 Corte Constitucional declara exequible Sostenibilidad Fiscal El texto del proyecto de reforma tributaria publicado hoy en el diario La República no es oficial Asistentes Comité Consultivo para la Regla Fiscal Primera reunión del Comité Consultivo para la Regla Fiscal Secretaría Distrital de Hacienda (Bogotá) - Colombia - Noticias Dian y Secretaría de Hacienda inician controles de facturación en Bogotá 68 VADEMÉCUM Ven conmigo ADVERTENCIA: Muchas de las direcciones electrónicas incrustradas en o asociadas con los títulos de esta sección SOLO harán conexiones exitosas si el respectivo computador es reconocido por los sistemas de seguridad que gestionan al acceso a las publicaciones. En varios casos la referencia muestra únicamente una reseña o un artículo corto. Publicaciones en revistas electronicas Academy Of Accounting and Financial Studies Journal THE USEFULNESS OF CONTINGENT CLAIMS ANALYSIS IN PREDICTING CORPORATE CREDIT RATINGS.Texto completo disponible By: Bauman, Mark P.. Academy of Accounting & Financial Studies Journal, Sep2011, Vol. 15 Issue 4, p1-16, 16p REACTIONS TO THE 2008 ECONOMIC CRISIS AND THE THEORY OF PLANNED BEHAVIOR.Texto completo disponible By: Chambers, Valrie; Benibo, Bilaye R.; Spencer, Marilyn. Academy of Accounting & Financial Studies Journal, Sep2011, Vol. 15 Issue 4, p17-30, 14p THE IMPACT OF MANDATORY IFRS ADOPTION ON STOCK EXCHANGE LISTINGS: INTERNATIONAL EVIDENCE.Texto completo disponible By: Fei Han; Haihong He. Academy of Accounting & Financial Studies Journal, Sep2011, Vol. 15 Issue 4, p31-40, 10p ADVERSE INTERNAL CONTROL OVER FINANCIAL REPORTING OPINIONS AND AUDITOR DISMISSALS/RESIGNATIONS.Texto completo disponible By: Thevenot, Maya; Hall, Linda. Academy of Accounting & Financial Studies Journal, Sep2011, Vol. 15 Issue 4, p41-60, 20p THE RELATIONSHIP BETWEEN PROFITABILITY AND THE LEVEL OF COMPLIANCE TO THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS): AN EMPIRICAL INVESTIGATION ON PUBLICLY LISTED CORPORATIONS IN THE PHILIPPINES.Texto completo disponible By: Ferrer, Rodiel C.; Ferrer, Glenda J.. Academy of Accounting & Financial Studies Journal, Sep2011, Vol. 15 Issue 4, p61-82, 22p FINANCIAL PERFORMANCE OF COMPUTER NETWORK AND INFORMATION TECHNOLOGY SERVICES COMPANIES IN BULL AND BEAR MARKETS.Texto completo disponible By: Macy, Anne; Terry, Neil; Walker, Jean. Academy of Accounting & Financial Studies Journal, Sep2011, Vol. 15 Issue 4, p83-97, 15p ANALYSTS' EARNINGS FORECASTS: IMPLICATIONS FOR MANAGED EARNINGS VIA PENSION EXPENSE.Texto completo disponible By: Parker, Paula Diane. Academy of Accounting & Financial Studies Journal, Sep2011, Vol. 15 Issue 4, p99-113, 15p FINANCIAL CRISIS AND SHORT SELLING: DO REGULATORY BANS REALLY WORK? EVIDENCE FROM THE ITALIAN MARKET.Texto completo disponible By: Mattarocci, Gianluca; 69 VADEMÉCUM Ven conmigo Sampagnaro, Gabriele. Academy of Accounting & Financial Studies Journal, Sep2011, Vol. 15 Issue 4, p115-140, 26p USING INTELLECTUAL CAPITAL DISCLOSURE AS A FRAMEWORK FOR NONFINANCIAL DISCLOSURES: THE DANISH EXPERIENCE.Texto completo disponible By: Holmen, Jay. Academy of Accounting & Financial Studies Journal, Sep2011, Vol. 15 Issue 4, p141-154, 14p Accounting Auditing &Accountability Journal Accounting and popular culture: framing a research agenda Jeacle, Ingrid. Accounting, Auditing & Accountability Journal 25. 4 (2012): 580-601 Vulgate accountability: insights from the field of football Cooper, Christine; Johnston, Joanne. Accounting, Auditing & Accountability Journal 25. 4 (2012): 602-634 "How easy can the barley brie": Drinking culture and accounting failure at the end of the nineteenth century in Britain Jackson, William J; Paterson, Audrey S; Christopher K.M. Pong; Scarparo, Simona. Accounting, Auditing & Accountability Journal 25. 4 (2012): 635-658 Accounting and detective stories: an excursion to the USA in the 1940s Czarniawska, Barbara. Accounting, Auditing & Accountability Journal 25. 4 (2012): 659-672 Constructing accounting in the mirror of popular music Jacobs, Kerry; Evans, Steve. Accounting, Auditing & Accountability Journal 25. 4 (2012): 673-702 Jokes in popular culture: the characterisation of the accountant Miley, Frances; Read, Andrew. Accounting, Auditing & Accountability Journal 25. 4 (2012): 703-718 Fashioning the popular masses: accounting as mediator between creativity and control Jeacle, Ingrid; Carter, Chris. Accounting, Auditing & Accountability Journal 25. 4 (2012): 719-751 The development of budgets and their use for purposes of control in Japanese aviation, 1928-1945 Noguchi, Masayoshi; Boyns, Trevor. Accounting, Auditing & Accountability Journal 25. 3 (2012): 416-451 Money talks: the language of the Rochester School Nihel Chabrak. Accounting, Auditing & Accountability Journal 25. 3 (2012): 452-485 Corporate disclosure of environmental capital expenditures Cho, Charles H; Freedman, Martin; Patten, Dennis M. Accounting, Auditing & Accountability Journal 25. 3 (2012): 486-507 "Fleshing out" an engagement with a social accounting technology Fraser, Michael. Accounting, Auditing & Accountability Journal 25. 3 (2012): 508-534 70 VADEMÉCUM Ven conmigo New roles for auditors and reporting accountants in UK banking supervision under the Banking Act 1987 Collins, David; Dewing, Ian; Russell, Peter. Accounting, Auditing & Accountability Journal 25. 3 (2012): 535-565 The special issue: AAAJ and research innovation Carnegie, Garry D. Accounting, Auditing & Accountability Journal 25. 2 (2012): 216-227 It was 20 years ago today Gray, Rob; Laughlin, Richard. Accounting, Auditing & Accountability Journal 25. 2 (2012): 228-255 We've come a long way! Maybe! Re-imagining gender and accounting Accounting, Auditing & Accountability Journal 25. 2 (2012): 256-294 Lehman, Cheryl. Rethinking impact and redefining responsibility Humphrey, Christopher; Miller, Peter. Accounting, Auditing & Accountability Journal 25. 2 (2012): 295-327 Accounting's past, present and future: the unifying power of history Carnegie, Garry D; Napier, Christopher J. Accounting, Auditing & Accountability Journal 25. 2 (2012): 328-369 Environmental performance accountability: planet, people, profits Burritt, Roger L. Accounting, Auditing & Accountability Journal 25. 2 (2012): 370-405 Accounting change: explaining the outcomes, interpreting the process Liguori, Mariannunziata; Steccolini, Ileana. Accounting, Auditing & Accountability Journal 25. 1 (2012): 27-70 Disability and the professional accountant: insights from oral histories Duff, Angus; Ferguson, John. Accounting, Auditing & Accountability Journal 25. 1 (2012): 71-101 Carbon reporting: does it matter? Haigh, Matthew; Shapiro, Matthew A. Accounting, Auditing & Accountability Journal 25. 1 (2012): 105-125 Stakeholder responses to the National Greenhouse and Energy Reporting Act Lodhia, Sumit; Martin, Nigel. Accounting, Auditing & Accountability Journal 25. 1 (2012): 126-145 Evidence of an expectation gap for greenhouse gas emissions assurance Green, Wendy; Li, Qixin. Accounting, Auditing & Accountability Journal 25. 1 (2012): 146-173 Carbon footprints and legitimation strategies: symbolism or action? Hrasky, Sue. Accounting, Auditing & Accountability Journal 25. 1 (2012): 174-198. Accounting Business & Financial History Budgeting for famine in Tudor England, 1527–1528: social and policy perspectives.Detalle disponible únicamente By: Bisman, Jayne E.. Accounting History Review, Jul2012, Vol. 22 Issue 2, p105-126, 22p 71 VADEMÉCUM Ven conmigo Target costing: first and second comings.Detalle disponible únicamente By: Burrows, G.; Chenhall, R. H.. Accounting History Review, Jul2012, Vol. 22 Issue 2, p127-142, 16p ‘A helpless class of shareholder’: newspapers and the City of Glasgow Bank failure.Detalle disponible únicamente By: Lee, Thomas A.. Accounting History Review, Jul2012, Vol. 22 Issue 2, p143-159, 17p Commercial legislation and the emergence of corporate auditing in France, 1856–1935.Detalle disponible únicamente By: Praquin, Nicolas. Accounting History Review, Jul2012, Vol. 22 Issue 2, p161-189, 29p Personal capitalism and corporate governance: British manufacturing in the first half of the twentieth century. By: McKinstry, Sam. Accounting History Review, Jul2012, Vol. 22 Issue 2, p191193, 3p The false balance sheets of the Bank of France and the origins of the Franc crisis, 1924–26.Detalle disponible únicamente By: Blancheton, Bertrand. Accounting History Review, Mar2012, Vol. 22 Issue 1, p1-22, 22p A contextual analysis of the development and diffusion of depreciation accounting at the Bell System, 1910–37.Detalle disponible únicamente By: Collier, Deirdre M.. Accounting History Review, Mar2012, Vol. 22 Issue 1, p23-45, 23p The collector will call’: controlling philanthropy through the annual reports of the Royal Infirmary of Edinburgh, 1837–1856.Detalle disponible únicamente By: Jackson, William J.. Accounting History Review, Mar2012, Vol. 22 Issue 1, p47-72, 26p The implications of supply accounting deficiencies in the Australian Army during the Second World War.Detalle disponible únicamente By: Miley, Frances; Read, Andrew. Accounting History Review, Mar2012, Vol. 22 Issue 1, p73-91, 19p Accounting History Publications 2010. By: Anderson, Malcolm. Accounting History Review, Mar2012, Vol. 22 Issue 1, p93-97, 5p Budgetary and financial discontinuities: Iraq 1920–32.Detalle disponible únicamente By: Burrows, Geoff; Cobbin, Phillip E.. Accounting History Review, Nov2011, Vol. 21 Issue 3, p247-262, 16p Accounting prescription and practice in nineteenth-century France. An analysis of bankruptcy cases.Detalle disponible únicamente By: Labardin, Pierre. Accounting History Review, Nov2011, Vol. 21 Issue 3, p263-283, 21p Paul and Mackersy, accountants, 1818–34: public accountancy in the early nineteenth century.Detalle disponible únicamente By: Lee, Thomas A.. Accounting History Review, Nov2011, Vol. 21 Issue 3, p285-307, 23p 72 VADEMÉCUM Ven conmigo The collapse of the Railway Mania, the development of capital markets, and the forgotten role of Robert Lucas Nash.Detalle disponible únicamente By: Odlyzko, Andrew. Accounting History Review, Nov2011, Vol. 21 Issue 3, p309-345, 37p Credit and village society in fourteenth-century England. By: Dobie, Alisdair. Accounting History Review, Nov2011, Vol. 21 Issue 3, p347-349, 3p Intergenerational equity in municipal accounting: New Zealand in the early 20th century.Detalle disponible únicamente By: Colquhoun, Philip. Accounting History Review, Jul2011, Vol. 21 Issue 2, p143-161, 19p 'No French, no more': language-based exclusion in North America's first professional accounting association, 1879-1927.Detalle disponible únicamente By: Spence, Crawford; Brivot, Marion. Accounting History Review, Jul2011, Vol. 21 Issue 2, p163-184, 22p The significance of a 'correct and uniform system of accounts' to the administration of the Poor Law Amendment Act, 1834.Detalle disponible únicamente By: Care, Verna. Accounting History Review, Jul2011, Vol. 21 Issue 2, p121-142, 22p Professions and patriarchy revisited. Accountancy in England and Wales, 1887-1914.Detalle disponible únicamente By: Walker, Stephen P.. Accounting History Review, Jul2011, Vol. 21 Issue 2, p185-225, 41p Accounting History publications 2008/09. By: Anderson, Malcolm. Accounting History Review, Jul2011, Vol. 21 Issue 2, p227-235, 9p Two hundred years of accounting research: an international survey of personalities, ideas, and publications (from the beginning of the nineteenth century to the beginning of the twenty-first century). By: Lee, Thomas A.. Accounting History Review, Jul2011, Vol. 21 Issue 2, p237-238, 2p Lyndall Urwick, management pioneer: a biography. By: Parker, Lee D.. Accounting History Review, Jul2011, Vol. 21 Issue 2, p238-240, 3p A review of the granators' accounts of Durham Cathedral Priory 1294-1433: an early example of process accounting?Texto completo disponible By: Dobie, Alisdair. Accounting History Review, Mar2011, Vol. 21 Issue 1, p7-35, 29p Accounting education in Britain during the early modern period.Texto completo disponible By: Edwards, John Richard. Accounting History Review, Mar2011, Vol. 21 Issue 1, p37-67, 31p Social reform, military accounting and the pursuit of economy during the liberal apotheosis, 19061912.Texto completo disponible By: Funnell, Warwick. Accounting History Review, Mar2011, Vol. 21 Issue 1, p69-93, 25p Regulatory competition in accounting. A history of the Accounting Standards Authority of Canada.Texto completo disponible By: Richardson, Alan J.. Accounting History Review, Mar2011, Vol. 21 Issue 1, p95-114, 20p 73 VADEMÉCUM Ven conmigo Accounting Education A Real-life Case Study of Audit Interactions—Resolving Messy, Complex Problems.Detalle disponible únicamente By: Beattie, Vivien; Fearnley, Stella; Hines, Tony. Accounting Education, Apr2012, Vol. 21 Issue 2, p111-129, 19p Attesting Adios! Airways' XBRL Filings: A Case Study on Performing Agreed-upon Procedures.Detalle disponible únicamente By: Farewell, Stephanie; Debreceny, Roger. Accounting Education, Apr2012, Vol. 21 Issue 2, p131-160, 30p J&K Fitness Supply Company: Auditing Inventory.Detalle disponible únicamente By: Clikeman, Paul M.. Accounting Education, Apr2012, Vol. 21 Issue 2, p161-170, 10p An Audit Learning Experience: A Pilot Project Through Cooperation with a Third Sector Organization.Detalle disponible únicamente By: Tonge, Richard; Willett, Caroline. Accounting Education, Apr2012, Vol. 21 Issue 2, p171-185, 15p Students' Motivation, Perceived Environment and Professional Commitment: An Application of Astin's College Impact Model.Detalle disponible únicamente By: Ahmad, Zauwiyah; Anantharaman, R. N.; Ismail, Hishamuddin. Accounting Education, Apr2012, Vol. 21 Issue 2, p187208, 22p The British Accounting & Finance Association's Special Interest Group on Accounting Education: Annual Best Paper Prize, 2011.Detalle disponible únicamente Accounting Education, Apr2012, Vol. 21 Issue 2, p209-209, 1p Explicit and Implicit Subject Bias in the ABS Journal Quality Guide.Detalle disponible únicamente By: Hoepner, Andreas G. F.; Unerman, Jeffrey. Accounting Education, Feb2012, Vol. 21 Issue 1, p315, 13p Further Food for Thought on the ABS Guide.Detalle disponible únicamente By: Hussain, Simon. Accounting Education, Feb2012, Vol. 21 Issue 1, p17-22, 6p Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives.Detalle disponible únicamente By: Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy. Accounting Education, Feb2012, Vol. 21 Issue 1, p47-74, 28p Emotional Intelligence Tests: Potential Impacts on the Hiring Process for Accounting Students.Detalle disponible únicamente By: Nicholls, Shane; Wegener, Matt; Bay, Darlene; Cook, Gail Lynn. Accounting Education, Feb2012, Vol. 21 Issue 1, p75-95, 21p The 150 Credit-hour Requirement and CPA Examination Pass Rates—A Four Year Study.Detalle disponible únicamente By: Briggs, Gary P.; He, Lerong. Accounting Education, Feb2012, Vol. 21 Issue 1, p97-108, 12p 74 VADEMÉCUM Ven conmigo Food for Thought on the ABS Academic Journal Quality Guide.Detalle disponible únicamente By: Hussain, Simon. Accounting Education, Dec2011, Vol. 20 Issue 6, p545-559, 15p Food for Thought? A Rejoinder on Peer-review and RAE2008 Evidence.Detalle disponible únicamente By: Morris, Huw; Harvey, Charles; Kelly, Aidan; Rowlinson, Michael. Accounting Education, Dec2011, Vol. 20 Issue 6, p561-573, 13p The ABS Journal Quality Guide: A Personal View.Detalle disponible únicamente By: Sangster, Alan. Accounting Education, Dec2011, Vol. 20 Issue 6, p575-580, 6p Accounting Forum Transformation and reform after the financial crisis Pages 1-4 Glen Lehman, Colin Haslam Accounting for national success and failure: Rethinking the UK case Pages 5-17 Ismail Erturk, Julie Froud, Sukhdev Johal, Adam Leaver, Karel Williams Off-shoring and out-sourcing for shareholder value: Promise versus reality Pages 18-26 Edward Lee, Ya Ping Yin The private equity business model: On terra firma or shifting sands? Pages 27-37 Tord Andersson, Colin Haslam Differing perceptions of non-executive directors’ roles in UK SMEs: Governance conundrum or cultural anomaly? Pages 38-50 Rosie Boxer, Aidan Berry, Lew Perren Regulating audit quality: Restoring trust and legitimacy Pages 51-61 Claus Holm, Mahbub Zaman Regulatory regime change in Turkish banks: Reactive or proactive? Pages 62-80 Istemi Demirag Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research Pages 81-90 Ronald P. Guidry, Dennis M. Patten 75 VADEMÉCUM Ven conmigo Market relevance of university accounting programs: Evidence from Australia Pages 91-108 Peipei Pan, Hector Perera Information technology investments and nonfinancial measures: A research framework Pages 109-121 Ashraf Khallaf Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women's careers Pages 122-133 Elizabeth Dreike Almer, Margaret G. Lightbody, Louise E. Single Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece Pages 134-144 Marann Byrne, Barbara Flood, Trevor Hassall, John Joyce, Jose Luis Arquero Montaño, José María González González, Eleni Tourna-Germanou Accounting History A contract-law perspective on legal cases in financial reporting: The Netherlands, 1880-1970 Camfferman, Kees. Accounting History 17. 2 (May 2012): 141-173 Field, capital and habitus: An oral history of women in accounting in Australia during World War II Ikin, Catherine; Johns, Leanne; Hayes, Colleen. Accounting History 17. 2 (May 2012): 175-192 A genealogy of calculations at an early Queensland sugar mill Irvine, Helen. Accounting History 17. 2 (May 2012): 193-219 Re-visiting the interface between race and accounting: Filipino workers at the Hamakua Mill Company, 1921-1939 Dyball, Maria Cadiz; Rooney, Jim. Accounting History 17. 2 (May 2012): 221240. Audit regulation and the development of the auditing profession: The case of Sweden Öhman, Peter; Wallerstedt, Eva. Accounting History 17. 2 (May 2012): 241-257 Technological Innovation in Retail Finance: International Historical Perspectives Masayoshi. Accounting History 17. 2 (May 2012): 259-261 Noguchi, Capitals of Capital: The Rise and Fall of International Financial Centres 1780-2009 Bátiz-Lazo, Bernardo. Accounting History 17. 2 (May 2012): 263-264 76 VADEMÉCUM Ven conmigo Surveying the landscape: The first 15 years of Accounting History as an international journal Bisman, Jayne Elizabeth. Accounting History 17. 1 (Feb 2012): 5-34 Graph standardization and management accounting at AT&T during the 1920s Chandar, Nandini; Collier, Deirdre; Miranti, Paul. Accounting History 17. 1 (Feb 2012): 35-62 Football history off the field: Utilising archived accounting reports to challenge "myths" about the history of an Australian football club Halabi, Abdel K; Frost, Lionel; Lightbody, Margaret. Accounting History 17. 1 (Feb 2012): 63-81 Financing the American Civil War: Developing new tax sources Giroux, Gary. Accounting History 17. 1 (Feb 2012): 83-104 Taxation for New Zealand's future: The introduction of New Zealand's progressive income tax in 1891 Vosslamber, Rob. Accounting History 17. 1 (Feb 2012): 105-122 Accounting education and the profession in New Zealand: Profiles of the pioneering academics and the early university accounting departments 1900-1970 Fowler, Carolyn. Accounting History 17. 1 (Feb 2012): 123-125 The fifth Accounting History Doctoral Colloquium (5AHDC) History 17. 1 (Feb 2012): 127-128 Anonymous. Accounting Does academic management accounting lag practice? A cliometric study MacDonald, Laura D; Richardson, Alan J. Accounting History 16. 4 (Nov 2011): 365-388 Does accounting history matter? Gomes, Delfina; Carnegie, Garry D; Napier, Christopher J; Parker, Lee D; West, Brian. Accounting History 16. 4 (Nov 2011): 389-402 Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture Cortese, Corinne. Accounting History 16. 4 (Nov 2011): 403-421 Minsky's financial instability hypothesis, accounting information and the 2007-9 financial crisis in the UK and US Barnes, Paul. Accounting History 16. 4 (Nov 2011): 423-437 Accountability, asbestos and indigenous rights: The case of Baryulgil Moerman, Lee C; van der Laan, Sandra L. Accounting History 16. 4 (Nov 2011): 439-457 Summa DB: A research note about an Italian accounting history database Antonelli, Valerio; D'Alessio, Raffaele. Accounting History 16. 4 (Nov 2011): 459-473 Accounting Horizons 77 VADEMÉCUM Ven conmigo Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 1). Texto completo disponible By: Balakrishnan, Ramji; Labro, Eva; Sivaramakrishnan, K. Accounting Horizons. Mar2012, Vol. 26 Issue 1, p1-20. 20p. Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 2). Texto completo disponible By: Balakrishnan, Ramji; Labro, Eva; Sivaramakrishnan, K. Accounting Horizons. Mar2012, Vol. 26 Issue 1, p21-41. 21p PCAOB Inspections and Large Accounting Firms. Texto completo disponible By: Church, Bryan K.; Shefchik, Lori B. Accounting Horizons. Mar2012, Vol. 26 Issue 1, p43-63. 21p Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability. Texto completo disponible By: Cohen, Jeffrey R.; Holder-Webb, Lori L.; Nath, Leda; Wood, David. Accounting Horizons. Mar2012, Vol. 26 Issue 1, p65-90. 26p Negative-Book-Value Firms and Their Valuation. Texto completo disponible By: Ching-Lih Jan; Ou, Jane A. Accounting Horizons. Mar2012, Vol. 26 Issue 1, p91-110. 20p Effects of Financial Efficiency and Choice to Restrict Contributions on Individual Donations. Texto completo disponible By: Wei Li; McDowell, Evelyn; Michael Hu. Accounting Horizons. Mar2012, Vol. 26 Issue 1, p111-123. 13p COMMENTARY: Some Conceptual Tensions in Financial Reporting: American Accounting Association's Financial Accounting Standards Committee (FASC). Texto completo disponible By: Biondi, Yuri; Glover, Jonathan; Jamal, Karim; Ohlson, James A.; Penman, Stephen H.; Sunder, Shyam; Tsujiyama, Eiko. Accounting Horizons. Mar2012, Vol. 26 Issue 1, p125-133. 9p Accounting Restatements and the Timeliness of Disclosures. Texto completo disponible By: Badertscher, Brad A.; Burks, Jeffrey J. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p609-629. 21p Flex or Break? Extensions in XBRL Disclosures to the SEC. Texto completo disponible By: Debreceny, Roger S.; Farewell, Stephanie M.; Piechocki, Maciej; Felden, Carsten; Gräning, Andre; d'Eri, Alessandro. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p631-657. 27p Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors. Texto completo disponible By: Gray, Glen L.; Turner, Jerry L.; Coram, Paul J.; Mock, Theodore J. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p659-684. 26p Client Engagement Risks and the Auditor Search Period. Texto completo disponible By: Khalil, Samer K.; Cohen, Jeffrey R.; Schwartz, Kenneth B. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p685-702. 18p Auditor Resignation and Firm Ownership Structure. Texto completo disponible By: Khalil, Samer K.; Cohen, Jeffrey R.; Trompeter, Gregory M. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p703727. 25p 78 VADEMÉCUM Ven conmigo Mandatory IFRS Adoption and the U.S. Home Bias. Texto completo disponible By: Khurana, Inder K.; Michas, Paul N. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p729-753. 25p Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures. Texto completo disponible By: Price, III, Richard A.; Sharp, Nathan Y.; Wood, David A. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p755-780. 26p The O*NET: A Challenging, Useful Resource for Investigating Auditing and Accounting Work. Texto completo disponible By: Scarlata, Audrey N.; Stone, Dan N.; Jones, Keith T.; Chen, Clement C. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p781-809. 29p On Alternative Measures of Accruals. Texto completo disponible By: Shi, Linna; Zhang, Huai. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p811-836. 26p How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S. Texto completo disponible By: Sun, Jerry; Cahan, Steven F.; Emanuel, David. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p837-860. 24p A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases. Texto completo disponible By: Biondi, Yuri; Bloomfield, Robert J.; Glover, Jonathan C.; Jamal, Karim; Ohlson, James A.; Penman, Stephen H.; Tsujiyama, Eiko; Wilks, T. Jeffrey. Accounting Horizons. Dec2011, Vol. 25 Issue 4, p861-871. 