VADEMÉCUM 1
Ven conmigo
VEN CONMIGO
Número 4, Junio de 2010
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
FINANZAS
IMPUESTOS
INVESTIGACIÓN
REGULACIÓN
SISTEMAS DE INFORMACIÓN
VADEMÉCUM 2
Ven conmigo
NACIONAL
AUDITORIA GENERAL DE LA REPUBLICA
Boletin informativo Auditemas
La Auditoria General de la República emitió, durante el primer semestre de 2010, cuatro ediciones
de su boletín informativo AUDITEMAS.
http://www.auditoria.gov.co/templates/6_1_auditemas.asp
Auditoría especial a la Contraloría General de la República
La Auditoría General de la República, a través de su Dirección de Control Fiscal, en cumplimiento
de lo dispuesto en artículo 274 de la Constitución Política, en el Decreto Ley 272 de 2000 y en la
sentencia de la Corte Constitucional C-1339 de 2000, practicó auditoría especial a la Contraloría
General de la República. Este es el informe:
http://www.auditoria.gov.co/9_documentos/InformeContratacionCGR.pdf
Análisis de las conductas disciplinarias, penales y fiscales más frecuentes en que pueden
incurrir los funcionarios públicos y los particulares que cumplen funciones públicas al celebrar
contratos para el cumplimiento de los fines estatales
http://www.auditoria.gov.co/9_documentos/ponencias/AnalisisConductasMasFrecuentesFuncionar
iosPublicos.pdf
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CONGRESO DE LA REPÚBLICA
Informe de objeción al proyecto de Ley 206 de 2008 Senado.
Informe Objeción Presidencial al Proyecto de Ley 206 de 2008 Senado, 383 2009 Cámara. Por medio
de la cual se fortalece el ejercicio del control fiscal.
http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=1057&p_numero=206
&p_consec=25313
Proyecto de ley 251 de 2010
Proyecto de ley 251 de 2010, con el fin de fortalecer el ejercicio del control fiscal de la Auditoría
General de la República y de las contralorías territoriales.
http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=05&p_numero=251&p
_consec=25539
Informe de ponencia para primer debate proyecto de ley 251
Informe de ponencia para primer debate al Proyecto de ley número 251 de 2010 Senado, por medio
de la cual se fortalece el control fiscal en Colombia.
http://servoaspr.imprenta.gov.co/gacetap/gaceta.mostrar_documento?p_tipo=11&p_numero=251&p
_consec=25793
VADEMÉCUM 3
Ven conmigo
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CONTRALORIA GENERAL DE LA REPUBLICA
OLACEFS formula invitación para propuesta sobre consultoria internacional
El Comite de Capacitación Regional de la OLACEFS -Organización Latinoamericana y del Caribe
de Entidades Fiscalizadoras Superiores- formuló una invitación a empresas colombianas a
presentar expresiones de interés para una propuesta sobre una "Consultoria internacional para el
diseño de un programa de capacitación en Auditoría".
http://www.contraloriagen.gov.co/web/guest/cooperacion-internacional//asset_publisher/xWE8/content/convocan-a-consultoria-internacional-para-el-diseno-de-unprograma-de-capacitacionen;jsessionid=8c90f8f66edf6a881958bee619f2?redirect=%2Fweb%2Fguest%2Fcooperacioninternacional
Resolución Orgánica 6099 del 02 de diciembre de 2009
Por la cual se adopta la metodología para el proceso auditor en la Contraloría General de la
República -Guía de Auditoría Gubernamental con Enfoque Integral-Audite 4.0
http://www.contraloriagen.gov.co/c/document_library/get_file?uuid=e1fd9ba9-0712-46fe-821ffb6ac5ea7930&groupId=10136
Audite 4.0
Guía de Auditoría Gubernamental con Enfoque Integral AUDITE 4.0. Presentación Contralor
General de la República
http://www.contraloriagen.gov.co/c/document_library/get_file?uuid=19d02275-2e45-4b97-8efb8f9fd4f18119&groupId=10136
Altos estudios en control fiscal y transparencia
El XLVI Consejo Directivo de OLACEFS que se reunió en Quito el lunes 22 de marzo de 2010,
aprobó la puesta en marcha del Intituto Latinoamericano de Altos Estudios en Control Fiscal y
Transparencia.
http://www.contraloriagen.gov.co/web/guest/index2;jsessionid=dd3f545d78fd8b2c835d846c14ed?p_
p_id=56_INSTANCE_NM9k&p_p_lifecycle=0&p_p_state=pop_up&p_p_mode=view&p_p_col_id=c
olumn1&p_p_col_count=1&_56_INSTANCE_NM9k_struts_action=%2Fjournal_content%2Fview&_56_INS
TANCE_NM9k_groupId=10136&_56_INSTANCE_NM9k_articleId=1153382&_56_INSTANCE_NM
9k_viewMode=print
Facultades del interventor de un contrato
El interventor de un contrato estatal está autorizado para solicitar libros y papeles de comercio.
http://www.javeriana.edu.co/personales/hbermude/Novitas263/FileNovitas263/cpto-ee21881-10.pdf
Control fiscal en las empresas de servicios públicos
Las empresas de servicios públicos están sujetas a control fiscal, sean estas públicas, privadas o
mixtas
http://www.javeriana.edu.co/personales/hbermude/Novitas264/FileNovitas264/cpto-23107-10.pdf
VADEMÉCUM 4
Ven conmigo
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CORTE CONSTITUCIONAL
Sentencia C788/09
Las expresiones “o de revisor fiscal, del artículo 48 de la Ley 43 de 1990, no desconocen los derechos
al trabajo, a la libertad de escoger profesión u oficio, ni a la libertad de empresa, sino que por el
contrario constituye una medida razonable y proporcionada para el ejercicio de los mismos. En
consecuencia, se declarará su exequibilidad por los cargos analizados en esta sentencia”.
http://www.corteconstitucional.gov.co/relatoria/2009/C-788-09.htm

PROCURADURÍA GENERAL DE LA NACIÓN
Competencia disciplinaria para investigar a contadores públicos
http://www.jccconta.gov.co/document/procuraduria_ley_43_90.pdf

PRESIDENCIA DE LA REPÚBLICA
Funcion de advertencia del Contralos General de la Republica
La Presidencia de la República, a través de la Directiva Presidencial No 02, impartió instrucciones
en relación con el cumplimiento y seguimiento a la función de advertencia del Contralor General de
la Republica
http://web.presidencia.gov.co/direc/2010/direc0210052010.pdf

SUPERINTENDENCIA DE SOCIEDADES
Oficio 220-025129 de abril 28 de 2010
Aspectos relacionados con el contador y el revisor fiscal de una sociedad en liquidacion voluntaria
u obligatoria
http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=45&id=30574&m=td&a=td&d=d
epend
Informe de Gestion
Informe de gestión – estado de cumplimiento de las normas sobre propiedad intelectual y derechos
de autor por parte de la sociedad deberes específicos de los administradores.
http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=41&id=30535&m=td&a=td&d=d
epend
VADEMÉCUM 5
Ven conmigo
Guía colombiana de Gobierno Corporativo para Sociedades Cerradas y de Familia
http://www.supersociedades.gov.co/ss/drvisapi.dll/guia%20colombiana%20de%20gobierno%20cor
porativo.pdf?LO=01000000d9c8b7a6060000000a0000000e3b01007fec16d1000000000100010000000000
000000000000000000000000000000000000000000000000000000000000000000000000&type=applicatio
n/pdf&FileName=guia colombiana de gobierno corporativo.pdf
http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=394

SUPERINTENDENCIA NACIONAL DE SALUD DE COLOMBIA
Resolución por medio de la cual se establecen los requisitos para obtener la autorización previa
de la Superintendencia Nacional de Salud para realizar auditorías.
http://www.supersalud.gov.co/supersalud/Archivos/Resoluciones/2010/R_2010_Norma_0257.pdf

SUPERINTENDENCIA DE SERVICIOS PÚBLICOS DOMICILIARIOS
Concepto Juridico No. 196 de 2010
Obligatoriedad de tener auditoria externa de gestión y resultados y control interno (articulo 49 de la
Ley 142 de 1994) de una empresa que no realiza prestación efectiva del servicio público.
http://www.javeriana.edu.co/personales/hbermude/Novitas261/FileNovitas261/SUPERSPDCP1962010.doc

SUPERINTENDENCIA FINANCIERA DE COLOMBIA
Concepto 2010025109-004 del 14 de mayo de 2010
Los Contadores públicos pueden ejercer como oficiales de cumplimiento de las entidades vigiladas.
http://www.superfinanciera.gov.co/Normativa/Conceptos2010/2010025109.doc

INTERNACIONAL
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) - Estados Unidos
de América
SSARS No. 19, Compilation and Review Engagements
http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/Standards/SSARS/PRDOVR~P
C-060657/PC-060657.jsp
SSAE No.16, Reporting on Controls at a Service Organization
VADEMÉCUM 6
Ven conmigo
http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/Standards/SSAEs/PRDOVR~P
C-023035/PC-023035.jsp
SAS No. 120, Required Supplementary Information
http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/Standards/SASs/PRDOVR~PC060715/PC-060715.jsp
SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole
http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/Standards/SASs/PRDOVR~PC060714/PC-060714.jsp
SAS No. 118, Other Information in Documents Containing Audited Financial Statements
http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/Standards/SASs/PRDOVR~PC060713/PC-060713.jsp
SAS No. 117, Compliance Audits
http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/AuditAttest/Standards/SASs/PRDOVR~PC060712/PC-060712.jsp
Late June 2010 Update of the AICPA Professional Literature
http://www.aicpa.org/Publications/AuthoritativeStandards/DownloadableDocuments/ProfLitUpda
te_LateJune10.pdf
Auditing
http://www.journalofaccountancy.com/Issues/2010/Jul/Auditing
Common Question-Evasion Tactics
http://www.journalofaccountancy.com/Issues/2010/Jul/20102545
The Recovery Act: An Auditee's Perspective
http://www.journalofaccountancy.com/Issues/2010/Jun/20092145
Supreme Court Expected to Rule Soon on PCAOB's Constitutionality
http://www.journalofaccountancy.com/Web/20102871
Little Change for PCAOB Under High Court Ruling
http://www.journalofaccountancy.com/Web/20103051
FAQ Outlines New Service Organization Standards
http://www.journalofaccountancy.com/Web/20102867
Risk Assessment Standards Clarified
http://www.journalofaccountancy.com/Web/20102609
FAQs: Significant Change to Compilation Reporting Requirements When Independence Is
Impaired
http://www.journalofaccountancy.com/Web/CompilationFAQs
VADEMÉCUM 7
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PCAOB Reminds Auditors of Requirements Related to Unusual Transactions
http://www.journalofaccountancy.com/Web/20102797
PCAOB, CAQ Offer Academic Research Funds
http://www.journalofaccountancy.com/Web/20092447
New SSARS to Usher in Big Changes for Compilation and Review Engagements
http://www.journalofaccountancy.com/Web/Jan4SSARS
Recovery Act Funds Spark Auditing Interpretations
http://www.journalofaccountancy.com/Web/20092363
AICPA Issues Guidance on Subsequent Events
http://www.journalofaccountancy.com/Web/20092449
ASB Issues Compliance Audits Standard
http://www.journalofaccountancy.com/Web/20092451

AUDITING AND ASSURANCE STANDARDS BOARD (AUASB) AUSTRALIA
Explanatory Guide on the reporting standards
http://www.auasb.gov.au/admin/file/content102/c3/Feb_10_Explanatory_Guide_To_ASA_Clarity_R
eporting_Standards.pdf
GS 001 Concise Financial Reports under the Corporations Act 2001
http://www.auasb.gov.au/admin/file/content102/c3/GS_001_12-3-10.pdf
GS 006 Electronic Publication of the Auditor’s Report
http://www.auasb.gov.au/admin/file/content102/c3/GS_006_12-3-10.pdf
GS 008 The Auditor's Report on a Remuneration Report Under Section 300A of the Corporations
Act 2001
http://www.auasb.gov.au/admin/file/content102/c3/GS_008_12-3-10.pdf
Framework for Assurance Engagements
http://www.auasb.gov.au/admin/file/content2/c7/Clarity_Assurance_Framework_19-04-2010.pdf
ED 01/10 Proposed Standard on Assurance Engagements ASAE 3402 Assurance Reports on
Controls at a Service Organisation
http://www.auasb.gov.au/admin/file/content102/c3/ED_01_10_ASAE_3402.pdf
Exposure draft 02/10 Proposed Auditing Standard on Review Engagements ASRE 2415 Review of
a Financial Report – Company Limited by Guarantee
http://www.auasb.gov.au/admin/file/content102/c3/ED_02_10_ASRE%202415.pdf
VADEMÉCUM 8
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GS 016 Bank Confirmation Requests
http://www.auasb.gov.au/admin/file/content102/c3/GS_016_Bank_Confirmation_Requests_23-Jun10.pdf
GS 017 Prudential Reporting Requirements for Auditors of a Life Company
http://www.auasb.gov.au/admin/file/content102/c3/Guidance_Statement_GS_017_24_June_2010.pd
f
ASAE 3402 Assurance Reports on Controls at a Service Organisation
http://www.auasb.gov.au/admin/file/content102/c3/Standard_on_Assurance_Engagements_ASAE_
3402_29-06-2010.pdf
ASRE 2415 Review of a Financial Report – Company Limited by Guarantee
http://www.auasb.gov.au/admin/file/content102/c3/Standard_on_Review_Engagements_ASRE_241
5_30_June_2010.pdf
Bulletin, Standard Business Reporting and XBRL: Information for Audit and Assurance
Practitioners
http://www.auasb.gov.au/admin/file/content102/c3/Bulletin_June_2010.pdf

AUDITING PRACTICES BOARD (APB) - REINO UNIDO
APB issues Draft Revised Guidance on the Audit of Insurers
http://www.frc.org.uk/apb/press/pub2274.html
APB publishes Exposure Draft of revisions to its Practice Note on UK Anti-Money Laundering
Legislation
http://www.frc.org.uk/apb/press/pub2256.html
APB issues a revision to Practice Note 15 (I) 'The Audit of Occupational Pension Schemes in
Ireland'
http://www.frc.org.uk/apb/press/pub2230.html
The APB issues Guidance for Auditors on XBRL Tagging of Information in Audited Financial
Statements
http://www.frc.org.uk/apb/press/pub2226.html
APB publishes Compendium of Standards and Guidance 2010
http://www.frc.org.uk/apb/press/pub2223.html
The APB issues draft revised guidance on the Audit of Financial Statements of Public Sector
Bodies in the United Kingdom
http://www.frc.org.uk/apb/press/pub2208.html
VADEMÉCUM 9
Ven conmigo
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CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS (CICA) - Canadá
AASB June 7-8, 2010 Decision Summary
http://www.aasbcanada.ca/decision-summaries/2010/item39851.aspx
AASB Strategic Plan — 2010-2013
http://www.aasbcanada.ca/documents-for-comment/item37716.pdf
AASB April 13, 2010 Decision Summary
http://www.aasbcanada.ca/decision-summaries/2010/item37713.aspx
Reporting on Controls at a Service Organization.
http://www.aasbcanada.ca/documents-for-comment/item36214.pdf
AASB March 8-9, 2010 Decision Summary
http://www.aasbcanada.ca/decision-summaries/2010/item35933.aspx
Dating of the Practitioner's Report for Review and Other Assurance Engagements
http://www.aasbcanada.ca/documents-for-comment/item35384.pdf
Assurance Implications of the Changeover to IFRSs (3rd edition)
http://www.aasbcanada.ca/reference-material-for-practitioners/legal-commentaries/item35499.pdf
AASB January 18-19, 2010 Decision Summary
http://www.aasbcanada.ca/decision-summaries/2010/item34688.aspx

COLEGIO DE AUDITORES DE BOLIVIA
Convergencia de normas internacionales de auditoria
El Consejo Técnico Nacional de Auditoria y Contabilidad de Bolivia, expidió la Resolucion No. 001
/2010 de marzo de 2010, en la cual en su proceso de convergencia de normas internacionales,
aprobó ocho (8) normas de información financiera y ocho (8) normas de auditoria.
http://www.auditorescontadoresbolivia.org/resoluciones/CTNACResolucion012010APNORMAS.p
df

COMISIÓN EUROPEA
Monitoring Group issues Consultation Paper on its assessment of the implementation of the
IFAC reforms
http://ec.europa.eu/internal_market/auditing/docs/consultation-ifac-paper_en.pdf
VADEMÉCUM 10
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Commissioner Barnier will launch a Green Paper on auditing in the autumn
http://ec.europa.eu/commission_2010-2014/barnier/headlines/news/2010/04/20100427_en.htm
Competent authorities for the tasks provided for in the Statutory Audit Directive
http://ec.europa.eu/internal_market/auditing/docs/dir/100201_competent_authorities_SAD_en.pdf
Commission publishes the results of the public consultation on the adoption of International
Auditing Standards (ISA) in the EU
http://ec.europa.eu/internal_market/consultations/2009/isa_en.htm
Links to public registers of statutory auditors and audit firms
http://ec.europa.eu/internal_market/auditing/docs/dir/100201_web_national_public_registers_en.pd
f
Scoreboard on the status of implementation of the Directive on statutory audit (2006/43/EC) in
Member States
http://ec.europa.eu/internal_market/auditing/docs/dir/01_02_10_scoreboard_en.pdf
The European Commission gives green light to the co-operation of Member States with Canada,
Japan and Switzerland on the exchange of audit working papers
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2010:035:0015:0017:ES:PDF

COMMITEE OF SPONSORING ORGANIZATIONS OF THE TREADWAY COMMISSION
(COSO) - Estados Unidos de América
New Study Indicates Financial Frauds Result in Stock Price Decline
http://www.coso.org/documents/COSOReleaseonFraudulentReporting2010PDF_001.pdf

FEDERACIÓN ARGENTINA DE CONSEJOS PROFESIONALES DE CIENCIAS
ECONOMICAS ARGENTINAEstrategia en materia de normas internacionales de auditoria
En la Junta de Gobierno, realizada el 19 de marzo de 2010, en Puerto Iguazú – Misiones, se han
aprobado diversas propuestas realizadas por el CECyT y la CENCyA, entre ellas la de mantener en
periodo de consulta el PRT 14 (Normas profesionales sobre compromisos de seguridad distintos de
auditoría o revisión de estados financieros históricos y servicios relacionados) hasta que se resuelva
la estrategia definitiva a seguir en materia de Normas Internacionales de Auditoría.
http://www.facpce.org.ar/web07/NoticiaCompleta.asp?id=963
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VADEMÉCUM 11
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FEDERATION DES EXPERTS COMPTABLES EUROPEENS (FEE)
FEE coment letter on the exploration of non-professional ownership structures for audit firmas:
consultation report.
http://www.fee.be/fileupload/upload/Tanzer%20100114%20Ownership1412010171055.pdf
FEE Comment Letter on the IAASB Consultation Paper on Assurance on a Greenhouse Gas
Statement
http://www.fee.be/currentissues/default.asp?content_ref=1217&library_ref=4&category_ref=67
FEE Comment Letter on the PCAOB Release No. 2010-001 Rulemaking Docket Matter No. 030:
Proposed Auditing Standard related to Communications with Audit Committees
http://www.fee.be/currentissues/default.asp?content_ref=1255&library_ref=4&category_ref=67
FEE Comment Letter on the PCAOB Release No. 2009-007 on the PCAOB Rulemaking Docket
Matter No. 26: Proposed Auditing Standards Related to the Auditor’s Assessment of and
Response to Risk and Related Amendments to PCAOB Standards
http://www.fee.be/publications/default.asp?library_ref=4&content_ref=1232
FEE Comment Letter on the IAASB Consultation Paper on Auditing Complex Financial
Instruments
http://www.fee.be/publications/default.asp?library_ref=4&content_ref=1204
FEE Comment Letter on the IOSCO Technical Committee Consultation on Auditor
Communications
http://www.fee.be/publications/default.asp?library_ref=4&content_ref=1203

FORENINGEN AF STATSAUTORISEREDE REVISORER (Asociacion De Contadores Públicos
Dinamarca)
Requisito de auditoria en medianas y pequeñas empresas
A partir de enero de 2011, es voluntario el requisito de realizar auditoria a sus cuentas para las
empresas catalogadas como medianas y pequeñas.
http://www.fsr.dk/Nyheder%20og%20presse/FSR%20i%20medierne/2010/Businessdk_Revisionspli
gt%20lempet.aspx
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HAUT CONSEIL DU COMMISSARIAT AUX COMPTES (H3C) - Francia
Relations avec le PCAOB – communiqué H3C-AMF
http://www.h3c.org/fiches/avis150610.htm
VADEMÉCUM 12
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Norme d'exercice professionnel : obligations du commissaire aux comptes relatives à la lutte
contre le blanchiment des capitaux et le financement du terrorisme.
http://www.h3c.org/fiches/avis300410.htm
Décret modifiant le code de déontologie
http://www.h3c.org/fiches/avis100210.htm
Procédures et mesures de contrôle interne en matière de lutte contre le blanchiment des capitaux
et le financement du terrorismo
http://www.h3c.org/fiches/avis140110.htm
Accord d’échange d’informations entre l’AMF et le H3C concernant le contrôle qualité des
travaux des commissaires aux comptes
http://www.h3c.org/fiches/avis110110.htm

INTERNATIONAL FEDERATION OF ACCOUNTANTS – IFAC
Manual de normas internacionales de control de calidad, auditoria, revision, otros servicios de
aseguramiento y servicios relacionados edición 2010
En el mes de marzo de 2010, el Consejo de Normas Internacionales de Auditoría y Aseguramiento
(IAASB), emitio el manual de normas internacionales de control de calidad, auditoria, revision,
otros servicios de aseguramiento y servicios relacionados edición 2010, ( The Handbook Of
International Quality Control, Auditing, Review, Other Assurance, And Related Services
Pronouncements 2010 Edition), reemplazando el manual emitido en el año 2009.
The Handbook Of International Quality Control, Auditing, Review, Other Assurance, And Related
Services Pronouncements 2010 Edition
Exposición de propuestas de la ISAE 3420
El Consejo de Normas Internacionales de Auditoría y Aseguramiento (IAASB) en su reunión de
marzo 2010, aprobó la exposición de propuestas de la ISAE 3420, “Reportes de aseguramiento en el
proceso de compilar información financiera pro forma incluida en un prospecto”. El proyecto de
norma se refiere a las responsabilidades del profesional de informar sobre el proceso de compilar
información financiera pro forma para su inclusión en el prospecto de un emisor.
http://www.ifac.org/Guidance/EXD-Details.php?EDID=0139
Proyectos de Investigación IAASB
El Consejo de Normas Internacionales de Auditoría y Aseguramiento (IAASB) anunció cuatro
proyectos de investigación en auditoría producto del trabajo que se está realizando con la
Association of Chartered Certified Accountants (ACCA) and the International Association for
Accounting Education and Research (IAAER).
http://press.ifac.org/news/2010/03/iaasb-welcomes-new-auditing-research-initiative
Memorando de entendimiento
La Federación Internacional de Contadores y el A4S han firmado un memorando de entendimiento
para apoyar el papel de la profesión contable en el desarrollo de la sostenibilidad organizacional
VADEMÉCUM 13
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http://press.ifac.org/news/2010/05/ifac-and-the-prince-s-accounting-for-sustainability-projectcollaborate-to-promote-sustainable-organizations
IAASB Staff Issues Q&As to Raise Awareness of XBRL Uses in Business Reporting
http://press.test.ifac.org/news/2010/01/iaasb-staff-issues-q-as-to-raise-awareness-of-xbrl-uses-inbusiness-reporting
IFAC Global Survey Says International Standards Crucial to Investor and Financial Stability
http://press.ifac.org/news/2010/02/ifac-global-survey-says-international-standards-crucial-toinvestor-and-financial-stability
IAESB Issues Consultation Paper on Competence Requirements for Audit Professionals
http://press.ifac.org/news/2010/03/iaesb-issues-consultation-paper-on-competence-requirementsfor-audit-professionals
IAASB Launches Online Questionnaire To Inform Development of Its Future Strategy
http://press.ifac.org/news/2010/04/iaasb-launches-online-questionnaire-to-inform-development-ofits-future-strategy
IAASB Annual Report Highlights Implementation and Assurance Developments
http://press.ifac.org/news/2010/04/iaasb-annual-report-highlights-implementation-and-assurancedevelopments
IFAC to G20: Governments Should Practice What They Preach, Follow Rules Like the Ones They
Set for Public Companies
http://press.ifac.org/news/2010/06/ifac-to-g20-governments-should-practice-what-they-preachfollow-rules-like-the-ones-they-set-for-public-companies

INTERNATIONAL FORUM OF INDEPENDENT AUDIT REGULATORS (IFIAR) Internacional
Meeting of the International Forum of Independent Audit Regulators, Abu Dhabi, March 2010
http://www.frc.org.uk/images/uploaded/documents/IFIAR%20press%20release%20Abu%20Dhabi.
pdf

INTERNATIONAL STANDARDS OF SUPREME AUDIT INSTITUTIONS (ISSAI)
INTERNACIONAL
Framework ISSAI
Read the PSC proposal to harmonise the ISSAI Framework (level 3 - the fundamental auditing
principles) to ensure consistency across the different levels of the Framework. The Harmonisation
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Project is part of the PSC mandate for 2011-2013, which will be presented for approval by the
INTOSAI Congress in November 2010
http://www.issai.org/media(847,1033)/Harmonization_Project.pdf

INSTITUT ÖSTERREICHISCHER WIRTSCHAFTSPRÜFER
Traducciones de las Normas Internacionales de Auditoría (ISA)
El Instituto Austríaco de Contadores, en el mes de enero de 2010 realizó las traducciones de las
Normas Internacionales de Auditoría (ISA) mediante un grupo de trabajo conjunto entre los
miembros del Instituto Alemán de Auditores (IDW), la Cámara Fiduciaria Suiza y el Instituto
Austriaco de Cuentas (IWP).
http://www.iwp.or.at/Seiten/default.aspx

INSTITUTE OF INTERNAL AUDITORS
The New 2010 IPPF Guidance.
The International Professional Practices Framework (IPPF) is the conceptual framework that
organizes authoritative guidance promulgated by The Institute of Internal Auditors. The New
2010 IPPF Guidance.
http://www.theiia.org/guidance/standards-and-guidance/
New IIA Guidance Addresses IT Risks
http://www.theiia.org/recent-iia-news/index.cfm?i=13464
2009 Annual Report Posted - "Refocusing on Opportunity"
http://www.theiia.org/recent-iia-news/index.cfm?i=13403
COSO Releases Fraud Study Results
http://www.theiia.org/recent-iia-news/index.cfm?i=13213
IIA Guidance Releases New Practice Advisory
http://www.theiia.org/recent-iia-news/index.cfm?i=12992
Evaluating Corporate Social responsibility/Sustainable Development
http://www.theiia.org/recent-iia-news/index.cfm?i=12825
New IIA Thought Leadership Reports Provide Guidance on Fraud and SEC Proxy Disclosure
Rules
http://www.theiia.org/recent-iia-news/index.cfm?i=12687
Internal Auditors to Ensure Credit Card Information SecurityInternal Auditors to Ensure Credit
Card Information Security
VADEMÉCUM 15
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http://www.theiia.org/recent-iia-news/index.cfm?i=12553

INSTITUTO DE CONTABILIDAD Y AUDITORÍA DE CUENTAS – España
Nueva Ley de Auditoría de Cuentas (Ley 12/2010, de 30 de junio, por la que se modifica la Ley
19/1988, de 12 de julio, de Auditoría de Cuentas (…)”
http://www.boe.es/boe/dias/2010/07/01/pdfs/BOE-A-2010-10421.pdf

INTOSAI- ORGANIZACIÓN INTERNACIONAL DE LAS ENTIDADES FISCALIZADORAS
SUPERIORES
Congreso INCOSAI 2010
El próximo congreso INCOSAI, se llevara a cabo del 22 al 27 de Noviembre de 2010, en
Johannesburgo, África del Sur. Se eligieron los siguientes temas principales:
Tema I – Valor y beneficio de las Entidades Fiscalizadoras Superiores
Tema II - Auditoría medioambiental y desarrollo sostenible.
http://www.intosai.org/es/portal/events/congresses_incosai/next_congress/

PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (PCAOB)
Decision in Free Enterprise Fund v. PCAOB
http://pcaobus.org/News/Releases/Pages/06282010_SupremeCourtDecision.aspx
PCAOB Issues Staff Q&As on Firm Annual Reporting
http://pcaobus.org/News/Releases/Pages/06182010_QAFirmAnnualReporting.aspx
PCAOB Publishes Updated Staff Guidance Related to Registration Process for Applicants from
Certain Non-U.S. Jurisdictions
http://pcaobus.org/News/Releases/Pages/06012010_GuidanceForNon-USJurisdictions.aspx
PCAOB Publishes List of Issuer Audit Clients of Non-U.S. Registered Firms In Jurisdictions
where the PCAOB is Denied Access To Conduct Inspections
http://pcaobus.org/News/Releases/Pages/05182010_ListIssuerAuditClients.aspx
PCAOB Issues Staff Audit Practice Alert on Auditor Considerations of Significant Unusual
Transactions
http://pcaobus.org/News/Releases/Pages/04072010_SAPA.aspx
PCAOB Proposes Auditing Standard On Audit Committee Communications
http://pcaobus.org/News/Releases/Pages/03292010_StandardAuditCommittees.aspx
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PCAOB to Consider Proposing Auditing Standard on Communications With Audit Committees,
Amendments to PCAOB Interim Standards
http://pcaobus.org/News/Releases/Pages/03242010_OpenMeetingAnnouncement.aspx+
PCAOB Addresses Emerging Audit Issues In 2010 Forum on Auditing in the Small Business
Environment
http://pcaobus.org/News/Releases/Pages/03052010_SBF.aspx
PCAOB Publishes Staff Question and Answer on Auditing Standard No. 7, Engagement Quality
Review
http://pcaobus.org/News/Releases/Pages/02192010_AS7_QA.aspx
PCAOB Auditing Standard on Engagement Quality Review Approved by SEC, Effective for
Fiscal Years Beginning December 15, 2009
http://pcaobus.org/News/Releases/Pages/01152010_AS7.aspx
PCAOB Issues Staff Q&As on Firm Special Reporting And Succession to a Predecessor Firm’s
Registration Status
http://pcaobus.org/News/Releases/Pages/01122010_Staff_QandA.aspx
RUTGERS ACCOUNTING WEB - Estados Unidos de América
20th World Continuous Auditing and Reporting Symposium
http://raw.rutgers.edu/20wcars

VADEMÉCUM 17
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NACIONAL
MINISTERIO DE HACIENDA Y CRÉDITO PÚBLICO
Decreto reglamentario 514 del 16 de febrero de 2010
“Por el cual se modifica parcialmente el Decreto Reglamentario 2649 de 1993”.
http://www.javeriana.edu.co/personales/hbermude/leycontable/contadores/2010-decreto-514.pdf

SUPERINTENDENCIA FINANCIERA DE COLOMBIA
Concepto 2010002804-003 del 1 de marzo de 2010. Libros de contabilidad, unificación, oficina
principal y sucursales
El Decreto 2649 de 1993 señala los principios y normas de contabilidad pero no consagra la manera
de cómo el ente social debe llevar la contabilidad de sus sucursales. La sociedad puede
implementar una contabilidad descentralizada en las sucursales o centralizada en la casa principal,
hecho que podría justificar la consolidación de los libros principales de contabilidad. En todo caso,
el libro que agrupa a los demás debe permitir la armonización de los movimientos de cuentas de
cada sucursal, el cual debe contener la totalidad de las operaciones de la compañía como unidad
económica.
http://www.superfinanciera.gov.co/Normativa/Conceptos2010/2010002804.doc
Circular Externa 010
Modifica el Plan Único de Cuentas del Sector Asegurador
http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ce010_10.doc
Circular Externa 007
Modifica el Anexo 2 “Metodología para la medición y reporte estándar del riesgo de liquidez en
posición propia de las sociedades comisionistas de bolsa de valores” del Capítulo VI de la Circular
Externa 100 de 1995, sobre “Reglas Relativas al Sistema de Administración del Riesgo de Liquidez”,
Así mismo modifica el formato 475 y su instructivo “Indicador Riesgo Liquidez de las Sociedades
Comisionistas de Bolsa de Valores”, el instructivo del formato 476 “Operaciones de las Sociedades
Comisionistas de Bolsa de Valores por cuenta de terceros”, el instructivo del formato 474 “Relación
Clientes Principales de Captación” y el Capítulo VI de la Circular Básica Contable y Financiera
http://www.superfinanciera.gov.co/NormativaFinanciera/Archivos/ce007_10.doc

SUPERINTENDENCIA DE SERVICIOS PÚBLICOS DOMICILIARIOS
Concepto SSPD 268A de 2010. Contabilización de Ingresos
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Resolución de inquietudes relacionadas con la forma en que debe contabilizar sus ingresos una
empresa de servicios públicos domiciliarias, que desarrolla sus actividades en virtud de un contrato
de operación.
http://basedoc.superservicios.gov.co/ark-legal/SSPD/details?docId=99376bcf-2cba-451c-a9547e18a08cde9b&channel=%2fConceptos%2fConceptos+SSPD%2f2010&subEspacio=
Concepto SSPD 256 de 2010. Registro contable en cuentas de orden
Se basa la consulta objeto de estudio en responder como debe hacerse el registro contable, en las
cuentas de orden, de los recargos por mora producto de 1. El no pago en la fecha indicada en la
correspondiente facturación del servicio público domiciliario y no domiciliario que por esta razón
se generen, y 2. La generación de intereses una vez se ha realizado la provisión del capital
adeudado, por considerarse técnicamente improbable conseguir que el cliente lo pague.
http://basedoc.superservicios.gov.co/ark-legal/SSPD/details?docId=53e4c0ce-21e2-4eaf-84c3dd2d81770a21&channel=%2fConceptos%2fConceptos+SSPD%2f2010&subEspacio=
Concepto SSPD 032 de 2010. Información sobre la Ley 1314 de 2009 frente al Plan Contable para
Entes Prestadores de Servicios Públicos Domiciliarios expedido por la Superintendencia de
Servicios Públicos Domiciliarios. Reiteración Concepto SSPD OJ-2009-104.
Claridad respecto de la aplicación de la Ley 1314 de 2009 frente al Plan Contable para Entes
Prestadores de Servicios Públicos Domiciliarios, expedido por la Superintendencia de Servicios
Públicos Domiciliarios y lo relativo a la competencia de la Contaduría General de la Nación.
http://basedoc.superservicios.gov.co/ark-legal/SSPD/details?docId=2c13fdff-a783-470b-9e0826183926b97a&channel=%2fConceptos%2fConceptos+SSPD%2f2010&subEspacio=

SUPERINTENDENCIA DE SOCIEDADES
Oficio 115-016297
Señalan el tratamiento contable de los costos en actividades de consultoría
http://www.javeriana.edu.co/personales/hbermude/Novitas258/FileNovitas258/115-016297.doc
Oficio 115-017193
Precisan el reconocimiento contable de contratos de leasing operativo y financiero
http://www.javeriana.edu.co/personales/hbermude/Novitas258/FileNovitas258/115-017193.doc
Oficio 115-009323
Confirman norma sobre la valuación de inversiones aplicable a las entidades sometidas a la
inspección, vigilancia y control de la Superintendencia de Sociedades
http://www.javeriana.edu.co/personales/hbermude/Novitas258/FileNovitas258/115-009323.rtf
Oficio 115-020079
Reconocimiento contable de provisiones por contingencias.
http://www.supersociedades.gov.co/ss/drvisapi.dll?MIval=sec&dir=232&id=30401&m=td&a=td&d=
depend
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
SUPERINTENDENCIA NACIONAL DE SALUD
Resolución 00281 de 2010
“Por la cual se modifica la Resolución Número 724 (junio 10 de 2008), contentiva del Plan Único de
Cuentas para las Entidades Promotoras de Salud, Instituciones Prestadoras de Salud y Entidades
que Administran Planes Adicionales de Salud y Servicios de Ambulancia por Demanda.”
http://www.supersalud.gov.co/Resoluciones/2010/Res-281-04feb2010-20100205.pdf