11p Accounting, Organizations and Society Is neuroaccounting waiting in the wings? An essay Pages 1-13 Jacob G. Birnberg, Ananda Roop Ganguly Do actions speak louder than words? An empirical investigation of corporate environmental reputation Pages 14-25 Charles H. Cho, Ronald P. Guidry, Amy M. Hageman, Dennis M. Patten Reconfiguring relations of accountability: Materialization of social media in the travel sector Pages 26-40 Susan V. Scott, Wanda J. Orlikowski Triangulation of audit evidence in fraud risk assessments Pages 41-53 Ken T. Trotman, William F. Wright Comparing self-regulation and statutory regulation: Evidence from the accounting profession Pages 55-77 Divya Anantharaman 79 VADEMÉCUM Ven conmigo The production of normativity: A comparison of reporting regimes in Spain and the UK Pages 78-94 Jan Bebbington, Elizabeth A. Kirk, Carlos Larrinaga Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation Pages 95-115 Qiu Chen, Khim Kelly, Steven E. Salterio The privatization of British Energy: Risk transfer and the state Pages 116-129 Robert Jupe Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal Pages 131-154 Paul Andon, Clinton Free Shared interest and honesty in budget reporting Pages 155-167 Bryan K. Church, R. Lynn Hannan, Xi (Jason) Kuang Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains Pages 168-187 Dutch Fayard, Lorraine S. Lee, Robert A. Leitch, William J. Kettinger Syrian women accountants’ attitudes and experiences at work in the context of globalization Pages 188-205 Rania Kamla Can company-fund manager meetings convey informational benefits? Exploring the rationalisation of equity investment decision making by UK fund managers Pages 207-222 Richard Barker, John Hendry, John Roberts, Paul Sanderson The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies Pages 223-241 Liesbeth Bruynseels, Marleen Willekens Attitude, Machiavellianism and the rationalization of misreporting Pages 242-259 Pamela R. Murphy Hardening soft accounting information: Games for planning organizational change Pages 260-279 Casey Rowe, Michael D. Shields, Jacob G. Birnberg 80 VADEMÉCUM Ven conmigo Accounting Perspectives Merging the Profession: A Historical Perspective on Accounting Association Mergers in Canada. Detalle disponible únicamente By: Richardson, Alan J.; Kilfoyle, Eksa. Accounting Perspectives. Summer2012, Vol. 11 Issue 2, p77-109. 33p Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada. Detalle disponible únicamente By: Guo, Ken H. Accounting Perspectives. Summer2012, Vol. 11 Issue 2, p111-130. 20p The Case for Unifying a Profession. By: List, Cary. Accounting Perspectives. Summer2012, Vol. 11 Issue 2, p131-136. 6p Unresolved Issues about the Proposed CPA Certification Program. Detalle disponible únicamente By: Ryan, Jo-Anne; Lento, Camillo; Sayed, Naqi. Accounting Perspectives. Summer2012, Vol. 11 Issue 2, p137-144. 8p Outside Directors, Litigation Environment, and Management Earnings Forecasts. Detalle disponible únicamente By: Tinaikar, Surjit. Accounting Perspectives. Spring2012, Vol. 11 Issue 1, p1-29. 29p Board Governance in Canadian Universities. Detalle disponible únicamente By: Lilian Chan, Y.; William Richardson, A. Accounting Perspectives. Spring2012, Vol. 11 Issue 1, p31-55. 25p Evaluating Constructive Lease Capitalization and Off-Balance-Sheet Financing: An Instructional Case with FedEx and UPS. Detalle disponible únicamente By: Duke, Joanne C.; Franz, David; Hsieh, Su-Jane. Accounting Perspectives. Spring2012, Vol. 11 Issue 1, p57-69. 13p. Monitoring Legal Compliance: The Growth of Compliance Committees. Texto completo disponible By: Melendy, Sara; Huefner, Ronald J. Accounting Perspectives. Dec2011, Vol. 10 Issue 4, p241-263. 23p Intercorporate Ownership, Taxes, and Corporate Payout Choices. Texto completo disponible By: Zeng, Tao. Accounting Perspectives. Dec2011, Vol. 10 Issue 4, p265-283. 19p Dr. PC: A Multimedia Management Control Case. Texto completo disponible By: Sheehan, Norman T.; Vaidyanathan, Ganesh. Accounting Perspectives. Dec2011, Vol. 10 Issue 4, p285-291. 7p Accounting Review 81 VADEMÉCUM Ven conmigo Customer-Base Concentration: Implications for Firm Performance and Capital Markets. Texto completo disponible By: Patatoukas, Panos N. Accounting Review. Mar2012, Vol. 87 Issue 2, p363392. 30p Gray Markets and Multinational Transfer Pricing. Texto completo disponible By: Autrey, Romana L.; Bova, Francesco. Accounting Review. Mar2012, Vol. 87 Issue 2, p393-421. 29p Asset Securitizations and Credit Risk. Texto completo disponible By: Barth, Mary E.; Ormazabal, Gaizka; Taylor, Daniel J. Accounting Review. Mar2012, Vol. 87 Issue 2, p423-448. 26p Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity. Texto completo disponible By: Bhattacharya, Nilabhra; Ecker, Frank; Olsson, Per M.; Schipper, Katherine. Accounting Review. Mar2012, Vol. 87 Issue 2, p449-482. 34p Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation. Texto completo disponible By: Caskey, Judson; Hughes, John S. Accounting Review. Mar2012, Vol. 87 Issue 2, p483-512. 30p Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust. Texto completo disponible By: Elliott, W. Brooke; Hodge, Frank D.; Sedor, Lisa M. Accounting Review. Mar2012, Vol. 87 Issue 2, p513-535. 23p The Role of Stock Liquidity in Executive Compensation. Texto completo disponible By: Jayaraman, Sudarshan; Milbourn, Todd T. Accounting Review. Mar2012, Vol. 87 Issue 2, p537-563. 27p Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards. Texto completo disponible By: Kadous, Kathryn; Mercer, Molly. Accounting Review. Mar2012, Vol. 87 Issue 2, p565-587. 23p Selection Models in Accounting Research. Texto completo disponible By: Lennox, Clive S.; Francis, Jere R.; Wang, Zitian. Accounting Review. Mar2012, Vol. 87 Issue 2, p589-616. 28p In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity. Texto completo disponible By: Maas, Victor S.; van Rinsum, Marcel; Towry, Kristy L. Accounting Review. Mar2012, Vol. 87 Issue 2, p617-644. 28p The Impact of Religion on Financial Reporting Irregularities. Texto completo disponible By: McGuire, Sean T.; Omer, Thomas C.; Sharp, Nathan Y. Accounting Review. Mar2012, Vol. 87 Issue 2, p645-673. 29p Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management. Texto completo disponible By: Zang, Amy Y. Accounting Review. Mar2012, Vol. 87 Issue 2, p675-703. 29p European Cross-Border Information Transfers and the Impact of Accounting Standards Regime Changes. By: Yohn, Teri Lombardi. Accounting Review. Mar2012, Vol. 87 Issue 2, p705-706. 2p 82 VADEMÉCUM Ven conmigo Accounting for Value. By: Beaver, William H. Accounting Review. Mar2012, Vol. 87 Issue 2, p706709. 4p Risk Management and Corporate Governance: Interconnections in Law, Accounting and Tax. By: Camfferman, Kees. Accounting Review. Mar2012, Vol. 87 Issue 2, p709-711. 3p Business Models in Accounting: The Theory of the Firm and Financial Reporting. By: Thornton, Daniel B. Accounting Review. Mar2012, Vol. 87 Issue 2, p712-713. 2p Customer-Base Concentration: Implications for Firm Performance and Capital Markets. Texto completo disponible By: Patatoukas, Panos N. Accounting Review. Mar2012, Vol. 87 Issue 2, p363392. 30p Gray Markets and Multinational Transfer Pricing. Texto completo disponible By: Autrey, Romana L.; Bova, Francesco. Accounting Review. Mar2012, Vol. 87 Issue 2, p393-421. 29p Asset Securitizations and Credit Risk. Texto completo disponible By: Barth, Mary E.; Ormazabal, Gaizka; Taylor, Daniel J. Accounting Review. Mar2012, Vol. 87 Issue 2, p423-448. 26p Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity. Texto completo disponible By: Bhattacharya, Nilabhra; Ecker, Frank; Olsson, Per M.; Schipper, Katherine. Accounting Review. Mar2012, Vol. 87 Issue 2, p449-482. 34p Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation. Texto completo disponible By: Caskey, Judson; Hughes, John S. Accounting Review. Mar2012, Vol. 87 Issue 2, p483-512. 30p Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust. Texto completo disponible By: Elliott, W. Brooke; Hodge, Frank D.; Sedor, Lisa M. Accounting Review. Mar2012, Vol. 87 Issue 2, p513-535. 23p The Role of Stock Liquidity in Executive Compensation. Texto completo disponible By: Jayaraman, Sudarshan; Milbourn, Todd T. Accounting Review. Mar2012, Vol. 87 Issue 2, p537-563. 27p Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards. Texto completo disponible By: Kadous, Kathryn; Mercer, Molly. Accounting Review. Mar2012, Vol. 87 Issue 2, p565-587. 23p Selection Models in Accounting Research. Texto completo disponible By: Lennox, Clive S.; Francis, Jere R.; Wang, Zitian. Accounting Review. Mar2012, Vol. 87 Issue 2, p589-616. 28p In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity. Texto completo disponible By: Maas, Victor S.; van Rinsum, Marcel; Towry, Kristy L. Accounting Review. Mar2012, Vol. 87 Issue 2, p617-644. 28p 83 VADEMÉCUM Ven conmigo The Impact of Religion on Financial Reporting Irregularities. Texto completo disponible By: McGuire, Sean T.; Omer, Thomas C.; Sharp, Nathan Y. Accounting Review. Mar2012, Vol. 87 Issue 2, p645-673. 29p Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management. Texto completo disponible By: Zang, Amy Y. Accounting Review. Mar2012, Vol. 87 Issue 2, p675-703. 29p European Cross-Border Information Transfers and the Impact of Accounting Standards Regime Changes. By: Yohn, Teri Lombardi. Accounting Review. Mar2012, Vol. 87 Issue 2, p705-706. 2p Accounting for Value. By: Beaver, William H. Accounting Review. Mar2012, Vol. 87 Issue 2 Risk Management and Corporate Governance: Interconnections in Law, Accounting and Tax. By: Camfferman, Kees. Accounting Review. Mar2012, Vol. 87 Issue 2, p709-711. 3p Business Models in Accounting: The Theory of the Firm and Financial Reporting. By: Thornton, Daniel B. Accounting Review. Mar2012, Vol. 87 Issue 2, p712-713. 2p. Incentives to Inflate Reported Cash from Operations Using Classification and Timing. Texto completo disponible By: Lian Fen Lee. Accounting Review. Jan2012, Vol. 87 Issue 1, p1-33. 33p Investor Competition over Information and the Pricing of Information Asymmetry. Texto completo disponible By: Akins, Brian K.; Ng, Jeffrey; Verdi, Rodrigo S. Accounting Review. Jan2012, Vol. 87 Issue 1, p35-58. 24p A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis. Texto completo disponible By: Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. Accounting Review. Jan2012, Vol. 87 Issue 1, p59-90. 32p Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence. Texto completo disponible By: Blaylock, Bradley; Shevlin, Terry; Wilson, Ryan J. Accounting Review. Jan2012, Vol. 87 Issue 1, p91-120. 30p A Fundamental-Analysis-Based Test for Speculative Prices. Texto completo disponible By: Curtis, Asher. Accounting Review. Jan2012, Vol. 87 Issue 1, p121-148. 28p Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality. Texto completo disponible By: Dao, Mai; Raghunandan, K.; Rama, Dasaratha V. Accounting Review. Jan2012, Vol. 87 Issue 1, p149-171. 23p Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices. Texto completo disponible By: Hales, Jeffrey W.; Venkataraman, Shankar; Wilks, T. Jeffrey. Accounting Review. Jan2012, Vol. 87 Issue 1, p173-197. 25p 84 VADEMÉCUM Ven conmigo Does Enhanced Disclosure Really Reduce Agency Costs? Evidence from the Diversion of Corporate Resources. Texto completo disponible By: Pinghsun Huang; Yan Zhang. Accounting Review. Jan2012, Vol. 87 Issue 1, p199-229. 31p Compensation Committees' Treatment of Earnings Components in CEOs' Terminal Years. Texto completo disponible By: Huson, Mark R.; Yao Tian; Wiedman, Christine I.; Wier, Heather A. Accounting Review. Jan2012, Vol. 87 Issue 1, p231-259. 29p Accounting Decentralization and Performance Evaluation of Business Unit Managers. Texto completo disponible By: Indjejikian, Raffi J.; Mate˘jka, Michal. Accounting Review. Jan2012, Vol. 87 Issue 1, p261-290. 30p Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax. Texto completo disponible By: Magro, Anne M.; Nutter, Sarah E. Accounting Review. Jan2012, Vol. 87 Issue 1, p291-312. 22p Disclosures of Insider Purchases and the Valuation Implications of Past Earnings Signals. Texto completo disponible By: Veenman, David. Accounting Review. Jan2012, Vol. 87 Issue 1, p313-342. 30p Intellectual Capital Revisited: Paradoxes in the Knowledge Intensive Organization. By: Roslender, Robin. Accounting Review. Jan2012, Vol. 87 Issue 1, p343-346. 4p Accounting in Networks. By: Mikes, Anette. Accounting Review. Jan2012, Vol. 87 Issue 1, p346-349. 4p Accounting Ethics: Critical Perspectives on Business and Management. By: Thornton, John M. Accounting Review. Jan2012, Vol. 87 Issue 1, p350-352. 3p The Fraud Triangle: Fraudulent Executives, Complicit Auditors and Intolerable Public Injury. By: Verschoor, Curtis C. Accounting Review. Jan2012, Vol. 87 Issue 1, p352-356. 5p Accounting Theory. Accounting Review. Jan2012, Vol. 87 Issue 1, p356-357. 2p The Learning Effects of Monitoring. Texto completo disponible By: Campbell, Dennis; Epstein, Marc J.; Martinez-Jerez, F. Asis. Accounting Review. Nov2011, Vol. 86 Issue 6, p1090-1034. 26p Cover Me: Managers' Responses to Changes in Analyst Coverage in the Post-Regulation FD Period. Texto completo disponible By: Anantharaman, Divya; Yuan Zhang. Accounting Review. Nov2011, Vol. 86 Issue 6, p1851-1885. 35p Contracting Benefits of Corporate Giving: An Experimental Investigation. Texto completo disponible By: Balakrishnan, Ramji; Sprinkle, Geoffrey B.; Williamson, Michael G. Accounting Review. Nov2011, Vol. 86 Issue 6, p1887-1907. 21p 85 VADEMÉCUM Ven conmigo An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management. Texto completo disponible By: Das, Somnath; Kyonghee Kim; Patro, Sukesh. Accounting Review. Nov2011, Vol. 86 Issue 6, p1935-1967. 33p Cash Flow Patterns as a Proxy for Firm Life Cycle. Texto completo disponible By: Dickinson, Victoria. Accounting Review. Nov2011, Vol. 86 Issue 6, p1964-1994. 26p Overpriced Shares, Ill-Advised Acquisitions, and Goodwill Impairment. Texto completo disponible By: Feng Gu; Lev, Baruch. Accounting Review. Nov2011, Vol. 86 Issue 6, p1995-2022. 28p The Choice of Different Types of Subjectivity in CEO Annual Bonus Contracts. Texto completo disponible By: Hoöppe, Feli; Moers, Frank. Accounting Review. Nov2011, Vol. 86 Issue 6, p20232046. 24p Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items. Texto completo disponible By: Jones, Denise A.; Smith, Kimberly J. Accounting Review. Nov2011, Vol. 86 Issue 6, p2047-2073. 27p Judging the Relevance of Fair Value for Financial Instruments. Texto completo disponible By: Koonce, Lisa; Nelson, Karen K.; Shakespeare, Catherine M. Accounting Review. Nov2011, Vol. 86 Issue 6, p2075-2098. 24p Legal Expertise on Corporate Audit Committees and Financial Reporting Quality. Texto completo disponible By: Krishnan, Jayanthi; Yuan Wen; Wanli Zhao. Accounting Review. Nov2011, Vol. 86 Issue 6, p2099-2130. 32p The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision. Texto completo disponible By: Messier, Jr., William F.; Reynolds, J. Kenneth; Simon, Chad A.; Wood, David A. Accounting Review. Nov2011, Vol. 86 Issue 6, p21312154. 24p Disclosure Tone and Shareholder Litigation. Texto completo disponible By: Rogers, Jonathan L.; Buskirk, Andrew Van; Zechman, Sarah L. C. Accounting Review. Nov2011, Vol. 86 Issue 6, p21552183. 29p Intangible Capital: Putting Knowledge to Work in the 21st-Century Organization. By: Rappaport, Alfred. Accounting Review. Nov2011, Vol. 86 Issue 6, p2185-2186. 2p Management Accounting: Retrospect and Prospect. By: Langfield-Smith, Kim. Accounting Review. Nov2011, Vol. 86 Issue 6, p2186-2188. 3p Globale Finanzberichterstattung/Global Financial Reporting. By: Haller, Axel. Accounting Review. Nov2011, Vol. 86 Issue 6, p2188-2191. 4p Digital Reporting Options for Europe: A Study of Interactive Data from the Perspective of NonProfessional Investors. By: Beattie, Vivien. Accounting Review. Nov2011, Vol. 86 Issue 6, p21912193. 3p 86 VADEMÉCUM Ven conmigo Earnings Management: Emerging Insights in Theory, Practice, and Research. By: Francis, Jennifer; Schipper, Katherine. Accounting Review. Nov2011, Vol. 86 Issue 6, p2193-2196. 4p Accounting & Finance Testing the growth option theory: the profitability of enhanced momentum strategies in Australia. Detalle disponible únicamente By: Aharoni, Gil; Ho, Tuan Q.; Zeng, Qi. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p267-290. 24p. The effect of corporate governance on firm's credit ratings: further evidence using governance score in the United States. Detalle disponible únicamente By: Alali, Fatima; Anandarajan, Asokan; Jiang, Wei. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p291-312. 22p The determinants of debt maturity in Australian firms. Detalle disponible únicamente By: Alcock, Jamie; Finn, Frank; Tan, Kelvin Jui Keng. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p313-341. 29p Publishing: art or science? Reflections from an editorial perspective. Detalle disponible únicamente By: Clarkson, Peter M. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p359-376. 18p The accrual anomaly: Australian evidence. Detalle disponible únicamente By: Clinch, Greg; Fuller, Damian; Govendir, Brett; Wells, Peter. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p377-394. 18p IFRS adoption and analysts' earnings forecasts: Australian evidence. Detalle disponible únicamente By: Cotter, Julie; Tarca, Ann; Wee, Marvin. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p395419. 25p The impact of total quality management adoption on small and medium enterprises' financial performance. Detalle disponible únicamente By: Kober, Ralph; Subraamanniam, Thanesvary; Watson, John. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p421-438. 18p Does consideration matter to China's split share structure reform? Detalle disponible únicamente By: Lu, Fei; Balatbat, Maria; Czernkowski, Robert. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p439-466. 28p Systematic liquidity risk and stock price reaction to shocks. Detalle disponible únicamente By: Mazouz, Khelifa; Alrabadi, Dima W. H.; Yin, Shuxing. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p467-493. 27p Price and earnings momentum in Australian stock returns. Detalle disponible únicamente By: Schneider, Paul; Gaunt, Clive. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p495-517. 23p 87 VADEMÉCUM Ven conmigo Equity value, implied cost of equity and shareholders' real options. Detalle disponible únicamente By: Sohn, Byungcherl Charlie. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p519-541. 23p Earnings quality and corporate cash holdings. Detalle disponible únicamente By: Sun, Qian; Yung, Kenneth; Rahman, Hamid. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p543-571. 29p Robust anomalies? A close look at accrual-based trading strategy returns. Detalle disponible únicamente By: Taylor, Stephen; Wong, Leon. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p573603. 31p. What drives the dating game of executive options exercise? Evidence from Taiwan. Detalle disponible únicamente By: Wu, Ming-Cheng; Fung, Hung-Gay; Huang, Yi-Ting. Accounting & Finance. Jun2012, Vol. 52 Issue 2, p605-625. 21p. The Global Financial Crisis: some attributes and responses. Detalle disponible únicamente By: Allen, David; Faff, Robert. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p1-7. 7p Financial reporting: Hearing the GFC message? What message? Detalle disponible únicamente By: Stevenson, Kevin M. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p9-20. 12p Effect of the global financial crisis on accounting convergence. Detalle disponible únicamente By: Mala, Rajni; Chand, Parmod. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p21-46. 26p Implied volatility smiles, option mispricing and net buying pressure: evidence around the global financial crisis. Detalle disponible únicamente By: Larkin, J.; Brooksby, A.; Lin, C. T.; Zurbruegg, R. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p47-69. 23p Boundedly rational equilibrium and risk premium. Detalle disponible únicamente By: He, XueZhong; Shi, Lei. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p71-93. 23p It pays to violate: how effective are the Basel accord penalties in encouraging risk management? Detalle disponible únicamente By: da Veiga, Bernardo; Chan, Felix; McAleer, Michael. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p95-116. 22p Does the 2008 short sale ban affect the enforcement of the Law of One Price? Evidence from Australia. Detalle disponible únicamente By: Do, Binh; Do, Viet; Chai, Daniel. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p117-144. 28p Order size, order imbalance and the volatility-volume relation in a bull versus a bear market. Detalle disponible únicamente By: Wee, Marvin; Yang, Joey W. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p145-163. 19p An empirical analysis of the operational losses of Australian banks. Detalle disponible únicamente By: Moosa, Imad; Silvapulle, Param. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p165-185. 21p 88 VADEMÉCUM Ven conmigo Stock market synchronicity - an alternative approach to assessing the information impact of Australian IFRS. Detalle disponible únicamente By: Bissessur, Sanjay; Hodgson, Allan. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p187-212. 26p Comparative analysis of determinants of executive remuneration in the UK financial services sector. Detalle disponible únicamente By: Shiwakoti, Radha K. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p213-235. 23p The historical equity risk premium in Australia: post-GFC and 128 years of data. Detalle disponible únicamente By: Brailsford, Tim; Handley, John C.; Maheswaran, Krishnan. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p237-247. 11p An analysis of the accounting and finance research productivity in Australia and New Zealand in 1991-2010. Detalle disponible únicamente By: Chan, Kam C.; Chang, Chih-Hsiang; Tong, Jamie Y.; Zhang, Feida. Accounting & Finance. Mar2012, Vol. 52 Issue 1, p249-265. 17p Accounting & Management Information Systems FINANCIAL CHARACTERISTICS OF HIGH PERFORMANCE COMPANIES IN TURKEY: A COMPARATIVE ANALYSIS OF STABLE ECONOMY IN THE FINANCIAL CRISIS ERA. Texto completo disponible By: Türel, Ahmet; Türel, Ash; Needles, Jr., Belverd E. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2012, Vol. 11 Issue 1, p4-26. 23p ROMANIAN PROFESSIONAL ACCOUNTANTS' PERCEPTION ON THE DIFFERENTIAL FINANCIAL REPORTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES. Texto completo disponible By: Bunea, Ştefan; Săcărin, Marian; Minu, Mihaela. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2012, Vol. 11 Issue 1, p27-43. 17p ASSESSMENT OF THE IT GOVERNANCE PERCEPTION WITHIN THE ROMANIAN BUSINESS ENVIRONMENT. Texto completo disponible By: Năstase, Pavel; Unchiaşu, Simona Felicia. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2012, Vol. 11 Issue 1, p44-55. 12p SOCIAL NETWORKING AS AN ALTERNATIVE ENVIRONMENT FOR EDUCATION. Texto completo disponible By: Stanciu, Andrei; Mihai, Florin; Aleca, Ofelia. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2012, Vol. 11 Issue 1, p56-75. 20p SEMANTIC ANNOTATION AND ASSOCIATION OF WEB DOCUMENTS: A PROPOSAL FOR SEMANTIC MODELING IN THE CONTEXT OF E-RECRUITMENT IN THE IT FIELD. Texto completo disponible By: Ionescu, Bogdan; Ionescu, Iuliana; Florescu, Vasile; Tinca, Andrei. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2012, Vol. 11 Issue 1, p76-96. 21p 89 VADEMÉCUM Ven conmigo ASSURANCE ON THE RELIABILITY OF MOBILE PAYMENT SYSTEM AND ITS EFFECTS ON ITS' USE: AN EMPIRICAL EXAMINATION. Texto completo disponible By: Meharia, Priyanka. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2012, Vol. 11 Issue 1, p97-111. 15p CORPORATE GOVERNANCE, INTERNAL AUDIT AND ENVIRONMENTAL AUDIT - THE PERFORMANCE TOOLS IN ROMANIAN COMPANIES. Texto completo disponible By: Radu, Maria. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2012, Vol. 11 Issue 1, p112-130. 19p THE FINANCIAL AUDITOR'S RISK BEHAVIOUR - THE INFLUENCE OF AGE ON RISK BEHAVIOUR IN A FINANCIAL AUDIT CONTEXT. Texto completo disponible By: Ionescu, Iancu Octavian; Ţurlea, Eugeniu. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 4, p444-458. 15p EXPLORATORY STUDY ON SOCIAL AND ENVIRONMENTAL REPORTING OF EUROPEAN COMPANIES IN CRISES PERIOD. Texto completo disponible By: Lungu, Camelia Iuliana; Caraiani, Chiraţa; Dascălu, Cornelia; Guşe, Raluca Gina. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 4, p459-478. 20p INFLUENCE FACTORS FOR THE CHOICE OF A SOFTWARE DEVELOPMENT METHODOLOGY. Texto completo disponible By: Geambaşu, Cristina Venera; Jianu, Iulia; Jianu, Ionel; Gavrilă, Alexandru. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 4, p479-494. 16p USING CONTROL FRAMEWORKS TO MAP RISKS IN WEB 2.0 APPLICATIONS. Texto completo disponible By: Rudman, Riaan J. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 4, p495-515. 21p ENTERPRISE 2.0 - IS THE MARKET READY? Texto completo disponible By: Mangiuc, Dragoş Marian. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 4, p516-534. 19p AN ECONOMETRIC ANALYSIS OF THE OPERATING PROFIT OF ROMANIAN COMPANIES. Texto completo disponible By: Deaconu, Adriana. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 4, p535-546. 12p FLEXIBILIZING THE TERMINATION OF THE EMPLOYMENT CONTRACT: PROS AND CONS. Texto completo disponible By: Dimitriu, Raluca. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 4, p547-563. 17p IMPACTS AND CHANGES IN THE ACCOUNTING POLICIES AFTER THE IAS ADOPTION: A COMPARISON BETWEEN THE MANUFACTURING AND THE COMMERCIAL SECTOR IN GREECE. Texto completo disponible By: Karatzimas, Sotirios; Zounta, Stella; Kyriakidou, Vagia. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 3, p302-317. 