JURISPRUDENCIA CONTABLE
Consejo de Estado- Sala de lo Contencioso Administrativo -Sección Cuarta- Sentencia 16729 2010
"(...) los libros de contabilidad del contribuyente constituyen prueba suficiente a su favor, siempre
que se lleven en debida forma, que estén registrados en la Cámara de Comercio o en la
Administración de Impuestos Nacionales, según si el contribuyente está obligado o no a llevar
contabilidad; que se encuentren respaldados por comprobantes internos y externos; que reflejen
toda la situación de la entidad o persona natural; que no se hayan desvirtuado por los medios
probatorios permitidos en la ley, y que el contribuyente no se encuentre en las circunstancias del
artículo 74 del Código de Comercio (...)"
http://www.javeriana.edu.co/personales/hbermude/jurisprudencia/CE16729-2010.htm
Consejo de Estado- Sala de lo Contencioso Administrativo -Sección Cuarta- Sentencia 16571 2010
"(...) Toda vez que la contabilidad revela la esencia o realidad económica de los hechos económicos
que ejecuta el contribuyente, la prueba contable se erige como una de las pruebas, por excelencia,
en materia tributaria, al punto que la contabilidad prevalece sobre la declaración de renta cuando la
declaración difiere de los asientos contables, pero así mismo, prevalecen los comprobantes externos
sobre los asientos de contabilidad cuando las cifras registradas en esos asientos contables referentes
a costos, deducciones, exenciones especiales y pasivos exceden del valor de los comprobantes y, por
lo tanto, esos conceptos se entenderán comprobados hasta concurrencia del valor de los
comprobantes (Artículos 775 y 776 del E.T.) (...)"
http://www.javeriana.edu.co/personales/hbermude/jurisprudencia/CE16571-2010.mht
Consejo de Estado- Sala de lo Contencioso Administrativo -Sección Cuarta- Sentencia 16886 2010
"(...) Para que estos certificados sean válidos como prueba contable, la Sala ha considerado que
deben llevar al convencimiento del hecho que se pretende probar, sujetándose a las normas que
regulan el valor probatorio de la contabilidad; deben expresar si la contabilidad se lleva de acuerdo
con las prescripciones legales; si los libros se encuentran registrados en la Cámara de Comercio; si
las operaciones están respaldadas por comprobantes internos y externos, y si reflejan la situación
financiera del ente económico (...)"
http://www.javeriana.edu.co/personales/hbermude/jurisprudencia/CE16886-2010.doc
VADEMÉCUM 20
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Consejo de Estado- Sala de lo Contencioso Administrativo -Sección Cuarta- Sentencia 17135 2010
SUPERINTENDENCIA FINANCIERA – Funciones / CONTABILIDAD – Debe ser llevada conforme
a los parámetros del Decreto 2649 de 1993 / SISTEMA FINANCIERO – Conformación /
SOCIEDADES FIDUCIARIAS – Son sociedades comerciales y están obligados a llevar libros de
contabilidad
NORMAS CONTABLES PARA ENTIDAD FINANCIERA – Aplicación / NORMAS
MERCANTILES PARA ENTIDAD FINANCIERA – Subsidiariedad
PRINCIPIO DE ASOCIACIÓN O RELACIÓN DE CAUSALIDAD – Alcance / CONTABILIDAD –
Debe corresponder a las características y prácticas de cada actividad
PROPIEDAD, PLANTA Y EQUIPO – Definición / INVENTARIOS – Definición / ACTIVO FIJO Y
MOVIBLE – Diferencias. Criterio jurisprudencial / PERCEPCIÓN DE INGRESOS – No determina la
naturaleza de activo fijo o movible del bien / DESTINACIÓN DEL BIEN – Determina la naturaleza
de activo fijo o movible
CONTRATO DE OBRA – Como su objeto social era la construcción de una estación de gas licuado
este bien es un activo movible / ESTACIÓN DE GAS LICUADO – Al ser el objeto del contrato de
obra tiene la naturaleza de inventario
CARGOS DIFERIDOS – Definición / EROGACIONES POR INTERESES POR FINANCIACIÓN Y
DIFERENCIA EN CAMBIO – Son cargos diferidos.
http://www.javeriana.edu.co/personales/hbermude/jurisprudencia/CE17135-2010.docx

OTROS
Impacto de la Ley 1314 de 2009 en la organización de la profesión contable Colombiana – Samuel
Alberto Mantilla
Este trabajo analiza el impacto que la Ley 1314 de 2009 tiene en la organización de la profesión
contable colombiana. Como argumento central señala que, a raíz de la mencionada ley, es una
realidad que en Colombia se separa entre el rol de gobierno de lo contable y el rol del ejercicio
profesional contable.
http://www.actualicese.com/opinion/impacto-de-la-ley-1314-de-2009-en-la-organizacion-de-laprofesion-contable-colombiana-samuel-alberto-mantilla/
Adherencia e implementación, otra forma de referirse a la adopción – Samuel Alberto Mantilla
Este es un análisis de las posibles consecuencias de la aplicación de la estructura de la Financial
Stability Board – FSB – para el fortalecimiento de la adherencia a los estándares internacionales. Tal
estructura: (1) está basada en tres elementos centrales: liderazgo mediante el ejemplo, revisiones
periódicas a cargo de pares y, medidas para fomentar la adherencia a los estándares
internacionales; (2) está elaborada en el contexto de los doce estándares clave, de los cuales hacen
parte los estándares internacionales de información financiera (IFRS) y los estándares
internacionales de auditoría (ISA); y (3) tiene consecuencias a las que será necesario atender en el
corto plazo.
http://www.actualicese.com/opinion/adherencia-e-implementacion-otra-forma-de-referirse-a-laadopcion-samuel-alberto-mantilla/
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IFRS o Información Exógena: Momentos paradójicos llevan a la parálisis – Hernán Rodriguez
“Pero se mueve”, diría Galileo bienvenido el movimiento regulativo que impulsa hacia un único
conjunto de normas de alta calidad y de aceptación mundial. ¿Todo esta dado para iniciar el
dialogo de dos concepciones del mundo contable?
http://www.actualicese.com/opinion/ifrs-o-informacion-exogena-momentos-paradojicos-llevan-ala-paralisis-hernan-rodriguez/
Normas contables, de información financiera y de aseguramiento de la información ¿Qué
tenemos listo? ¿Qué nos falta? – Hernán Rodriguez
Una vez reglamentado la constitución del organismo permanente de normalización técnica de
normas contables, de información financiera y de aseguramiento de la información (CTCP) y los
requisitos de quórum para deliberar con tres miembros, nos toca ayudar a la solución de otras
problemáticas planteadas al analizar la calidad de los miembros y el resto de los procesos a seguir
antes de finalizar el plazo dado por la ley.
http://www.actualicese.com/opinion/normas-contables-de-informacion-financiera-y-deaseguramiento-de-la-informacion-%c2%bfque-tenemos-listo-%c2%bfque-nos-falta-hernanrodriguez/
Desafío 2010 para las empresas en Colombia: implementar IFRS
Según expertos de Ernst & Young, aunque se ha avanzado en el conocimiento de las Normas
Internacionales de Información Financiera, aún hay mucho por hacer.
http://www.ey.com/CO/es/Newsroom/Ene10_Articulo_Audit

INTERNACIONAL
IASB
Report on impairment of financial assets
The IASB has posted on its website a summary of the discussions to date by the Expert Advisory
Panel (EAP) on impairment of financial assets. The EAP met on 24-25 May 2010 to discuss the
operational challenges of the expected cash flow model that the IASB proposed in its November
2009 Exposure Draft Financial Instruments: Amortised Cost and Impairment.
http://www.iasb.org/News/Announcements+and+Speeches/EAP+summary.htm
IASB-FASB letter to G20 finance ministers
The chairmen of the IASB and FASB have written to the G20 finance ministers to explain the
reasons that the boards are planning to revise the timing of a few of their convergence projects
beyond June 2011 (see stories below). The G20 finance ministers are meeting in Busan, Korea on 4-5
June 2010. In September 2009, the G20 Urged the IASB and FASB 'to redouble their efforts to
achieve a single set of high quality, global accounting standards within the context of their
independent standard setting process, and complete their convergence project by June 2011.'
http://www.fasb.org/cs/ContentServer?c=Document_C&pagename=FASB%2FDocument_C%2FDoc
umentPage&cid=1176156919347
Joint statement by the IASB and the FASB on their convergence work
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The IASB and the FASB have announced their intention to prioritise the major convergence projects
'to permit a sharper focus on issues and projects that they believe will bring about significant
improvement and convergence between IFRSs and US GAAP'. The Boards noted that their
constituents had voiced concerns about their ability to provide high-quality input on the large
number of major exposure drafts planned for publication in the second quarter of 2010. The target
completion dates for a few projects have extended into the second half of 2011. The Two Boards
expect to release a new work plan identifying those projects and their new target dates shortly
http://www.fasb.org/cs/ContentServer?c=Document_C&pagename=FASB%2FDocument_C%2FDoc
umentPage&cid=1176156919319
IASB Issues Exposure Draft on Fair Value Option for Financial Liabilities
On May 11, 2010, the IASB issued for public comment an ED on the presentation of gains and losses
on liabilities designated under the fair value option. The ED is part of the IASB’s plan to improve
and simplify the accounting for financial instruments. Under the ED, an entity that has designated
financial liabilities at fair value through profit or loss under the fair value option would no longer
present in profit or loss a (1) gain from a deterioration in the entity’s own credit risk or (2) loss from
an improvement in the entity’s own credit risk. Instead, gains and losses arising from changes in
the entity’s own credit risk would be presented in other comprehensive income.
http://www.iasb.org/News/Press+Releases/financial+liabilities.htm
IASB concludes the 2008-2010 cycle of annual improvements to IFRSs
The International Accounting Standards Board (IASB) issued Improvements to IFRSs - a collection
of amendments to seven International Financial Reporting Standards (IFRSs) - as its latest set of
annual improvements. (06 May 2010)
http://www.iasb.org/News/Press+Releases/IASB+concludes+the+20082010+cycle+of+annual+improvements+to+IFRSs.htm
IASB proposes improvements to defined benefit pensions accounting
The International Accounting Standards Board (IASB) has published for public comment an
exposure draft of proposed amendments to IAS 19 Employee Benefits. The proposals would amend
the accounting for defined benefit plans through which some employers provide long-term
employee benefits, such as pensions and post-employment medical care. In defined benefit plans,
employers bear the risk of increases in costs and of possible poor investment performance.
http://www.iasb.org/News/Press+Releases/defined+benefit+pensions+accounting.htm
IASB and FASB quarterly report shows continued progress towards convergence goal
The International Accounting Standards Board (IASB) and the US Financial Accounting Standards
Board (FASB) have published a report on their work to improve and achieve convergence of
International Financial Reporting Standards and US generally accepted accounting principles. In
November 2009 the two boards, with the support of their respective Trustee bodies and the IASC
Foundation Monitoring Board of public capital market authorities (a body that also includes the US
public authority), demonstrated their shared commitment to convergence by establishing a
comprehensive work plan to complete their joint programme by the June 2011 target. To
accomplish that objective, the boards have accelerated and intensified their joint work and, instead
of meeting jointly every four months, have held ten joint meetings totalling more than 100 hours of
discussions since the agreement.
http://www.iasb.org/News/Press+Releases/IASB+FASB+quarterly+report.htm
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IASB seeks feedback on extractive activities discussion paper
The International Accounting Standards Board (IASB) has published the results of an international
research project on a possible future International Financial Reporting Standard (IFRS) for
extractive activities in the form of a discussion paper – Extractive Activities.
http://www.iasb.org/News/Press+Releases/extractive+activities+DP.htm
Liabilities – comment deadline extended
In its March Board meeting, the IASB decided to extend the comment period for the exposure draft
Measurement of Liabilities in IAS 37 to 19 May 2010. The extension is to give respondents more
time to understand the recognition requirements of the standard that will replace IAS 37 before
they finalise their comments on the revised measurement proposals.
http://www.iasb.org/News/Announcements+and+Speeches/Liabilities+deadline+extended.htm
IASB and FASB publish proposals on reporting entity concept
The International Accounting Standards Board (IASB) and US Financial Accounting Standards
Board (FASB) have published for public comment an exposure draft on the reporting entity
concept.
http://www.iasb.org/News/Press+Releases/ReportingEntityProposals.htm
New IFRS for SMEs Update newsletter
The IASB has published the first issue of the IFRS for SMEs Update newsletter – a regular staff
summary of news relating to the International Financial Reporting Standard for Small and
Medium-sized Entities (IFRS for SMEs)
http://www.iasb.org/News/Announcements+and+Speeches/New+IFRS+for+SMEs+Update+newslett
er.htm
IASB issues limited exemption amendment to IFRS 1
The International Accounting Standards Board (IASB) has issued a minor amendment to IFRS 1
First-time Adoption of International Financial Reporting Standards.
The amendment relieves first-time adopters of IFRSs from providing the additional disclosures
introduced in March 2009 by Improving Disclosures about Financial Instruments (Amendments to IFRS
7). It thereby ensures that first-time adopters benefit from the same transition provisions that
Amendments to IFRS 7 provides to current IFRS preparers.
http://www.iasb.org/News/Press+Releases/IFRS1amendment.htm
IASB re-exposes proposals on measuring liabilities for asset decommissioning, legal disputes
and similar items
The International Accounting Standards Board (IASB) today published for public comment an
exposure draft of one section of a replacement for IAS 37 Provisions, Contingent Liabilities and
Contingent Assets. The section contains revised proposals for measuring liabilities within the scope
of IAS 37.
http://www.iasb.org/News/Press+Releases/IASB+reexposes+proposals+on+measuring+liabilities.htm

IASC FOUNDATION
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IASC Foundation and IASB emphasise greater investor participation in the development of
IFRSs
The Trustees of the International Accounting Standards Committee (IASC) Foundation and the
International Accounting Standards Board (IASB) have launched a programme to enhance
investors’ participation in the development of International Financial Reporting Standards (IFRSs).
The programme builds on actions recently taken to help ensure the IASB meets the needs of the
investor community. In January 2009 the Trustees reconstituted the Standards Advisory Council to
include representatives from eight leading investor organisations and established a special
subgroup of these members
http://www.iasb.org/News/Press+Releases/Investor+programme.htm
IASC Foundation releases IFRS Taxonomy 2010
The International Accounting Standards Committee (IASC) Foundation released the International
Financial Reporting Standards (IFRS) Taxonomy 2010. The 2010 taxonomy is consistent with IFRSs
and with the IFRS for Small and Medium-sized Entities (SMEs), and for the first time both have
been integrated into a single taxonomy. (30 April 2010)
The IFRS Taxonomy 2010 is a translation of IFRSs as issued at 1 January 2010 into XBRL (eXtensible
Business Reporting Language). XBRL is rapidly becoming the standard format for the electronic
filing of financial information - particularly within jurisdictions reporting under IFRSs - because it
facilitates simpler and faster filing and comparison of IFRS financial data by companies, regulators,
investors, analysts and other users of financial information.
http://www.iasb.org/News/XBRL/IASC+Foundation+releases+IFRS+Taxonomy+2010.htm
IASC Foundation publishes second batch of training material for the IFRS for SMEs
The International Accounting Standards Committee (IASC) Foundation published today the second
batch of training material for the International Financial Reporting Standard for Small and Medium-sized
Entities (IFRS for SMEs). The training material is designed to assist companies and accounting
practitioners in applying the IFRS. It will also assist educators in teaching how to apply the IFRS for
SMEs. The remaining material will be published in the course of this year as it is completed.
http://www.iasb.org/News/Press+Releases/secondIFRSforSMEstrainingmaterial.htm
IASC Foundation publishes free training material for IFRS for SMEs
The International Accounting Standards Committee Foundation (IASC Foundation) has published
the first part of its comprehensive set of training materials for the IFRS for SMEs. The free-todownload training material forms part of a range of initiatives undertaken by the IASC Foundation
and the International Accounting Standards Board (IASB) to support the widespread adoption of
the IFRS for SMEs.
http://www.iasb.org/News/Press+Releases/IFRS+for+SMEs+training+material+launch.htm

FASB
FASB Issues Proposed Guidance on Presentation of Comprehensive Income
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On May 26, 2010, the FASB issued for public comment a proposed ASU that would amend ASC 220
(formerly Statement 130) by requiring all components of comprehensive income to be reported in a
continuous financial statement.
http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhe
re=1175820761372&blobheader=application%2Fpdf
FASB Issues Proposed ASU on Accounting for Financial Instruments
On May 26, 2010, the FASB issued for public comment a proposed ASU containing a
comprehensive, new model of accounting for financial assets and financial liabilities that addresses
(1) recognition and measurement, (2) impairment, and (3) hedge accounting. The proposal would
significantly affect the accounting for a broad range of financial instruments, including investments
in debt and equity securities, nonmarketable equity investments, loans, loan commitments, deposit
liabilities, trade payables, trade receivables, derivative financial instruments, and debt liabilities.
http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhe
re=1175820761372&blobheader=application%2Fpdf
FASB trustees' statement on SEC work plan
The Trustees of the Financial Accounting Foundation (FAF), oversight body of the US Financial
Accounting Standards Board, have issued a statement acknowledging "the SEC's leadership
regarding its consideration of global accounting standards, including its continued support for the
goal of a single set of high quality globally accepted accounting standards", as expressed in the
Commission's recent Statement.
http://www.fasb.org/cs/ContentServer?c=FASBContent_C&pagename=FASB%2FFASBContent_C%
2FNewsPage&cid=1176156667603
FASB Releases ASU on Foreign Currency Issues
On May 11, 2010, the FASB issued ASU 2010-19, which codifies the SEC staff announcement made
at the March 18, 2010, EITF meeting. The ASU “provides the SEC staff’s views on certain foreign
currency issues related to investments in Venezuela.” These issues relate to Venezuela’s highly
inflationary status.
http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhe
re=1175820695526&blobheader=application%2Fpdf

SECURITIES AND EXCHANGE COMMISSION (SEC)
SEC statement on FASB-IASB timing changes
US SEC Chairman Mary L Schapiro has issued a statement expressing confidence that the project
timing changes planned by the FASB and IASB (see story below) will not negatively affect the
Commission's work plan, Announced in February, to consider in 2011 whether and how to
incorporate IFRSs into the US financial system.
http://www.sec.gov/news/press/2010/2010-96.htm
SEC seeks details on transfers of financial assets
March 2010, the Division of Corporation Finance sent a letter to certain public companies
requesting information about repurchase agreements, securities lending transactions, or other
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transactions involving the transfer of financial assets with an obligation to repurchase the
transferred assets.
http://sec.gov/divisions/corpfin/guidance/cforepurchase0310.htm
SEC Approves Statement on Global Accounting Standards
The Securities and Exchange Commission today voted to issue a statement that lays out its position
regarding global accounting standards and makes clear that the Commission continues to believe
that a single set of high-quality globally accepted accounting standards would benefit U.S investors.
http://www.sec.gov/news/press/2010/2010-27.htm

EFRAG
EFRAG conclusions on the IFRS for SMEs
EFRAG has submitted to the European Commission its analysis of the IFRS for SMEs' compatibility
with the EU Accounting Directives. EFRAG’s advice consists of:
A letter to the European Commission specifying the requirements of the IFRS for SMEs that has
been assessed to be incompatible with the EU Accounting Directives (the Letter). This letter also
includes a description of the scope and limitations of the assessment.
http://www.efrag.org/news/detail.asp?id=548
Research paper on definition of an asset
The European Financial Reporting Advisory Group (EFRAG) and the Autorité des Normes
Comptables (ANC, French accounting standard setter) have jointly published a staff research paper
on the proposed new definition of an asset tentatively adopted by the IASB and FASB. The paper –
Pro-active Paper on the Definition of an Asset (PDF 336k) – is intended to serve as input to the IASB
in its deliberation on the development of the Conceptual Framework Phase B.
http://www.efrag.org/news/detail.asp?id=499

FEE
FEE paper on bank provisioning and reserving
The European Federation of Accountants (FEE) has published a paper Bank Provisioning and
Reserving: A Comparison of Alternatives. The paper is intended to help clarify the meaning of
particular terms used by policy-makers, banks, regulators, accountants, and others in respect of
bank provisioning and reserving, "since there is not yet a common understanding of what these
terms are meant to cover". The paper is also intended to assist the readers of the recently issued
joint EFRAG/FEE paper Impairment of Financial Assets: The Expected Loss Model by providing
background information and an outline of the key terms of the various approaches and models that
are currently being debated. FEE's announcement also notes that the paper "may also help to better
understand the current discussions on impairment in relation to the proposals of the International
Accounting Standards Board (IASB) for the impairment of financial assets".
http://www.fee.be/publications/default.asp?library_ref=4&content_ref=1199
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FEE Position on EC Consultation on IFRS for SMEs
FEE (The Federation of European Accountants) commends the EC for carrying out a consultation
on IFRS for SMEs and for seeking the views of all stakeholders. FEE welcomes a debate on the role
IFRS for SMEs can play within the EU, before deciding at EC level on the best course of action in the
context of the forthcoming revision of the Accounting Directives. FEE is looking forward to actively
contributing to this debate.
http://www.fee.be/publications/default.asp?library_ref=4&content_ref=1235

G20
G20 reiterates support for global accounting Standards
Following their summit meeting in Toronto on 26-27 June 2010, the leaders of the G20 group of
nations have issued a Declaration reaffirming their support for a single set of global accounting
standards as a means for strengthening the global financial market infrastructure. Unlike the G20
leaders' Declaration in September 2009 following their Pittsburgh summit, this new Declaration
does not make reference to a June 2011 deadline
http://g20.gc.ca/toronto-summit/summit-documents/the-g-20-toronto-summit-declaration/
G20 reaffirms commitment to global accounting standards
In a communique released after their meeting in Busan, Korea on 4-5 June 2010, the Group of 20
finance ministers and central bank governors reaffirmed their support of a single set of global
accounting standards.
http://www.korea.net/detail.do?guid=47336
G-20 Communiqué. Meeting of Finance Ministers and Central Bank Governors
In a communique released after their meeting in Washington D.C., on 22-23 April 2010, the Group
of 20 finance ministers and central bank governors reaffirmed their support of a single set of global
accounting standards. The communique said:
[We] stressed the importance of achieving a single set of high quality, global accounting standards;
implementing international standards with regard to compensation practices and welcomed the
FSB’s report; completing the development of standards for central clearing and trading on
exchanges or electronic platforms of all standardized over-the-counter derivative contracts, where
appropriate, and reporting to trade repositories of all over-the-counter derivative contracts; and
consistent and coordinated oversight of hedge funds and credit rating agencies
http://www.g20.org/Documents/201004_communique_WashingtonDC.pdf

OTROS
Study of 347 accounting frauds in the United States
COSO (the Committee of Sponsoring Organizations of the Treadway Commission) has published a
study, Fraudulent Financial Reporting: 1998-2007, that examines 347 alleged accounting fraud cases
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investigated by the US Securities and Exchange Commission during that ten-year period. It
provides an in-depth analysis of the nature, extent, and characteristics of those accounting frauds
and offers insights regarding new and ongoing issues needing to be addressed. Most of the frauds
examined occured before the Sarbanes-Oxley Act went into effect.
http://www.coso.org/documents/COSOFRAUDSTUDY2010.pdf
Europe is 'getting impatient' on convergence
In his first speech outside of Europe since taking office as European Commissioner for Internal
Market and Service, Michel Barnier spoke yesterday in Washington about the United States and
Europe jointly building a new financial framework. He said that Europe is getting impatient
regarding convergence of IFRSs and US GAAP.
http://www.iasplus.com/europe/1005barnier.pdf
Hong Kong adopts IFRS for SMEs with a modification
On 30 April 2010 the Hong Kong Institute of Certified Public Accountants (HKICPA) issued the
Hong Kong Financial Reporting Standard for Private Entities (HKFRS for Private Entities). This
new standard is identical to the IFRS for SMEs except for a modification relating to the income tax
requirements. The HKICPA has replaced the recognition and measurement principles contained in
Section 29 Income Tax of the IFRS for SMEs with those contained in IAS 12 Income Taxes, while
retaining the relevant disclosures in the IFRS for SMEs. In addition, the HKICPA has restricted the
amount of deferred tax recognised in relation to the revaluation gain for investment properties to
the amount that would be payable upon its sale to an unrelated market participant at fair value at
the end of the reporting period. The HKFRS for Private Entities is effective immediately as an
option for SMEs in Hong Kong. Eligible entities are permitted to use the standard to prepare their
financial statements for prior periods where the relevant financial statements have not been
finalised and approved.
http://www.iasplus.com/hk/1005hkfrssmes.pdf
Egypt developing SME standard based on IFRS for SMEs
The Egyptian Society of Accountants and Auditors is presently developing an exposure draft of a
proposed Egyptian Accounting Standard for SMEs. The exposure draft is based on the IFRS for
SMEs but is expected to propose several differences, including differences in the areas of leases and
distributions of profits to employees. The Board of the Egyptian Society of Accountants and
Auditors expects to release the proposed EAS for SMEs in 2010. However, the effective date for
implementation has not yet been decided
http://www.iasplus.com/country/egypt.htm
ECB concerns about fair value, convergence
Gertrude Tumpel-Gugerell, member of the Executive Board of the European Central Bank (ECB),
spoke on Elements for intervention on accounting issues at a conference in Paris on 27 April 2010.
In her speech she presents the views of the ECB on fair value measurement, impairment, and
convergence.
http://www.iasplus.com/europe/1004tumpel.pdf
Malaysia proposes to adopt IFRS for SMEs
The Malaysian Accounting Standards Board (MASB) has issued an exposure draft (ED 72 Financial
Reporting Standard for Small and Medium-sized Entities) that is identical to the IFRS for SMEs.
MASB's objectives in adopting the IFRS for SMEs are:
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Provide improved comparability for users of accounts
Enhance the overall confidence in the accounts of SMEs
Reduce the significant costs involved of maintaining standards on a national basis
Provide a platform for growing businesses that are preparing to enter public capital markets, where
Application of full Malaysian FRSs (soon to be fully converged with IFRSs) is required
http://www.masb.org.my/images/stories/MASB_EDs/ED72book1_26Mar2010.pdf
Philippines has adopted the IFRS for SMEs
The IFRS for SMEs has been adopted in the Republic of the Philippines effective 1 January 2010. It is
known as the Philippine Financial Reporting Standard for SMEs (PFRS for SMEs). In the
Philippines, listed companies, large unlisted companies, financial institutions, and public utilities
are all required to use full PFRSs, which are nearly identical to full IFRSs. The PFRS for SMEs must
be used by any other entity that has total assets of between P3,000,000 and P350,000,000 (US$70,000
to $8,000,000) or total liabilities of between P3 million and P250 million (US$70,000 to $5,500,000).
Entities below those thresholds (so-called 'micro entities') may use the PFRS for SMEs or 'another
acceptable basis of accounting'. PFRSs are developed by the Philippine Financial Reporting
Standards Council and approved and issued by the Securities and Exchange Commission (P-SEC).
http://www.iasplus.com/asia/0912philippinessme.pdf
Dominican Republic adopts IFRSs and IFRS for SMEs
The Instituto de Contadores Públicos Autorizados de la Republica Dominicana (Institute of CPAs of
the Dominican Republic, or ICPARD) has had the legal power to establish accounting standards in
accordance with article 31 of Law 479-08 since July 2009. In February 2010 the ICPARD adopted
two resolutions:
Listed companies. In Resolution 001 (PDF 211k, Spanish), the ICPARD established the mandatory
use of IFRSs for companies whose shares are quoted on the Bolsa de Valores de la Republica
Dominicana (BVRD, the Stock Exchange of the Dominican Republic).
Government-regulated companies. Resolution 001 provides that such companies must follow the
requirements of the government regulatory body.
Other companies. In Resolution 002 (PDF 202k, Spanish), the ICPARD established the mandatory
use of IFRS for SMEs for all companies whose shares are not quoted on the BVRD (other than
government-regulated companies).
http://www.iasplus.com/americas/1002dominicanresolution001.pdf
http://www.iasplus.com/americas/1002dominicanresolution002.pdf
Namibia adopts the IFRS for SMEs
By Resolution of its Council (PDF 330k), the Institute of Chartered Accountants of Namibia has
adopted the IFRS for SMEs for use in Namibia for financial statements authorised for issue after 17
February 2010
http://www.iasplus.com/africa/1002namibiasme.pdf
Brazil adopts the IFRS for SMEs
In December 2009, the Brazilian Accounting Pronouncements Committee (CPC) adopted a
Portuguese version of the IFRS for SMEs as an option for SMEs in Brazil. By Resolution 1255 of
2009, the CPC's SME standard was endorsed by the Brazilian Federal Accounting Council (CFC),
the national professional body. The standard is a temporary and unofficial translation of the IFRS
for SMEs. The IASC Foundation is presently organizing an official translation. It is anticipated that
auditors will be able to report that financial statements that comply with the CPC's SME standard
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are in conformity with the IFRS for SMEs because there are no substantive differences between the
unofficial Portuguese translation and the IFRS for SMEs.
http://www.cpc.org.br/pdf/PME.pdf
Costa Rica adopts the IFRS for SMEs
The Costa Rican Institute of Certified Public Accountants is, by law, the accounting standard-setter
in Costa Rica. Currently, all companies follow IFRSs with the exception of some regulated entities
(banks and finance entities, stockbrokers, and pension funds) which follow accounting policies
adopted by the regulators. The Institute has adopted the IFRS for SMEs, to be effective for financial
years beginning 1 January 2010. However, the Institute is still deliberating which entities will
qualify as SMEs, and therefore are eligible to use the IFRS for SMEs.
http://www.iasplus.com/country/costarica.htm
Possible exemption of EU micros from financial reporting
The European Parliament has voted to exempt very small companies ('micro-entities') from the
existing EU-wide laws that require them to prepare annual financial statements. The Parliament's
action still must be approved by the EU Council before it becomes law. If approved, it would then
be up to each EU Member State to grant such exemptions. Parliament's resolution also calls for a
general revision of the 4th and 7th Company Law Directives in 2010. Currently, about 7.2 million
EU companies are subject to reporting rules under EU accounting directives. Of those, 5.4 million
(around 75%) are 'micro-entities' primarily engaged in business at local or regional level, with little
or no cross-border activity
http://www.iasplus.com/europe/1003parliamentsme.pdf
Venezuela has adopted the IFRS for SMEs
The Federación de Colegios de Contadores Públicos de Venezuela (FCCPV, the professional
accountancy organisation in Venezuela) has adopted the IFRS for SMEs for all SMEs in Venezuela.
Use of the IFRS for SMEs is voluntary for financial statements for the year ending 31 December
2010, and will become mandatory for the year ending 31 December 2011.
http://www.fccpv.org/
International standards crucial to investors and financial stability
The International Federation of Accountants (IFAC) has published its Third Annual Global
Leadership Survey. More than 110 presidents and chief executive officers from IFAC's member
bodies, associates, and regional accountancy organisations participated in the survey. Those global
leaders of the profession felt that the adoption, implementation, and enforcement of international
financial standards is crucial to investor protection and financial stability.
http://www.ifac.org/MediaCenter/?q=node/view/698
EU Parliament hearings discuss Accounting
The European Parliament's Special Committee on Financial, Economic and Social Crisis (CRIS) held
a hearing on 25 February 2010 to examine financial regulation and supervision in Europe.
Accounting standards were among the issues discussed.
Bank of France governor Christian Noyer stressed 'the need for accounting standards to take
account of the real risks'.
Bettina Corves-Wunderer, CFO of Allianz Italy said that 'untransparent and insufficiently
harmonised accounting standards had also led to procyclical behaviour'.
http://www.iasplus.com/europe/1002parliamentcommittee.pdf
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AICPA statement on SEC IFRS work plan
The American Institute of CPAs has issued a Statement on the Securities and Exchange
Commission's Commission's Endorsement of a Plan to work toward incorporation of IFRSs in the
US financial reporting system. The AICPA statement says:
The AICPA believes that it is critical for the SEC to set a date certain for use of IFRS in the U.S. and
we urge the commission, as it completes this work plan in 2011, to ensure investor confidence is
maintained and key milestones lead successfully to global standards in 2015.
http://www.aicpa.org/Press/PressReleases/2010/Pages/AICPAIssuesStatementonSECCommitmentt
oMoveUSTowardInternationalFinancialReportingStandardsWithNewWorkPlan.aspx
Sierra Leone adopts the IFRS for SMEs
On 30 December 2009, the Council for Standards of Accounting, Auditing, Corporate and
Institutional Governance (CSAAG) of Sierra Leone unanimously passed a resolution adopting the
IFRS for SMEs for profit-seeking entities that fall outside its conditions for the application of full
IFRSs. The IFRS for SMEs is voluntary (that is, permitted) for reporting periods commencing 1
January 2010 and is mandatory (required) for reporting periods commencing 1 January 2011. Listed
companies, banks, insurance companies, and other statutorily recognised financial institutions are
required to apply the full IFRSs as issued by the IASB.
http://www.iasplus.com/country/sierrale.htm
IFRS for SMEs in Mauritius
The law (Finance Bill 2009) was enacted by Parliament. Therefore, the accounting standards
structure in Mauritius is now as follows:
Listed companies use full IFRSs.
State owned enterprises with revenue over 50 million rupees (about US$1.7 million) use full IFRSs.
Some state owned enterprises with a turnover 50 million rupees or less will have the choice
between full IFRS and IFRS for SMEs.
The remaining state owned enterprises with revenue 50 million rupees or less can choose IFRS for
SMEs or the Financial Reporting Framework and Standards issued under section 72 of the Financial
Reporting Act. Such standards are being developed by the Financial Reporting Council of
Mauritius (a proposal was published in September 2009).
Companies in Mauritius that are not state owned enterprises and that have turnover greater than 50
million rupees must use full IFRSs.
Companies in Mauritius that are not state owned enterprises and that have turnover 50 million
rupees or less are exempted from preparing financial statements but must prepare a schedule of
financial information (a summarised balance sheet and profit or loss account without notes).
http://www.iasplus.com/pastnews/2010feb.htm#sec
IOSCO Principles for Periodic Disclosure by Listed Entities
The Technical Committee of the International Organization of Securities Commissions (IOSCO) has
published a report Principles for Periodic Disclosure by Listed Entities. The report includes a set of
recommendations for disclosures that could be provided in the periodic reports, particularly annual
reports, of entities whose securities are listed or admitted to trading on a regulated market in which
retail investors participate. The disclosure principles also cover other issues related to periodic
disclosure, such as the timeliness of disclosures, disclosure criteria, and storage of information. The
principles are intended to provide a useful framework for securities regulators that are reviewing
or revising their regulatory disclosure regime for periodic reports.
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http://www.iosco.org/library/statements/pdf/statements-13.pdf
IVSC guidance on valuing investment property
The International Valuation Standards Council (IVSC) has released a new Guidance Note (GN 17)
The Valuation of Investment Property under Construction. The need for guidance when estimating
the market value of investment property under construction was highlighted when the IASB
amended IAS 40 Investment Property to require entities to disclose the fair value of investment
property under construction.
http://www.ivsc.org/news/nr/2010/nr100216.html
New EU Commissioner comments on accounting
Michel Barnier, who took office last week as the European Commissioner responsible for Internal
Market and Services, commented briefly on international accounting standards during a
presentation to the Ecofin Council (the council of economic and finance ministers of EU Member
states). Mr Barnier's presentation was titled Acting Without Delay to Clean Up Financial Markets.
http://www.iasplus.com/europe/1002barnierecofin.pdf
Japan moves toward full IFRS adoption
In a conference on international developments in accounting and auditing that was hosted by the
European Commission in Brussels on 8 February 2010, Mr Masamichi Kono, Deputy Director
General of the Supervisory Bureau of the Financial Services Agency of Japan explained the Japanese
step-by-step roadmap toward the full adoption of IFRSs for listed companies by 2015 or 2016,
including the voluntary early adoption that has already started from 1 April 2009.
http://ec.europa.eu/internal_market/accounting/docs/conference20100208/presentation-masamichikono_en.pdf
Azerbaijan extends use of IFRSs
The President of Azerbaijan has signed into law the 'non-bank credit organisations' act, which
requires, among other things, that such organisations must prepare financial statements using
International Financial Reporting Standards and implement corporate governance standards.
Azerbaijani banks and major state-owned enterprises were already required to report under IFRSs.
http://www.iasplus.com/pastnews/2010feb.htm
Trinidad and Tobago adopts the IFRS for SMEs
The Institute of Chartered Accountants of Trinidad and Tobago (ICATT) has adopted the IFRS for
Small and Medium-sized Entities, as issued by the IASB, for use in Trinidad and Tobago for
financial statements effective immediately, which includes 2009 and prior periods. ICATT's
announcement said that "the adoption of this Standard impacts the majority of the entities in
Trinidad and Tobago and would simplify the level of accounting and auditing requirements for
qualifying entities choosing to implement the Standard." Prior to adoption of the IFRS for SMEs,
SMEs in Trinidad and Tobago used full IFRSs. Now, SMEs may choose either the IFRS for SMEs or
full IFRSs
http://www.iasplus.com/americas/1002trinidadsme.pdf
Roadmap for transition to IFRS-converged Indian standards
The Ministry of Corporate Affairs of India has adopted a plan for phased transition to 'notified
Indian standards that have been converged with IFRS' (notified standards) by listed and large
Indian companies, other than banks and insurance companies.
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http://www.iasplus.com/asia/1001indiamea.pdf
Guyana adopts the IFRS for SMEs
The Institute of Chartered Accountants of Guyana has adopted the IFRS for Small and Mediumsized Entities, as issued by the IASB, for use in Guyana for financial statements for periods ending
on or after 31 December 2009. SMEs may choose either the IFRS for SMEs or full IFRSs.
http://www.iasplus.com/americas/1002guyanasme.pdf
Do banks need special accounting standards?
In a speech to the Institute of Chartered Accountants in England and Wales, Adair Turner,
Chairman of the UK Financial Services Authority discussed the question: Banks are different:
should accounting reflect that fact?
http://www.iasplus.com/uk/1001turnerspeech.pdf
Argentina requires IFRSs starting 2012
Argentina's Comisión Nacional de Valores (CNV, the National Securities Commission, an agency of
the Argentine Ministry of Economics and Public Finance) has adopted a requirement that all
companies that publicly offer equity or debt securities must prepare their financial statements using
IFRSs, beginning with financial statements for the year ended 31 December 2012. Companies may
voluntarily file their financial statements in accordance with IFRSs starting in January 2011.
Argentine companies that are currently preparing IFRS financial statements on a supplemental
basis may adopt IFRSs starting in 2010. The new requirements were adopted by Resolución General
No. 562.
http://www.cnv.gov.ar/LeyesyReg/CNV/esp/RGC562-09.htm

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NACIONAL
CONTADURIA GENERAL DE LA REPUBLICA
Que se hace necesario reconocer y revelar por separado los costos incurridos en la prestación de
servicios de lavandería, por parte de algunas entidades contables públicas,
http://www.contaduria.gov.co/dmdocuments/RegimenContabilidadPublica/reglamentacion/Res_58
4_2009.pdf

FENALCO
Faltan pocos pasos para que se convierta en ley el proyecto de ley 082 de 2008 Cámara, 351 de 2009
Senado, “Por medio de la cual se expide el Estatuto del Consumidor y se dictan otras
disposiciones”. Sin duda alguna esta Ley tendrá un alto impacto en la sociedad colombiana, que en
los últimos 15 años ha sufrido una fuerte incertidumbre sobre las normas que rigen la materia ya
que el Estatuto vigente –que data de 1982– no contempla las nuevas formas de comercio y los
avances tecnológicos y doctrinarios en la materia.
http://www.fenalco.com.co/content/el-nuevo-estatuto-del-consumidor