16p 90 VADEMÉCUM Ven conmigo PROPERTIES OF ANALYSTS' FORECASTS FOR ROMANIAN LISTED COMPANIES: HOW MUCH DO FIRM-SPECIFIC FACTORS MATTER? Texto completo disponible By: Ionaşcu, Mihaela. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 3, p318-325. 8p VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS: EVIDENCE FROM THE LARGEST THREE EUROPEAN CAPITAL MARKETS. Texto completo disponible By: Müller, Victor-Octavian. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 3, p326-350. 25p A HYBRID DEVICE OF SELF ORGANIZING MAPS (SOM) AND MULTIVARIATE ADAPTIVE REGRESSION SPLINES (MARS) FOR THE FORECASTING OF FIRMS' BANKRUPTCY. Texto completo disponible By: De Andrés, Javier; Sánchez-Lasheras, Fernando; Lorca, Pedro; De Cos Juez, Francisco Javier. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 3, p351-374. 24p A HISTORICAL APPROACH OF CHANGE IN MANAGEMENT ACCOUNTING TOPICS PUBLISHED IN ROMANIA. Texto completo disponible By: Dumitru, Madalina; Calu, Daniela Artemisa; Gorgan, Catalina; Calu, Adriana. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 3, p375-396. 22p STOCK INVESTORS' RESPONSE TO DISCLOSURES OF MATERIAL WEAKNESSES IN INTERNAL CONTROL. Texto completo disponible By: Dobre, Mirela. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 3, p397-423. 27p THE IMPACT OF TELEWORKING ON THE AUDIT MISSION. Texto completo disponible By: Nastase, Pavel; Ionescu, Corina. Accounting & Management Information Systems / Contabilitate si Informatica de Gestiune. 2011, Vol. 10 Issue 3, p424-436. 13p Advances in Accounting, Perceptions and attitudes toward corporate website presence and its use in investor relations in the Jordanian context Pages 1-10 Naser M. AbuGhazaleh, Amer Qasim, Ayman E. Haddad External auditors' willingness to rely on the work of internal auditors: The influence of work style and barriers to cooperation Pages 11-21 Richard G. Brody Managing specific accruals vs. structuring transactions: Evidence from banking industry Pages 22-37 Xiaoyan Cheng 91 VADEMÉCUM Ven conmigo A two-state analysis of estate taxes and charitable bequests from the most generous decedents Pages 38-48 Steven A. Hanke, Ted D. Englebrecht, Hui Di, Timothy Bisping Rate regulation of U.S. electric utilities: Does it deter earnings management? Pages 49-63 K.E. Hughes II, Joseph A. Johnston, Joseph B. Omonuk, Michael T. Dugan The effect of a decision aid on risk aversion in capital investment decisions Pages 64-74 Govind Iyer, Deborah McBride, Philip Reckers An examination of anonymous and non-anonymous fraud reporting channels Pages 88-95 Steven E. Kaplan, Kurt Pany, Janet Samuels, Jian Zhang A study of firms surrounding the threshold of Sarbanes–Oxley Section 404 Compliance Pages 96-110 Maria E. Nondorf, Zvi Singer, Haifeng You Intellectual capital disclosures by South African companies: A longitudinal investigation Pages 111-119 Maina Michael Wagiciengo, Ataur Rahman Belal Split-share reform and earnings management: Evidence from China Pages 120-127 Haiyan Jiang, Ahsan Habib Value relevance of analyst earnings forecasts in emerging markets Pages 128-137 Irene Karamanou Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa Pages 138-146 Hector Perera, Lorne Cummings, Frances How is the IFRS for SME accepted in the European context? An analysis of the homogeneity among European countries, users and preparers in the European commission questionnaire Pages 147-156 Alberto Quagli, Paola Paoloni The use of the Internet for corporate reporting in the Mercosur (Southern common market): The Argentina case Pages 157-167 Fatima Alali, Silvia Romero 92 VADEMÉCUM Ven conmigo The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt Pages 168-178 Khaled Samaha, Khaled Dahawy, Khaled Hussainey, Pamela Stapleton Improving earnings quality: The effect of reporting incentives and accounting standards Pages 179-188 Christoph Watrin, Robert Ullmann Corporate governance, earnings management, and IFRS: Empirical evidence from Chinese domestically listed companies Pages 189-192 Ying Wang, Michael Campbell Quality of reported earnings by Chinese firms: The influence of ownership structure Pages 193-199 Wei Xu, Kun Wang, Asokan Anandarajan African Journal of Accounting, Economics, Finance & Banking Research LOAN PRICING, FINANCIAL INTERMEDIATION AND LOAN COSTS IN UGANDA'S DEPOSIT TAKING INSTITUTIONS. Texto completo disponible By: Kamukama, Nixon; Natamba, Bazinzi. African Journal of Accounting, Economics, Finance & Banking Research. 2011, Vol. 7 Issue 7, p1-13 THE DYNAMICS OF INITIAL PRICE OFFERINGS IN DEREGULATED EMERGING AFRICAN CAPITAL MARKETS. Texto completo disponible By: Achua, Joseph K. African Journal of Accounting, Economics, Finance & Banking Research. 2011, Vol. 7 Issue 7, p14-35. 22p DICHOTOMY OF INTEREST RATE DEREGULATION POLICY IMPLICATIONS TO SME PERFORMANCE IN NIGERIA. Texto completo disponible By: Obokoh, Lawrence Ogechukwu; Ehiobuche, Chris; Akinlo, A. E. African Journal of Accounting, Economics, Finance & Banking Research. 2011, Vol. 7 Issue 7, p36-50. 15p THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND FIRM PERFORMANCE: EVIDENCE FROM NIGERIAN LISTED COMPANIES. Texto completo disponible By: Tsegba, Ioraver N.; Ezi-Herbert, Wilson. African Journal of Accounting, Economics, Finance & Banking Research. 2011, Vol. 7 Issue 7, p51-63. 13p FOREIGN DIRECT INVESTMENT AND DEVELOPMENT OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA. Texto completo disponible By: Subair, Kola; Salihu, Olalekan. African Journal of Accounting, Economics, Finance & Banking Research. 2011, Vol. 7 Issue 7, p64-77. 14p 93 VADEMÉCUM Ven conmigo Australasian Accounting Business & Finance Journal The Moral Reasoning of Public Accountants in the Development of a Code of Ethics: the Case of Indonesia. Detalle disponible únicamente By: Gaffikin, M. J. R.; Lindawati, A. S. L. Australasian Accounting Business & Finance Journal. Mar2012, Vol. 6 Issue 1, p3-27. 25p Pre Managed Earnings Benchmarks and Earnings Management of Australian Firms. Detalle disponible únicamente By: Lan Sun; Rath, Subhrendu. Australasian Accounting Business & Finance Journal. Mar2012, Vol. 6 Issue 1, p29-55. 27p Ownership Structure and Earnings Management: Evidence from Portugal. Detalle disponible únicamente By: Alves, Sandra. Australasian Accounting Business & Finance Journal. Mar2012, Vol. 6 Issue 1, p57-73. 17p Unrelated Diversification and Firm Performance: 1980-2007 Evidence from Italy. Detalle disponible únicamente By: La Rocca, Maurizio; Staglianò, Raffaele. Australasian Accounting Business & Finance Journal. Mar2012, Vol. 6 Issue 1, p75-82. 8p GDP Growth and the Interdependency of Volatility Spillovers. Detalle disponible únicamente By: Karunanayake, Indika; Valadkhani, Abbas; O'Brien, Martin. Australasian Accounting Business & Finance Journal. Mar2012, Vol. 6 Issue 1, p83-96. 14p Stock Market Reaction to Terrorist Attacks: Empirical Evidence from a Front Line State. Detalle disponible únicamente By: Suleman, Muhammad Tahir. Australasian Accounting Business & Finance Journal. Mar2012, Vol. 6 Issue 1, p97-110. 14p Anybody can do Value at Risk: A Nonparametric Teaching Study. Detalle disponible únicamente By: Powell, Robert J.; Yun Hsing (Y H) Cheung. Australasian Accounting Business & Finance Journal. Mar2012, Vol. 6 Issue 1, p111-123. 13p British Accounting Review Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil Pages 53-67 Alexsandro Broedel Lopes, Martin Walker Reflections and projections: A decade of Intellectual Capital Accounting Research Pages 68-82 James Guthrie, Federica Ricceri, John Dumay The effect of audit committee characteristics on intellectual capital disclosure Pages 98-110 Jing Li, Musa Mangena, Richard Pike 94 VADEMÉCUM Ven conmigo Tax planning, corporate governance and equity value Pages 111-124 Nor Shaipah Abdul Wahab, Kevin Holland Risk Appraisal and Venture Capital in High Technology New Ventures Pages 125-126 Robert Hudson Insights from accounting history: Selected writings of Stephen Zeff Pages 127-128 Gary John Previts Critical Perspectives on Accounting Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy Pages 1-16 Claire Dambrin, Caroline Lambert Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS Pages 17-35 Catriona Paisey, Nicholas J. Paisey The erosion of jurisdiction: Auditing in a market value accounting regime Pages 36-53 Jean-Hubert Smith-Lacroix, Sylvain Durocher, Yves Gendron Qualitative management accounting research: Assessing deliverables and relevance Pages 54-70 Lee D. Parker Commentary on Parker: Groundhog Day and optimism Pages 71-77 Jane Broadbent On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas Pages 78-82 Wai Fong Chua, Habib Mahama Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance” Pages 83-88 Alan J. Richardson 95 VADEMÉCUM Ven conmigo Accounting quest for global understanding Page 89 Ana Zorio Ambiguous but tethered: An accounting basis for sustainability reporting Pages 93-106 George Joseph Risky business: Socializing asbestos risk and the hybridization of accounting Pages 107-116 Lee C. Moerman, Sandra L. van der Laan Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation Pages 117-133 Simon D. Norton Accounting and the welfare state: The missing link Pages 134-152 Tim-Frederik Oehr, Jochen Zimmermann Engines of Extravagance’: The privatised British railway rolling stock industry Pages 153-167 Sean McCartney, John Stittle Another angle on the Lee Parker debate Pages 168-169 Lyn Daff Accountability and Accounterability Pages 177-182 John Francis McKernan, Ken McPhail The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability Pages 183-200 Alan Lowe, Joanne Locke, Andy Lymer Understandings of accountability: an autoethnographic account using metaphor Pages 201-212 Jane Gibbon Accountability and corporate governance of public private partnerships Pages 213-229 Jean Shaoul, Anne Stafford, Pamela Stapleton Contesting public accountability: A dialogical exploration of accountability and social housing Pages 230-243 Stewart Smyth 96 VADEMÉCUM Ven conmigo Accounterability and the problematics of accountability Pages 244-257 Vassili Joannides Accountability as aporia, testimony, and gift Pages 258-278 John Francis McKernan European Accounting Review The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions. Detalle disponible únicamente By: Vanstraelen, Ann; Schelleman, Caren; Meuwissen, Roger; Hofmann, Isabell. European Accounting Review. 2012, Vol. 21 Issue 2, p193-215. 23p Economic Consequences of Accounting Enforcement Reforms: The Case of Germany. Detalle disponible únicamente By: Ernstberger, Jürgen; Stich, Michael; Vogler, Oliver. European Accounting Review. 2012, Vol. 21 Issue 2, p217-251. 35p Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two-Tier Mechanism in Germany. Detalle disponible únicamente By: Hitz, Jörg-Markus; Ernstberger, Jürgen; Stich, Michael. European Accounting Review. 2012, Vol. 21 Issue 2, p253-281. 29p Capital Allocation Effects of Financial Reporting Regulation and Enforcement. Detalle disponible únicamente By: Königsgruber, Roland. European Accounting Review. 2012, Vol. 21 Issue 2, p283296. 14p Value-Driving Activities in Euro-Zone Banks. Detalle disponible únicamente By: Isidro, Helena; Grilo, David. European Accounting Review. 2012, Vol. 21 Issue 2, p297-341. 45p IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice. Detalle disponible únicamente By: Kvaal, Erlend; Nobes, Christopher. European Accounting Review. 2012, Vol. 21 Issue 2, p343-371. 29p Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice. Detalle disponible únicamente By: Richardson, A. William; Roubi, Raafat R.; Soonawalla, Kazbi. European Accounting Review. 2012, Vol. 21 Issue 2, p373-393. 21p The Effects of Tolerance for Ambiguity and Task Uncertainty on the Balanced and Combined Use of Project Controls. Detalle disponible únicamente By: Ylinen, Mika; Gullkvist, Benita. European Accounting Review. 2012, Vol. 21 Issue 2, p395-415. 21p The Influence of Political Forces on Financial Reporting and Capital Market Activity. Detalle disponible únicamente European Accounting Review. 2012, Vol. 21 Issue 2, p417-418. 2p 97 VADEMÉCUM Ven conmigo The British Accounting Review: The Global Financial Crisis and Accounting (submission date 16 December 2012). Detalle disponible únicamente European Accounting Review. 2012, Vol. 21 Issue 2, p419-420. 2p. Auditors as Regulatory Actors: The Role of Auditors in Banking Regulation in Switzerland. Detalle disponible únicamente By: Dewing, Ian P.; Russell, Peter O. European Accounting Review. 2012, Vol. 21 Issue 1, p1-28. 28p Governance Role of Auditors and Legal Environment: Evidence from Corporate Disclosure Transparency. Detalle disponible únicamente By: Han, Sam; Kang, Tony; Yoo, Yong Keun. European Accounting Review. 2012, Vol. 21 Issue 1, p29-50. 22p Quality Control through Venetian Blinds: Regulating the Swedish Auditing Industry. Detalle disponible únicamente By: Jonnergård, Karin. European Accounting Review. 2012, Vol. 21 Issue 1, p51-85. 35p The Basu Measure as an Indicator of Conditional Conservatism: Evidence from UK Earnings Components. Detalle disponible únicamente By: Hsu, Audrey; O'Hanlon, John; Peasnell, Ken. European Accounting Review. 2012, Vol. 21 Issue 1, p87-113. 27p Determinants of Quantitative Information Withholding in Annual Reports. Detalle disponible únicamente By: Depoers, Florence; Jeanjean, Thomas. European Accounting Review. 2012, Vol. 21 Issue 1, p115-151. 37p The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture. Detalle disponible únicamente By: Chand, Parmod; Cummings, Lorne; Patel, Chris. European Accounting Review. 2012, Vol. 21 Issue 1, p153-182. 30p Compensation and Organisational Performance: Theory, Research and Practice (1 Edition). Detalle disponible únicamente By: Franco, Francesca. European Accounting Review. 2012, Vol. 21 Issue 1, p183-186. 4p Interviews – Learning the Craft of Qualitative Research Interviewing. Detalle disponible únicamente By: Franco, Francesca. European Accounting Review. 2012, Vol. 21 Issue 1, p186-189. 4p Management Accounting Research in the Wake of the Crisis: Some Reflections. Detalle disponible únicamente By: Van der Stede, Wim A. European Accounting Review. 2011, Vol. 20 Issue 4, p605623. 19p Accounting in Transitional and Emerging Market Economies. Detalle disponible únicamente By: Ezzamel, Mahmoud; Xiao, Jason Zezhong. European Accounting Review. 2011, Vol. 20 Issue 4, p625-637. 13p Performance Measurement and Incentive Compensation: An Empirical Analysis and Comparison of Chinese and Western Firms' Practices. Detalle disponible únicamente By: Merchant, Kenneth A.; 98 VADEMÉCUM Ven conmigo Van der Stede, Wim A.; Lin, Thomas W.; Yu, Zengbiao. European Accounting Review. 2011, Vol. 20 Issue 4, p639-667. 29p The Information Content of Earnings Components: Evidence from the Chinese Stock Market. Detalle disponible únicamente By: Chen, Gongmeng; Firth, Michael; Ning Gao, Daniel. European Accounting Review. 2011, Vol. 20 Issue 4, p669-692. 24p Economic Transition and Accounting System Reform in Vietnam. Detalle disponible únicamente By: Phuong, Nguyen Cong; Richard, Jacques. European Accounting Review. 2011, Vol. 20 Issue 4, p693-725. 33p CPA-Firm Merger: An Investigation of Audit Quality. Detalle disponible únicamente By: Wang, Taychang; Liu, Chiawen; Chang, Chien-Heng Jennifer. European Accounting Review. 2011, Vol. 20 Issue 4, p727-761. 35p Management Accounting: Retrospect and Prospect. Detalle disponible únicamente By: Hopper, Trevor. European Accounting Review. 2011, Vol. 20 Issue 4, p763-767. 5p Experiencing Change in German Controlling – Management Accounting in a Globalized World. Detalle disponible únicamente By: Becker, Sebastian D. European Accounting Review. 2011, Vol. 20 Issue 4, p767-771. 5p Managing Organizational Culture for Effective Internal Control. From Practice to Theory. Detalle disponible únicamente By: Palermo, Tommaso. European Accounting Review. 2011, Vol. 20 Issue 4, p771-774. 4p Journal of Human Resource Costing & Accounting Framing numbers "at a distance": intangible performance reporting in a theater Sundström, Andreas. Journal of HRCA : Human Resource Costing & Accounting 15. 4 (2011): 260-278 The impact of human resource disclosure on corporate image América Alvarez Dominguez. Journal of HRCA : Human Resource Costing & Accounting 15. 4 (2011): 279-298 Conflicting conceptualizations of human resource accounting Steen, Adam; Welch, Denice; McCormack, Darcy. Journal of HRCA : Human Resource Costing & Accounting 15. 4 (2011): 299312 Is intellectual capital-based strategy market-based or resource-based? Galabova, Lidia; Ahonen, Guy. Journal of HRCA : Human Resource Costing & Accounting 15. 4 (2011): 313-327 Intelligent Systems in Accounting, Finance & Management 99 VADEMÉCUM Ven conmigo BEYOND THE NUMBERS: MINING THE ANNUAL REPORTS FOR HIDDEN CUES INDICATIVE OF FINANCIAL STATEMENT FRAUD. Detalle disponible únicamente By: Goel, Sunita; Gangolly, Jagdish. Intelligent Systems in Accounting, Finance & Management. Apr-Jun2012, Vol. 19 Issue 2, p75-89. 15p USING NEURAL NETS TO COMBINE INFORMATION SETS IN CORPORATE BANKRUPTCY PREDICTION. Detalle disponible únicamente By: Peat, Maurice; Jones, Stewart. Intelligent Systems in Accounting, Finance & Management. Apr-Jun2012, Vol. 19 Issue 2, p90-101. 12p EMPIRICAL ANALYSIS OF SPECULATIVE ATTACKS WITH CONTRACTIONARY REAL EFFECTS. Detalle disponible únicamente By: Arciniegas Rueda, Ismael. Intelligent Systems in Accounting, Finance & Management. Apr-Jun2012, Vol. 19 Issue 2, p102-127. 26p PRICING AND HEDGING SHORT STERLING OPTIONS USING NEURAL NETWORKS. Detalle disponible únicamente By: Chen, Fei; Sutcliffe, Charles. Intelligent Systems in Accounting, Finance & Management. Apr-Jun2012, Vol. 19 Issue 2, p128-149. 22p A RADIAL BASIS FUNCTION APPROACH TO EARNINGS FORECAST. Detalle disponible únicamente By: Biscontri, Robert G. Intelligent Systems in Accounting, Finance & Management. Jan-Mar2012, Vol. 19 Issue 1, p1-18. 18p LINEAR RELATIONSHIP BETWEEN THE AUD/USD EXCHANGE RATE AND THE RESPECTIVE STOCK MARKET INDICES: A COMPUTATIONAL FINANCE PERSPECTIVE. Detalle disponible únicamente By: Imam, Tasadduq; Tickle, Kevin; Ahmed, Abdullahi; Guo, William. Intelligent Systems in Accounting, Finance & Management. Jan-Mar2012, Vol. 19 Issue 1, p19-42. 24p INTEGRATED METAHEURISTIC OPTIMIZATION OF 130-30 INVESTMENT-STRATEGY-BASED LONG-SHORT PORTFOLIOS. Detalle disponible únicamente By: Vijayalakshmi Pai, G.A.; Michel, Thierry. Intelligent Systems in Accounting, Finance & Management. Jan-Mar2012, Vol. 19 Issue 1, p43-74. 32p NEURO-GENETIC PREDICTIONS OF CURRENCY CRISES. Detalle disponible únicamente By: Sarlin, Peter; Marghescu, Dorina. Intelligent Systems in Accounting, Finance & Management. OctDec2011, Vol. 18 Issue 4, p145-160. 16p BUSINESS INTELLIGENCE (BI) SUCCESS AND THE ROLE OF BI CAPABILITIES. Detalle disponible únicamente By: Isik, Oyku; Jones, Mary C.; Sidorova, Anna. Intelligent Systems in Accounting, Finance & Management. Oct-Dec2011, Vol. 18 Issue 4, p161-176. 16p PROBABILISTIC APPROACHES FOR CREDIT SCREENING AND BANKRUPTCY PREDICTION. Detalle disponible únicamente By: Pendharkar, Parag C. Intelligent Systems in Accounting, Finance & Management. Oct-Dec2011, Vol. 18 Issue 4, p177-193. 17p BUILDING AND EVOLVING DATA WAREHOUSING AND BUSINESS INTELLIGENCE ARTEFACTS: THE CASE OF SYSCO. Detalle disponible únicamente By: O'Leary, Daniel E. 100 VADEMÉCUM Ven conmigo Intelligent Systems in Accounting, Finance & Management. Oct-Dec2011, Vol. 18 Issue 4, p195-213. 19p CREDIT SCORING, STATISTICAL TECHNIQUES AND EVALUATION CRITERIA: A REVIEW OF THE LITERATURE. Texto completo disponible By: Abdou, Hussein A.; Pointon, John. Intelligent Systems in Accounting, Finance & Management. Apr-Sep2011, Vol. 18 Issue 2/3, p59-88. 30p MODELLING THE ADAPTATION OF BUSINESS CONTINUITY PLANNING BY BUSINESSES USING NEURAL NETWORKS. Texto completo disponible By: Asgary, Ali; Naini, Ali Sadeghi. Intelligent Systems in Accounting, Finance & Management. Apr-Sep2011, Vol. 18 Issue 2/3, p89-104. 16p RST-GCBR-CLUSTERING-BASED RGA-SVM MODEL FOR CORPORATE FAILURE PREDICTION. Texto completo disponible By: Telmoudi, Fedya; El Ghourabi, Mohamed; Limam, Mohamed. Intelligent Systems in Accounting, Finance & Management. Apr-Sep2011, Vol. 18 Issue 2/3, p105-120. 16p THE USE OF SOCIAL MEDIA IN THE SUPPLY CHAIN: SURVEY AND EXTENSIONS. Texto completo disponible By: O'leary, Daniel E. Intelligent Systems in Accounting, Finance & Management. Apr-Sep2011, Vol. 18 Issue 2/3, p121-144. 24p AN EVOLUTIONARY MULTI-OBJECTIVE OPTIMIZATION OF TRADING RULES IN CALL MARKETS. Texto completo disponible By: Li, Xinyang; Krause, Andreas. Intelligent Systems in Accounting, Finance & Management. Jan-Mar2011, Vol. 18 Issue 1, p1-14. 14p VISUAL PREDICTIONS OF CURRENCY CRISES USING SELF-ORGANIZING MAPS. Texto completo disponible By: Sarlin, Peter; Marghescu, Dorina. Intelligent Systems in Accounting, Finance & Management. Jan-Mar2011, Vol. 18 Issue 1, p15-38. 24p NEURO-FUZZY TIME-SERIES ANALYSIS OF LARGE-VOLUME DATA. Texto completo disponible By: Schott, Jeff; Kalita, Jugal. Intelligent Systems in Accounting, Finance & Management. Jan-Mar2011, Vol. 18 Issue 1, p39-57. 19p International Journal of Accounting Information Systems The evolution and future of XBRL research Pages 83-90 Michael Alles, Roger Debreceny Will XBRL improve corporate governance?: A framework for enhancing governance decision making using interactive data Pages 91-108 Michael Alles, Maciej Piechocki 101 VADEMÉCUM Ven conmigo The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model Pages 109-140 Dave Henderson, Steven D. Sheetz, Brad S. Trinkle XBRL and open data for global financial ecosystems: A linked data approach Pages 141-162 Seán O'Riain, Edward Curry, Andreas Harth IFRS Taxonomy and financial reporting practices: The case of Italian listed companies Pages 163-180 Diego Valentinetti, Michele A. Rea The impact of tagging qualitative financial information on investor decision making: Implications for XBRL Pages 2-20 Vicky Arnold, Jean C. Bedard, Jillian R. Phillips, Steve G. Sutton Role of IT executives in the firm's ability to achieve competitive advantage through IT capability Pages 21-40 Jee-Hae Lim, Theophanis C. Stratopoulos, Tony S. Wirjanto A review of dashboards in performance management: Implications for design and research Pages 41-59 Ogan M. Yigitbasioglu, Oana Velcu An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners Pages 60-79 Dale Stoel, Douglas Havelka, Jeffrey W. Merhout Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions? Pages 243-258 Vicky Arnold, Jean C. Bedard, Jillian R. Phillips, Steve G. Sutton The judgmental effects of strategy maps in balanced scorecard performance evaluations Pages 259-279 Rajiv D. Banker, Hsihui Chang, Mina Pizzini IT internal control weaknesses and firm performance: An organizational liability lens Pages 280-304 M. Dale Stoel, Waleed A. Muhanna On the use of partial least squares path modeling in accounting research Pages 305-328 Lorraine Lee, Stacie Petter, Dutch Fayard, Shani Robinson 102 VADEMÉCUM Ven conmigo International Journal of Business, Accounting, & Finance MEASURING AGENCY COST PREMIUM IN FUNDS MANAGEMENT. Texto completo disponible By: Quintero, Socorro; Shaw, Ron; Ma, Aixin; Baur, Michael. International Journal of Business, Accounting, & Finance. Winter2012, Vol. 6 Issue 1, p1-11. 11p IMPROVING CORRECT CLASSIFICATION RATES IN BOND RATING STUDIES. Texto completo disponible By: Tallapally, Pavani; Luehlfing, Michael S.; Cochran, James J.; Johnson, Gene H.; Motha, Madhu. International Journal of Business, Accounting, & Finance. Winter2012, Vol. 6 Issue 1, p12-24. 13p DATA GOVERNANCE CHALLENGES FACING CONTROLLERS. Texto completo disponible By: Rickards, Robert C.; Ritsert, Rolf. International Journal of Business, Accounting, & Finance. 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International Journal of Business, Accounting, & Finance. Winter2012, Vol. 6 Issue 1, p75-91. 17p KEEPING EMPLOYEES HONEST: A MATTER OF CORPORATE CULTURE, CHANGES IN EMPLOYEE LIFESTYLE, OR GREED. Texto completo disponible By: Enofe, Augustine; Amaria, Pesi; Hope, Man. International Journal of Business, Accounting, & Finance. Winter2012, Vol. 6 Issue 1, p92-123. 31p THE IMPACT OF STOCK PRICES RETURN, ENERGY PRICES RETURN, AND EXCHANGE RATE CHANGES ON ORANGE JUICE FUTURES PRICE RETURN. Texto completo disponible By: Moussa, Fouad K. International Journal of Business, Accounting, & Finance. Winter2012, Vol. 6 Issue 1, p124-131. 8p 103 VADEMÉCUM Ven conmigo INTEST RATES, INSURANCE CAPACITY AND CYCLICAL UNDERWRITING PROFITS REVISITED. Texto completo disponible By: Kang, Han B. International Journal of Business, Accounting, & Finance. Winter2012, Vol. 6 Issue 1, p132-141. 10p FINANCIAL LITERACYAND CHARACTERISTICS OF CHAPTER 13 DEBTORS. 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Fall2011, Vol. 5 Issue 2, p144-155. 12p International Journal of Government Auditing Reflections from OLACEFS Auditing 39. 