INSTITUTO NACIONAL DE CONTADORES PUBLICOS DE COLOMBIA – INCP LA LOGISTICA COMPETITIVA
La "Logística Competitiva" contribuye directamente al logro de altos niveles de servicio al cliente y
bajos costos. Estos resultados se pueden alcanzar desarrollando un modelo de referencia que da
una idea clara de cómo se debe proceder y qué se debe considerar para lograr estos resultados en
países como Colombia
http://www.incp.org.co/index.php?option=com_content&view=article&catid=155:estrategico&id=21
93:la-logistica-competitiva&Itemid=103

INTERNACIONAL
CIMA - CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS
A balancing act for NGOs: CIMA-funded research provides a new framework for cost control
Research funded by CIMA (the Chartered Institute of Management Accountants) has unveiled a
new framework for non-governmental organisations (NGOs) to help them balance the conflicting
objectives of cost control and improving welfare.
http://www1.cimaglobal.com/en-gb/About-us/Press-office/Press-releases/2010/A-balancing-act-forNGOs-CIMA-funded-research-provides-a-new-framework-for-cost-control-/
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If businesses and other organizations are to meet the many and complex challenges of sustainable
development, then they all, both public and private, need to embed sustainability considerations
into their decision-making and reporting. However, the translation of this aspiration into effective
action is often inhibited by the lack of systems and procedures that take sustainability into account.
Accounting for Sustainability: Practical Insights will help organizations to address these issues. The
book sets out a number of tools and approaches that have been developed and applied by leading
organizations to:
 embed sustainability into decision-making, extending beyond an organization's boundaries
to take into account suppliers, customers and other stakeholders;
 measure and link sustainability and financial performance;
 integrate sustainability into 'mainstream' reporting, both to management and external
stakeholders.
In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo
Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for
sustainability works in practice in a wide range of organizational contexts.
http://www1.cimaglobal.com/en-gb/Thought-leadership/Newsletters/Insight-e-magazine/Insight2010/Insight-June-2010/Accounting-for-sustainability--practical-insights/
Changes in the accounting profession:
Risk manager or risqué manager? The new platform for the management accountant
Author: G. Baldvinsdottir, J. Burns, H. Nørreklit and R. Scapens
Publication date: 15/04/2010
Aims to obtain conceptual understanding of management accounting innovations looking at the at
new accounting software; accountants’ developing roles; and innovative accounting techniques and
how these innovations actually affect organisations.
http://www1.cimaglobal.com/Documents/Thought_leadership_docs/Changes%20in%20the%20acco
unting%20profession/cid_ressum_risk_manager_risque_manager_apr2010.pdf
A comparative investigation into management accounting innovations
Author: H Yazdifar and D Askarany
Publication date: 21/12/09
Explores the importance of contextual factors on the adoption and successful implementation of
new cost and management accounting techniques.
http://www1.cimaglobal.com/Documents/Thought_leadership_docs/Organisational%20manageme
nt/R163%20-FINAL%20PDF.pdf
Improving decision making in organizations:
Standard Costing: Insights from leading companies
Author: KMPG
Publication date: 26/02/2010
http://www1.cimaglobal.com/PageFiles/360009704/Improving%20Decision%20Making/StandardCo
sting2010Insightsfromcompanies.pdf
Integrating management accounting systems in mergers and acquisitions
The role of the management accountant
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Author: A. Boateng and R. Bampton
Publication date: 14/05/2010
Examines and maps out the role of management accountants in the integration process of
Management Accounting Systems (MAS) in mergers and acquisitions.
Integrating management accounting systems in mergers and acquisitions
http://www.cimaglobal.com/Documents/Thought_leadership_docs/Management%20and%20financ
ial%20accounting/cid_ressum_integrating_management_accounting_systems_mergers_may10.pdf
Tools to manage reverse logistics
Author: J. Cullen, M. Bernon and J. Gorst
Publication date: 16/04/2010
Retailers and manufacturers can't afford to ignore reverse logistics. This CIMA study focuses on the
management of retail returns, explores the reverse logistics process from a holistic supply chain
approach and the role that management accountants can play.
http://www1.cimaglobal.com/Documents/Thought_leadership_docs/Management%20and%20finan
cial%20accounting/cid_ressum_tools_manage_reverse_logistics_apr2010.pdf
Se recomienda nuevamente la lectura de los siguientes documentos, son totalmente actuales e
importantes para la labor docente:
Higlights the current trends and issues around standard costing and summarisung the key findings
of this global research taken by KPMG.
Improving decision making in organisations: the opportunity to reinvent finance business partners
Category: Executive reports
Author: CIMA
Publication date: 10/10/2009
http://www1.cimaglobal.com/Documents/ImportedDocuments/cid_execrep_finance_business_part
ners_Jul09.pdf
Explores the changing role of accountants in the finance functions of leading organisations.
Improving decision making in organisations: unlocking business intelligence
Category: Executive reports
Author: CIMA
Publication date: 10/09/2008
http://www1.cimaglobal.com/Documents/ImportedDocuments/cid_execrep_unlocking_business_in
telligence_Oct09.pdf
Management accountants: a profession dramatically changed
Management Accountants: A Profession Dramatically Changed by ERP Systems
Category: Research executive summaries
Author: S. Grabski, S. Leech and A. Sangster
Publication date: 09/01/2009.
http://www1.cimaglobal.com/Documents/ImportedDocuments/cid_ressum_management_accounta
nts_and_erp_dec08.pdf

PRICEWATERHOUSECOOPERS
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Managing the supply chain for sustainability gains
Many companies that apply best practices to reduce energy consumption, waste, and pollution in
their own operations also take measures to improve their environmental profile on the supply side
by elevating environmental responsibility as an essential criterion for their suppliers. By fostering
green methods from one end of the value chain to the other, a company maximizes its positive
impact on the environment, gains goodwill and associated revenue from a green reputation, and
realizes cost savings from leaner operations.
http://globalbestpractices.pwc.com/Home/document.aspx?Q=273,4982,205,A834A59B-0CBD-439FA73B53E7FFDC6E18&src=rss_newsbits&utm_source=feedburner&utm_medium=feed&utm_campaign=F
eed:+GlobalBestPractices-BestPracticesInAction+(Global+Best+Practices++Best+Practices+in+Action)

IFAC INTERNATIONAL FEDERATION OF ACCOUNTANTS
Professional Accountants in Business Strategy and Work Plan for 2010-2012
Following the recent IFAC Board review of IFAC activities related to professional accountants in
business, the Professional Accountants in Business Committee (the PAIB Committee) was asked to
help formulate IFAC’s strategy in relation to professional accountants in business. Although the
Committee undertook the task with its own brief in mind, the actions flowing from this strategy
will affect both this committee and other parts of IFAC.
An earlier version of this strategy was presented at IFAC’s 2010 Chief Executives’ Strategic Forum.
This wider consultation is an opportunity for member bodies and other key stakeholders to
comment on the proposed vision, strategic direction, and corresponding work plan.
http://www.ifac.org/Guidance/EXD-Details.php?EDID=0140

CMA – CERTIFIED MANAGEMENT ACCOUNTANTS
Competencias del contador gerencial
La Sociedad de Contadores Gerenciales de Canadá presenta un documento actualizado y completo a cerca de
las competencias que un contador gerencial debe tener para acreditarse como (certified management
accountant)
http://www.cma-canada.org/index.cfm/ci_id/5437/la_id/1/document/1/re_id/0
Has planning become too complicated?
Planning tools such as the strategy map, balanced scorecard, BBRT and even the traditional
budgeting process are too difficult and cumbersome to use and leave most of the “worker bees” out
of the process.
By Joseph Toste, CMA
http://www.managementmag.com/index.cfm/ci_id/17883/la_id/1
Controlling wireless costs.
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The wireless revolution has made employees more productive, but at a cost – many companies are
finding that telecommunications is one of their largest expenses
By Jacob Stoller
http://www.managementmag.com/index.cfm/ci_id/17893/la_id/1

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NACIONAL
SUPERINTENDENCIA FINANCIERA
Decreto 985 de 2010.
Reglamenta la actividad de proveer precios en el mercado, la valoración de inversiones de las
entidades sometidas a inspección y vigilancia de la Superintendencia Financiera de Colombia.
http://www.superfinanciera.gov.co/Normativa/dec985_10.pdf
Circular Externa 010 de mayo. 31 2010.
Modifica el Plan Único de Cuentas del Sector Asegurador
http://www.superfinanciera.gov.co/
Circular Externa 007 de marzo 26 2010.
Modifica el Anexo 2 “Metodología para la medición y reporte estándar del riesgo de liquidez en
posición propia de las sociedades comisionistas de bolsa de valores” del Capítulo VI de la Circular
Externa 100 de 1995, sobre “Reglas Relativas al Sistema de Administración del Riesgo de Liquidez”,
Así mismo modifica el formato 475 y su instructivo “Indicador Riesgo Liquidez de las Sociedades
Comisionistas de Bolsa de Valores”, el instructivo del formato 476 “Operaciones de las Sociedades
Comisionistas de Bolsa de Valores por cuenta de terceros”, el instructivo del formato 474 “Relación
Clientes Principales de Captación” y el Capítulo VI de la Circular Básica Contable y Financiera.
http://www.superfinanciera.gov.co/
Circular Externa 004 de enero 29 2010.
Precisa aspectos relacionados con el Capítulo XVIII de la Circular Básica Contable y Financiera y
modificaciones a la Proforma F.0000–146, sobre “Valoración de instrumentos financieros derivados
básicos (‘Plain Vanilla’)”.
http://www.superfinanciera.gov.co/
Carta Circular 43 de mayo 21 2010.
Divulga el Índice de Bursatilidad Accionaria de Abril de 2010.
http://www.superfinanciera.gov.co/
Presente y Perspectivas del Mercado de Valores en Colombia.
Mayo 19 de 2010.
http://www.superfinanciera.gov.co/
Perspectivas económicas y financieras después de la crisis mundial: Retos para Colombia.
III Congreso Internacional FIAP - ASOFONDOS.
http://www.superfinanciera.gov.co/
Proyecto de normatividad 16 de 2010.
Mediante la cual se imparte instrucciones relacionadas con la administración de riesgo de mercado,
valoración de valores extranjeros listados en Sistemas de Cotización de Valores Extranjeros y
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valores clasificados como Inversiones para mantener hasta el vencimiento, entregados como
garantía para la negociación de instrumentos financieros derivados en una Cámara de Riesgo
Central de Contraparte
http://www.superfinanciera.gov.co/NuestraSuperintendencia/gobierno/proynorma/proynorma_201
0.htm
Concepto 2010011689-001 del 5 de abril de 2010.
Cheque, Causal de Devolución - Pagaré, Firmas, Huella.
http://www.superfinanciera.gov.co/Normativa/Conceptos2010/conceptos2010.htm
Concepto 2010024010-001 del 18 de mayo de 2010.
Consignaciones, Comprobante.
http://www.superfinanciera.gov.co/Normativa/Conceptos2010/conceptos2010.htm
Concepto 2010015122-001 del 16 de abril de 2010.
Derivados, Acuerdo Marco, ISDA
http://www.superfinanciera.gov.co/Normativa/Conceptos2010/conceptos2010.htm
Concepto 2010004293-001 del 8 de marzo de 2010.
Derivados, Productos Estructurados, Entidades Autorizadas.
http://www.superfinanciera.gov.co/Normativa/Conceptos2010/conceptos2010.htm
Concepto 2010003385-001 del 25 de febrero de 2010.
Derivados, Subyacente Energia y Gas, Calidad de Valor.
http://www.superfinanciera.gov.co/Normativa/Conceptos2010/conceptos2010.htm
Concepto 2010007643-001 del 19 de marzo de 2010.
Factura como Valor.
http://www.superfinanciera.gov.co/Normativa/Conceptos2010/conceptos2010.htm
Concepto 2010017499-001 del 12 de abril de 2010.
Intereses, definición.reliquidación, y capitalización.
http://www.superfinanciera.gov.co/Normativa/Conceptos2010/conceptos2010.htm
Concepto 2010005803-001 del 11 de febrero de 2010.
Intereses, liquidación y uso de decimales.
http://www.superfinanciera.gov.co/Normativa/Conceptos2010/conceptos2010.htm

BANCO DE LA REPUBLICA
Reporte de estabilidad financiera Marzo de 2010.
La estabilidad financiera se entiende como una situación en la cual el sistema financiero intermedia
eficientemente los flujos financieros, contribuyendo a una mejor asignación de los recursos y, por
ende, al mantenimiento de la estabilidad macroeconómica. Por ello, la inestabilidad financiera
afecta directamente la estabilidad macroeconómica y la capacidad del Banco de la República de
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cumplir con su objetivo constitucional, lo cual resalta la necesidad de promover el monitoreo y el
mantenimiento de la estabilidad financiera.
http://www.banrep.gov.co/documentos/publicaciones/report_estab_finan/2010/marzo.pdf
Determinantes del riesgo de crédito comercial en Colombia 16 de abril de 2010.
En este trabajo se estima la probabilidad de incumplimiento de las empresas, sus determinantes y el
nivel de riesgo crediticio corporativo agregado del sistema _nanciero.Se utiliza un modelo logit
ordenado generalizado con variables explicativas que contienen informaci_on a nivel de _rmas y
variables macroecon_omicas que no han sido utilizadas en otros trabajos para Colombia, de tal
manera que se puedan capturar los efectos que tiene la din_amica de la econom__a sobre la
probabilidad de default, diferenciando por las categor__as de riesgo asociadas a los cr_editos
corporativos. Los resultados muestran que el conjunto de variables macroecon_omicas mejora el
poder explicativo del modelo, a la vez que se encuentra una alta persistencia en la categor__as
asociadas con mayor riesgo crediticio.
http://www.banrep.gov.co/documentos/publicaciones/report_estab_finan/2010/Determi_riesgo_cre
dito_comercial_Colombia.pdf
Un análisis de riesgo de crédito de las empresas del sector real y sus determinantes Marzo de
2010.
En la literatura se considera al riesgo de cr¶edito como una de las principales fuentes de
vulnerabilidad para el sistema ¯nanciero, por lo que su correcta medici¶on resulta de vital
importancia tanto para el sistema como para los agentes que hacen parte del mercado de crédito.
Este documento tiene como objetivo identi¯car los determinantes del riesgo de crédito a través del
estudio de la probabilidad de que una empresa incumpla con el pago de sus créditos. El análisis se
realiza para el periodo comprendido entre 1998 y 2007. Siguiendo los hallazgos de la literatura
relacionada con este tema, se emplea un modelo Probit Heterosced¶astico con efectos no lineales, el
cual muestra que la rentabilidad, la liquidez y el endeudamiento son los principales determinantes
de este incumplimiento. Adicionalmente, se utiliza un modelo de regresi¶on por cuantiles para
identi¯car los efectos de los factores macroeconómicos sobre dicha probabilidad. Los resultados de
este analisis indican que el impacto de estos factores var¶³an a lo largo de la distribución de default
y que estos tienen un mayor efecto sobre los deudores m¶as riesgosos. Estos ejercicios se
complementan con un análisis de sensibilidad, el cual evidencia la vulnerabilidad de los
intermediarios de crédito ante cambios en el ritmo de crecimiento del la economía.
http://www.banrep.gov.co/documentos/publicaciones/report_estab_finan/2010/Probabilidad_defau
lt.pdf
Covar como medida de riesgo de mercado sistémico, una aplicación para el caso colombiano.
Marzo 2010.
In Colombia, the exposition to market risk has increased signi¯cantly since 2009.
Nonetheless, the risk codependence among agents has not been analyzed yet from the perspective
of this risk. Therefore, this paper presents an approach to estimate such relevance based on CoV aR
and quantile regressions. This methodology is °exible enough to allow the estimation of the
systemic market risk contribution of banks, pension funds, and between di®erent types of ¯nancial
institutions. Results suggest that risk codependence among entities increases during distress
periods.
http://www.banrep.gov.co/documentos/publicaciones/report_estab_finan/2010/AriasMendozaPerez
2010-CoVar.pdf
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Informe sobre Inflación. Marzo 2010.
http://www.banrep.gov.co/documentos/publicaciones/inflacion/2010/marzo.pdf
Reporte de mercados financieros. Mayo 2010.
Este reporte hace una descripción del comportamiento de los mercados financieros colombianos, y
realiza comparaciones internacionales. El análisis se centra en el periodo comprendido entre enero
y marzo de 2010, meses en los que algunas medidas de percepción de riesgo disminuyeron ante la
publicación de indicadores que mostraban señales de recuperación económica en varios países
desarrollados y emergentes, incluyendo los de la región latinoamericana. Algunos países de
Europa, sin embargo, dieron señales de insostenibilidad fiscal, causando episodios de incrementos
en los índices de aversión al riesgo.
http://www.banrep.gov.co/documentos/informes-conomicos/pdf/Reporte%20de%20Mercados_enemar_2010.pdf

INTERNACIONAL
Principles for Innovative Financial Inclusion.
Innovative financial inclusion means improving access to financial services for poor people through
the safe and sound spread of new approaches.
http://www.g20.utoronto.ca/2010/to-principles.html
G20 Toronto – June 26-27, 2010
Following their summit meeting in Toronto on 26-27 June 2010, the leaders of the G20 group of
nations have issued a Declaration reaffirming their support for a single set of global accounting
standards as a means for strengthening the global financial market infrastructure. Unlike the G20
leaders' Declaration in September 2009 following their Pittsburgh summit, this new Declaration
does not make reference to a June 2011 deadline. The G20 was first organised in the wake of the
Asian financial crisis of the late 1990s. With the onset of the global financial crisis in 2008, the G-20
has become the principal forum to lead global efforts to stem the crisis and mitigate its effects.
http://g20.gc.ca/toronto-summit/summit-documents/the-g-20-toronto-summit-declaration/
Meeting of G20 Finance Ministers and Central Bank Governors.
Washington, April 23, 2010.
http://www.g20.utoronto.ca/2010/g20finance100423.html

FINANCIAL STABILITY BOARD
Banking compensation reform.
Summary report of progress and challenges commissioned by the Financial Stability Board. March
2010.
http://www.financialstabilityboard.org/publications/r_100330b.pdf
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Thematic Review on Compensation.
Peer Review Report. 30 March 2010.
http://www.financialstabilityboard.org/publications/r_100330a.pdf
http://www.financialstabilityboard.org/publications/r_100109b.pdf
Promoting global adherence to international cooperation and information exchange standards.
The Financial Stability Board is launching an initiative to encourage the adherence of all countries
and jurisdictions to international financial standards, including by identifying non-cooperative
jurisdictions and assisting them to improve their adherence. 10 March 2010.
http://www.financialstabilityboard.org/publications/r_100310.pdf
FSB Framework for Strengthening Adherence to International Standards.
The FSB is committed to strengthening adherence to international financial standards. Financial
markets are global in scope and, therefore, consistent implementation of international standards is
necessary to protect against adverse cross-border, regional and global developments affecting
international financial stability. 9 January 2010.
http://www.financialstabilityboard.org/publications/r_100109a.pdf
The Financial Crisis and Information Gaps.
Progress Report. Action Plans and Timetables. May 2010.
http://www.financialstabilityboard.org/publications/r_100510.pdf

FONDO MONETARIO INTERNACIONAL
IMF Urges Swift Action to Restore Confidence and Growth in Euro Area
The current euro area crisis results from fiscally unsustainable policies in some countries, delayed
repair of the financial system, insufficient progress in establishing the discipline and flexibility
needed for a smooth functioning of monetary union, and deficient governance of the euro area,
according to the IMF’s annual review of euro area policies, released on June 7
http://www.imf.org/external/pubs/ft/survey/so/2010/CAR060710A.htm
Agreed EU Support Model Boosts Confidence, Says IMF
The IMF Executive Board approved on May 9 a €30 billion three-year loan for Greece as part of a
joint European Union-IMF €110 billion financing package to help the country ride out its debt crisis,
revive growth, and modernize the economy. On May 10, the EU and the ECB adopted an ambitious
package of policy measures, including creation of a European Financial Stabilization Mechanism
and an ECB program to support securities markets and reactivate temporary liquidity swap lines
with the U.S. Federal Reserve. In a press briefing in Washington, IMF First Deputy Managing
Director John Lipsky said the EU measures would strengthen economic and financial stability in the
eurozone, improve market functioning and, in turn, boost market confidence. Together with strong
implementation by the euro area countries—notably in actions to put public finances on a
sustainable path and carry out structural reforms to enhance competitiveness—they will help
sustain the global recovery.
http://www.imf.org/external/pubs/ft/survey/so/2010/NEW051110A.htm
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
INTER-AMERICAN DEVELOPMENT BANK
Financial Integration and Foreign Banks in Latin America.
This paper explores the impact of international financial integration on credit markets in Latin
America, using a cross-country dataset covering 17 countries between 1996 and 2008. It is found
that financial integration amplifies the impact of international financial shocks on aggregate credit
and interest rate fluctuations. Nonetheless, the net impact of integration on deepening credit
markets dominates for the large majority of states of nature. The paper also uses a detailed banklevel dataset that covers more than 500 banks for a similar time period to explore the role of
financial integration—captured through the participation of foreign banks—in propagating external
shocks. It is found that interest rates charged and loans supplied by foreign-owned banks respond
more to external financial shocks than those supplied by domestically owned banks. This does not
hold for all foreign banks. Spanish banks in the sample behave more like domestic banks and do
not amplify the impact of foreign shocks on credit and interest rates.
http://idbdocs.iadb.org/wsdocs/getdocument.aspx?docnum=35062209
IDB Inter- American Development Bank
Working Papers Series External Capital Structures and Oil Price Volatility This paper assesses the
extent to which a country’s external capital structure can aid in mitigating the macroeconomic
impact of oil price shocks. Two Caribbean economies highly vulnerable to oil price shocks are
considered: an oil importer (Jamaica) and an oil exporter (Trinidad and Tobago). From a risksharing perspective, a desirable external capital structure is one that, through international capital
gains and losses, helps offset responses of the current account balance to external shocks. It is found
that both countries could alter their international portfolio to provide a better buffer against such
shocks. Code: IDB-WP-107 Published: May 2010
Working Papers Series Integration and Foreign Banks in Latin America: How Do They Impact the
Transmission of External Financial Shocks? This paper explores the impact of international financial
integration on credit markets in Latin America, using a cross-country dataset covering 17 countries
between 1996 and 2008. It is found that financial integration amplifies the impact of international
financial shocks on aggregate credit and interest rate fluctuations. Nonetheless, the net impact of
integration on deepening credit markets dominates for the large majority of states of nature. The
paper also uses a detailed bank-level dataset that covers more than 500 banks for a similar time
period to explore the role of financial integration—captured through the participation of foreign
banks—in propagating external shocks. It is found that interest rates charged and loans supplied by
foreign-owned banks respond more to external financial shocks than those supplied by
domestically owned banks. This does not hold for all foreign banks. Spanish banks in the sample
behave more like domestic banks and do not amplify the impact of foreign shocks on credit and
interest rates. Code: IDB-WP-116 Published: February 2010
http://www.iadb.org/research/pub_desc.cfm?lang=en&pub_id=IDB-WP-116
Study Reflects High Financial Malfeasance Rates in Largest U.S. Corporations
June 3, 2010 (SmartPros) — The need to "fix" or restate financial statements is an admission by
corporate management that these reports (prior to their being corrected) to the government and the
investing public misrepresented the corporations' financial positions, Texas A&M University
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sociology professor Harland Prechel reports in a research paper published in the June 2010 issue of
the American Sociological Review (ASR).
http://accounting.smartpros.com/x69720.xml

WORD ECONOMIC FORUM
World Economic Forum on East Asia closes, calls for greater Asian leadership role in global
affairs
Ho Chi Minh City, Vietnam, 7 June 2010 – The 19th World Economic Forum on East Asia ended
today with participants underscoring the need for Asia’s leaders to take a bigger role in world
affairs, including discussions on a global financial architecture and international trade. The region
has recovered swiftly from the global economic crisis, but the challenges remain complex and
connected, and Asia is still vulnerable to global risks.
http://www.weforum.org/en/media/Latest%20News%20Releases/NR_EA10_Closing

J.P. MORGAN
J.P. Morgan to invest in world’s first microinsurance fund
Washington DC, May 6, 2010 – Today the world's first microinsurance fund, LeapFrog Investments,
announced its final close on $137 million for investments in Africa and Asia - a record amount that
makes LeapFrog the largest investor in microinsurance worldwide. The fund announced major new
investors including J.P. Morgan, TIAA-CREF, and Proparco as well as the Waterloo Foundation and
the ACE Group. "As leaders from around the world and across sectors gather here at IFC
headquarters," said Andrew Kuper, President and Founder of LeapFrog, "we mark a historic
moment: the birth of a new social-purpose asset class that will generate profits for investors while
lifting tens of millions out of poverty".
President Bill Clinton has hailed LeapFrog as "the Insurer to the Poor," and is among the many
leaders who have recognized LeapFrog's profit-with-purpose approach as opening up new
frontiers for microfinance and alternative investment. The fund's portfolio companies are
anticipated to reach 25 million low-income and vulnerable people in Africa and Asia with lifechanging financial services. The companies may offer a range of affordable products including
health and life insurance as well as low-income housing and weather index insurance. Safety nets of
this kind can be critical to better coping with natural disasters that have afflicted countries such as
Chile and Haiti.
http://www.jpmorgan.com/cm/cs?pagename=JPM_redesign/JPM_Content_C/Generic_Detail_Page_
Template&cid=1273099229909&c=JPM_Content_C

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INTERNACIONAL
FONDO MONETARIO INTERNACIONAL
The Potential Contribution of Fiscal Policy to Rebalancing and Growth in New Zealand.
Simulations with the Fund’s GIMF model show that raising government savings in New Zealand
permanently by 1 percent of GDP is likely to improve the current account balance by about ½
percent of GDP. The way government savings are achieved matters for GDP but little for the
current account. However, results are sensitive to changes in the risk premium. Fiscally neutral
changes in taxes and expenditures can raise output in the long run.
Author/Editor: Schule, Werner
Series: Working Paper No. 10/128
Date: May 1, 2010
Subject(s): New Zealand
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23890.0
Fiscal Stimulus and Credibility in Emerging Countries
Across a sample of thirty four emerging countries, the evidence shows the frequent existence of a
pro-cyclical fiscal impulse. However, the scope for countercyclical policy increases with the
availability of international reserves as it enhances credibility and mitigates concerns about the
effect of expansionary fiscal policy on the cost of borrowing and debt service. The paper also
examines the effectiveness of the fiscal policy in emerging countries in the short- and long-run and
its underlying conditions, which does not appear to be uniform. In some cases, contractionary fiscal
policy could stimulate growth in the short-run, if fiscal tightness lowers the cost of borrowing and
debt service, and mitigates concerns about debt sustainability. However, an increase in
international reserves is evident to mitigate these concerns. On the other hand, high inflation
increases concerns about the impact of fiscal spending on inflationary expectations and the cost of
borrowing, countering the effectiveness of the fiscal stimulus on output growth in the short-run.
Where the debt burden is high, fiscal expansion has a longlasting negative effect on real growth .
Author/Editor: Kandil, Magda E. ; Morsy, Hanan
Series: Working Paper No. 10/123
Date: May 1, 2010
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23687.0
Fiscal Policy and the Current Account
This paper examines the relationship between fiscal policy and the current account, drawing on a
larger country sample than in previous studies and using panel regressions, vector autoregressions,
and an analysis of large fiscal and external adjustments. On average, a strengthening in the fiscal
balance by 1 percentage point of GDP is associated with a current account improvement of 0.2–0.3
percentage point of GDP. This association is as strong in emerging and low-income countries as it is
in advanced economies; and significantly higher when output is above potential .
Author/Editor: Abbas, S. M. Ali ; Bouhga-Hagbe, Jacques ; Fatas, Antonio J. ; Mauro, Paolo ;
Velloso, Ricardo
Series: Working Paper No. 10/121
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Date: May 1, 2010
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23828.0
Equity and Fiscal Policy: The Income Distribution Effects of Taxation and Social Spending in
Central America
How does fiscal policy fare in improving the underlying income distribution in Central America?
We integrate the data from a number of existing tax and public expenditure studies for the
countries in the region and find that the distributional effect of taxation is regressive but small. In
contrast, the redistributive impact of social spending is large and progressive, leading to a
progressive net redistributive effect in all countries of the region. We also show that raising tax
revenues and devoting the proceeds to social spending would unambiguously improve the income
of the poorest households.
Author/Editor: Cubero, Rodrigo ; Hollar, Ivanna Vladkova
Series: Working Paper No. 10/112
Date: May 1, 2010
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23825.0
Fiscal Policy and Macroeconomic Stability:Automatic Stabilizers Work, Always and Everywhere
The paper revisits the link between fiscal policy and macroeconomic stability. Two salient features
of our analysis are (1) a systematic test for the government’s ambivalent role as a shock absorber
and a shock inducer—removing a downward bias present in existing estimates of the impact of
automatic stabilizers—and (2) a broad sample of advanced and emerging market economies.
Results provide strong support for the view that fiscal stabilization operates mainly through
automatic stabilizers. Also, the destabilizing impact of policy changes not systematically related to
the business cycle may not be as robust as suggested in the literature .
Author/Editor: Debrun, Xavier ; Kapoor, Radhicka
Series: Working Paper No. 10/111
Date: May 1, 2010
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23818.0
Budget Institutions and Fiscal Performance in Low-Income Countries
This paper presents, for the first time, multi-dimensional indices of the quality of budget
institutions in low-income countries. The indices allow for benchmarking against the performance
of middle-income countries, across regions, and according to different institutional arrangements
that deliver good fiscal performance. Using the constructed indices, the paper provides preliminary
empirical support for the hypotheses that strong budget institutions help improve fiscal balances
and public external debt outcomes; and countries with stronger fiscal institutions have better scope
to conduct countercyclical policies.
Author/Editor: Dabla-Norris, Era ; Allen, Richard ; Zanna, Luis-Felipe ; Prakash, Tej ; Kvintradze,
Eteri ; Lledo, Victor Duarte ; Yackovlev, Irene ; Gollwitzer, Sophia
Series: Working Paper No. 10/80
Date: March 1, 2010
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23734.0
Tax Revenue Response to the Business Cycle
This paper examines tax revenue during the business cycle by estimating the relationship between
tax revenue efficiency and the output gap. We find a positive and significant relationship between
these variables; results are consistent for quarterly and annual data, and across advanced and
VADEMÉCUM 48
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developing economies. We also find that a worsening (improvement) in the VAT C-efficiency is
driven by shifts in consumption patterns and changes in tax evasion during contractions
(expansions). A key implication is that, particularly during major economic booms and downturns,
policy makers should look beyond simple, long-run revenue elasticities and incorporate into their
analysis the effects of the economic cycle on tax revenue efficiency.
Author/Editor: Sancak, Cemile ; Velloso, Ricardo ; Xing, Jing
Series: Working Paper No. 10/71
Date: March 1, 2010
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23715.0
The Global Integrated Monetary and Fiscal Model (GIMF) – Theoretical Structure
This working paper presents a comprehensive overview of the theoretical structure of the Global
Integrated Monetary and Fiscal Model (GIMF), a multi-region dynamic general equilibrium model
that is used by the IMF for a variety of tasks including policy analysis, risk analysis, and
surveillance.
Author/Editor: Kumhof, Michael ; Laxton, Douglas ; Muir, Dirk ; Mursula, Susanna
Series: Working Paper No. 10/34
Date: February 1, 2010
http://www.imf.org/external/pubs/cat/longres.cfm?sk=23615.0

BANCO INTERAMERICANO DE DESARROLLO
Sistemas tributarios complejos y alta evasión fiscal erosionan crecimiento económico en América
Latina y el Caribe.
Nuevo estudio del BID sostiene que los gobiernos deben simplificar sus impuestos y combatir la
evasión. 04-mar-2010
http://www.iadb.org/articulos/2010-03/spanish/sistemas-tributarios-complejos-y-alta-evasi0n-fiscalerosionan-crecimiento-econ0-6619.html

WORLD BANK
Financial transactions tax : panacea, threat, or damp squib ?
http://wwwwds.worldbank.org/external/default/main?pagePK=64193027&piPK=64187937&theSitePK=523679&
menuPK=64187510&searchMenuPK=64187282&theSitePK=523679&entityID=000158349_2010030215
3508&searchMenuPK=64187282&theSitePK=523679
INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION (IBFD
New & Forthcoming Books for 2010
http://www.ibfd.org/portal/NewBooks_2010.html
VADEMÉCUM 49
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
NACIONAL
DIRECCION DE IMPUESTOS Y ADUANAS NACIONALES –DIANDeclaración de zonas francas permanentes.
Decreto 1142 del 12 de abril de 2010.
http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/be73a812651
9aee90525770b004b489c?OpenDocument
Modalidades de exportación de servicios que se consideran exentas del impuesto sobre las
ventas.
Decreto 1805 del 24 de mayo de 2010.
http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/c475a7b3594
2e9950525772f005aab01?OpenDocument
Retención en la fuente en los contratos de consultaría en ingeniería de proyectos de
infraestructura y edificaciones.
Decreto 1141de 12 de abril de 2010.
http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/391dc7c78f8
36cb70525770b004b4116?OpenDocument
Retención en la fuente por prestación de servicios de sísmica.
Decreto 1140 de 12 de abril de 2010.
http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/0f043b5256d
7dc210525770b004b3ee7?OpenDocument
Documento equivalente en juegos de suerte y azar diferentes de los juegos localizados.
Decreto 870 del 17 de marzo de 2010.
http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/d1dddbc82b
73ccd9052576f1007585ef?OpenDocument
Por el cual se establecen los porcentajes de componente inflacionario no constitutivo de renta,
ganancia ocasional, costo o gasto y el rendimiento mínimo anual de préstamos entre las
sociedades y los socios.
Decreto 610 del 25 de febrero de 2010.
http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/b17ed16a0b
7b7d1f052576d90069d174?OpenDocument
Bienes adquiridos por turistas extranjeros que dan derecho a la devolución del IVA.
Decreto 550 del 19 de febrero de 2010.
http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/b1aced3b09c
979aa052576d600690940?OpenDocument
Los contribuyentes podrán imputar anualmente contra la cuenta de revalorización del
patrimonio.
VADEMÉCUM 50
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Decreto 514 de 16 de febrero 2010.
http://www.dian.gov.co/dian/13Normatividad.nsf/e9f4a60f9d1ed93a05256f8800650b07/206cde785a5
e65c9052576d3006f7485?OpenDocument
Nuevos obligados a presentar declaración virtual.
Resolución 1336 del 16 de febrero de 2010.
http://www.dian.gov.co/dian/13Normatividad.nsf/fa3eae82f6154e4a05256f88006679fd/d8c8b1e5dc1
07187052576ce005bcf82?OpenDocument
Resolución 3915 de 28 de abril de 2010.
Por medio de la cual se establecen los procedimientos para la presentación de las Declaraciones
Informativas Individual y Consolidada Precios de Transferencia - Formularios 120 y 130 y se
adoptan el contenido y las características técnicas de la información que debe presentarse a través
de los servicios informáticos electrónicos de la Dirección de Impuestos y Aduanas Nacionales,
correspondientes al año gravable 2009 y fracción de año 2010.
http://www.dian.gov.co/dian/13Normatividad.nsf/fa3eae82f6154e4a05256f88006679fd/fab2e10240c7
5c510525771900514b21?OpenDocument