2 (Apr 2012): 1-3 Faggioni, Carlos Pólit. International Journal of Government Lifting All INTOSAI Regions toward Auditing Excellence Nombembe, Terence. International Journal of Government Auditing 39. 2 (Apr 2012): 4-5 Making Performance Audits More Responsive van der Knaap, Peter. International Journal of Government Auditing 39. 2 (Apr 2012): 10-13 Overcoming Barriers between the Internal and External Audit Functions in Malta Zammit, Sharon; Baldacchino, Peter. International Journal of Government Auditing 39. 2 (Apr 2012): 14-18 Auditors and Effective Communication Skills Government Auditing 39. 2 (Apr 2012): 19 Khosravi, Hassan. International Journal of Spotlight on ISSAIs Matthiasen, Mette E. International Journal of Government Auditing 39. 2 (Apr 2012): 20-21 Donor Perspectives on SAIs, INTOSAI, and the INTOSAI-Donor Cooperation Anonymous. International Journal of Government Auditing 39. 2 (Apr 2012): 22-24 Developments in the CAROSAI Region James-Bonnette, Averil; Swarbrick, Alaistair. International Journal of Government Auditing 39. 1 (Jan 2012): 1The World Is Desperate for an Independent Voice of Reason Nombembe, Terence. International Journal of Government Auditing 39. 1 (Jan 2012): 4Chamber of Accounts Marks 10th Anniversary Anonymous. International Journal of Government Auditing 39. 1 (Jan 2012): 7-8 SAI Administrative Restructuring Auditing 39. 1 (Jan 2012): 8-9. Anonymous. International Journal 105 VADEMÉCUM Ven conmigo of Government Tribunal on Financial Violations Inaugurated Anonymous. International Journal of Government Auditing 39. 1 (Jan 2012): 8 Court of Audit Hosts First Into-SAINT Moderator Training Anonymous. International Journal of Government Auditing 39. 1 (Jan 2012): 9 II International Conference against Corruption Anonymous. 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International Journal of Government Auditing 38. 4 (Oct 2011): 19-20 International Review of Accounting, Banking & Finance The Timing of Insider Trades around Earnings Announcements: Evidence from CEOs, CFOs, and COOs.Full Text Available By: Yong-Chul Shin; Weimin Wang. International Review of Accounting, Banking & Finance, 2011, Vol. 3 Issue 1, preceding p1-23, 23p Financial Theory, Breakdown of Separation Theorems, and Corporate Policies.Full Text Available By: Hung-Gay Fung; Jot Yau; Gaiyan Zhang. International Review of Accounting, Banking & Finance, 2011, Vol. 3 Issue 1, p24-42, 19p Hands in the Cookie Jar? The Case of Management Buyouts.Full Text Available By: Kai Chen; Yong-Cheol Kim; Marcus, Richard D.. International Review of Accounting, Banking & Finance, 2011, Vol. 3 Issue 1, p43-69, 27p Can the Street Information Improve the Corporate Distress Diagnosis? Evidence from Taiwan.Full Text Available By: Meng-Fen Hsieh; Jui-Chang Cheng. International Review of Accounting, Banking & Finance, 2011, Vol. 3 Issue 1, p70-92, 23p 106 VADEMÉCUM Ven conmigo Issues in Accounting Education A Descriptive Study of Institutional Characteristics of the Introductory Accounting Course. Texto completo disponible By: Duchac, Jonathan E.; Amoruso, Anthony J. Issues in Accounting Education. Feb2012, Vol. 27 Issue 1, p1-16. 16p From Student to Accounting Professional: A Longitudinal Study of the Filtering Process. Texto completo disponible By: Swain, Monte R.; Olsen, Kari Joseph. Issues in Accounting Education. Feb2012, Vol. 27 Issue 1, p17-52. 36p Improving Student Satisfaction in a First-Year Undergraduate Accounting Course by Team Learning. Texto completo disponible By: Opdecam, Evelien; Everaert, Patricia. Issues in Accounting Education. Feb2012, Vol. 27 Issue 1, p53-82. 30p A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS. Texto completo disponible By: Coetzee, Stephen A.; Schmulian, Astrid. 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Feb2012, Vol. 27 Issue 1, p247-266. 20p Using a "Daily Motivational Quiz" to Increase Student Preparation, Attendance, and Participation. Texto completo disponible By: Braun, Karen Wilken; Sellers, R. Drew. Issues in Accounting Education. Feb2012, Vol. 27 Issue 1, p267-279. 13p Articulation Agreements: No Credits Left Behind. Texto completo disponible By: Montague, Norma R. Issues in Accounting Education. Feb2012, Vol. 27 Issue 1, p281-298. 18p. An Integrated Approach to Beginning Financial Accounting and Finance Courses. Texto completo disponible By: McWilliams, Victoria B.; Peters, Michael F. Issues in Accounting Education. Feb2012, Vol. 27 Issue 1, p299-336. 38p The Financial Statement Interview: Intentional Learning in the First Accounting Course. Texto completo disponible By: Killian, Larita J.; Huber, Marsha M.; Brandon, Christopher D. Issues in Accounting Education. Feb2012, Vol. 27 Issue 1, p337-360. 24p Does the Use of Intelligent Learning and Assessment Software Enhance the Acquisition of Financial Accounting Knowledge? Texto completo disponible By: Baxter, Ryan J.; Thibodeau, Jay C. Issues in Accounting Education. Nov2011, Vol. 26 Issue 4, p647-656. 10p Improving Retention for Principles of Accounting Students: Ultra-Short Online Tutorials for Motivating Effort and Improving Performance. Texto completo disponible By: Sargent, Carol Springer; Borthick, A. Faye; Lederberg, Amy R. Issues in Accounting Education. Nov2011, Vol. 26 Issue 4, p657-679. 23p A Field Experiment Examining the Effects of Accounting Equation Emphasis and Transaction Scope on Students Learning to Journalize. Texto completo disponible By: Phillips, Fred; Heiser, Lindsay. Issues in Accounting Education. 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Aug2011, Vol. 26 Issue 3, p471-505. 35p North Carolina State University: Implementing ERP Student Modules. Texto completo disponible By: Bradford, Marianne. Issues in Accounting Education. Aug2011, Vol. 26 Issue 3, p507-520. 14p Breach of Data at TJX: An Instructional Case Used to Study COSO and COBIT, with a Focus on Computer Controls, Data Security, and Privacy Legislation. Texto completo disponible By: Cereola, Sandra J.; Cereola, Ronald J. Issues in Accounting Education. Aug2011, Vol. 26 Issue 3, p521-545. 25p 109 VADEMÉCUM Ven conmigo Koss Corporation Case: Trouble in Brew City. Texto completo disponible By: Daugherty, Brian; Neely, Daniel G. Issues in Accounting Education. Aug2011, Vol. 26 Issue 3, p547-568. 22p Accounting Fraud at CIT Computer Leasing Group, Inc. Texto completo disponible By: Michelman, Jeffrey E.; Gorman, Victoria; Trompeter, Gregory M. Issues in Accounting Education. Aug2011, Vol. 26 Issue 3, p569-591. 23p Wiki Art Gallery, Inc.: A Case for Critical Thinking. 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May2011, Vol. 26 Issue 2, p267-286. 20p Integrating Research into an Undergraduate Accounting Course. Texto completo disponible By: Irving, James H. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p287-303. 17p Generic Health Care Hospital: The Road to an Integrated Risk Management System. Texto completo disponible By: Burnaby, Priscilla; Hass, Susan; O'Reilly, Anthony. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p305-319. 15p Cilindro del Sur and United Gas Products: An International Application of the Strategic Cost Management Framework. Texto completo disponible By: Canace, Thomas G.; Juras, Paul E. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p321-339. 19p Ruckman, Inc.: Converting from U.S. GAAP to IFRS. Texto completo disponible By: Fay, Rebecca; Brozovsky, John A.; Lobingier, Patricia G. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p341-360. 20p Relating Operational and Financial Factors to Assess Risk and Identify Fraud in an Operational Setting. Texto completo disponible By: Gifford, Richard H.; Howe, Harry. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p361-376. 16p 110 VADEMÉCUM Ven conmigo The Central Florida Emphysema Foundation Audit: A Case Study of Personal and Professional Responsibility. Texto completo disponible By: Knipe, Patrick J.; Bitter, Michael E. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p377-389. 13p Kmart: Predicting Bankruptcy, Fresh Start Reporting, and Valuation of Distressed Securities. Texto completo disponible By: Lehavy, Reuven; Udpa, Suneel. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p391-419. 29p Fire the Big Box!? Texto completo disponible By: Zeller, Thomas L.; Palzer, Thomas J.; Tressler, Andrew D. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p421-438. 18p It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students? Texto completo disponible By: BrownLiburd, Helen L.; Porco, Barbara M. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p439-454. 16pb Auditing and Assurance Services: An Integrated Approach. Texto completo disponible By: DONNELLY, DAVID P. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p455-456. 2p Auditing and Assurance Services. Texto completo disponible By: WOODLAND, ANGELA M. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p457-458. 2p Auditing & Assurance Services: A Systematic Approach. Texto completo disponible By: THOMAS, C. WILLIAM (BILL). Issues in Accounting Education. May2011, Vol. 26 Issue 2, p458-459. 2p Principles of Auditing & Other Assurance Services. Texto completo disponible By: PAYNE, ELIZABETH A. Issues in Accounting Education. May2011, Vol. 26 Issue 2, p460-461. 2p Journal of Accounting, Auditing and Finance Reexamining the Relationship Between Audit and Nonaudit Fees: Dealing With Weak Instruments in Two-Stage Least Squares Estimation. Texto completo disponible By: Chan, Lilian; Chen, TaiYuan; Janakiraman, Surya; Radhakrishnan, Suresh. Journal of Accounting, Auditing & Finance. Jun2012, Vol. 27 Issue 3, p299-324. 26p Do Takeover Defenses Impair Equity Investors’ Perception of “Higher Quality” Earnings? Texto completo disponible By: Hwang, Lee-Seok; Lee, Woo-Jong. Journal of Accounting, Auditing & Finance. Jun2012, Vol. 27 Issue 3, p325-358. 34p Multiobjective Capital Structure Modeling: An Empirical Investigation of Goal Programming Model Using Accounting Proxies. Texto completo disponible By: Agarwal, Yamini; Iyer, K. Chandrashekar; Yadav, Surendra S. Journal of Accounting, Auditing & Finance. 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Mar2012, Vol. 27 Issue 2, p177-207. 31p The Amendment of IAS 39: Determinants of Reclassification Behavior and Capital Market Consequences. Texto completo disponible By: Paananen, Mari; Renders, Annelies; Shima, Kim M. Journal of Accounting, Auditing & Finance. Mar2012, Vol. 27 Issue 2, p208-235. 28p Contrarian Share Price Reactions to Earnings Surprises. Texto completo disponible By: Johnson, W. Bruce; Zhao, Rong. Journal of Accounting, Auditing & Finance. Mar2012, Vol. 27 Issue 2, p236-266. 31p An Examination of the Incremental Usefulness of Balance-Sheet Information Beyond Earnings in Explaining Stock Returns. Texto completo disponible By: Huang, Yuan; Zhang, Guochang. Journal of Accounting, Auditing & Finance. Mar2012, Vol. 27 Issue 2, p267-293. 27p Earnings Revisions in SEC Filings From Prior Preliminary Announcements. Texto completo disponible By: Hollie, Dana; Livnat, Joshua; Segal, Benjamin. Journal of Accounting, Auditing & Finance. 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Texto completo disponible By: Ding, Shujun; Qu, Baozhi; Zhuang, Zili. Journal of Accounting, Auditing & Finance. Sep2011, Vol. 26 Issue 4, p623640. 18p Does Enterprise Risk Management Increase Firm Value? Texto completo disponible By: McShane, Michael K.; Nair, Anil; Rustambekov, Elzotbek. Journal of Accounting, Auditing & Finance. Sep2011, Vol. 26 Issue 4, p641-658. 18p The Impact of IFRS on Accounting Quality in a Regulated Market: An Empirical Study of China. Texto completo disponible By: Liu, Chunhui; Yao, Lee J.; Hu, Nan; Liu, Ling. Journal of Accounting, Auditing & Finance. Sep2011, Vol. 26 Issue 4, p659-676. 18p Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services. Texto completo disponible By: Seetharaman, Ananth; Sun, Yan; Wang, Weimin. Journal of Accounting, Auditing & Finance. Sep2011, Vol. 26 Issue 4, p677-698. 22p Journal of Accounting and Public Policy Pro forma disclosures, audit fees, and auditor resignations Pages 237-257 Long Chen, Gopal Krishnan, Mikhail Pevzner Decomposition of progressivity and inequality indices: Inferences from the US federal income tax system Pages 258-276 Govind S. Iyer, Philip M.J. Reckers Political connections, tax benefits and firm performance: Evidence from China Pages 277-300 Wenfeng Wu, Chongfeng Wu, Chunyang Zhou, Jun Wu The impact of implied facilities cost of money subsidies on capital expenditures and the cost of debt in the defense industry Pages 301-319 Carolyn M. Callahan, Valaria P. Vendrzyk, Maureen G. Butler Client importance and audit partner independence Pages 320-336 Wuchun Chi, Edward B. Douthett Jr., Ling Lei Lisic Consulting revenue sharing, auditor effort and independence, and the regulation of auditor compensation Pages 139-160 Xiaohong Liu, Derek K. Chan 113 VADEMÉCUM Ven conmigo The effect of Regulation FD on the properties of management earnings forecasts Pages 161-184 Frank Heflin, William Kross, Inho Suk Compensation discussion and analysis (CD&A): Readability and management obfuscation Pages 185-203 Indrarini Laksmana, Wendy Tietz, Ya-Wen Yang Further evidence of earnings management and opportunistic behavior with principles-based accounting standards: The case of conditional asset retirement obligations Pages 204-225 James M. Fornaro, Hua-Wei Huang Comparing the top and the bottom income earners: Distribution of income and taxes in the United States Pages 226-234 Govind S. Iyer, Peggy Jimenez, Philip M.J. Reckers Reading between the lines: An empirical examination of qualitative attributes of financial analysts’ reports Pages 1-21 Brady Twedt, Lynn Rees Earnings quality and Rule 10b-5 securities class action lawsuits Pages 22-43 Keryn Chalmers, Vic Naiker, Farshid Navissi Do local governments present required disclosures for defined benefit pension plans? Pages 44-68 Thomas E. Vermeer, Alan K. Styles, Terry K. Patton Auditor mergers, audit quality and audit fees: Evidence from the PricewaterhouseCoopers merger in the UK Pages 69-85 Rong Ding, Yuping Jia Corporate social responsibility and tax aggressiveness: An empirical analysis Pages 86-108 Roman Lanis, Grant Richardson Takeover protection and managerial myopia: Evidence from real earnings management Pages 109-135 Yijiang Zhao, Kung H. Chen, Yinqi Zhang, Michael Davis 114 VADEMÉCUM Ven conmigo Journal of Accounting & Organizational Change Learning and the loosely coupled elements of control Sinikka Moilanen (pp. 136 - 159), View PDF (160kb) Were regulatory changes in reporting “abnormal items” justified?: Evidence of intra-period classificatory earnings management practices in Australia Robyn Cameron, Natalie Gallery (pp. 160 - 185) View PDF (153kb) Changing practice in accounting for service charges in commercial property: A longitudinal analysis Andrew Holt, Timothy Eccles, Peter Bond (pp. 186 - 209) View PDF (147kb) The influence of sustainability performance management practices on organisational sustainability performance David Gadenne, Lokman Mia, John Sands, Lanita Winata, George Hooi (pp. 210 - 235) View PDF (144kb) Tracking the professional identity changes of an accountancy institute: The New Zealand experience Mary Low, Howard Davey, Janet Davey (pp. 4 - 40) View PDF (555kb) | Strategies for change: adaptation to new accounting conditions Eric D. Carlström (pp. 41 - 61) View PDF (132kb) A study of sustainability verification practices: the French case Claire Gillet (pp. 62 - 84) View PDF (135kb) Publicly owned accounting firm consolidators: executive benefit expectations Mark Edward Pickering (pp. 85 - 119) View PDF (175kb) The evolutionary adoption framework: explaining the budgeting paradox André de Waal, Miriam Hermkens-Janssen, Arco van de Ven (pp. 316 - 336) View PDF (133kb) | Routines in management accounting research: further exploration Martin Quinn (pp. 337 - 357) View PDF (137kb) 115 VADEMÉCUM Ven conmigo Strategic management accounting and the strategising mindset in an English higher education institutional context Khaled Hutaibat, Larissa von Alberti-Alhtaybat, Khaldoon Al-Htaybat (pp. 358 - 390) View PDF (181kb) | Exploring a local council's change to an outcome measurement regime Chia Yie Tan, Beverley R. Lord, Russell Craig, Amanda Ball (pp. 391 - 407) View PDF (103kb) Journal of Accounting Education Knowing one’s place: The distribution of new accounting academics into a segmented labor market Pages 89-99 Timothy J. Fogarty, Donald V. Saftner, James R. Hasselback Expanding your accounting classroom with digital video technology Pages 100-121 Mark Holtzblatt, Norbert Tschakert Accounting for mergers and reverse mergers: An instructional assignment using SEC Form 10-K and S-4 disclosures Pages 122-141 Michael Schoderbek An approach to detecting plagiarism in spreadsheet assignments: A digital answer to digital cheating Pages 142-152 Anil Singh, George Mangalaraj, Aakash Taneja Introducing XBRL through a financial statement analysis project Pages 153-173 Mohamed I. Gomaa, Ariel Markelevich, Lewis Shaw Gemini Communications: A case applying revenue recognition standards Pages 174-190 Stephanie D. Grimm, Drew Hoag Journal of Business Finance & Accounting Market Underestimation of the Implications of R&D Increases for Future Earnings: The US Evidence. Detalle disponible únicamente By: Ali, Ashiq; Ciftci, Mustafa; Cready, William M. Journal of Business Finance & Accounting. Apr/May2012, Vol. 39 Issue 3/4, p289-314. 26p 116 VADEMÉCUM Ven conmigo The Timing of Quarterly 'Pro Forma' Earnings Announcements. Detalle disponible únicamente By: Brown, Nerissa C.; Christensen, Theodore E.; Elliott, W. Brooke. Journal of Business Finance & Accounting. Apr/May2012, Vol. 39 Issue 3/4, p315-359. 45p Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage. Detalle disponible únicamente By: Dickinson, Victoria; Sommers, Gregory A. Journal of Business Finance & Accounting. Apr/May2012, Vol. 39 Issue 3/4, p360-398. 39p Resources or Power? Implications of Social Networks on Compensation and Firm Performance. Detalle disponible únicamente By: Horton, Joanne; Millo, Yuval; Serafeim, George. Journal of Business Finance & Accounting. Apr/May2012, Vol. 39 Issue 3/4, p399-426. 28p IPO Survival in a Reputational Market. Detalle disponible únicamente By: Espenlaub, Susanne; Khurshed, Arif; Mohamed, Abdulkadir. Journal of Business Finance & Accounting. Apr/May2012, Vol. 39 Issue 3/4, p427-463. 37p Demand for Dividends: The Case of UK Water Companies. Detalle disponible únicamente By: Armitage, Seth. Journal of Business Finance & Accounting. Apr/May2012, Vol. 39 Issue 3/4, p464499. 36p Firm Valuation in Venture Capital Financing Rounds: The Role of Investor Bargaining Power. Detalle disponible únicamente By: Heughebaert, Andy; Manigart, Sophie. Journal of Business Finance & Accounting. Apr/May2012, Vol. 39 Issue 3/4, p500-530. 31p Abnormal Accrual Estimates and Evidence of Mispricing. Detalle disponible únicamente By: Agnes Cheng, C.S.; Zishang Liu, Cathy; Thomas, Wayne. Journal of Business Finance & Accounting. JanMar2012, Vol. 39 Issue 1/2, p1-34. 34p A Simple Model Relating Accruals to Risk, and its Implications for the Accrual Anomaly. Detalle disponible únicamente By: Khan, Mozaffar. Journal of Business Finance & Accounting. JanMar2012, Vol. 39 Issue 1/2, p35-59. 25p Non-Audit Services and Knowledge Spillovers: Evidence from New Zealand. Detalle disponible únicamente By: Knechel, W. Robert; Sharma, Divesh S.; Sharma, Vineeta D. Journal of Business Finance & Accounting. Jan-Mar2012, Vol. 39 Issue 1/2, p60-81. 22p CEO Centrality and Meeting or Beating Analysts' Earnings Forecasts. Detalle disponible únicamente By: Mande, Vivek; Son, Myungsoo. Journal of Business Finance & Accounting. JanMar2012, Vol. 39 Issue 1/2, p82-112. 31p Bank Lending Networks, Experience, Reputation, and Borrowing Costs: Empirical Evidence from the French Syndicated Lending Market. Detalle disponible únicamente By: Godlewski, Christophe J.; Sanditov, Bulat; Burger-Helmchen, Thierry. Journal of Business Finance & Accounting. JanMar2012, Vol. 39 Issue 1/2, p113-140. 28p 117 VADEMÉCUM Ven conmigo Pre-IPO Acquirers' Issuance Cost and Long-Run Performance: Do Their M&A Disclosures Matter? Detalle disponible únicamente By: Hsu, Junming; Young, Weiju; Wang, Hsin-Yi. Journal of Business Finance & Accounting. Jan-Mar2012, Vol. 39 Issue 1/2, p141-164. 24p Why Do Firms Go Public? The Role of the Product Market. Detalle disponible únicamente By: Jong, Abe de; Huijgen, Carel A.; Marra, Teye A.; Roosenboom, Peter. Journal of Business Finance & Accounting. Jan-Mar2012, Vol. 39 Issue 1/2, p165-192. 28p Wealth Effects of Credit Risk Securitization in European Banking. Detalle disponible únicamente By: Uhde, Andr; Farruggio, Christian; Michalak, Tobias C. Journal of Business Finance & Accounting. Jan-Mar2012, Vol. 39 Issue 1/2, p193-228. 36p Credit Rating Migration Risk and Business Cycles. Detalle disponible únicamente By: Fei, Fei; Fuertes, Ana-Maria; Kalotychou, Elena. Journal of Business Finance & Accounting. Jan-Mar2012, Vol. 39 Issue 1/2, p229-263. 35p Is there Really No Conglomerate Discount? Detalle disponible únicamente By: Ammann, Manuel; Hoechle, Daniel; Schmid, Markus. Journal of Business Finance & Accounting. Jan-Mar2012, Vol. 39 Issue 1/2, p264-288. 25p Changes in Option-Based Compensation Around the Issuance of SFAS 123R. Detalle disponible únicamente By: Brown, Lawrence D.; Lee, Yen-Jung. Journal of Business Finance & Accounting. Nov/Dec2011, Vol. 38 Issue 9/10, p1053-1095. 43p The Direct Relevance of Accounting Information for Credit Default Swap Pricing. Detalle disponible únicamente By: Batta, George. Journal of Business Finance & Accounting. Nov/Dec2011, Vol. 38 Issue 9/10, p1096-1122. 27p Another Specification of Ohlson's 'Other Information' Term for the Earnings/Returns Association: Theory and Some Evidence. Detalle disponible únicamente By: Easterday, Kathryn E.; Sen, Pradyot K.; Stephan, Jens A. Journal of Business Finance & Accounting. Nov/Dec2011, Vol. 38 Issue 9/10, p1123-1155. 33p Fundamental Analysis, Institutional Investment, and Limits to Arbitrage. Detalle disponible únicamente By: Xue, Yanfeng; Zhang, May H. Journal of Business Finance & Accounting. Nov/Dec2011, Vol. 38 Issue 9/10, p1156-1183. 28p Is Management Quality Value Relevant? Detalle disponible únicamente By: Agarwal, Vineet; Taffler, Richard; Brown, Mike. Journal of Business Finance & Accounting. Nov/Dec2011, Vol. 38 Issue 9/10, p1184-1208. 25p Do Internet Stock Message Boards Influence Trading? Evidence from Heavily Discussed Stocks with No Fundamental News. Detalle disponible únicamente By: Sabherwal, Sanjiv; Sarkar, Salil K.; Zhang, Ying. Journal of Business Finance & Accounting. Nov/Dec2011, Vol. 38 Issue 9/10, p12091237. 29p 118 VADEMÉCUM Ven conmigo Board Size, Corporate Information Environment and Cost of Capital. Detalle disponible únicamente By: Upadhyay, Arun; Sriram, Ram. Journal of Business Finance & Accounting. Nov/Dec2011, Vol. 38 Issue 9/10, p1238-1261. 24p Long Term Performance and Choice of SEO Method by UK Firms. Detalle disponible únicamente By: Capstaff, John; Fletcher, Jonathan. Journal of Business Finance & Accounting. Nov/Dec2011, Vol. 38 Issue 9/10, p1262-1289. 28p An Examination of Dynamic Trading Stategies in UK and US Stock Returns. Detalle disponible únicamente By: Fletcher, Jonathan. Journal of Business Finance & Accounting. Nov/Dec2011, Vol. 38 Issue 9/10, p1290-1310. 21p Journal of Corporate Accounting & Finance (Wiley) Managing financial risk. Detalle disponible únicamente By: Paul, Jack W. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p3-6. 4p Link analysis for fraud detection. Detalle disponible únicamente By: Tackett, James A.; Wolf, Fran. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p7-13. 7p Internal auditing and the Dodd-Frank act. Detalle disponible únicamente By: Shapiro, David M. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p15-18. 4p Identifying and recovering vendor credits: A bigger problem than you imagine. Detalle disponible únicamente By: Schaeffer, Mary S. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p19-22. 4p Why most audit ethics courses don't work. Detalle disponible únicamente By: Goldberg, Stephen R.; Centers, David P. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p23-29. 7p SEC/PCAOB auditor issues. Detalle disponible únicamente By: Weirich, Thomas R.; Ciesielski, Jack T. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p31-41. 11p Auditing your executive compensation plan. Detalle disponible únicamente By: Cornell, Robert M.; Schwartz Jr., William C. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p43-53. 11p Changes in accounting and auditing for consolidation of variable interest entities. Detalle disponible únicamente By: Reinstein, Alan; Churyk, Natalie Tatiana; Berde, S. Sam. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p55-60. 6p The economics of good and evil. Detalle disponible únicamente By: Cannon, David M.; Godwin, Joseph H.; Goldberg, Stephen R. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p61-63. 3p 119 VADEMÉCUM Ven conmigo Offsetting of assets and liabilities. Detalle disponible únicamente By: Henry, Elaine; Holzmann, Oscar J. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p65-69. 5p. Administration's proposals for estate and gift tax. Detalle disponible únicamente By: Strobel, Caroline D. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p7173. 3p IRS issues guidance on reporting health insurance coverage. Detalle disponible únicamente By: Dennis-Escoffier, Shirley. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p75-77. 3p Regulators address international concerns. Detalle disponible únicamente By: Rouse, Robert W. Journal of Corporate Accounting & Finance (Wiley). May/Jun2012, Vol. 23 Issue 4, p79-81. 3p Digital storage cost savings: Three key areas. Detalle disponible únicamente By: Fanning, Kurt; Drogt, Emily; Grant, Rita. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p3-10. 8p Using cloud computing to manage costs. Detalle disponible únicamente By: Lee, Lorraine S.; Mautz Jr., R. David. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p11-15. 6p Cut costs using working capital management: Part 2. Detalle disponible únicamente By: Sagner, James S. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p17-21. 6p Innovative corporate performance management: Delta dental case. Detalle disponible únicamente By: Paladino, Bob; Paladino, Natalie N. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p23-33. 12p Use lean accounting to add value to the organization. Detalle disponible únicamente By: DeBusk, Gerald K. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p3541. 8p Product costing systems: Finding the right approach. Detalle disponible únicamente By: Fisher, Joseph G.; Krumwiede, Kip. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p43-51. 10p Measuring corporate wellness performance using the wellness scorecard. Detalle disponible únicamente By: Berley, Marisa; Berley, Alexandra; Brewer, Peter C. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p53-60. 8p Rational expense reduction: Lean budgeting at Irving Oil. Detalle disponible únicamente By: Carr, Lawrence; Lawler, William; Reny, Joseph. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p61-69. 10p 120 VADEMÉCUM Ven conmigo Integrating sustainability into corporate DNA. Detalle disponible únicamente By: Bell, Jan; Soybel, Virginia E.; Turner, Robert M. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p71-82. 12p Blind spots and retirement heist. Detalle disponible únicamente By: Cannon, David M.; Godwin, Joseph H.; Goldberg, Stephen R. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p83-85. 4p Costly compliance with US GAAP: The private-company dilemma. Detalle disponible únicamente By: Henry, Elaine; Holzmann, Oscar J. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p87-91. 6p Tax administration proposals. Detalle disponible únicamente By: Strobel, Caroline D. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p93-96. 4p IRS issues final regulations on start-up and organizational expenses. Detalle disponible únicamente By: Dennis-Escoffier, Shirley. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p97-100. 4p Enforcement actions and auditing challenges. Detalle disponible únicamente By: Rouse, Robert W. Journal of Corporate Accounting & Finance (Wiley). Mar/Apr2012, Vol. 23 Issue 3, p101-103. 4p M&A today: Great challenges, but great opportunities. Detalle disponible únicamente By: Schmid, Alexandra S.; Sánchez, Carol M.; Goldberg, Stephen R. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p3-8. 6p. Shareholder activism targets M&As. Detalle disponible únicamente By: Burnett, Royce D.; Xu, Li; Morris, Marc; Rodriguez, Ramon P. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p9-20. 12p M&A failures: Receivables and inventory may be key. Detalle disponible únicamente By: Sagner, James S. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p21-25. 5p M&A in greater China: An update. Detalle disponible únicamente By: Tang, Roger Y. W.; Metwalli, Ali M. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p27-40. 14p The recession: Using M&A to preserve and enhance capital. Detalle disponible únicamente By: Pandian, J. Rajendran; Woodlock, Pete. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p41-48. 8p Integration: The critical M&A success factor. Detalle disponible únicamente By: Venema, William H. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p49-53. 5p 121 VADEMÉCUM Ven conmigo Hunting goodwill: Personal goodwill as property in corporate acquisitions. Detalle disponible únicamente By: Bean, LuAnn. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p55-61. 7p Sellers: Avoiding M&A preparation mistakes. Detalle disponible únicamente By: Sherman, Andrew J. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p63-64. 2p M&A due diligence: How to uncover corruption. Detalle disponible únicamente By: Byington, J. Ralph; McGee, Jo Ann. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p65-70. 6p Model your way to better business performance. Detalle disponible únicamente By: Miller, John A. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p71-83. 13p Boomerang, and great inspirational leaders. Detalle disponible únicamente By: Cannon, David M.; Godwin, Joseph H.; Goldberg, Stephen R. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p85-87. 3p Costs of accounting for goodwill: Accounting standards update 2011-08. Detalle disponible únicamente By: Henry, Elaine; Holzmann, Oscar J. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p89-93. 5p Reducing the tax gap and making reforms. Detalle disponible únicamente By: Strobel, Caroline D. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p95-97. 3p IRS provides recordkeeping relief for cell phones. Detalle disponible únicamente By: DennisEscoffier, Shirley. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p99-101. 3p What is wrong with my agency? Detalle disponible únicamente By: Rouse, Robert W. Journal of Corporate Accounting & Finance (Wiley). Jan/Feb2012, Vol. 23 Issue 2, p99-101. 3p Journal of Finance, Accounting and Management New Approach to Capitalism: Understanding Creative Capitalism and its relevance in India.Full Text Available By: Mehrotra, Ruchi; Nirola, Ish; Mehrotra, Pankaj. Journal of Finance, Accounting & Management, Jan2012, Vol. 3 Issue 1, p1-22, 22p An Examination of the Underlying Rationale of the Profit and Loss Sharing System, With Special Emphasis on the Mudarabah and Musharakah Within the Context of Islamic Law and Banking.Full Text Available By: Khan, Omar Mahomed. Journal of Finance, Accounting & Management, Jan2012, Vol. 3 Issue 1, p23-31, 9p Behavioural Finance A Boon to Investors.Full Text Available By: Chaarlas, L. J.; Lawrence, Albin D. Robert. Journal of Finance, Accounting & Management, Jan2012, Vol. 3 Issue 1, p32-44, 13p 122 VADEMÉCUM Ven conmigo A Study on Liquidity Performance of Top Performing Manufacturing Industries.Full Text Available By: Gowthami, R.. Journal of Finance, Accounting & Management, Jan2012, Vol. 3 Issue 1, p45-60, 16p The Contribution Made by Chennai Petroleum Corporation Limited for the Economic Development of India.Full Text Available By: Aiswarya, S.. Journal of Finance, Accounting & Management, Jan2012, Vol. 3 Issue 1, p61-75, 15p Journal of Accounting, Finance & Management Strategy Asset Correlation: The Empirical Analysis of Commercial Real Estate in Taiwan Market Pan, ChiHwa; Jiang, I-Ming; Lee, Shih-Cheng; Huang, Yen-Chieh. Journal of Accounting, Finance & Management Strategy 6. 2 (Sep 2011): 1-22 Efficiency Analysis of Using Range-based GARCH Models in Calculating Market Risk Capital Requirements Hung, Jui-Cheng. Journal of Accounting, Finance & Management Strategy 6. 2 (Sep 2011): 23-45 Assessing the Consumer Behavior upon the Public Welfare Lottery Gaming in Taiwan Shih, Kuang-Heng; Ku, John; Wu, Jeng-Dau; Lan, Shu-Hui. Journal of Accounting, Finance & Management Strategy 6. 2 (Sep 2011): 47-64 Tourism Development and Economic Growth: An ADL Threshold Approach Huang, Ya-Ling; Lee, Yen-Hsien. Journal of Accounting, Finance & Management Strategy 6. 2 (Sep 2011): 65-75 Journal of Islamic Accounting and Business Research A critique on accounting for the mudarabah contract Atmeh, Muhannad A; Abdul Hadi Ramadan. Journal of Islamic Accounting and Business Research 3. 1 (2012): 7-19 Disclosure of Shariah compliance by Malaysian takaful companies Nor Aziah Abu Kasim. Journal of Islamic Accounting and Business Research 3. 1 (2012): 20-38 The UK legal reforms on pension and the opportunity for Islamic pension funds Faizal Ahmad Manjoo. Journal of Islamic Accounting and Business Research 3. 1 (2012): 39-56 Viewpoints: when the Islamisation model doesn't work Ul-Haq, Razwan. Journal of Islamic Accounting and Business Research 3. 1 (2012): 57-66 Ijarah contract: a practical dilemma Zafar, Fahad. Journal of Islamic Accounting and Business Research 3. 1 (2012): 67-69 123 VADEMÉCUM Ven conmigo Qualitative Research in Accounting &Management The practical relevance of management accounting research and the role of qualitative methods therein Henk ter Bogt, Jan van Helden View PDF (292kb) Exploring public sector managers’ preferences for attracting consultants or academics as external experts Jan van Helden, Anders Gronlund, Riccardo Mussari, Pasquale Ruggiero View PDF (493kb) Some proposals for impactful management control research Will Seal View PDF (579kb) Research paradigms, theoretical pluralism and the practical relevance of management accounting knowledge Ed Vosselman, Jeltje van der Meer-Kooistra View PDF (469kb) The practical relevance of management accounting research and the role of qualitative methods therein: the debate continues Henk ter Bogt, Jan van Helden View PDF Intra-organisational management accounting for inter-organisational control during negotiation processes Morten Jakobsen (pp. 96 - 122) View PDF (166kb) Competitive forces and the levers of control framework in a manufacturing setting: A tale of a multinational subsidiary Zahirul Hoque, Maybelle Chia (pp. 123 - 145) View PDF (143kb) Better safe than sorry: defensive loan assessment behaviour in a changing bank environment Anders Nilsson, Peter Öhman (pp. 146 - 167) View PDF (124kb) Beyond rationalisations: improving interview data quality Jenny Condie (pp. 168 - 193) View PDF (147kb) 124 VADEMÉCUM Ven conmigo Approaching control in interfirm transactional relationships: Contrasting and connecting a transaction cost economics perspective with an actor-network theory perspective Ed Vosselman (pp. 4 - 20) View PDF (106kb) The effectiveness of newsletters in accountants' client relations with small business managers: An Australian qualitative study Gerard Stone (pp. 21 - 43) View PDF (133kb) The use of performance measures: case studies from the microfinance sector in Kenya Nelson Waweru, Gary Spraakman (pp. 44 - 65) View PDF (123kb) Q methodology: is it useful for accounting research? Peter Massingham, Rada Massingham, Kieren Diment (pp. 66 - 88) View PDF (220kb) Management accounting systems and organisational culture: Interpreting their linkages and processes of change Cristiano Busco, Robert W. Scapens (pp. 320 - 357) View PDF (211kb) An investigation of the motivation of hotel owners and operators to engage in earnings management Michael J. Turner, Chris Guilding (pp. 358 - 381) View PDF (140kb) Accounting research and trust: a literature review Gudrun Baldvinsdottir, Andreas Hagberg, Inga-Lill Johansson, Kristina Jonäll, Jan Marton (pp. 382 - 424) View PDF (188kb) | New Zealand funding organisations: How do they make decisions on allocating funds to not-forprofit organisations? Hedy Jiaying Huang, Keith Hooper (pp. 425 - 449) View PDF (189kb) Quarterly Journal of Finance & Accounting Price Stabilization of Closed-End Fund IPOs. Texto completo disponible By: Leonard, David C.; Nixon, Terry D.; Shrider, David G.; Shull, David M. Quarterly Journal of Finance & Accounting. Summer/Autumn2010, Vol. 49 Issue 3/4, p5-22. 18p 125 VADEMÉCUM Ven conmigo Free Cash Flow and the Wealth Effects of Stock Repurchase Announcements. Texto completo disponible By: Yook, Ken C.; Gangopadhyay, Partha. Quarterly Journal of Finance & Accounting. Summer/Autumn2010, Vol. 49 Issue 3/4, p23-42. 20p Momentum Portfolios and the Capital Asset Pricing Model: A Bayesian Approach. Texto completo disponible By: Turner, James. Quarterly Journal of Finance & Accounting. Summer/Autumn2010, Vol. 49 Issue 3/4, p43-59. 17p Constancy and Perpetuity: Simplifying or Camouflaging? Texto completo disponible By: Ghosh, Dilip K.; Ghosh, Dipasri. Quarterly Journal of Finance & Accounting. Summer/Autumn2010, Vol. 49 Issue 3/4, p61-74. 14p A General Relationship between Prices of Bonds and their Yields. Texto completo disponible By: Barber, Joel R. Quarterly Journal of Finance & Accounting. Summer/Autumn2010, Vol. 49 Issue 3/4, p75-85. 11p Targets Performance in Terminated Bids: An Empirical Examination. Texto completo disponible By: Boubakri, Narjess; Chazi, Abdelaziz; Khallaf, Ashraf. Quarterly Journal of Finance & Accounting. Summer/Autumn2010, Vol. 49 Issue 3/4, p87-111. 25p Does Female Representation on Audit Committees Affect Audit Fees? Texto completo disponible By: Ittonen, Kim; Miettinen, Johanna; Vähämaa, Sami. Quarterly Journal of Finance & Accounting. Summer/Autumn2010, Vol. 49 Issue 3/4, p113-139. 27p Research in Accounting Regulation The effect of PCAOB inspections on Big 4 audit quality Pages 85-96 Joseph V. Carcello, Carl Hollingsworth, Stacy A. Mastrolia Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2008 academic literature Pages 97-113 Stephen R. Moehrle, Timothy Farmer, Jennifer A. Reynolds-Moehrle, Pamela Stuerke Audit firm industry specialization and audit outcomes: Insights from academic literature Pages 114-129 Ahsan Habib The book–tax divide: Perceptions from the field Pages 130-137 Wendy Heltzer, Sandra Waller Shelton Audit committee effectiveness: Perceptions of public company audit committee members post-SOX Pages 138-144 126 VADEMÉCUM Ven conmigo Kathleen Rupley, Elizabeth Almer, Donna Philbrick The value relevance of goodwill impairment Pages 145-148 Wei Xu, Asokan Anandarajan, Anthony Curatola Bank response to SEC disclosure guidance issued during the 2007–2008 US financial crisis Pages 149-159 Susan B. Hughes, Amy L. Wood, Christopher Hodgdon Are mandatory disclosure decisions made strategically? The case of SAB 74 estimates preceding adoption of FIN 48 Pages 160-166 Raquel Alexander, Mike Ettredge, Mary Stone, Lili Sun Has Form 8-K reporting become timelier post-regulation fair disclosure and the Sarbanes–Oxley Act? Initial evidence Pages 167-171 Khondkar E. Karim, Robert E. Pinsker The emergence of second-tier auditors in the post-SOX era: An analysis of accounting conservatism Pages 172-176 David S. Jenkins, Uma Velury Changing audit risk characteristics in the public client market Pages 177-183 Gary Giroux, Cory Cassell Discontinued SEC required disclosures: The value of repairs and maintenance expenses Pages 184-187 Bruce K. Behn, Richard Riley, Giorgio Gotti, Richard C. Brooks The impact of regulation on firms’ ability to habitually meet or beat analysts’ expectations Pages 188-192 Jan L. Williams, Huey-Lian Sun Review of Accounting Studies Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings? Detalle disponible únicamente By: Impink, Joost; Lubberink, Martien; Praag, Bart; Veenman, David. Review of Accounting Studies. Jun2012, Vol. 17 Issue 2, p227-253. 27p Information suppression in multi-agent contracting. Detalle disponible únicamente By: Feltham, Gerald; Hofmann, Christian. Review of Accounting Studies. Jun2012, Vol. 17 Issue 2, p254-278. 25p 127 VADEMÉCUM Ven conmigo Management earnings forecast disclosure policy and the cost of equity capital. Detalle disponible únicamente By: Baginski, Stephen; Rakow, Kenneth. Review of Accounting Studies. Jun2012, Vol. 17 Issue 2, p279-321. 43p Corporate governance, compensation consultants, and CEO pay levels. Detalle disponible únicamente By: Armstrong, Christopher; Ittner, Christopher; Larcker, David. Review of Accounting Studies. Jun2012, Vol. 17 Issue 2, p322-351. 30p Analysts' sale and distribution of non fundamental information. Detalle disponible únicamente By: Cheynel, Edwige; Levine, Carolyn. Review of Accounting Studies. Jun2012, Vol. 17 Issue 2, p352388. 37p Investor protection and price informativeness about future earnings: international evidence. Detalle disponible únicamente By: Haw, In-Mu; Hu, Bingbing; Lee, Jay; Wu, Woody. Review of Accounting Studies. Jun2012, Vol. 17 Issue 2, p389-419. 31p Biased voluntary disclosure. Detalle disponible únicamente By: Einhorn, Eti; Ziv, Amir. Review of Accounting Studies. Jun2012, Vol. 17 Issue 2, p420-442. 23p Leverage, excess leverage, and future returns. Detalle disponible únicamente By: Caskey, Judson; Hughes, John; Liu, Jing. Review of Accounting Studies. Jun2012, Vol. 17 Issue 2, p443-471. 29p Can the earnings fixation hypothesis explain the accrual anomaly? Detalle disponible únicamente By: Shi, Linna; Zhang, Huai. Review of Accounting Studies. Mar2012, Vol. 17 Issue 1, p1-21. 21p. Do initial public offering firms manage accruals? Evidence from individual accounts. Detalle disponible únicamente By: Cecchini, Mark; Jackson, Scott; Liu, Xiaotao. Review of Accounting Studies. Mar2012, Vol. 17 Issue 1, p22-40. 19p The accounting and market consequences of accelerated share repurchases. Detalle disponible únicamente By: Dickinson, Victoria; Kimmel, Paul; Warfield, Terry. Review of Accounting Studies. Mar2012, Vol. 17 Issue 1, p41-71. 31p Accounting complexity, misreporting, and the consequences of misreporting. Detalle disponible únicamente By: Peterson, Kyle. Review of Accounting Studies. Mar2012, Vol. 17 Issue 1, p72-95. 24p The effect of stock price on discretionary disclosure. Detalle disponible únicamente By: Sletten, Ewa. Review of Accounting Studies. Mar2012, Vol. 17 Issue 1, p96-133. 38p Using residual income to refine the relationship between earnings growth and stock returns. Detalle disponible únicamente By: Balachandran, Sudhakar; Mohanram, Partha. Review of Accounting Studies. Mar2012, Vol. 17 Issue 1, p134-165. 32p Hong Kong stock listing and the sensitivity of managerial compensation to firm performance in state-controlled Chinese firms. Detalle disponible únicamente By: Ke, Bin; Rui, Oliver; Yu, Wei. Review of Accounting Studies. Mar2012, Vol. 17 Issue 1, p166-188. 23p 128 VADEMÉCUM Ven conmigo Information relevance, reliability and disclosure. Detalle disponible únicamente By: Zhang, XiaoJun. Review of Accounting Studies. Mar2012, Vol. 17 Issue 1, p189-226. 38p Review of Accounting & Finance Bloated balance sheet, earnings management, and forecast guidance Li-Chin Jennifer Ho, Chao-Shin Liu, Bo Ouyang (pp. 120 - 140) View PDF (123kb) Does overlapping membership on audit and compensation committees improve a firm's financial reporting quality? Nandini Chandar, Hsihui Chang, Xiaochuan Zheng (pp. 141 - 165) View PDF (138kb) More power to you: properties of a more powerful event study methodology Tarcisio da Graca, Robert Masson (pp. 166 - 183) View PDF (223kb) Ripple effects: Sarbanes Oxley's impact upon investor risk in a global economy Nicholas V. Vakkur, Zulma J. Herrera-Vakkur (pp. 184 - 205) View PDF (125kb) Interest barrier rules as a response to highly leveraged transactions: Evidence from the 2008 German business tax reform Thorsten Knauer, Friedrich Sommer (pp. 206 - 232) View PDF (169kb) Do CEO compensation incentives affect firm innovation? Shahbaz Sheikh (pp. 4 - 39) View PDF (179kb) Option grants and investor reaction to restatement-induced litigation Nana Y. Amoah (pp. 40 - 52) View PDF (90kb) Analysts' estimates: What they could be telling us about the impact of IFRS on earnings manipulation in Europe François Aubert, Gary Grudnitski (pp. 53 - 72) View PDF (118kb) Evidence of voluntary accounting disclosures in the Athens Stock Market George Iatridis, Panayotis Alexakis (pp. 73 - 92) View PDF (118kb) Does other information improve the usefulness of management earnings forecasts for analysts? 129 VADEMÉCUM Ven conmigo Marie C. Blouin (pp. 93 - 112) View PDF (121kb) Review of Quantitative Finance and Accounting Decision-making in sequential projects: expected time-to-build and probability of failure. Detalle disponible únicamente By: Mölls, Sascha; Schild, Karl-Heinz. Review of Quantitative Finance & Accounting. Jul2012, Vol. 39 Issue 1, p1-25. 25p Internal control material weakness, analysts' accuracy and bias, and brokerage reputation. Detalle disponible únicamente By: Xu, Li; Tang, Alex. Review of Quantitative Finance & Accounting. Jul2012, Vol. 39 Issue 1, p27-53. 27p Does foreign institutional ownership motivate firms in an emerging market to increase voluntary disclosure? Evidence from Taiwan. Detalle disponible únicamente By: Liang, Jia-Wen; Lin, MeiFeng; Chin, Chen-Lung. Review of Quantitative Finance & Accounting. Jul2012, Vol. 39 Issue 1, p55-76. 22p Robust stock option plans. Detalle disponible únicamente By: Korn, Olaf; Paschke, Clemens; UhrigHomburg, Marliese. Review of Quantitative Finance & Accounting. Jul2012, Vol. 39 Issue 1, p77103. 27p New empirical evidence on the investment success of momentum strategies based on relative stock prices. Detalle disponible únicamente By: Yu, Susana. Review of Quantitative Finance & Accounting. Jul2012, Vol. 39 Issue 1, p105-121. 17p Interest Tax Shields: A Barrier Options Approach. Detalle disponible únicamente By: Couch, Robert; Dothan, Michael; Wu, Wei. Review of Quantitative Finance & Accounting. Jul2012, Vol. 39 Issue 1, p123-146. 24p Disclosure frequency and information asymmetry. Detalle disponible únicamente By: Buskirk, Andrew. Review of Quantitative Finance & Accounting. May2012, Vol. 38 Issue 4, p411-440. 30p Bankruptcy prediction for Korean firms after the 1997 financial crisis: using a multiple criteria linear programming data mining approach. Detalle disponible únicamente By: Kwak, Wikil; Shi, Yong; Kou, Gang. Review of Quantitative Finance & Accounting. May2012, Vol. 38 Issue 4, p441453. 13p How do banks resolve firms' financial distress? Evidence from Japan. Detalle disponible únicamente By: Goto, Naohisa; Uchida, Konari. Review of Quantitative Finance & Accounting. May2012, Vol. 38 Issue 4, p455-478. 24p A comparative study of two models SV with MCMC algorithm. Detalle disponible únicamente By: Hachicha, Ahmed; Hachicha, Fatma; Masmoudi, Afif. Review of Quantitative Finance & Accounting. May2012, Vol. 38 Issue 4, p479-493. 15p 130 VADEMÉCUM Ven conmigo Does Regulation Fair Disclosure affect analysts' forecast performance? The case of restructuring firms. Detalle disponible únicamente By: Lin, Beixin; Yang, Rong. Review of Quantitative Finance & Accounting. May2012, Vol. 38 Issue 4, p495-517. 23p Board size and firm risk-taking. Detalle disponible únicamente By: Wang, Chia-Jane. Review of Quantitative Finance & Accounting. May2012, Vol. 38 Issue 4, p519-542. 24p Advertising intensity, investor recognition, and implied cost of capital. Detalle disponible únicamente By: Huang, Yuan; Wei, Steven. Review of Quantitative Finance & Accounting. Apr2012, Vol. 38 Issue 3, p275-298. 24p CEO stock options and analysts' forecast accuracy and bias. Detalle disponible únicamente By: Kanagaretnam, Kiridaran; Lobo, Gerald; Mathieu, Robert. Review of Quantitative Finance & Accounting. Apr2012, Vol. 38 Issue 3, p299-322. 24p CEO incentives and the cost of debt. Detalle disponible únicamente By: Shaw, Kenneth. Review of Quantitative Finance & Accounting. Apr2012, Vol. 38 Issue 3, p323-346. 24p The makings of an information leader: the intraday price discovery process for individual stocks in the DJIA. Detalle disponible únicamente By: Simpson, Marc; Moreno, Jose; Ozuna, Teofilo. Review of Quantitative Finance & Accounting. Apr2012, Vol. 38 Issue 3, p347-365. 19p. Investment opportunity set, political connection and business policies of private enterprises in China. Detalle disponible únicamente By: Chow, Clement; Fung, Michael; Lam, Kevin; Sami, Heibatollah. Review of Quantitative Finance & Accounting. Apr2012, Vol. 38 Issue 3, p367-389. 23p Short and long-term interactions between venture capital returns and the macroeconomy: evidence for the United States. Detalle disponible únicamente By: Füss, Roland; Schweizer, Denis. Review of Quantitative Finance & Accounting. Apr2012, Vol. 38 Issue 3, p391-410. 20p Banks' lending behavior and monetary policy: evidence from Sweden. Detalle disponible únicamente By: Papadamou, Stephanos; Siriopoulos, Costas. Review of Quantitative Finance & Accounting. Feb2012, Vol. 38 Issue 2, p131-148. 18p The demand for accounting information: young NASDAQ listings versus S&P 500 NYSE listings. Detalle disponible únicamente By: Saito, Yoshie. Review of Quantitative Finance & Accounting. Feb2012, Vol. 38 Issue 2, p149-175. 