VADEMÉCUM 51
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ADVERTENCIA: Muchas de las direcciones electrónicas incustradas 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
ACCOUNTING AND BUSINESS RESEARCH
Determinants of sell-side financial analysts' use of non-financial information
Raf Orens, Nadine Lybaert. Accounting and Business Research. Kingston Upon Thames: 2010. Vol.
40, Iss. 1; p. 39 (15 pages)
Statistical inference using the T index to quantify the level of comparability between accounts
Ross H Taplin. Accounting and Business Research. Kingston Upon Thames: 2010. Vol. 40, Iss. 1; p.
75 (29 pages)
The association between privatisation and voluntary disclosure: evidence from Jordan
Mahmoud Al-Akra, Ian A Eddie, Muhammad Jahangir Ali. Accounting and Business Research.
Kingston Upon Thames: 2010. Vol. 40, Iss. 1; p. 55 (20 pages)
The management of accounting numbers: case study evidence from the 'crash' of an airline
Ann Jorissen, David Otley. Accounting and Business Research. Kingston Upon Thames: 2010. Vol.
40, Iss. 1; p. 3 (36 pages)
International differences in IFRS policy choice: a research note
Erlend Kvaal, Christopher Nobes. Accounting and Business Research. Kingston Upon Thames: 2010.
Vol. 40, Iss. 2; p. 173 (15 pages)
Media pressures and corporate disclosure of social responsibility performance information: a study
of two global clothing and sports retail companies
Muhammad Azizul Islam, Craig Deegan. Accounting and Business Research. Kingston Upon Thames:
2010. Vol. 40, Iss. 2; p. 131 (18 pages)
Setting UK standards on the concept of control: an analysis of lobbying behaviour
Renata Stenka, Peter Taylor. Accounting and Business Research. Kingston Upon Thames: 2010. Vol.
40, Iss. 2; p. 109 (22 pages)
The social scientific turn in UK financial accounting research: a philosophical and sociological
analysis
Brian A Rutherford. Accounting and Business Research. Kingston Upon Thames: 2010. Vol. 40, Iss.
2; p. 149 (23 pages)
VADEMÉCUM 52
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ACCOUNTING & FINANCE
Cash flow disaggregation and the prediction of future earnings.
By: Arthur, Neal; Cheng, Marco; Czernkowski, Robert. Accounting & Finance, Mar2010, Vol. 50 Issue
1, p1-30, 30p
The determinants of corporate sustainability performance.
By: Artiach, Tracy; Lee, Darren; Nelson, David; Walker, Julie. Accounting & Finance, Mar2010, Vol.
50 Issue 1, p31-51, 21p;
Underwriter reputation, earnings management and the long-run performance of initial public
offerings.
By: Chang, Shao-Chi; Chung, Tsai-Yen; Lin, Wen-Chun. Accounting & Finance, Mar2010, Vol. 50
Issue 1, p53-78, 26p;
Private equity bids in Australia: an exploratory study.
By: Chapple, Larelle; Clarkson, Peter M.; King, Jesse J.. Accounting & Finance, Mar2010, Vol. 50 Issue
1, p79-102, 24p;
Persistence and the four-factor model in the Australian funds market: a note.
By: Humphrey, Jacquelyn E.; O’Brien, Michael A.. Accounting & Finance, Mar2010, Vol. 50 Issue 1,
p103-119, 17p;
Does accounting conservatism pay?
By: Iyengar, Raghavan J.; Zampelli, Ernest M.. Accounting & Finance, Mar2010, Vol. 50 Issue 1, p121142, 22p;
Size and momentum in European equity markets: empirical findings from varying beta Capital
Asset Pricing Model.
By: Karathanasis, George; Kassimatis, Konstantinos; Spyrou, Spyros. Accounting & Finance,
Mar2010, Vol. 50 Issue 1, p143-169, 27p;
Innate and discretionary accruals quality and corporate governance.
By: Kent, Pamela; Routledge, James; Stewart, Jenny. Accounting & Finance, Mar2010, Vol. 50 Issue 1,
p171-195, 25p;
Interaction of size, book-to-market and momentum effects in Australia.
By: O’Brien, Michael A.; Brailsford, Tim; Gaunt, Clive. Accounting & Finance, Mar2010, Vol. 50 Issue
1, p197-219, 23p;
Voluntary disclosure of operating income.
By: Wong, Jilnaught; Wong, Norman. Accounting & Finance, Mar2010, Vol. 50 Issue 1, p221-239, 19p;
Capital gains taxation and shareholder wealth in takeovers.
By: Bugeja, Martin; da Silva Rosa, Raymond. Accounting & Finance, Jun2010, Vol. 50 Issue 2, p241262, 22p;
VADEMÉCUM 53
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The effect of investor sophistication on the influence of nonfinancial performance indicators on
investors’ judgments.
By: Coram, Paul J.. Accounting & Finance, Jun2010, Vol. 50 Issue 2, p263-280, 18p;
The flight-to-quality effect: a copula-based analysis.
By: Durand, Robert B.; Junker, Markus; Szimayer, Alex. Accounting & Finance, Jun2010, Vol. 50 Issue
2, p281-299, 19p;
Asset allocation and age effects in retirement savings choices.
By: Gerrans, Paul; Clark-Murphy, Marilyn; Speelman, Craig. Accounting & Finance, Jun2010, Vol. 50
Issue 2, p301-319, 19p;
Agency problems and audit fees: further tests of the free cash flow hypothesis.
By: Griffin, Paul A.; Lont, David H.; Sun, Yuan. Accounting & Finance, Jun2010, Vol. 50 Issue 2, p321350, 30p;
Socially responsible investment fund performance: the impact of screening intensity.
By: Lee,
Darren D.; Humphrey, Jacquelyn E.; Benson, Karen L.; Ahn, Jason Y. K.. Accounting & Finance,
Jun2010, Vol. 50 Issue 2, p351-370, 20p;
Citation
Only
Ava ila ble
External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting
activities.
By: Munro, Lois; Stewart, Jenny. Accounting & Finance, Jun2010, Vol. 50 Issue 2, p371387, 17p;
Citation
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Divestitures, wealth effects and corporate governance.
By: Owen, Sian; Shi, Liting; Yawson,
Alfred. Accounting & Finance, Jun2010, Vol. 50 Issue 2, p389-415, 27p;
Citation
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Corporate communication of financial risk.
By: Taylor, Grantley; Tower, Greg; Neilson, John.
Accounting & Finance, Jun2010, Vol. 50 Issue 2, p417-446, 30p
Citation
Only
Ava ila ble
Earnings management following chief executive officer changes: the effect of contemporaneous
chairperson and chief financial officer appointments.
By: Wilson, Mark; Wang, Liang Wui.
Accounting & Finance, Jun2010, Vol. 50 Issue 2, p447-480, 34p
Citation
On ly
Available
ACCOUNTING EDUCATION
Generic Skills.
By: Jackling, Beverley; Watty, Kim. Accounting Education, Feb-Apr2010, Vol. 19 Issue 1/2, p1-3, 3p
Generic Attributes in Accounting: The Significance of the Disciplinary Context.
By: Jones, Anna. Accounting Education, Feb-Apr2010, Vol. 19 Issue 1/2, p5-21, 17p
Citatile
The Expectation-Performance Gap in Accounting Education: An Exploratory Study.
By: Bui, Binh; Porter, Brenda. Accounting Education, Feb-Apr2010, Vol. 19 Issue 1/2, p23-50, 28p
Accounting Students' Expectations and Transition Experiences of Supervised Work Experience.
By: Gracia, Louise. Accounting Education, Feb-Apr2010, Vol. 19 Issue 1/2, p51-64, 14p;
Citation
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A Whole-of-program Approach to the Development of Generic and Professional Skills in a
University Accounting Program.
By: Willcoxson, Lesley; Wynder, Monte; Laing, Gregory K.. Accounting Education, Feb-Apr2010,
Vol. 19 Issue 1/2, p65-91, 27p
Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students'
Perceptions.
By: Fortin, Anne; Legault, Michele. Accounting Education, Feb-Apr2010, Vol. 19 Issue 1/2, p93-122
Embedding Generic Employability Skills in an Accounting Degree: Development and Impediments.
By: Stoner, Greg; Milner, Margaret. Accounting Education, Feb-Apr2010, Vol. 19 Issue 1/2, p123-138,
16p
Knowledge and Skills Development of Accounting Graduates: The Perceptions of Graduates and
Employers in Ghana.
By: Awayiga, Joseph Y.; Onumah, Joseph M.; Tsamenyi, Mathew. Accounting Education, FebApr2010, Vol. 19 Issue 1/2, p139-158, 20p
Incorporating Sustainability into Accounting Curricula: Lessons Learnt From an Action Research
Study.
By: Hazelton, James; Haigh, Matthew. Accounting Education, Feb-Apr2010, Vol. 19 Issue 1/2, p159178, 20p.
Raising Awareness of the Risk of Failure in First-year Accounting Students.
By: Prinsloo, Paul;
Müller, Heléne; Du Plessis, Annekie. Accounting Education, Feb-Apr2010, Vol. 19 Issue 1/2, p203-218,
16p
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Students' Approaches to Assessment in Accounting Education: The Unique Student Perspective.
By: Watty, Kim; Jackson, Margaret; Xin Yu. Accounting Education, Jun2010, Vol. 19 Issue 3, p219-234,
16p
The Role of Cultural Factors in the Learning Style Preferences of Accounting Students: A
Comparative Study between Japan and Australia.
By: Sugahara, Satoshi; Boland, Gregory.
Accounting Education, Jun2010, Vol. 19 Issue 3, p235-255, 21p
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ACADEMICA JOURNAL
Concept Mapping—an Empirical Study in Introductory Financial Accounting.
By: Leauby, Bruce A.; Szabat, Kathryn A.; Maas, Jayne D.. Accounting Education, Jun2010, Vol. 19
Issue 3, p279-300, 22p
Curriculum Changes Using Concept Maps.
By: Simon, Jon. Accounting Education, Jun2010, Vol. 19 Issue 3, p301-307, 7p,
Impact of an Ethics Presentation Used in the USA and Adapted for Italy.
By: Canarutto, Gheula; Smith, Katherine T.; Smith, L. Murphy. Accounting Education, Jun2010, Vol.
19 Issue 3, p309-322, 14p
e
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ACCOUNTING FORUM
Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured
environmental disclosures
Pages 1-19 Sanjaya Kuruppu, Markus J. Milne
Social and environmental report assurance: Some interview evidence
Pages 20-31 Michael John Jones, Jill Frances Solomon
An examination of environmental reporting by Australian state government departments
Pages 32-45Barbara Lynch
Managing social and environmental action and accountability in the hospitality industry: A
Singapore perspective
Pages 46-53 Lai Hong Chung, Lee D. Parker
An exploratory study of an early stage R&D-intensive firm under financialization
Pages 54-65 Pauline Gleadle, Colin Haslam
Sarbanes-Oxley 404 material weaknesses and discretionary accruals
Pages 67-75 Ruth W. Epps, Cynthia P. Guthrie
Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the
extractive industries
Pages 76-88
Corinne L. Cortese, Helen J. Irvine, Mary A. Kaidonis
Developing skills via work placements in accounting: Student and employer views
Pages 89-108 Catriona Paisey, Nicholas J. Paisey
An examination of disciplinary culture: Two professional accounting associations in New Zealand
Pages 109-122 Kelvin Mataira, Karen A. Van Peursem
Accounting for the environment: Towards a theoretical perspective for environmental accounting
and reporting
Pages 123-138 Michael John Jones
The pricing of statutory audit services in Greece
Pages 139-152 Stephen Owusu-Ansah, Stergios Leventis, Constantinos Caramanis
ACCOUNTING HORIZONS
A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted
Accounting Principles for Private Enterprises
Karim Jamal, Robert Bloomfield, Theodore E Christensen, Robert H Colson, et al. Accounting Horizons.
Sarasota: Mar 2010. Vol. 24, Iss. 1; p. 129 (9 pages)
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A Research-Based Perspective on the SEC's Proposed Rule-Roadmap for the Potential Use of
Financial Statements Prepared in Accordance with International Financial Reporting Standards
(IFRS) by U.S. Issuers
Karim Jamal, Robert Bloomfield, Theodore E Christensen, Robert H Colson, et al. Accounting Horizons.
Sarasota: Mar 2010. Vol. 24, Iss. 1; p. 139 (9 pages)
A Risk Model to Opine on Internal Control
Abraham D Akresh. Accounting Horizons. Sarasota: Mar 2010. Vol. 24, Iss. 1; p. 65 (14 pages)
An Analysis of the Underlying Causes Attributed to Restatements
Marlene Plumlee, Teri Lombardi Yohn. Accounting Horizons. Sarasota: Mar 2010. Vol. 24, Iss. 1; p. 41
(24 pages)
CFO Gender and Accruals Quality
Abhijit Barua, Lewis F Davidson, Dasaratha V Rama, Sheela Thiruvadi. Accounting Horizons. Sarasota:
Mar 2010. Vol. 24, Iss. 1; p. 25 (15 pages)
Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan
Robert Bloomfield, Theodore E Christensen, Jonathan Glover, Sue Haka, et al. Accounting Horizons.
Sarasota: Mar 2010. Vol. 24, Iss. 1; p. 109 (7 pages)
Response to the Financial Accounting Standards Board's and the International Accounting Standard
Board's Joint Discussion Paper Entitled Preliminary Views on Financial Statement Presentation
Stephen Moehrle, Thomas Stober, Karim Jamal, Robert Bloomfield, et al. Accounting Horizons. Sarasota:
Mar 2010. Vol. 24, Iss. 1; p. 149 (10 pages)
Response to the SEC's Proposed Rule-Roadmap for the Potential Use of Financial Statements
Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers
Mark Bradshaw, Carolyn Callahan, Jack Ciesielski, Elizabeth A Gordon, et al. Accounting Horizons.
Sarasota: Mar 2010. Vol. 24, Iss. 1; p. 117 (12 pages)
21st CenturyAuditing:Advancing Decision Support Systems to Achieve Continuous Auditing
James E Hunton, Jacob M Rose. Accounting Horizons. Sarasota: Jun 2010. Vol. 24, Iss. 2; p. 297 (16
pages)
Balancing the Costs and Benefits of Auditing and Financial Reporting Regulation Post-SOX, Part I:
Perspectives from the Nexus at the SEC
Zoe-Vonna Palmrose. Accounting Horizons. Sarasota: Jun 2010. Vol. 24, Iss. 2; p. 313 (14 pages)
Neuroaccounting: Consilience between the Biologically Evolved Brain and Culturally Evolved
Accounting Principles
John Dickhaut, Sudipta Basu, Kevin McCabe, Greg Waymire. Accounting Horizons. Sarasota: Jun 2010.
Vol. 24, Iss. 2; p. 221 (35 pages)
PCAOB Inspections of Smaller CPA Firms: The Perspective of Inspected Firms
Brian Daugherty, Wayne Tervo. Accounting Horizons. Sarasota: Jun 2010. Vol. 24, Iss. 2; p. 189 (31
pages)
VADEMÉCUM 57
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The American Accounting Association's Financial Reporting Policy Committee's Response to the
Preliminary Views on Financial Statement Presentation: The Financial Reporting Policy Committee
of the Financial Accounting and Reporting Section of the American Accounting Association
Mark Bradshaw, Carolyn Callahan, Jack Ciesielski, Elizabeth Gordon, et al. Accounting Horizons.
Sarasota: Jun 2010. Vol. 24, Iss. 2; p. 279 (18 pages)
The Roles that Forecast Surprise and Forecast Error Play in Determining Management Forecast
Precision
Jong-Hag Choi, Linda A Myers, Yoonseok Zang, David A Ziebart. Accounting Horizons. Sarasota: Jun
2010. Vol. 24, Iss. 2; p. 165 (24 pages)
Voluntary Disclosure in Annual Reports: The Association between Magnitude and Direction of
Change in Corporate Financial Performance and Graph Use
William N Dilla, Diane J Janvrin. Accounting Horizons. Sarasota: Jun 2010. Vol. 24, Iss. 2; p. 257 (22
pages)
ACCOUNTING REVIEW
Accounting Irregularities and Executive Turnover in Founder-Managed Firms
Andrew J Leone, Michelle Liu. The Accounting Review. Sarasota: Jan 2010. Vol. 85, Iss. 1; p. 287 (28
pages)
Auditor Liability and Client Acceptance Decisions
Volker Laux, D Paul Newman. The Accounting Review. Sarasota: Jan 2010. Vol. 85, Iss. 1; p. 261 (25
pages)
Client Importance, Institutional Improvements, and Audit Quality in China: An Office and
Individual Auditor Level Analysis
Shimin Chen, Sunny Y J Sun, Donghui Wu. The Accounting Review. Sarasota: Jan 2010. Vol. 85, Iss. 1;
p. 127 (32 pages)
Comprehensive Income: Who's Afraid of Performance Reporting?
Linda Smith Bamber, John (Xuefeng) Jiang, Kathy R Petroni, Isabel Yanyan Wang. The Accounting
Review. Sarasota: Jan 2010. Vol. 85, Iss. 1; p. 97 (30 pages)
Disclosure Quality, Cost of Capital, and Investor Welfare
Pingyang Gao. The Accounting Review. Sarasota: Jan 2010. Vol. 85, Iss. 1; p. 1 (29 pages)
Does Public Ownership of Equity Improve Earnings Quality?
Dan Givoly, Carla K Hayn, Sharon P Katz. The Accounting Review. Sarasota: Jan 2010. Vol. 85, Iss. 1;
p. 195 (31 pages)
Earnings Quality
Maureen McNichols. The Accounting Review. Sarasota: Jan 2010. Vol. 85, Iss. 1; p. 382 (3 pages)
Earnings Smoothness, Average Returns, and Implied Cost of Equity Capital
John McInnis. The Accounting Review. Sarasota: Jan 2010. Vol. 85, Iss. 1; p. 315 (27 pages)
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Auditor Independence in a Private Firm and Low Litigation Risk Setting
Ole-Kristian Hope, John Christian Langli. The Accounting Review. Sarasota: Mar 2010. Vol. 85, Iss. 2;
p. 573 (33 pages)
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
Ian D Gow, Gaizka Ormazabal, Daniel J Taylor. The Accounting Review. Sarasota: Mar 2010. Vol. 85,
Iss. 2; p. 483 (30 pages)
Discretionary Revenues as a Measure of Earnings Management
Stephen R Stubben. The Accounting Review. Sarasota: Mar 2010. Vol. 85, Iss. 2; p. 695 (23 pages)
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for
Low-Income Housing Tax Credits
Leslie A Robinson. The Accounting Review. Sarasota: Mar 2010. Vol. 85, Iss. 2; p. 637 (33 pages)
Does Mandatory Adoption of International Financial Reporting Standards in the European Union
Reduce the Cost of Equity Capital?
Siqi Li. The Accounting Review. Sarasota: Mar 2010. Vol. 85, Iss. 2; p. 607 (30 pages)
Influence of Capital Gains Tax Policy on Credibility of Unverified Disclosures
Michael G Williams, John S Hughes, Carolyn B Levine. The Accounting Review. Sarasota: Mar 2010.
Vol. 85, Iss. 2; p. 719 (25 pages)
Information Content of Insider Trades before and after the Sarbanes-Oxley Act
Francois Brochet. The Accounting Review. Sarasota: Mar 2010. Vol. 85, Iss. 2; p. 419 (28 pages)
A Field Experiment Comparing the Outcomes of Three Fraud Brainstorming Procedures: Nominal
Group, Round Robin, and Open Discussion
James E Hunton, Anna Gold. The Accounting Review. Sarasota: May 2010. Vol. 85, Iss. 3; p. 911 (25
pages)
Accounting Disclosure and Real Effects
Pierre Jinghong Liang. The Accounting Review. Sarasota: May 2010. Vol. 85, Iss. 3; p. 1119 (2 pages)
Accounting for Equity and Other Comprehensive Income: Dual Reporting under U.S. GAAP and
IFRSs
Stephen A Zeff. The Accounting Review. Sarasota: May 2010. Vol. 85, Iss. 3; p. 1125 (1 page)
Accruals Quality, Stock Returns, and Macroeconomic Conditions
Dongcheol Kim, Yaxuan Qi. The Accounting Review. Sarasota: May 2010. Vol. 85, Iss. 3; p. 937 (42
pages)
Consensus Information and Nonprofessional Investors' Reaction to the Revelation of Estimate
Inaccuracies
Lisa Koonce, Michael G Williamson, Jennifer Winchel. The Accounting Review. Sarasota: May 2010. Vol.
85, Iss. 3; p. 979 (22 pages)
Early Warning and Quick Response: Accounting in the Twenty-First Century
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Robert J Sack. The Accounting Review. Sarasota: May 2010. Vol. 85, Iss. 3; p. 1122 (4 pages)
Examining the Potential Benefits of Internal Control Monitoring Technology
Adi Masli, Gary F Peters, Vernon J Richardson, Juan Manuel Sanchez. The Accounting Review. Sarasota:
May 2010. Vol. 85, Iss. 3; p. 1001 (34 pages)
Information and the Cost of Capital: An Ex Ante Perspective
Peter O Christensen, Leonidas E de la Rosa, Gerald A Feltham. The Accounting Review. Sarasota: May
2010. Vol. 85, Iss. 3; p. 817 (32 pages)
ACCOUNTING AUDITING &ACCOUNTABILITY JOURNAL
Accounting as story telling; Merchant activities and commercial relations in eighteenth century
France
Cheryl S. Mc_Watters, Yannick Lemarchand. Accounting, Auditing & Accountability Journal.
Bradford: 2010. Vol. 23, Iss. 1; p. 14
Accounting for needs? Formula funding in the UK schools sector
Gloria Agyemang. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23, Iss. 1; p.
82
Business schools in an age of globalization
Lee D. Parker, James Guthrie. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23,
Iss. 1; p. 5
Easter Island - recent findings and a paradox explained
David Collison. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23, Iss. 1; p. 135
Human capital measures, strategy, and performance: HR managers' perceptions
Stephen Gates, Pascal Langevin. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol.
23, Iss. 1; p. 111
The edge of legitimacy; Voluntary social and environmental reporting in Rothmans' 1956-1999
annual reports
Matthew V. Tilling, Carol A. Tilt. Accounting, Auditing & Accountability Journal. Bradford: 2010.
Vol. 23, Iss. 1; p. 55
Accountability, narrative reporting and legitimation; The case of a New Zealand public benefit
entity