27p Effect of the Sarbanes-Oxley act on CEOs' stock ownership and pay-performance sensitivity. Detalle disponible únicamente By: Chang, Hsihui; Choy, Hiu; Wan, Kam-Ming. Review of Quantitative Finance & Accounting. Feb2012, Vol. 38 Issue 2, p177-207. 31p How to identify targets in the M&A banking operations? Case of cross-border strategies in Europe by line of activity. Detalle disponible únicamente By: Ben Slama, Mehrez; Saidane, Dhafer; Fedhila, Hassouna. Review of Quantitative Finance & Accounting. Feb2012, Vol. 38 Issue 2, p209-240. 32p 131 VADEMÉCUM Ven conmigo Re-examining the investment-uncertainty relationship in a real options model. Detalle disponible únicamente By: Chang, Chuang-Chang; Chen, Miao-Ying. Review of Quantitative Finance & Accounting. Feb2012, Vol. 38 Issue 2, p241-255. 15p Earnings management and market liquidity. Detalle disponible únicamente By: Ascioglu, Asli; Hegde, Shantaram; Krishnan, Gopal; McDermott, John. Review of Quantitative Finance & Accounting. Feb2012, Vol. 38 Issue 2, p257-274. 18p The relationship between capital structure and product markets: evidence from New Zealand. Detalle disponible únicamente By: Smith, David; Chen, Jianguo; Anderson, Hamish. Review of Quantitative Finance & Accounting. Jan2012, Vol. 38 Issue 1, p1-24. 24p Underwriting and investment risks in the property-liability insurance industry: evidence prior to the 9-11 event. Detalle disponible únicamente By: Zou, Hong; Wen, Min-Ming; Yang, Charles; Wang, Mulong. Review of Quantitative Finance & Accounting. Jan2012, Vol. 38 Issue 1, p25-46. 22p Security returns, beta, size, and book-to-market equity: evidence from the Shanghai A-share market. Detalle disponible únicamente By: Morelli, David. Review of Quantitative Finance & Accounting. Jan2012, Vol. 38 Issue 1, p47-60. 14p Underwriter syndication and corporate governance. Detalle disponible únicamente By: Jo, Hoje; Kim, Yongtae; Shin, Dongsoo. Review of Quantitative Finance & Accounting. Jan2012, Vol. 38 Issue 1, p61-86. 26p Portfolio performance and accounting measures of earnings: an alternative look at usefulness. Detalle disponible únicamente By: Kim, Jeong-Bon; Lipka, Roland; Sami, Heibatollah. Review of Quantitative Finance & Accounting. Jan2012, Vol. 38 Issue 1, p87-107. 21p Non-parametric method for European option bounds. Detalle disponible únicamente By: Lin, Hsuan-Chu; Chen, Ren-Raw; Palmon, Oded. Review of Quantitative Finance & Accounting. Jan2012, Vol. 38 Issue 1, p109-129. 21p. Revista De Contabilidad – Spanish Accounting Review SPECIAL ISSUE ON "SOCIAL RESPONSIBILITY ACCOUNTING AND REPORTING IN TIMES OF 'SUSTAINABILITY DOWNTURN/CRISIS.'. Texto completo disponible CONTABILIDAD E INFORMACIÓN SOBRE RESPONSABILIDAD SOCIAL EN TIEMPOS DE RECESIÓN/CRISIS DE SOSTENIBILIDAD. By: Correa-Ruiz, Carmen; Moneva-Abadía, José M. Revista de Contabilidad Spanish Accounting Review. 2011 supplement, Vol. 14, p187-211. 25p THE ROLE OF INTEGRATED INDICATORS IN EXHIBITING BUSINESS CONTRIBUTION TO SUSTAINABLE DEVELOPMENT: A SURVEY OF SUSTAINABILITY REPORTING INITIATIVES. Texto completo disponible EL PAPEL DE LOS INDICADORES INTEGRADOS EN LA CONTRIBUCIÓN EMPRESARIAL AL DESARROLLO SOSTENIBLE: UN ESTUDIO DE LAS INICIATIVAS PARA EL REPORTING DE SOSTENIBILIDAD. By: Azcárate, Fernando; Carrasco, 132 VADEMÉCUM Ven conmigo Francisco; Fernández, Manuel. Revista de Contabilidad - Spanish Accounting Review. 2011 supplement, Vol. 14, p213-240. 28p CONSTRUCTING NEW ACCOUNTANTS: THE ROLE OF SUSTAINABILITY EDUCATION. Texto completo disponible CONSTRUYENDO NUEVOS CONTABLES: EL PAPEL DE LA EDUCACIÓN PARA LA SOSTENIBILIDAD. By: Fernández Chulián, Manuel. Revista de Contabilidad - Spanish Accounting Review. 2011 supplement, Vol. 14, p241-265. 25p. LA ACTITUD DE LAS EMPRESAS DE ECONOMÍA SOLIDARIA FRENTE A LA DIVULGACIÓN DE INFORMACIÓN SOBRE SOSTENIBILIDAD DESDE EL PRISMA DE LA TEORÍA DE LOS STAKEHOLDERS O GRUPOS DE INTERÉS. (Spanish) Texto completo disponible THE ATTITUDE OF SOCIAL ECONOMY ENTERPRISES TOWARDS THE DISCLOSURE OF SUSTAINABILITY INFORMATION: AN STAKEHOLDER APPROACH. (English). By: Horrach, Patricia; Socias Salvà, Antoni. Revista de Contabilidad - Spanish Accounting Review. 2011 supplement, Vol. 14, p267-297. 31p SOSTENIBILIDAD EN TIEMPOS DE CRISIS, ¿UNA APUESTA AL FRACASO O UN VALOR EN ALZA?: EVIDENCIA DEL SECTOR ENERGÉTICO ESPAÑOL. (Spanish) Texto completo disponible SUSTAINABILITY IN TIMES OF CRISIS, A BET TO FAILURE OR AN UP AND COMING VALUE? EVIDENCE FROM THE SPANISH ENERGY SECTOR. (English). By: Ortas Fredes, Eduardo; Moseñe Fierro, José Antonio. Revista de Contabilidad - Spanish Accounting Review. 2011 supplement, Vol. 14, p299-320. 22p ACCOUNTING RESEARCH: A CRITICAL VIEW OF THE PRESENT SITUATION AND PROSPECTS. Texto completo disponible INVESTIGACIÓN EN CONTABILIDAD: UNA VISIÓN CRÍTICA DE LA SITUACIÓN ACTUAL Y PERSPECTIVAS. By: Argilés, Josep M.; Garcia-Blandon, Josep. Revista de Contabilidad - Spanish Accounting Review. 2011, Vol. 14 Issue 2, p9-34. 26p "PRICE-LEVELS" REGRESSIONS: "SCALE-EFFECT" OR "DISTRIBUTION EFFECT"? Texto completo disponible REGRESIONES CON NIVELES DE PRECIOS: ¿"EFECTO-ESCALA" O "EFECTO DISTRIBUCIÓN"? By: Miralles, Pascual Garrido; Vázquez Veira, Pablo J. Revista de Contabilidad - Spanish Accounting Review. 2011, Vol. 14 Issue 2, p35-57. 23p. EL IMPACTO DE LA CRISIS EN LA MANIPULACIÓN CONTABLE. (Spanish) Texto completo disponible THE IMPACT OF THE CRISIS ON EARNINGS MANAGEMENT. (English). By: Gastón, Susana Callao; Jarne, José Ignacio. Revista de Contabilidad - Spanish Accounting Review. 2011, Vol. 14 Issue 2, p58-85. 27p. FAIR VALUE VERSUS HISTORICAL COST-BASED VALUATION FOR BIOLOGICAL ASSETS: PREDICTABILITY OF FINANCIAL INFORMATION. Texto completo disponible VALOR RAZONABLE VERSUS COSTE HISTÓRICO DE LOS ACTIVOS BIOLÓGICOS: VALOR PREDICTIVO DE LA INFORMACIÓN CONTABLE. By: Argilés, Josep M.; Garcia-Blandon, Josep; Monllau, Teresa. Revista de Contabilidad - Spanish Accounting Review. 2011, Vol. 14 Issue 2, p87113. 27p SISTEMAS DE CONTROL PARA LA GESTIÓN DE LOS CANALES DE EXPORTACIÓN INDEPENDIENTES: UN ANÁLISIS EXPLORATORIO SOBRE SU DISEÑO Y USO. (Spanish) Texto 133 VADEMÉCUM Ven conmigo completo disponible CONTROL SYSTEMS TO MANAGE INDEPENDENT EXPORT CHANNELS: AN EXPLORATORY ANALYSIS ABOUT THEIR DESIGN AND USE. (English). By: PinzÓN, Pedro Araujo; Vázquez, José Manuel Sánchez; Elorza, Maria Velez; Espejo, Concha Álvarez-Dardet. Revista de Contabilidad - Spanish Accounting Review. 2011, Vol. 14 Issue 2, p114-146. 32p RELEVANCIA VALORATIVA DEL RESULTADO GLOBAL Y SUS COMPONENTES FRENTE AL RESULTADO NETO. (Spanish) Texto completo disponible VALUE RELEVANCE OF COMPREHENSIVE INCOME AND ITS COMPONENTS IN FRONT OF THE NET INCOME. (English). By: Serrat, Núria Arimany; Gutierrez, Soledad Moya; Perez, Gonzalo Rodriguez. Revista de Contabilidad - Spanish Accounting Review. 2011, Vol. 14 Issue 2, p147-175. 29p SPECIAL ISSUE ON "SOCIAL RESPONSIBILITY ACCOUNTING AND REPORTING IN TIMES OF 'SUSTAINABILITY DOWNTURN/CRISIS.'. Texto completo disponible CONTABILIDAD E INFORMACIÓN SOBRE RESPONSABILIDAD SOCIAL EN TIEMPOS DE RECESIÓN/CRISIS DE SOSTENIBILIDAD. By: Correa-Ruiz, Carmen; Moneva-Abadía, José M. Revista de Contabilidad Spanish Accounting Review. 2011, Vol. 14 Issue 2, p176-211. 25p THE ROLE OF INTEGRATED INDICATORS IN EXHIBITING BUSINESS CONTRIBUTION TO SUSTAINABLE DEVELOPMENT: A SURVEY OF SUSTAINABILITY REPORTING INITIATIVES. Texto completo disponible EL PAPEL DE LOS INDICADORES INTEGRADOS EN LA CONTRIBUCIÓN EMPRESARIAL AL DESARROLLO SOSTENIBLE: UN ESTUDIO DE LAS INICIATIVAS PARA EL REPORTING DE SOSTENIBILIDAD. By: Azcárate, Fernando; Carrasco, Francisco; Fernández, Manuel. Revista de Contabilidad - Spanish Accounting Review. 2011, Vol. 14 Issue 2, p212-240. 28p CONSTRUCTING NEW ACCOUNTANTS: THE ROLE OF SUSTAINABILITY EDUCATION. Texto completo disponible CONSTRUYENDO NUEVOS CONTABLES: EL PAPEL DE LA EDUCACIÓN PARA LA SOSTENIBILIDAD. By: Chulián, Manuel Fernández. Revista de Contabilidad - Spanish Accounting Review. 2011, Vol. 14 Issue 2, p241-265. 25p LA ACTITUD DE LAS EMPRESAS DE ECONOMÍA SOLIDARIA FRENTE A LA DIVULGACIÓN DE INFORMACIÓN SOBRE SOSTENIBILIDAD DESDE EL PRISMA DE LA TEORÍA DE LOS STAKEHOLDERS O GRUPOS DE INTERÉS. (Spanish) Texto completo disponible THE ATTITUDE OF SOCIAL ECONOMY ENTERPRISES TOWARDS THE DISCLOSURE OF SUSTAINABILITY INFORMATION: AN STAKEHOLDER APPROACH. (English). By: Horrach, Patricia; Salvà, Antoni Socias. Revista de Contabilidad - Spanish Accounting Review. 2011, Vol. 14 Issue 2, p266-297. 31p SOSTENIBILIDAD EN TIEMPOS DE CRISIS, ¿UNA APUESTA AL FRACASO O UN VALOR EN ALZA?: EVIDENCIA DEL SECTOR ENERGÉTICO ESPAÑOL. (Spanish) Texto completo disponible SUSTAINABILITY IN TIMES OF CRISIS, A BET TO FAILURE OR AN UP AND COMING VALUE? EVIDENCE FROM THE SPANISH ENERGY SECTOR. (English). By: Fredes, Eduardo Ortas; Fierro, José Antonio Moseñe. Revista de Contabilidad - Spanish Accounting Review. 2011, Vol. 14 Issue 2, p298-320. 22p 134 VADEMÉCUM Ven conmigo Autoridades Públicas Decreto 4946 Por el cual se dictan disposiciones en materia del ejercicio de aplicación voluntaria de las normas internacionales de contabilidad e información financiera Decreto 0019 Por el cual se dictan normas para suprimir o reformar regulaciones, procedimientos y trámites innecesarios existentes en la Administración Pública. Decreto 0403 Por el cual se modifica el Decreto 4946 del 30 de diciembre de 2011. Decreto 1023 Por el cual se modifica la estructura de la Superintendencia de Sociedades y se dictan otras disposiciones Colegio Profesional de Contadores Públicos de Colombia Con fundamento en los comentarios recibidos de varias Entidades, el Senador Gabriel Zapata y su equipo asesor procedieron a ajustar el anteproyecto de ley de Convergencia Contable II quedando así: Exposición de Motivos y Anteproyecto de Ley El Honorable Senador Gabriel Zapata Correa, radicó a discusión del Congreso de la República el proyecto de ley de Convergencia Contable II, quedando distinguido como proyecto 187 /2011Senado, si quiere conocer el texto definitivo, haga clic aquí para ver la versión en Word En la Gaceta del Congreso 02 de 2012 fue publicado el proyecto de ley 187 de 2011 de Convergencia Contable II, si quiere conocer este texto, haga clic aquí. El Colega Daniel Sarmiento Pava, Presidente de la Junta Central de Contadores, publicó una importante propuesta para fortalecer el Consejo Técnico y la Junta, la cual fue registrada por la página www.actualicesese.com, si quiere conocer esta propuesta haga clic aquí El Honorable Senador Gabriel Zapata Correa fue nombrado por el presidente de la Comisión Tercera de Senado como ponente del proyecto de ley 187 de 2011 senado, si quiere conocer este oficio, haga clic aquí. Por considerarlo de interés para nuestros colegas, publicamos el informe presentado en la rendición de cuentas de la Junta Central de Contadores, Ver aquí PDF En la Gaceta N° 198 de 2012 quedó publicada la ponencia para primer debate del proyecto de ley 187 de 2011 Senado, para ver la publicación haga clic aquí Comisión Europea Restoring confidence in financial statements: the European Commission aims at a higher quality, dynamic and open audit market (IP/11/1480) Commissioner Barnier welcomes a Directive that will reduce red tape for micro entities – (FAQ: MEMO/11/911) (MEMO/11/912) FATF adopts revised international standards against money laundering and terrorist financing Commission proposes a European Foundation Statute (IP/12/112) Commissioner Barnier welcomes final agreement to simplify accounting for Europe's smallest companies (MEMO/12/125) 135 VADEMÉCUM Ven conmigo The Monitoring Group issues a Consultation Paper on the Governance Review of the international standard setting for auditors and the PIOB issues a Consultation Paper on its work programme. The European Commission adopts a report on the application of the Third Anti Money Laundering Directive European Commission prolongs the equivalence mechanism in relation to third-country Generally Accepted Accounting Principles (MEX/12/0412) Commitee of Sponsoring Organizations of the Treadway Commission (COSO) COSO Releases Internal Control - Integrated Framework for Public Comment COSO has released, for public comment, an updated Internal Control – Integrated Framework (Framework) intended to help organizations improve performance with greater agility, confidence and clarity. Exposure Draft Frequently Asked Questions PowerPoint Presentation Press Release Enterprise Risk Management – Understanding and Communicating Risk Appetite Thought Paper Press Release COSO Releases Thought Paper on Enhancing Board Oversight by Avoiding and Challenging Traps and Biases in Professional Judgement thought paper press release COSO Develops Draft Udpate to Internal Control - Integrated Framework. Public Comment Period Now Closed Draft Update Public Comments Frequently Asked Questions PowerPoint Presentation Read Initial Press Release Published December 19, 2011 Congreso de la República Ley 1528 POR LA CUAL SE DICTAN DISPOSICIONES PARA FORTALECIMIENTO ADMINISTRATIVO DEL DEPARTAMENTO ARCHIPIÉLAGO SAN ANDRÉS, PROVIDENCIA Y SANTA CATALlNA. Ley 1527 Por medio de la cual se establece un marco general para la libranza o descuento directo y se dictan otras disposiciones. Ley 1526 Por la cual se rinde honores al señor General José Antonio Anzoátegui y se le reconoce como figura ejemplar de la patria. Ley 1525 Por medio de la cual la Nación se asocia a la celebración de los 476 años de la fundación del municipio de Jamundí en el departamento del Valle del Cauca, y se dictan otras disposiciones. Ley 1524 Por la cual la Nación se asocia a la conmemoración de los 450 años del municipio de Yolombó, en el departamento de Antioquia y se dictan otras disposiciones. 136 VADEMÉCUM Ven conmigo Ley 1523 Por el cual se adopta la política nacional de gestión del riesgo de desastres y se establece el sistema nacional de gestión del riesgo de desastres y se dictan otras disposiciones. Ley 1521 Por medio de la cual se asocia a la celebración del cincuentenario de la Fundación del municipio de Argelia en el departamento de Antioquia y autoriza unas inversiones. Ley 1520 POR MEDIO DE LA CUAL SE IMPLEMENTAN COMPROMISOS ADQUIRIDOS POR VIRTUD DEL "ACUERDO DE PROMOCIÓN COMERCIAL", SUSCRITO ENTRE LA REPÚBLICA DE COLOMBIA Y LOS ESTADOS UNIDOS DE AMÉRICA Y SU "PROTOCOLO MODIFICATORIO, EN EL MARCO DE LA POLÍTICA DE COMERCIO EXTERIOR E INTEGRACIÓN ECONÓMICA. Ley 1519 POR MEDIO DE LA CUAL SE APRUEBA EL "CONVENIO SOBRE LA DISTRIBUCIÓN DE SEÑALES PORTADORAS DE PROGRAMAS TRANSMITIDAS POR SATÉLITE" HECHO EN BRUSELAS EL 21 DE MAYO DE 1974. Ley 1518 Por medio de la cual se aprueba el "Convenio Internacional para la protección de las Obtenciones Vegetales", del 2 de diciembre de 1961, revisado en Ginebra el lO de noviembre de 1972, el 23 de octubre de 1978 y el 19 de marzo de 1991. Ley 1517 Por medio de la cual se aprueba el "ACUERDO ENTRE EL GOBIERNO DE LA REPÚBLICA DE COLOMBIA Y EL GOBIERNO DE LA REPÚBLICA FEDERATIVA DEL BRASIL SOBRE COOPERACIÓN EN MATERIA DE LA DEFENSA", suscrito en Bogotá el 19 de julio de 2008. Ley 1516 Por medio de la cual se aprueba la "CONVENCIÓN SOBRE LA PROTECCIÓN Y PROMOCIÓN DE LA DIVERSIDAD DE LAS EXPRESIONES CULTURALES", firmada en París el 20 de octubre de 2005. Ley 1515 Por medio de la cual se aprueba el "TRATADO DE BUDAPEST SOBRE EL RECONOCIMIENTO INTERNACIONAL DEL DEPÓSITO DE MICROORGANISMOS A LOS FINES DEL PROCEDIMIENTO EN MATERIA DE PATENTES", establecido en Budapest el 28 de abril de 1977 y enmendado el 26 de septiembre de 1980 y su "REGLAMENTO", adoptado el 28 de abril de ' 1977 Y modificado el 20 de enero de 1981 y el1 de octubre de 2002." Ley 1514 "Por medio de la cual ~aprueba la "CONVENCIÓN PARA ,CONSTITUIR UNA ORGANIZACION INTERNACIONAL DE METROLOGIA LEGAL" firmada en Paris, el 12 de octubre de 1955, modificada en 1968 por enmienda del artículo XIII conforme a las disposiciones del artículo XXXIX." Ley 1513 Por medio de la cual se aprueba el "Memorando de entendimiento relativo al Acuerdo de Libre Comercio entre la República de Colombia y los Estados del AELCII, suscrito en la ciudad de Ginebra, Confederación Suiza, a los 25 días del mes de noviembre de 2008. Ley 1512 Por medio de la cual se aprueba la "CONVENCIÓN DEL METRO", FIRMADA EN PARÍS EL 20 DE MAYO DE 1875 Y MODIFICADA EL 6 DE OCTUBRE DE 1921 Y "REGLAMENTO ANEXO". Ley 1511 Por medio de la cual se aprueba el "ACTA CONSTITUTIVA DE LA ASOCIACIÓN DE ESTADOS IBEROAMERICANOS PARA EL DESARROLLO DE LAS BIBLIOTECAS NACIONALES DE LOS PAÍSES DE IBEROAMÉRICA -ABINIA-", suscrita en Lima, a los doce días del mes de octubre de mil novecientos noventa y nueve. Ley 1510 Por la cual se crea la estampilla Prodesarrollo de la Unidad Central del Valle del Cauca Uceva, y se dictan otras disposiciones. Ley 1509 Por la cual se autoriza a la Nación a capitalizar a Colombia Telecomunicaciones S.A. E.S.P. Ley 1508 "Por la cual se establece el régimen jurídico de las Asociaciones Público Privadas, se dictan normas orgánicas de presupuesto y se dictan otras disposiciones. " 137 VADEMÉCUM Ven conmigo Ley 1507 "POR LA CUAL SE ESTABLECE LA DISTRIBUCIÓN DE COMPETENCIAS ENTRE LAS ENTIDADES DEL ESTADO EN MATERIA DE TELEVISIÓN Y SE DICTAN OTRAS DISPOSICIONES". Ley 1506 "Por medio de la cual se dictan disposiciones en materia de servicios públicos domiciliarios de energía eléctrica, gas combustible por redes, acueducto, alcantarillado y aseo para hacer frente a cualquier desastre o calamidad que afecte a la población nacional y su forma de vida" Ley 1505 "POR MEDIO DE LA CUAL SE CREA EL SUB-SISTEMA NACIONAL DE VOLUNTARIOS DE PRIMERA RESPUESTA Y SE OTORGAN ESTÍMULOS A LOS VOLUNTARIOS DE LA DEFENSA CIVIL, DE LOS CUERPOS DE BOMBEROS DE COLOMBIA Y DE LA CRUZ ROJA COLOMBIANA Y SE DICTAN OTRAS DISPOSICIONES EN MATERIA DE VOLUNTARIADO EN PRIMERA RESPUESTA". Ley 1504 Por medio de la cual se modifica el Programa Nacional de Reactivación Agropecuaria PRAN. Ley 1503 Por la cual se promueve la formación de hábitos, comportamientos y conductas seguros en la vía y se dictan otras disposiciones Ley 1502 Por la cual se promueve la cultura en seguridad social en Colombia, se establece la semana de la seguridad social, se implementa la jornada nacional de la seguridad social y se dictan otras disposiciones. Ley 1501 Por medio de la cual se ordena la expedición de pasaporte diplomático a los Congresistas de la República. Ley 1500 Por la cual se modifican unos artículos de la ley 272 de 1996 y de la ley 623 de 2000. Ley 1499 Por medio del cual se declara patrimonio histórico, educativo y cultural de la Nación la Institución Educativa Andrés Rodríguez Balseiro de Sahagún, Córdoba. Ley 1498 Por la cual se declara bien de interés cultural de la Nación la Concatedral de Nuestra Señora del Socorro, ubicada en el municipio de Socorro, departamento de Santander y se dictan otras disposiciones. Ley 1497 Por la cual la Nación rinde homenaje al Maestro Omar Rayo. Ley 1496 Por medio de la cual se garantiza la igualdad salarial y de retribución laboral entre mujeres y hombres, se establecen mecanismos para erradicar cualquier forma de discriminación y se dictan otras disposiciones. Ley 1495 Por medio de la cual se modifica la ley 334 de 20 de diciembre de 1996. Ley 1494 Por medio de la cual la Nación se vincula a la conmemoración y rinde público homenaje al municipio de Puerto Asís, departamento del Putumayo, con motivo del centenario de su fundación y se dictan otras disposiciones. Ley 1493 Por la cual se toman medidas para formalizar el sector del espectáculo público de las artes escénicas, se otorgan competencias de inspección, vigilancia y control sobre las sociedades de gestión colectiva y se dictan otras disposiciones. Ley 1492 Por medio de la cual se autoriza a la asamblea departamental del Guainía para emitir la estampilla pro salud Guainía. Ley 1491 Por la cual el Congreso de la República honra la memoria del abogado, pedagogo, periodista y analista político Jaime Garzón, en reconocimiento a su labor social, periodística, política y cultural. Ley 1490 Por la cual se autoriza la emisión de la estampilla Pro Universidad Pedagógica Nacional. Ley 1488 Por medio de la cual se crea el empleo de emergencia para los damnificados y afectados en zonas declaradas en emergencia económica, social y ecológica o en situación de desastre o calamidad pública. 138 VADEMÉCUM Ven conmigo Ley 1487 Por la cual se celebra el centenario del nacimiento y se conmemora el cincuentenario de la muerte del doctor Gilberto Alzate Avendaño. Ley 1486 Por medio de la cual se autoriza la emisión de la estampilla "Tolima ciento cincuenta años de contribución a la grandeza de Colombia" y se dictan otras disposiciones. Ley 1485 Por la cual se decreta el presupuesto de rentas y recursos de capital y ley de apropiaciones para la vigencia fiscal del 10 de enero al 31 de diciembre de 2012. Ley 1484 Por medio de la cual se autoriza la incorporación del Banco de la República al Banco de Pagos Internacionales. Ley 1483 Por medio de la cual se dictan normas orgánicas en materia de presupuesto, responsabilidad y transparencia fiscal para las entidades territoriales. Ley 1482 Por medio de la cual se modifica el Código Penal y se establecen otras disposiciones. Ley 1481 Por medio de la cual se adiciona un capítulo a la ley 962 de 2005 y se dictan otras disposiciones. Acto Legislativo 06 Por el cual se reforma el numeral 4 del artículo 235, el artículo 250 y el numeral 1 del artículo 251 de la Constitución Política Ley 1480 Por medio de la cual se expide el estatuto del consumidor y se dictan otras disposiciones Informe de Ponencia Para Primer debate al Proyecto de Ley 097 de 2011 Cámara por la cual se establece el Régimen de Insolvencia para la Persona Natural no Comerciante. Texto Aprobado en Sesión Plenaria al Proyecto de Ley 143 de 2011 Senado por la cual se establecen reglas especiales para disolver sociedades, se crea un trámite breve de liquidación y se establecen otras disposiciones Proyecto de Ley 187 de 2011 Senado por la cual se reforman algunos artículos de la Ley 1314 de 2009. Texto Aprobado en Comisión del Proyecto de ley 097 de 2011 Cámara por la cual se establece el régimen de insolvencia para persona natural no comerciante. Informe de Ponencia para Primer Debate al Proyecto de Ley Estatutaria 156 de 2011 Senado ACUMULADO CON EL PROYECTO DE LEY NÚMERO 146 DE 2011 SENADO “Proyecto de Ley de Transparencia y acceso a la información”. Proyecto de Ley 206 de 2012 Cámara por medio de la cual se crea y reglamenta la profesión de Valuador y se dictan otras disposiciones. Informe de Ponencia para Segundo Debate al Proyecto de Ley Estatutaria 156 de 2011 Senado ACUMULADO CON EL PROYECTO DE LEY NÚMERO 146 DE 2011 SENADO por medio de la cual, se crea la Ley de Transparencia y del derecho de Acceso a la Información Pública Nacional y se dictan otras disposiciones. Texto definitivo aprobado sesión plenaria al Proyecto de ley Estatutaria 134 de 2011 Cámara ACUMULADO CON EL NÚMERO 133 DE 2011 por la cual se dictan disposiciones en materia de promoción y protección del derecho a la participación democrática, transparencia en la contratación pública y rendición de cuentas. Informe de Ponencia Para Primer debate al Proyecto de Ley 154 de 2012 Cámara por la cual se dictan normas en materia de costos financieros impartidos por las entidades financieras hacia los usuarios y se dictan otras disposiciones. Ponencia para Segundo Debate al Proyecto de Ley 179 de 2011 Senado, 122 de 2010 Cámara por medio de la cual se define la base gravable para efecto del impuesto de industria y comercio para productos gravados con el impuesto al consumo. Texto definitivo aprobado sesión plenaria al Proyecto de ley Estatutaria 156 de 2011 Senado por medio de la cual, se crea la Ley de Transparencia y del Derecho de Acceso a la Información Pública Nacional, y se dictan otras disposiciones. 139 VADEMÉCUM Ven conmigo Ponencia para Primer Debate al Proyecto de Ley 187 de 2011 Senado por la cual se modifica la estructura de la Junta Central de Contadores, se reforman algunos artículos de la Ley 1314 de 2009 y se dictan otras disposiciones en materia contable. Informe de Ponencia Segundo Debate Proyecto de Ley 227 de 2012 Senado, 134 de 2011 Cámara ACUMULADO CON EL PROYECTO DE LEY NÚMERO 133 DE 2011 por la cual se dictan disposiciones en materia de promoción y protección del derecho a la participación democrática, transparencia en la contratación pública y rendición de cuentas. Informe de Ponencia Para Primer debate al Proyecto de Ley 206 de 2012 Cámara por medio de la cual se crea y reglamenta la profesión de Valuador y se dictan otras disposiciones. Concepto Jurídico al Proyecto de Ley 227 de 2012 Senado CONCEPTO JURÍDICO DE LA SUPERINTENDENCIA DE SERVICIOS PÚBLICOS DOMICILIARIOS AL PROYECTO DE LEY NÚMERO 227 SENADO, 133, 134 ACUMULADOS CÁMARA por la cual se dictan disposiciones en materia de promoción y protección del derecho a la participación democrática, transparencia en la contratación pública y rendición de cuentas Texto definitivo aprobado sesión plenaria al Proyecto de ley Estatutaria 156 de 2011 Senado ACUMULADO CON EL PROYECTO DE LEY NÚMERO 146 DE 2011 SENADO por medio de la cual, se crea la Ley de Transparencia y del Derecho de Acceso a la Información Pública Nacional, y se dictan otras disposiciones. Informe de Ponencia Para Primer debate al Proyecto de Ley 174 de 2011 Cámara, 1473 de 2012 Senado por la cual se establecen reglas especiales para disolver sociedades, se crea un trámite breve de liquidación y se establecen otras disposiciones. Informe de Ponencia Para Primer debate al Proyecto de Ley 191 de 2012 Cámara por la cual de modifican los artículos 125, 125.2 y 125.3 del Decreto 6424 de 1989 Estatuto Tributario y se dictan otras disposiciones. Informe de Conciliación al Proyecto de Ley 122 de 2010 Cámara, 179 de 2011 Senado por medio de la cual se define la base gravable para efecto del impuesto de industria y comercio para productos gravados con el impuesto al consumo Informe de Ponencia para Segundo Debate al Proyecto de Ley Estatutaria 228 de 2012 Cámara, 156 de 156 Senado por medio de la cual se crea la ley de transparencia y del derecho de acceso a la información pública nacional y se dictan otras disposiciones. Informe de Conciliación al Proyecto de Ley 228 de 2012 Cámara, 156 de 2011 Senado por medio de la cual se crea la ley de transparencia y del derecho de acceso a la información pública nacional y se dictan otras disposiciones. Texto Aprobado en Sesión Plenaria al Proyecto de Ley 179 de 2011 Senado, 122 de 2010 Cámara por medio de la cual se define la base gravable para efecto del impuesto de industria y comercio para productos gravados con el impuesto al consumo. Consejo de Estado LA CONTABILIDAD DEBE SUMINISTRAR UNA HISTORIA CLARA, COMPLETA Y FIDEDIGNA DE LOS NEGOCIOS DEL COMERCIANTE EN CASO DE EXTRAVÍO LOS REGISTROS EN LOS LIBROS CONTABLES DEBEN RECONSTRUIRSE DENTRO DE LOS SEIS MESES SIGUIENTES A SU PÉRDIDA LA INFORMACIÓN CONTABLE DEBE REFLEJAR LA REALIDAD ECONÓMICA DE UNA ENTIDAD 140 VADEMÉCUM Ven conmigo Consejo Técnico de la Contaduría Pública 1 Acta Comité Aseguramiento CTCP.pdf 2 Acta Comité Aseguramiento CTCP.pdf 3 Acta Comité Aseguramiento CTCP.pdf 4 Acta Comité Aseguramiento CTCP.pdf 5 Acta Comité Aseguramiento CTCP.pdf 6 Acta Comité Aseguramiento CTCP.pdf 7 Acta Comité Aseguramiento CTCP.pdf Aplicación NIIF Sector Cooperativo Colombiano Documento 2.pdf ACTA No 6.pdf Anexo 1 Acta 6.pdf Anexo 2 Acta 6.pdf Anexo 3 Acta 6.pdf Proyecto de Norma para las microempresas Propuesta de modificación a la conformación de los grupos de entidades para aplicación de NIIF (IFRS). Plan de Trabajo a 31 de diciembre de 2011 Presentación Detalle Consulta 23-01-2011.pdf consulta 14-02-2012 Dr. Hernando Bermúdez.pdf Contaduría General de la Nación CONTABLEMENTE LOS INGRESOS SON LOS FLUJOS DE ENTRADA DE RECURSOS GENERADOS POR LA ENTIDAD CONTABLE PÚBLICA TRATAMIENTO CONTABLE DE LAS SALIDAS DE BIENES DE LA BODEGA DE UNA ENTIDAD PÚBLICA CONTABILIZACIÓN DE UNA ENTIDAD PÚBLICA QUE PARTICIPA COMO FIDEICOMITENTE EN UN NEGOCIO FIDUCIARIO LOS INGRESOS POR PRESTACIÓN DE SERVICIOS SE RECONOCEN CONTABLEMENTE CUANDO SURJA EL DERECHO DE COBRO PROCEDIMIENTO CONTABLE PARA QUE UN SOFTWARE SEA RECONOCIDO Y REVELADO COMO ACTIVO INTANGIBLE LAS ENTIDADES PÚBLICAS DEBEN ADELANTAR LAS ACCIONES PERTINENTES A EFECTOS DE DEPURAR LA INFORMACIÓN CONTABLE TRATAMIENTO CONTABLE DE LIBROS, PUBLICACIONES Y TESIS POR PARTE DE UNA ENTIDAD PÚBLICA PROCEDIMIENTO CONTABLE PARA EL RECONOCIMIENTO DE BIENES INMUEBLES ENTREGADOS A UNA EMPRESA POR UNA ENTIDAD DEL GOBIERNO NACIONAL PROCEDIMIENTO DE CANCELACIÓN DE CUENTAS DE ORDEN DE CONTROL POR CONCEPTO DE RESPONSABILIDADES EN PROCESO PROCEDIMIENTO CONTABLE PARA RECURSOS COLOCADOS EN FONDOS COMUNES 141 VADEMÉCUM Ven conmigo CONTABILIZACIÓN DE BIENES UTILIZADOS DE FORMA PERMANENTE Y SIMULTÁNEA ENTRE DOS ENTIDADES PÚBLICAS DE GOBIERNO GENERAL PROCEDIMIENTO CONTABLE PARA EL RECONOCIMIENTO Y REVELACIÓN DE LAS RESPONSABILIDADES FISCALES RECONOCIMIENTO CONTABLE DE LOTES PARA LA CONSTRUCCIÓN DE VIVIENDA DE INTERÉS PRIORITARIO RECONOCIMIENTO CONTABLE DE LAS MERCANCÍAS DONADAS PARA ATENDER PROGRAMAS A FAVOR DE SECTORES VULNERABLES DE LA POBLACIÓN RECONOCIMIENTO CONTABLE DE OBLIGACIONES ASUMIDAS POR LA NACIÓN POR PROCESOS JUDICIALES EN CURSO DE ENTIDADES PÚBLICAS LIQUIDADAS RECONOCIMIENTO DE LA DEPRECIACIÓN NO CALCULADA EN PERÍODOS ANTERIORES TRATAMIENTO CONTABLE DE LAS TRANSACCIONES DERIVADAS DE LA SUSCRIPCIÓN DE CONVENIOS O CONTRATOS INTERADMINISTRATIVOS RECONOCIMIENTO CONTABLE DEL PORCENTAJE DEL IMPUESTO SOBRE VEHÍCULOS AUTOMOTORES, RECAUDADO POR LOS DEPARTAMENTOS RECONOCIMIENTO CONTABLE DE INCENTIVOS ACADÉMICOS POR PARTE DE LAS ENTIDADES CONTABLES PÚBLICAS RECONOCIMIENTO CONTABLE DE LOS COSTOS DE ALOJAMIENTO Y SUMINISTRO DE BEBIDAS Y ALIMENTOS RECONOCIMIENTO CONTABLE DE SITUACIONES EMANADAS DE LA APLICACIÓN DE LA LEY 1476 DE 2011 PROCEDIMIENTO CONTABLE PARA LA DEPURACIÓN DE DERECHOS CONTENIDOS EN EL ARTÍCULO 242 DE LA LEY 1450 DE 2011 LOS DEUDORES REPRESENTAN LOS DERECHOS DE COBRO DE UNA ENTIDAD CONTABLE PÚBLICA A LAS ENTIDADES PÚBLICAS LES CORRESPONDE ESTABLECER REQUISITOS DE LOS DOCUMENTOS SOPORTE PROCEDIMIENTO CONTABLE PARA EL RECONOCIMIENTO DE HECHOS RELACIONADOS CON LAS CONCESIONES DE LA INFRAESTRUCTURA DE TRANSPORTE EL PROCESO DE EJECUCIÓN PRESUPUESTAL NO ES ÓBICE PARA HACER LOS RECONOCIMIENTOS CONTABLES DE COSTOS Y GASTOS EN EL INSTANTE QUE CORRESPONDE TODOS LOS BIENES O SERVICIOS ADQUIRIDOS POR UNA ENTIDAD CONTABLE PÚBLICA NO NECESARIAMENTE CORRESPONDEN A GASTOS LAS ENTIDADES CONTABLES PÚBLICAS SON AUTÓNOMAS DE DETERMINAR LA VIDA ÚTIL DE BIENES DE PROPIEDAD, PLANTA Y EQUIPO LAS NORMAS DE CONTABILIDAD PÚBLICA SON DE OBLIGATORIO CUMPLIMIENTO PARA LAS EMPRESAS INDUSTRIALES Y COMERCIALES DEL ESTADO TRATAMIENTO CONTABLE DE LOS FALTANTES Y SOBRANTES DE MATERIALES PARA LA PRESTACIÓN DE SERVICIOS Y DE BIENES MUEBLES LAS ENTIDADES PÚBLICAS QUE SEAN CONTRIBUYENTES DEL IMPUESTO AL PATRIMONIO DEBEN RECONOCER EN EL AÑO 2011 EL TOTAL DEL IMPUESTO A PAGAR DE LOS AÑOS 2011, 2012, 2013 Y 2014 INVIABILIDAD PARA RECONOCER CONTABLEMENTE LAS CUENTAS POR PAGAR PRESUPUESTALES INVIABILIDAD PARA RECONOCER CONTABLEMENTE LAS CUENTAS POR PAGAR PRESUPUESTALES 142 VADEMÉCUM Ven conmigo PROCEDIMIENTO CONTABLE PARA EL RECONOCIMIENTO Y REVELACIÓN DE LOS PROCESOS JUDICIALES, LAUDOS ARBÍTRALES, CONCILIACIONES EXTRAJUDICIALES, Y CONCILIACIONES EXTRAJUDICIALES La Contaduría General de la Nación es la competente para determinar el procedimiento contable para la amortización del cálculo actuarial en los fondos de reservas, relativo al reconocimiento y revelación del pasivo pensional en relación con el valor que deberá amortizarse por parte del Fondo de Previsión Social del Congreso de la República. Sentencia Consejo de Estado Por medio de la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública. Resolución 423 2011 Por medio de la cual se fijan los parámetros para el envío de información a la U.A.E Contaduría General de la Nación relacionada con el Boletín de Deudores Morosos del Estado (BDME). Resolución 422 2011 Por medio de la cual se modifica el Catálogo General de Cuentas del Manual de Procedimientos del Régimen de Contabilidad Pública. Resolución 421 2011 Instrucciones relacionadas con el cambio del período contable 2011-2012, el reporte de información a la Contaduría General de la Nación y otros aspectos del proceso contable. Instructivo No.15 Por medio de la cual se modifica el Régimen de Contabilidad Pública. Resolución 413 2011 Resolución 033 de 2012 Por la cual se dictan disposiciones en materia del ejercicio de aplicación voluntaria de las Normas Internacionales de Información Financiera - NIIF, por parte de las empresas sujetas al ámbito de aplicación del Régimen de Contabilidad Pública Carta Circular No.002-2012 Asunto Instructivo CGN- No.015 del 16 de diciembre de 2011 Circular conjunta Departamento Administrativo de la Función Pública - Contaduría General de la Nación No. 100-001 de 2012 Resolución 067 de 2012 Prorroga al plazo para el reporte de la Información Financiera, Económica, Social y Ambiental a través del Sistema Consolidador de Hacienda de Información Pública - CHIP, para el corte a diciembre 31 de 2011. Resolución 068 de 2012 Por la cual se prorroga el plazo para el reporte de la información financiera, económica, social y ambiental a través del Sistema Consolidador de Hacienda de Información Pública ( CHIP ), con corte a diciembre 31 de 2011, para aquellas entidades del Nivel Territorial que han manifestado dificultades técnicas, operativas y climáticas para culminar el proceso de cierre contable Resolución 067 de 2012 Se prorroga el plazo para el reporte de la información financiera, económica, social y ambiental a través del Sistema Consolidador de Hacienda de Información Pública - CHIP, para el corte a diciembre 31 de 2011, para aquellas entidades contables públicas que hacen parte del ámbito de aplicación del Sistema Integrado de Información Financiera SIIF Nación, e igualmente se prorroga el plazo para que estas mismas entidades publiquen los estados contables correspondientes al mes de diciembre de 2011 Circular conjunta Implementación del Modelo Estándar de Control Interno (MECI) y Sistema de Gestión de la Calidad en las entidades creadas por la Ley 1448 de 2011 y en desarrollo de las facultades extraordinarias conferidas en la Ley 1444 del mismo año Resolución Nº 153 del 30 de marzo de 2012 Por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Resolución No. 139 de 2012 Por la cual se modifica el Manual de Procedimientos del Régimen de Contabilidad Pública Instructivo No. 017 de 2012 Instrucciones relacionadas con el registro de operaciones recíprocas del Sistema General de Participaciones en Salud y agua Potable y Saneamiento Básico (Ley 715 de 2001) 143 VADEMÉCUM Ven conmigo Resolución No. 220 de 2012 Por la cual se modifica el Artículo 4 de la Resolución 033 de 2012 Resolución No. 276 de 2012 Por la cual se modifica el Catálogo General de Cuentas del Manual de Procedimientos del Régimen de Contabilidad Pública Resolución No. 278 de 2012 Por la cual se modifica el Catalogo General de Cuentas del manual de Procedimientos del Régimen de la contabilidad pública Contraloría General de la República LA INFORMACIÓN CONTABLE PÚBLICA DEBE REFLEJAR LA REALIDAD ECONÓMICA DE LAS ENTIDADES Corte Constitucional En efecto, a diferencia de las demás funciones que puede ejercer un contador público, cuando desempeña dicha labor – la de revisoría- no desarrolla una gestión de asesoría particular, sino que su labor consiste en verificar el buen desempeño de la empresa y en el caso contrario, presentar el asunto a las autoridades respectivas. Federal Accounting Standards Advisory Board (FASAB) Feb 28, 2012 FASAB Requests Comments on Proposed Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use (PDF) Apr 25, 2012 FASAB Revises Standards for Reporting Deferred Maintenance and Repairs June 1, 2012 FASAB Issues Standards for Reporting Funds from Dedicated Collections (formerly Earmarked Funds) (PDF) Financial Accounting Standards Board (FASB) FASB Issues Proposed Accounting Standards Update—Revenue Recognition (Topic 605)- Revenue from Contracts with Customers—Proposed Amendments to the FASB Accounting Standards Codification® FASB Defers Certain Aspects of Comprehensive Income Accounting Standards Update IASB and FASB Issue Common Offsetting Disclosure Requirements FASB Issues Proposed Accounting Standards Update—Entertainment—Films (Topic 926): Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (a consensus of the FASB Emerging Issues Task Force) FASB Issues Proposed Accounting Standards Update—Statement of Cash Flows (Topic 230)- Notfor-Profit Entities- Classification of the Sale of Donated Securities in the Statement of Cash Flows (a consensus of the FASB Emerging Issues Task Force) 144 VADEMÉCUM Ven conmigo FASB Issues Proposed Accounting Standards Update—Statement of Cash Flows (Topic 230)- Notfor-Profit Entities- Classification of the Sale of Donated Securities in the Statement of Cash Flows (a consensus of the FASB Emerging Issues Task Force) Governmental Accounting Standards Board (GASB) GASB Issues Newly Expanded, Revised User Guide on Local Government Finances GASB Proposal Addresses Government Combinations and Disposals of Government Operations GASB Issues Statements No. 65 and No. 66 Grupo Latinoamericano de Emisores de Normas de Información Financiera (GLENIF) GTT 1 Agenda Consultation 2011. Acceso al documento GTT 2 Entidades de Inversión. Acceso al documento GTT 4 Prestamos de Gobierno (Enmienda al NIIF 1). Acceso al documento GTT 5 Reconocimiento de Ingresos. Acceso al documento GTT 6 Guía de Transición - Modificaciones propuestas a la NIIF 10. Acceso al documento Instituto de Contabilidad y Auditoria de Cuentas (ICAC) Real Decreto 1491/2011, de 24 de octubre por el que se aprueban las normas de adaptación del PGC a las entidades sin fines lucrativos y el modelo de plan de actuación de las entidades sin fines lucrativos. Instrumentos Financieros. NRV9ª.Derechos recibidos en pago de un dividendo. Resolución de 15 de marzo de 2012 del Instituto de Contabilidad y Auditoría de Cuentas, por la que se aprueba el modelo de solicitud de inscripción en la sección de personas jurídicas del Registro Oficial de Auditores de Cuentas Resolución de 15 de marzo de 2012 del Instituto de Contabilidad y Auditoría de Cuentas, por la que se aprueba el modelo de solicitud de inscripción en la sección de personas físicas del Registro Oficial de Auditores de Cuentas. Resolución de 12 de marzo de 2012 del Instituto de Contabilidad y Auditoría de Cuentas, por la que se establece un régimen transitorio en relación con la información a remitir por los auditores de cuentas ejercientes y sociedades de auditoría. Resolución de 25 de mayo de 2012 del Instituto de Contabilidad y Auditoría de Cuentas, por la que se aprueban los modelos de solicitud de inscripción en la sección de auditores de cuentas, sociedades y demás entidades de terceros países del ROAC Res. de 12 de junio de 2012, por la que se regulan los criterios generales de dispensa de la realización de los cursos de formación teórica y de la primera fase del examen a quienes posean una titulación oficial con validez en todo el territorio nacional Resolución de 12 de junio de 2012, por la que se establecen, con carácter general, las condiciones que deben cumplir los programas de formación teórica de auditores, a que se refiere el artículo 34 del Reglamento que desarrolla el TRLAC. 145 VADEMÉCUM Ven conmigo Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting on its twenty-eighth session International Accounting Standards Board (IASB) IASB proposes to clarify the transition guidance in IFRS 10 IASB clarifies its requirements for offsetting financial instruments IASB defers IFRS 9 mandatory effective date to 2015 IASB and FASB issue common offsetting disclosure requirements Exposure draft of the IFRS Taxonomy 2012 Updated IASB Due Process Handbook available New Investor Perspective published - 'Performance Reporting- Back to the Future' SME Implementation Group publishes two final Q&As New IFRS for SMEs guide is posted IFRS Foundation publishes the 2012 annual version of the IFRS Taxonomy IASB publishes proposals for amendments under its annual improvements project SME Implementation Group publishes two final Q&As IFRS Interpretations Committee publishes proposed guidance on put options written on non controlling interests IFRS Interpretations Committee publishes proposed guidance on levies charged by public authorities on entities that operate in a specific market IASB concludes the 2009-2011 Annual Improvements cycle International Federation of Accountants (IFAC) IFAC Issues Proposed International Guidance to Help Accountants Improve Internal Control IAASB Focuses on Capital Markets; Issues New Assurance Standard on Pro Forma Financial Information IESBA Proposes Changes to The Code of Ethics for Professional Accountants to Address Conflicts of Interest IAASB Addresses Auditing Considerations Relating to Financial Instruments IFAC Updates Practice Management Guide for SMPs IAASB Disclosures Feedback Statement; Shares Global Insights to Support Essential Collaboration and Cooperation IPSASB Publishes International Public Sector Conceptual Framework Consultation Paper For Comment IAASB Staff Issues Q&A Document on Professional Skepticism IESBA Proposes Changes to Code of Ethics Definition of Engagement Team The Changing Face of Auditing and Ethics- Implications for SMPs IAASB Strengthens Standard on Using the Work of Internal Auditors 146 VADEMÉCUM Ven conmigo IFAC Releases Policy Position Paper Four, Calling for Enhanced Public Sector Financial Management Transparency and Accountability IAASB Enhances Compilations Standard; Addresses SME Needs IFAC Releases Revisions to Policy Position Paper Two; Promoting a Single Set of Auditing Standards for All Audits, Including of Small- and Medium-Sized Entities Private Sector Taskforce of Regulated Professions and Industries Makes Recommendations to the G-20 Government Accounting Book-cooking Guide - The public sector has too much freedom to dress up the accounts IPSASB Issues Exposure Draft 47-Financial Statement Discussion and Analysis Eleven Principles for Effective Business Reporting Processes IAASB Releases New Global Standard on Assurance on Greenhouse Gas Statements International Valuation Standards Committee (IVSC) Code of Ethical Principles for Professional Valuers A Competency Framework for Professional Valuers INTERNATIONAL VALUATION STANDARDS view or download individual standards Final Report - Regulatory Convergence in Financial Professions and Industries IVSC consults on new fairness guidelines IVSC to address Valuation of Derivatives Junta Central de Contadores TARIFAS SEGÚN RESOLUCIÓN NÚMERO 435 DEL 28 DE DICIEMBRE DE 2011 Ministerio de Hacienda y Crédito Público Resolución No. 069 del 29 de diciembre de 2011 Por la cual se establece el Plan de Cuentas a que se refiere el artículo 5 del Decreto 4836 de 2011 Public Company Accounting Oversight Board (PCAOB) Feb. 28, 2012 Broker-Dealer PCAOB Proposes to Amend Rules and Forms Related to Auditors of Brokers and Dealers Feb. 28, 2012 Standards PCAOB Proposes Auditing Standard on Related Parties Feb. 22, 2012 Broker-Dealer, Standards PCAOB to Consider Proposed Standard on Related Parties, Significant Unusual Transactions, and Conforming Amendments to Include Broker-Dealer Auditors to Board Rules and Forms 147 VADEMÉCUM Ven conmigo Securities and Exchange Comission (SEC) 2012-67 SEC Adopts Rule Defining Swaps-Related Terms for Regulating Derivatives 2012-65 CPSS and IOSCO Issue Final Report on Principles for Financial Market Infrastructures and Seek Comment on Two Consultative Documents Superintendencia de la Economía Solidaria Cooperativas de ahorro y crédito SUPERSOLIDARIA RECUERDA TRAMITE DE AUTORIZACIÓN DE ESTADOS FINANCIEROS Reporte de información financiera SUPERSOLIDARIA RECUERDA REPORTE TRIMESTRAL A ORGANIZACIONES SUPERVISADAS Superintendencia de Puertos y Transporte 0039 12-ene-12 POR LA CUAL SE SOLICITA INFORMACIÓN DE 2008, 2009 Y 2010 A TODOS LOS SUJETOS DE SUPERVISIÓN DE LA SUPERINTENDENCIA DE PUERTOS Y TRANSPORTE 0131 20-ene-2 POR LA CUAL SE MODIFICA Y ADICIONA LA RESOLUCIÓN 039 DE 2012 Resolución 599 POR LA CUAL SE MODIFICA LA RESOLUCIÓN 131 DEL 20 DE ENERO DE 2012 Circular 02 Aplicación voluntaria norma . NIIF.pdf Circular Externa 000009 Remoción de administradores, revisor fiscal y empleados de las personas jurídicas sometidas a control en los términos del inciso 4º del artículo 85 de la Ley 222 de 1995, modificado por el artículo 43 de la Ley 1429 de 2010 Resolución 002940 por la cual se definen los parámetros de la Información Subjetiva y Objetiva, que deben presentar los sujetos de supervisión, a la Superintendencia de Puertos y Transporte – Supertransporte Resolución 3054 por la cual se modifica la Resolución 2940 del 24 de abril de 2012, a través de la cual se definen los parámetros de la información Subjetiva y Objetiva, que deben presentar los sujetos de supervisión, a la Superintendencia de Puertos y Transporte, Supertransporte Circular 0013 Proceso de convergencia de las normas de contabilidad e información financiera con estándares internacionales Superintendencia de Servicios Públicos LOS ASUNTOS RELATIVOS A LOS REVISORES FISCALES DE UNA E.S.P.D. SE RIGEN POR LAS NORMAS DEL CÓDIGO DE COMERCIO Superintendencia de Sociedades 220-165973 Procedencia del derecho de inspección durante la liquidación privada 148 VADEMÉCUM Ven conmigo 220-010123 El dividendo obligatorio para las acciones preferenciales se cancela con las utilidades y a quienes tengan esa calidad al momento del reparto 220-010125 Mora en el pago de las cuotas de las acciones Artículo 387 y 397 del Código de Comercio Disminución del capital social 220-007713 La reserva legal no es obligatoria en la sociedad por acciones simplificada 220-007172 Consecuencias y responsabilidad de los administradores por el no pago del capital social. 220-007171 Sociedad Anónima simplificada_ Mora en el pago de las acciones por parte de algunos de los socios 220-006726 Sociedad anónima Capitalización - Negociación de acciones 220-004643 Régimen sobre distribución y reintegro de utilidades 220-004109 Sociedad por acciones simplificada Disminución de capital con efectivo reembolso de aportes 220-003212 Es viable absorber perdidas contra la cuenta prima en colocación - Nueva posición doctrinal sobre el tema Acta 002 de 2010 del Comité de Integración Jurídico Doctrinal 220-000283 El capital de la sucursal de sociedad extranjera debe estar íntegramente pagado a su incorporación 220-172783 Determinaciones respecto de la distribución de utilidades 220-172801 Sociedad por acciones simplificada Mora en el pago de las acciones arbitrios 220-172783 Determinaciones respecto de la distribución de utilidades 220-170845 Aumento del capital social en la sociedad anónima Prohibición de cuotas extraordinarias obligatorias 220-167392 S. A. S. Formalidades para autorizar la disminución de capital con reembolso de aportes 220-012742 Destinación de las acciones readquiridas. 220-012740 Las utilidades no reclamadas pueden ser objeto de prescripción extintiva. 220-012663 Sucursales de Sociedades Extranjeras- Normas contables aplicables 220-012363 Transferencia de acciones dación en pago capitalización de acreencias 220-012365 Los libros de contabilidad y de junta directiva no requieren registro ante la Cámara de Comercio (Decreto Ley 0019 de 2012). 220-012353 Sociedad por acciones simplificada - Un revisor fiscal no puede ser nombrado como representante legal de la misma sociedad dentro del año siguiente a partir de la fecha de su retiro del cargo El revisor fiscal podrá suscribir el acta de la reunión del máximo órgano social, si quien es designado como presidente omite el deber de firmarla Tratamiento contable de las utilidades no reclamadas sobre las que se declara la prescripción extintiva por el vencimiento legal para su cobro 220-016491 De la vinculación del revisor fiscal 220-016485 No resulta jurídica, ni contablemente viable la dación en pago con acciones de la sociedad acreedora. 220-016473 Los dividendos hacen parte del pasivo externo de la sociedad desde el momento en que son decretados por el máximo órgano social 220-016468 Fijación de honorarios al representante legal Giro ordinario de los negocios sociales Préstamos a los asociados y empleados 220-016466 Capacidad de las sociedades integrantes de Grupo Empresarial- Tratamiento contable en procesos de escisión. 220-013659 Alcances del derecho de inspección 149 VADEMÉCUM Ven conmigo 220-020516 Derecho de inspección. Reglamentación del desarrollo de las reuniones del máximo órgano social 220-020503 La prima en colocación de acciones no puede incluirse en el cálculo del patrimonio total de una sociedad para enervar la causal de disolución por pérdidas 220-020481 La rendición de cuentas es un proceso civil 220-019225 Las funciones del revisor fiscal son de orden legal 220-019216 El derecho de inspección puede ser objeto de reglamentación por parte del máximo órgano social 220-019212 DISMINUCIÓN DE CAPITAL CON EFECTIVO REEMBOLSO DE APORTES 220-019188 Destino de las reservas constituidas para atender obligaciones litigiosas cuando se extingue la sociedad Oficio 115-023208 MANEJO CONTABLE DE LOS GASTOS DE ADMINISTRACIÓN Oficio 115-023197 CAPITALIZACIÓN DE ACREENCIAS POR DEBAJO DEL VALOR NOMINAL Oficio 115-023219 CAMBIOS EN LA ESTIMACIÓN DE LA VIDA ÚTIL DE LAS PROPIEDADES PLANTA Y EQUIPO 220-025324 Funciones y deberes del revisor fiscal de una sociedad en liquidación voluntaria 220-025321 Sociedad por acciones simplificada La transformación no conlleva solución de continuidad en la persona jurídica Existencia de la revisoría fiscal Obligatoriedad 220-024467 Libro de registro de accionistas Irregularidades en el registro -Responsabilidades de los administradores 220-022465 Del derecho de inspección Oficio 115-031201 ELIMINACIÓN DEL REGISTRO DE LOS LIBROS DE CONTABILIDAD EN LA CÁMARA DE COMERCIO Oficio 115-030693 VENTA INVERSIONES CON PACTO DE RECOMPRA Oficio 115-038451 UTILIDADES Y/O PERDIDAS NO REALIZADAS 220-034938 Disminución del patrimonio como causal de disolución 220-034932 Diferencias entre los términos utilidad y dividendo . Prescripción de la exigibilidad de los dividendos. 220-034872 Situación del contador y del revisor fiscal de una compañía durante el trámite liquidatorio de la misma 220-028132 MAYORÍA DECISORIA PARA LA APROBACIÓN DE ESTADOS FINANCIEROS 220-026128 Junta Directiva- Aprobación de estados financieros en reunión universal COMPORTAMIENTO DE LOS GRUPOS EMPRESARIALES DEL SECTOR REAL DE LA ECONOMÍA INFORME CIRCULAR EXTERNA 220-000001 DE 2012 (Marzo 6) Ref.: Decreto-Ley 19 del 10 de enero de 2012, “Por el cual se dictan normas para suprimir o reformar regulaciones, procedimientos y trámites innecesarios existentes en la administración pública”~ Circular Externa 115-000002 Proceso de Convergencia de las Normas de Contabilidad e Información Financiera con Estándares Internacionales Superintendencia de Vigilancia y Seguridad Privada BOLETÍN 020 REPORTE DE LOS ESTADOS FINANCIEROS 160312.pdf 150 VADEMÉCUM Ven conmigo Superintendencia Financiera El registro contable aplicable al pago de dividendos, sean éstos derivados de acciones preferenciales u ordinarias, es el mismo, se afectan las utilidades al cierre del ejercicio, una vez se hayan enjugado pérdidas que afecten el capital, de ser el caso, y se deduzcan los aportes legales destinados para la reserva legal. IMPORTANCIA DE ESTAR AL DÍA EN LAS OBLIGACIONES CREDITICIAS PARA POSESIONARSE COMO REVISOR FISCAL DE UNA ENTIDAD VIGILADA POR LA SUPERFINANCIERA 2011082251 Fiducia, Construcciones en Curso, Tratamiento Contable Resolución 0042 (Enero 11). Modifica el Plan Único de Cuentas aplicable al Banco de la República, adoptado mediante la Resolución 534 de 1997. Anexos. Carta Circular 14 (Febrero 14). Solicita información sobre avances en el proceso de convergencia hacia las Normas Internacionales de Información Financiera y Contabilidad (NIIF / NIC) y el impacto de las mismas. Anexos Carta Circular 10 (Febrero 09). Informa aspectos relacionados con los ajustes al Sistema de Administración de Riesgo de Lavado de Activos SARLAFT Circular Externa 005 (Marzo 09). Imparte instrucciones relacionadas con la modificación de las proformas de los estados financieros de publicación. Anexos Circular Externa 004 (Marzo 09). Imparte instrucciones relacionadas con los reportes de Información periódica y relevante. Anexo Circular Externa 006 (Marzo 16). Crea el Capítulo Décimo Sexto del Título Primero de la Circular Básica Jurídica de la Superintendencia Financiera de Colombia, relacionado con la proveeduría de precios para valoración de las inversiones de las entidades vigiladas. Anexo. Circular Externa 008 (Marzo 28). Adiciona instrucciones relacionadas con los Anexos 1 y 2 del Capítulo XXI de la Circular Básica Contable y Financiera. Anexos Circular Externa 018 (Abril 30). Crea el Anexo 3 del Capítulo XXI de la Circular Básica Contable y Financiera “Reglas relativas a la administración del riesgo de mercado de los activos que respaldan las reservas técnicas de las entidades de seguros generales” y reporte de los Formatos 381, 382, 383, 384, 385 y 386. Anexos. Circular Externa 017 (Abril 30). Modifica el numeral 5.2.3 del Capítulo VI de la Circular Externa 100 de 1995 y “Reglas Relativas a la Administración del Riesgo de Liquidez”, en el Anexo 1 y en la proforma F.1000-125 (instructivo 458) “Flujo neto de vencimientos no contractuales”. Anexos Circular Externa 025 (Junio 20). Modifica los Planes Únicos de Cuentas (PUC) para los tipos de fondos de pensiones obligatorias, portafolios de los fondos de cesantía y fondos de reservas para pensiones del régimen solidario de prima media con prestación definida. Anexos. Circular Externa 023 (Junio 20). Modifica al Plan de Cuentas (PUC) del Banco de la República. Anexo. Superintendencia Nacional de Salud Resolución 004361 por la cual se modifica la Resolución 724 de 2008, por la cual se emite el Plan Único de Cuentas para las Entidades Promotoras de Salud y Entidades que administran Planes Adicionales, hoy voluntarios de Salud y Servicios de Ambulancia por Demanda 151 VADEMÉCUM Ven conmigo Resolución 004362 por la cual se modifica la Resolución 1474 de 2009, por la cual se emite el nuevo Plan Único de Cuentas para las Instituciones Prestadoras de Servicios de Salud de naturaleza privada y Empresas que prestan Servicios de Transporte Especial de Pacientes 0003 12/01/2012 APLICACIÓN VOLUNTARIA NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA -NIIF. DECRETO 4946 DE 2011 0002 12/01/2012 POSESIÓN DE REVISORES FISCALES Circular 005 07/03/2012 Por medio de la cual se modifica la Circular 003 de 2011 de la aplicación voluntaria de las normas internacionales de información financiera- NIIF, para la manifestación de la decisión de acogerse durante toda la etapa de prueba a la aplicación voluntaria de las normas internacionales de información financiera - NIIF, conforme a lo establecido por el Decreto 403 de 2012 y la Resolución No. 033 de 2012 de la Contaduría General de la Nación Circular Externa 000007 01/06/2012 Reporte Información Financiera 152 VADEMÉCUM Ven conmigo International Journal of Accounting Information Systems Management based critical success factors in the implementation of Enterprise Resource Planning systems Impact of enterprise resource planning systems on management control systems and firm performance Measuring the effects of business intelligence systems: The relationship between business process and organizational performance An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners Management accounting and integrated information systems: A literature review A review of dashboards in performance management: Implications for design and research The judgmental effects of strategy maps in balanced scorecard performance evaluations Extending AIS research to management accounting and control issues: A research note The impact of tagging qualitative financial information on investor decision making: Implications for XBRL ERP in action — Challenges and benefits for management control in SME context The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance Role of IT executives in the firm's ability to achieve competitive advantage through IT capability Social network analysis in accounting information systems research IT internal control weaknesses and firm performance: An organizational liability lens Event study methodologies in information systems research The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model Innovation and practice of continuous auditing A design science research methodology and its application to accounting information systems research Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS) AIS.net and AIS.info http://accountinginformationsystem.net/ http://www.accountinginformationsystems.info/ AIS Articles Accounting Information Systems Development Introduction To Accounting Information Systems Hardening soft accounting information: Games for planning organizational change Accounting Information Systems Threats 153 VADEMÉCUM Ven conmigo Accounting Information Systems Degree Journal of Accountancy Technology and CPAs: Visions of the future With the accounting profession undergoing perhaps its biggest technological sea change since the introduction of the personal computer three decades ago, CPAs are faced with a slew of questions. To help provide answers, the JofA asked a distinguished group of experts to identify the key technology trends that CPAs should keep top of mind over the next decade or so. Secrets to surviving four technology storms ahead George Colony sees a technology future in which the web fades in prominence to something akin to AM radio, society maxes out on social media, younger consumers’ habits radically depart from those of even the closest generation, and mobile engagement with customers could mean life or death for business models. CPAs prioritize tech security CPAs are confident that their organizations can secure their IT networks and manage data, but they doubt whether their employers will be able to generate revenue streams and other benefits from emerging technologies such as cloud computing and mobile devices, the AICPA reported in releasing the results of its 2012 Top Technology Initiatives Survey. CPAs prioritize security, unsure how to best leverage new technologies CPAs are confident that their organizations can secure their IT networks and manage data, but they doubt whether their employers will be able to generate revenue streams and other benefits from emerging technologies such as cloud computing and mobile devices, the AICPA reported Wednesday in releasing the results of its 2012 Top Technology Initiatives Survey. Heads in the cloud: Part 2 The rapid growth of cloud computing is whipping up a storm of change and challenges, opportunities and obstacles for CPA firms. While many firms have embraced the Internet as a place to conduct business more efficiently and effectively, others are holding back, often due to concerns about the security of confidential data and the transition from on-premise computing to applications in the cloud. A strategic approach to IT budgeting Organizations of all types struggle with information technology (IT) budgeting. This often happens because the IT team doesn’t understand the budgeting process and the finance team doesn’t understand IT. CPAs, whether in public practice, business and industry, the not-for-profit sector or government, can remedy this disconnect by changing their organization’s approach to IT budgeting from merely an annual “make it fit” exercise into a meaningful planning and ongoing management process. Heads in the cloud: Part 1 Cloud computing creates unprecedented opportunities for CPA firms to do more chargeable work faster and with better client communications. But transitioning to the cloud and having confidential information accessible over the Internet raises implementation and security concerns that CPA firms must address. Heads in the cloud Editor's note: This is the expanded version of the cloud computing round-table discussion from "Heads in the cloud: Part 1," Feb. 2012, and "Heads in the cloud: Part 2," March 2012. Cloud computing creates unprecedented opportunities for CPA firms to do more chargeable work faster and with better client communications. Technology 2012 Preview: Video With 2012 just around the corner, the JofA gathered the three technology keynote speakers from the AICPA’s 2011 Practitioners Symposium/TECH+ Conference to talk about tech trends heading into the new year. 154 VADEMÉCUM Ven conmigo Securing Remote Devices Remote-access technologies—such as smartphones, tablets, laptops and at-home desktops—and automated processes have made the CPA’s job more efficient and convenient but also have created more opportunities for fraud and theft . Technology 2012 Preview: Part 2 CPAs, whether in public practice or in industry, face a dizzying array of technological choices as 2012 approaches. To help everyone prepare for the year ahead, the JofA gathered the three technology keynote speakers from the AICPA’s 2011 Practitioners Symposium/TECH+ Conference to discuss the hottest tech topics in the accounting industry . XBRL XBRL Article: Complete overview of XBRL, including its background, how XBRL works, potential benefits and uses, summary of SEC Rules for Interactive Data. There are also links to XBRL related webcasts, articles, cpe products, Q&As and comment letters. April, 2012 XBRL Events Conference: Events, presentations and webcasts related to XBRL with topics covering the Securities and Exchange Commission's Interactive Data and other educational opportunities. April, 2012 Industry Key Performance Indicators Article : EBRC/Gartner initiative which brings together various stakeholders to develop industry specific KPIs results in a list of general KPIs and specific KPIs for the Technology and Mining industries. This document provides the list of KPIs and standard definitions. March, 2012 Exposure Draft - XBRL Principles and Criteria Exposure Draft: The exposure draft titled Proposed Principles and Criteria for XBRL-Formatted Information dated June 1, 2011, includes a set of principles and criteria for preparers, reviewers, and practitioners to use in evaluating information formatted in eXtensible Business Reporting Language (XBRL). PwC: Article: PwC Comment letter in response to Exposure Draft Proposed Principles and Criteria for XBRL-Formatted Information. BDO Response Article: BDO Comment Letter on AICPA Exposure Draft Proposed Principles and Criteria for XBRL-Formatted Information. Ernst & Young Comment Letter on ASEC XBRL Proposed Principles and Criteria Comment Letter: EY comment letter on Proposed Principles and Criteria for XBRL-Formatted Information Merrill Corporation Comments Article: Comment Letter Received on Proposed Principles and Criteria for XBRL-Formatted Information. XBRL Events Conference: Events, presentations and webcasts related to XBRL with topics covering the Securities and Exchange Commission's Interactive Data and other educational opportunities. XBRL Basics - How does it work Article: XBRL enables preparers to utilize software to tag all financial items in their business reports to the elements within a taxonomy. This is accomplished with an Instance Document which can be electronically exchanged and validated between computers. SEC Rules for Reporting Financial Statements in XBRL Format Article: Summary of SEC Rule related to Interactive Data (XBRL). KPMG Article: Comment Letter on Exposure Draft Proposed Principles and Criteria for XBRL Formatted Information. Deloitte Article: Comment Letter on Exposure Draft Proposed Principles and Criteria for XBRL Formatted Information XBRL.sec.gov 155 VADEMÉCUM Ven conmigo American Institute of Certified Public Accountants – AICPA IT News - June 13, 2012 The IT News is a venue to communicate to the members of the IT Community. It provides an overview of the latest topics pertaining to the profession. IT News aArchives A member communication providing you with exclusive access to upcoming events, regulatory updates, member only content, and other valuable information related to the IT Community. IT News - May 31, 2012 The IT News is a venue to communicate to the members of the IT Community. It provides an overview of the latest topics pertaining to the profession. IT News - May 3, 2012 The IT News is a venue to communicate to the members of the IT Community. It provides an overview of the latest topics pertaining to the profession. IT News - March 7, 2012 IT Quarterly News Archives A quarterly member communication providing exclusive access to regulatory updates, latest business trends and other valuable information related to the IT Community. IT Quarterly News - March 2012 The quarterly IT Newsletter is designed to offer IT Section members with a concise synopsis of the hot topics facing the profession. IT News - March 22, 2012 The IT News is a venue to communicate to the members of the IT Community. It provides an overview of the latest topics pertaining to the profession. IT News - February 22, 2012 Article: The IT News is a venue to communicate to the members of the IT Community. It provides an overview of the latest topics pertaining to the profession. IT News - February 8, 2012. IT News - January 19, 2012 IT News - December 21, 2011 IT Quarterly News - December 2011 The quarterly IT Newsletter is designed to offer IT Section members with a concise synopsis of the hot topics facing the profession. The content provides updates on the latest trends and practical information explaining what new developments mean for our members. Systems Audit & Internal Control COSO sheds light on managing cloud risks Management should begin control-related activities before an organization contracts with a cloud-computing service provider (CSP), according to guidance provided in a new thought paper released Wednesday by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The paper, Enterprise Risk Management for Cloud Computing, provides a thorough examination of how to follow COSO’s Enterprise Risk Management (ERM)—Integrated Framework to assess and manage the risks presented by cloud computing. Proposed Changes to Privacy, Security Guidance Available The AICPA released two proposals that would alter guidance for CPAs providing attestation services, advisory services or both that address IT-enabled systems including electronic commerce systems and privacy programs. The guidance relates to providing services with respect to system security, availability, processing integrity, confidentiality and privacy. 156 VADEMÉCUM Ven conmigo Join the Hunt You’ve used a database to search your client’s data for a red flag that might indicate fraud. You imported the data into a database and created relationships between table fields. Then you carefully created a filter to search for red flags. Finding nothing, you conclude that there is no evidence of fraud. Information Systems Audit and Control Association and Foundation (ISACAF) Journal Author Blog: More Organizations Are Implementing Continuous Auditing/Continuous Monitoring December Exam Registration Now Open! Register for the COBIT 5 for Information Security webinar, 29 June COBIT 5: A Business framework for the governance and management of enterprise IT Val IT Framework for business technology management Business Model for Information Security (BMIS) ITAF Information Technology Assurance Framework Information Technology and information systems research Risk IT Framework for management of IT related business risks IT Audit, Assurance and Control Standards International Accounting Standard Board – (IASB) IFRS Foundation releases its Annual Report in XBRL IFRS Taxonomy Annual Convention 2012 - Presentations available Speech by Hans Hoogervorst at IFRS Taxonomy Annual Convention 2012 XBRL Detailed task tagging force - Call for Participants XBRL Industry Practice Project 2012, Call for Participation IFRS Taxonomy 2011 labels published in Spanish IFRS Foundation publishes annual version of IFRS Taxonomy 2012 IFRS Taxonomy Annual Convention 2012 Webcast on proposed IFRS Taxonomy 2012, recording now available IFRS Taxonomy labels published in Japanese REA Data Model Database Design Using the REA Data Model Control and AIS The REA Data Model - IUPUI An REA Data Model for 01 Transaction Processing Systems (TPS) The REA data model supports both and types of data Imágenes de REA data model The REA Accounting Model - Michigan State University Resource-Event-Agent (REA) Modelling in Revenue Information 157 VADEMÉCUM Ven conmigo WHY teach and use REA data models as a foundation Database Design Using the REA data model - Prentice Hall Data base desing using the REA data model - SlideServe Database Design Using the REA datamModel An REA Data Model Example for ch01 Accounting Information System: Lecture 5: Database design using A Taxonomy Of The Join Operations In The REA Data Model The Rea Data Model Supports Both - Free PPT downloads Database Design Using the REA Data Model Data Models of Accounting Information Systems Data Modeling: Stereotypes - YouTube Accounting 3603 Otros – Google académico (English) The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems Hardening soft accounting information: Games for planning organizational change The consequences of information technology control weaknesses on management information systems: The case of Sarbanes-Oxley internal control reports The Affect of Applying Accounting Information System on the Profitability of Commercial Banks in Jordan Data survivability vs. security in information systems Consequences of XBRL standardization on financial statement data Style of Information Usage and Use of Accounting Information: A Malaysian Study Accounting Information and Performance Measurement in a Nonprofit Organization A comparative evaluation of financial and activity-based cost accounting systems in a private university Educational Approach to Accounting Informational System and Business Organizations Healthcare Information Systems Design: Using a Strategic Improvisation Model Applications of Management Information System in an Organization Auditing as Pattern Recognition: Automated Analysis of Documentary Procedures Accounting for nature's benefits: The dollar value of ecosystem services Describing the Use of Decision Support Technology to Generate Nursing Care Plan Knowledge Base for Clinical Patients Health Accounting information systems (paperback) Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality-Evidence from Panel Data Information technology at work: the implications for dignity at work The consequences of information technology control weaknesses on management information systems: The case of Sarbanes-Oxley internal control reports Introduction to Information Systems and Decision Technologies for Sustainable Development Minitrack Business Process Mining and Reconstruction for Financial Audits Fraud Prediction and the Human Factor: An Approach to Include Human Behavior in an Automated Fraud Audit 158 VADEMÉCUM Ven conmigo The Topics, They Are A-Changing: The State of the Accounting Information Systems Curriculum and the Case for a Second Course The competitive advantage of audit support systems: The relationship between extent of structure and audit pricing Training Auditors in Strategic Systems Auditing Using Online Computerized Systems: Can Prior Schema Affect Auditors' Knowledge Acquisition? Integrating Generalized Audit Software and Teaching Fraud Detection in Information Systems Auditing Courses Corporate governance and information technology: findings from an exploratory survey of Australian organizations The AICPA Assurance Services Executive Committee Emerging Assurance Technologies Task Force: The Audit Data Standards (ADS) Initiative Key performance indicators for information technology (IT) operational management of financial industry in Taiwan Absorption from Abroad or Independent Development: Study on Development Approaches to Government Information System Audit in China The effect of first wave mandatory XBRL reporting across the financial information environment Otros – Google académico (Español) Incidencia De Las Tecnologías De Información Y Comunicación En El Cumplimiento De Los Deberes Formales Del Impuesto Al Valor Agregado En La Empresa Seguridad Informática Y Administración De Datos De Los Sistemas De Información Contable Para La Productividad Y Competitividad De Las Pymes Mejora e innovación de procesos: implantación de un nuevo sistema de información en una pyme Consecuencias de una aplicación de una política IVA cobrado, IVA pagado desde la óptica de la empresa: sistemas y computación Sisconet Cía. Ltda. de la ciudad…. Herramientas TIC como apoyo a la gestión del talento humano Implementación de un sistema de contabilidad en la unidad educativa Charles Darwin de la ciudad de quito Implantación del sistema de contabilidad comercial en ma microempresa" Aliss Store" en la ciudad de Zamora, correspondiente al periodo 1 de julio al 31 de…. Los sistemas contables integrados información medioambiental Análisis, diseño y construcción de un sistema contable sostenible en la web para la empresa" NEON MAGICO" La Auditoria y la Responsabilidada Social Empresarial en entes con sistemas de información integrados(ERP) Diseño de un sistema contable y de control interno para D'Alessandro Cravatte empresa comercial de la ciudad de Ibarra Ventajas y beneficios de contar con un sistema ERP en una empresa microfinanciera Certificación y dictamen digital: Una alternativa para generar confianza en la información contable electronica Impletemación de un sistema informatico de contabilidad de costos (Software), para pequeñas y medianas empresas del sector… … básico de una empresa colombiana de servicios como primer paso hacia la implementación de una estrategia de CMR apoyada en tecnología de la información 159 VADEMÉCUM Ven conmigo Como factor de competitividad: Educar con tecnología La Contabiliadad: ¿ Ciencia, Tecnologia o Técnica? Diseño e Implementación de un Software de Registro y Control de Inventarios Análisis Del Sistema De Información Contable Galac Software Para Las Pymes Y Su Relación Con Las Normas Internacionales De Información Financiera (NIIF) SABDO: Sistema de auditoría para bases de datos oracle Advenimiento de la informatica en los sistemas contables. Una realidad innegable Auditoría informática aplicando COBIT 4.0 en la cooperativa de ahorro y crédito Pablo Muñoz VegaLTDA. 160 VADEMÉCUM 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 Edgar Emilio Salazar Baquero edgar.salazar@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 Hernando Bermúdez Gómez hbermude@javeriana.edu.co Khadyh Arciria Garrido khadyd.arciria@javeriana.edu.co Jenny Marlene Sosa Cardozo sosa.j@javeriana.edu.co Marcos Ancisar Valderrama Prieto ancisar.valderrama@javeriana.edu.co Maria Victoria Uribe Bohorquez uribem@javeriana.edu.co Martha Liliana Arias Bello liliana.arias@javeriana.edu.co