Grant Samkin, Annika Schneider. Accounting, Auditing & Accountability Journal. Bradford: 2010.
Vol. 23, Iss. 2; p. 256
Accounting's chaotic margins; Financial reporting of the library collections of Australia's public
universities, 2002-2006
Brian West, Garry D. Carnegie. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol.
23, Iss. 2; p. 201
Adam, Inc.
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James Hazelton. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23, Iss. 2; p. 293
Financial black holes; The disclosure and transparency of privately financed roads in the UK
Jean Shaoul, Anne Stafford, Pam Stapleton. Accounting, Auditing & Accountability Journal. Bradford:
2010. Vol. 23, Iss. 2; p. 229
Social responsibilities of MNCs in downsizing operations; A Finnish forest sector case analysed
from the stakeholder, social contract and legitimacy theory point of view
Hannele Mäkelä, Salme Näsi. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23,
Iss. 2; p. 149
Strategies for dealing with standard-setting resistance
Kim K. Jeppesen. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23, Iss. 2; p.
175
The pros and cons
Maggie Butt. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23, Iss. 2; p. 292
Accounting for the city
Irvine Lapsley, Peter Miller, Fabrizio Panozzo. Accounting, Auditing & Accountability Journal.
Bradford: 2010. Vol. 23, Iss. 3; p. 305
Asset management in cities: polyphony in action?
Michela Arnaboldi, Irvine Lapsley. Accounting, Auditing & Accountability Journal. Bradford: 2010.
Vol. 23, Iss. 3; p. 392
Contending legitimations; Performance measurement coupling and decoupling in two Finnish
cities
Antti Rautiainen. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23, Iss. 3; p.
373
Do environmental and task characteristics matter in the control of externalized local public
services?; Unveiling the relevance of party characteristics and citizens' offstage voice
Daniela Cristofoli, Mariannunziata Liguori, Mariafrancesca Sicilia, Ileana Steccolini, Angelo Ditillo.
Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23, Iss. 3; p. 350
Manufacturing competition: how accounting practices shape strategy making in cities
Martin Kornberger, Chris Carter. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol.
23, Iss. 3; p. 325
Translation impossible? Accounting for a city project
Barbara Czarniawska. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23, Iss. 3;
p. 420
Accounting and visual cultural studies: potentialities, challenges and prospects
Judy Brown. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23, Iss. 4; p. 482
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Analysing societal regulatory control systems with specific reference to higher education in
England
Jane Broadbent, Carolyn Gallop, Richard Laughlin. Accounting, Auditing & Accountability Journal.
Bradford: 2010. Vol. 23, Iss. 4; p. 506
Stakeholder inclusivity in social and environmental report assurance
Carla Rhianon Edgley, Michael John Jones, Jill Frances Solomon. Accounting, Auditing & Accountability
Journal. Bradford: 2010. Vol. 23, Iss. 4; p. 532
The big sell
Lee Parker. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23, Iss. 4; p. 566
The global and the local: Arabian Gulf States and imagery in annual reports
Rania Kamla, Clare Roberts. Accounting, Auditing & Accountability Journal. Bradford: 2010. Vol. 23,
Iss. 4; p. 449
ACCOUNTING, ORGANIZATIONS AND SOCIETY
Lifestyle, status and occupational differentiation in Victorian accountancy
Pages 2-22 John Richard Edwards, Stephen P. Walker
Accounting and the construction of the retired person
Pages 23-46 Cameron Graham
Is accounting for sustainability actually accounting for sustainability…and how would we know?
An exploration of narratives of organisations and the planet
Pages 47-62 Rob Gray
Eco-control: The influence of management control systems on environmental and economic
performance
Pages 63-80 Jean-François Henri, Marc Journeault
Sources of power and infrastructural conditions in medieval governmental accounting
Pages 81-94 Michael John Jones
Sources of power and infrastructural conditions in medieval governmental accounting
Pages 81-94Michael John Jones
Disclosing conflicts of interest – Do experience and reputation matter?
Pages 95-107Christopher Koch, Carsten Schmidt
The role of accounting devices in performing corporate strategy
Pages 108-124 Peter Skærbæk, Kjell Tryggestad
A moral solution to the moral hazard problem
Pages 125-139Douglas E. Stevens, Alex Thevaranjan
Different uses of performance measures: The evaluation versus reward of production managers
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Pages 141-164 Paula van Veen-Dirks
[In]visible [in]tangibles: Visual portraits of the business élite
Pages 165-183Jane Davison
Accounting and strategising: A case study from new product development
Pages 184-204Brian Jørgensen, Martin Messner
Calculating profit: A historical perspective on the development of capitalism
Pages 205-221J.S. Toms
Behavioral changes following the collaborative development of an accounting information system
Pages 222-237 Leslie Eldenburg, Naomi Soderstrom, Veronda Willis, Anne Wu
Integrating business risk into auditor judgment about the risk of material misstatement: The
influence of a strategic-systems-audit approach
Pages 238-251Joseph J. Schultz Jr., James Lloyd Bierstaker, Ed O’Donnell
Accounting and international relations: Britain, Spain and the Asiento treaty
Pages 252-273Salvador Carmona, Rafael Donoso, Stephen P. Walker
Identity narratives under threat: A study of former members of Arthur Andersen
Pages 275-300Yves Gendron, Laura F. Spira
Accounting information and managerial work
Pages 301-315Matthew Hall
The effect of benchmarked performance measures and strategic analysis on auditors’ risk
assessments and mental models
Pages 316-333W. Robert Knechel, Steven E. Salterio, Natalia Kochetova-Kozloski
From inspection to auditing: Audit and markets as linked ecologies
Pages 334-359Andrea Mennicken
Traditional accountants and business professionals: Portraying the accounting profession after
Enron
Pages 360-376Garry D. Carnegie, Christopher J. Napier
Accounting for the dissolution of a nation state: Scotland and the Treaty of Union
Pages 377-392Crawford Spence
Institutionalizing social entrepreneurship in regulatory space: Reporting and disclosure by
community interest companies
Pages 394-415Alex Nicholls
‘A dense mass of petty accountability’: Accounting in the service of cultural imperialism during the
Irish Famine, 1846–1847
Pages 416-430Philip O’Regan
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The language of US corporate environmental disclosure
Pages 431-443Charles H. Cho, Robin W. Roberts, Dennis M. Patten
“Continuous” budgeting: Reconciling budget flexibility with budgetary control
Pages 444-461Natalie Frow, David Marginson, Stuart Ogden
Validation in interpretive management accounting research
Pages 462-477Kari Lukka, Sven Modell
The effect of CEO reputation and explanations for poor performance on investors’ judgments about
the company’s future performance and management
Pages 478-495Anna M. Cianci, Steven E. Kaplan
ACCOUNTING BUSINESS & FINANCIAL HISTORY
Social closure and the incorporation of the Society of Accountants in Edinburgh in 1854.
By: Lee, Thomas A.. Accounting, Business & Financial History, Mar2010, Vol. 20 Issue 1, p1-22,
22p;
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Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry.
By: Sangster, Alan. Accounting, Business & Financial History, Mar2010, Vol. 20 Issue 1, p23-39,
17p;
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The auditors' reporting duty on internal control: the case of building societies, 1956-1960.
By: Noguchi, Masayoshi; Batiz-Lazo, Bernardo. Accounting, Business & Financial History,
Mar2010, Vol. 20 Issue 1, p41-66, 26p;
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From learning to rationalization: the roles of accounting in the management of Parisian Great
Exhibitions from 1853 to 1902.
By: Fabre, Karine; Michailesco, Celine. Accounting, Business & Financial History, Mar2010, Vol. 20
Issue 1, p67-90, 24p;
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Job analysis on the LMS: mechanisation and modernisation c.1930-c.1939.
By: Edwards, Roy. Accounting, Business & Financial History, Mar2010, Vol. 20 Issue 1, p91-105,
15p;
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The Routledge Companion to Accounting History.
By: Zeff, Stephen A.. Accounting, Business & Financial History, Mar2010, Vol. 20 Issue 1, p107-112,
6p;
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ADVANCES IN ACCOUNTING,
The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching
Pages 1-5Salvador Carmona, Marco Trombetta
The determinants of transparency in nonprofit organizations: An exploratory study
Pages 6-12Bruce K. Behn, Delwyn D. DeVries, Jing Lin
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Judges' attitudes toward the public accounting profession: An update
Pages 25-28
Govind Iyer, Marianne Jennings
Time series versus cross-sectionally derived predictions of future cash flows
Pages 29-36Kenneth S. Lorek, G. Lee Willinger
The effect of management earnings forecast characteristics on cost of equity capital
Pages 37-46K.C. Rakow
Does top executive gender diversity affect earnings quality? A large sample analysis of Chinese
listed firms
Pages 47-54Kangtao Ye, Ran Zhang, Zabihollah Rezaee
AAOIFI reporting standards: Measuring compliance
Pages 55-65Thea Vinnicombe
Do accruals exacerbate information asymmetry in the market?
Pages 66-78Sonia Wasan, Jeff P. Boone
International financial reporting standards — credible and reliable? An overview
Pages 79-86 Fatima Alali, Lei Cao
Adoption and benefits of management accounting practices: Evidence from Greece and Finland
Pages 87-96George Angelakis, Nikolaos Theriou, Iordanis Floropoulos
Issues affecting the development of an international accounting standard on financial instruments
Pages 97-107Michael D. Chatham, Robert K. Larson, Axel Vietze
Contextual issues of the convergence of International Financial Reporting Standards: The case of
Germany
Pages 108-116Andreas Hellmann, Hector Perera, Chris Patel
The determinants of auditor switching from the perspective of corporate governance in China
Pages 117-127 Z. Jun Lin, Ming Liu
The effects of national culture on the role of participation in different task situations
Pages 128-133Chong M. Lau, Jerome Caby
Value relevance of disclosed related party transactions
Pages 134-141Wenxia Ge, Donald H. Drury, Steve Fortin, Feng Liu, Desmond Tsang
Convergence in accounting standards: Insights from academicians and practitioners
Pages 142-154 Zabihollah Rezaee, L. Murphy Smith, Joseph Z. Szendi
BRITISH ACCOUNTING REVIEW
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Contemporary public sector accounting research – An international comparison of journal papers
Pages 75-87Andrew Goddard
The IASB standard-setting process: Participation and perceptions of financial statement users
Pages 103-118 George Georgiou
Disclosure strategies among S&P 500 firms: Evidence on the disclosure of non-GAAP financial
measures and financial statements in earnings press releases
Pages 119-131Ana Marques
CRITICAL PERSPECTIVES ON ACCOUNTING
Crucial silences: When accountability met PFI and finance capital
Pages 1-13Darinka Asenova, Matthias Beck
Accounting, risk, and revolution
Pages 14-17Stefano Harney
The individual learning account experiment in the UK: A conjunctural crisis?
Pages 18-30Bill Lee
Class, social deprivation and accounting education in Scottish schools: Implications for the
reproduction of the accounting profession and practice
Pages 31-50Ken McPhail, Catriona Paisey, Nicholas J. Paisey
Fusion of expertise among accounting faculty: towards an expertise model for academia in
accounting
Pages 51-62Jonathan C. Njoku, Beatrice I.J.M. van der Heijden, Eno L. Inanga
Reconciling conflict: The role of accounting in the American Indian Trust Fund debacle
Pages 63-75 Leslie S. Oakes, Joni J. Young
Cargo cult science and the death of politics: A critical review of social and environmental
accounting research
Pages 76-89Crawford Spence, Javier Husillos, Carmen Correa-Ruiz
The social risk–rent thesis: A reply to Harney
Pages 90-95J.S. Toms
The labour theory of value, risk and the rate of profit
Pages 96-103J.S. Toms
Disharmony in international accounting standards setting: The Chinese approach to accounting for
business combinations
Pages 107-117 C. Richard Baker, Yuri Biondi, Qiusheng Zhang
Performance measurement systems and their relation to strategic learning: A case study in a
software-developing organization
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Pages 118-133Andrea Fried
Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order
Pages 134-158Henri Guénin-Paracini, Yves Gendron
Accounting for ourselves: Are academics exploited workers?
Pages 159-168Nancy Harding, Jackie Ford, Brendan Gough
Accounting for competitive advantage: The resource-based view of the firm and the labour theory
of value
Pages 183-194 C. Bowman, S. Toms
The neoliberal project—Local taxation intervention in Scotland
Pages 195-210 Christine Cooper, Mike Danson, Geoff Whittam, Tommy Sheridan
Knowledge, risk and Beck: Misconceptions of expertise and risk
Pages 211-220 Gerard Hanlon
Other lives in accounting: Critical reflections on oral history methodology in action
Pages 221-231Kathryn Haynes
Performativity and the politics of identity: Putting Butler to work
Pages 232-242 Alan McKinlay
How to construct an actor-network: Management accounting from idea to practice
Pages 243-251Tatiana Pipan, Barbara Czarniawska
Personality preferences of accounting and non-accounting graduates seeking to enter the
accounting profession
Pages 253-265Paul Andon, Kar Ming Chong, Peter Roebuck
Constructing performance measurement in the public sector
Pages 266-282Michela Arnaboldi, Giovanni Azzone
Using neo-institutionalism to advance social and environmental accounting
Pages 283-293Amanda Ball, Russell Craig
Listening to accounting
Pages 294-302Mark S. Bettner, Ann-Christine Frandsen, Elton G. McGoun
The hand that rocks the cradle: Disciplinary socialization at the American Accounting Association's
Doctoral Consortium
Pages 303-317Timothy J. Fogarty, Gregory A. Jonas
Successfully reshaping the ownership relationship by reducing ‘moral debt’ and justly distributing
residual claims: The cases from Scott Bader Commonwealth and the John Lewis Partnership
Pages 318-328Marco G.D. Guidi, Joe Hillier, Heather Tarbert
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The European Union's accounting policy analyzed from an ethical perspective: The case of
petroleum resources, prospecting and evaluation
Pages 329-341Christine Noël, Ayi Gavriel Ayayi, Véronique Blum
The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness
Pages 342-356Prem Sikka, Hugh Willmott
Accounting infrastructure and accountability in the management of public expenditure in
developing countries: A focus on Nigeria
Pages 361-373F.O. Iyoha, D. Oyerinde
Accounting for privatisation in Africa? Reflections from a critical interdisciplinary perspectivePages
374-389Jairos Josiah, Bruce Burton, Sonja Gallhofer, Jim Haslam
Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949
Pages 390-401Josephine Maltby, Mathew Tsamenyi
The sign value of accounting: IMF structural adjustment programs and African banking reform
Pages 402-419Dean Neu, Abu Shiraz Rahaman, Jeff Everett, Akinloye Akindayomi
Critical accounting research in Africa: Whence and whither
Pages 420-427Abu Shiraz Rahaman
Post-privatization performance and organizational changes: Case studies from Ghana
Pages 428-442Mathew Tsamenyi, Joseph Onumah, Edmund Tetteh-Kumah
EUROPEAN ACCOUNTING REVIEW
Determinants of Corporate Financial Disclosure in an Unregulated Environment: Evidence from the
Early 20th Century.
By: Van Overfelt, Wouter; Deloof, Marc; Vanstraelen, Ann. European Accounting Review,
May2010, Vol. 19 Issue 1, p7-34, 28p, 5
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Does Valuation Model Choice Affect Target Price Accuracy?
By: Demirakos, Efthimios G.; Strong, Norman C.; Walker, Martin. European Accounting Review,
May2010, Vol. 19 Issue 1, p35-72
Citation On ly Available
The Periodic Review of Performance Indicators: An Empirical Investigation of the Dynamism of
Performance Measurement Systems.
By: Henri, Jean-François. European Accounting Review, May2010, Vol. 19 Issue 1, p73-96, 24p,
Citation On ly Available
Employees, Non-financial Reports and Institutional Arrangements: A Study of Accounts in the
Workplace.
By: Johansen, Thomas Riise. European Accounting Review, May2010, Vol. 19 Issue 1, p97-130,
34p, 1 Diagram, 2 Charts;
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Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence.
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By: Cano-Rodríguez, Manuel. European Accounting Review, May2010, Vol. 19 Issue 1, p131-159,
29p, 7 Charts
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Contemporary Issues in Accounting.
By: Messner, Martin. European Accounting Review, May2010, Vol. 19 Issue 1, p191-192, 2p;
Citation On ly Available
Business Planning and Control: Integrating Accounting, Strategy and People.
By: Bisbe, Josep. European Accounting Review, May2010, Vol. 19 Issue 1, p193-197, 5p;
Citation On ly Available
A history of auditing: The changing audit process in Britain from the nineteenth century to the
present day.
By: Cameran, Mara. European Accounting Review, May2010, Vol. 19 Issue 1, p197-199, 3p
Citation On ly Available
Balancing Multiple Competing Objectives with a Balanced Scorecard.
By: Sundin, Heidi; Granlund, Markus; Brown, David A.. European Accounting Review, 2010,
Vol. 19 Issue 2, p203-246
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Towards Sustaining the Status Quo: Business Talk of Sustainability in Finnish Corporate
Disclosures 1987-2005.
By: Laine, Matias. European Accounting Review, 2010, Vol. 19 Issue 2, p247-274, 28p
Citation On ly Available
The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related
Attitudes.
By: Hartmann, Frank; Naranjo-Gil, David; Perego, Paolo. European Accounting Review, 2010,
Vol. 19 Issue
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Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member
States.
By: Schanz, Deborah; Schanz, Sebastian. European Accounting Review, 2010, Vol. 19 Issue 2,
p311-341
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The Role of Taxes in Compensation: A Case of Shareholder Expropriation.
By: Florou, Annita. European Accounting Review, 2010, Vol. 19 Issue 2, p343-374, 32p;
Citation On ly Available
Shadowing and Other Techniques for Doing Fieldwork in Modern Societies.
By: Northcott, Deryl. European Accounting Review, 2010, Vol. 19 Issue 2, p375-378, 4p
Citation On ly Available
Management ethics, contemporary context.
By: McPhail, Ken. European Accounting Review, 2010, Vol. 19 Issue 2, p378-385, 8p
Citation On ly Available
Financial management for local government.
By: Steccolini, Ileana. European Accounting Review, 2010, Vol. 19 Issue 2, p385-389, 5p
Citation On ly Available
INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS
Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation
Pages 1-16Charles H. Cho, Robin W. Roberts
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Internal fraud risk reduction: Results of a data mining case study
Pages 17-41Mieke Jans, Nadine Lybaert, Koen Vanhoof
Towards an integrated view of IT value measurement
Pages 42-60 Michael J. Davern, Carla L. Wilkin
Learning new uses of technology while on an audit engagement: Contextualizing general models to
advance pragmatic understanding
Pages 61-77 Michelle Chandler Diaz, Tina Loraas
Speculation and e-commerce: The long and the short of IT
Pages 79-104 Colin Ferguson, Frank Finn, Jason Hall, Matt Pinnuck
Labor processing labor: A new critical literature for information systems research
Pages 120-133 Aida Sy, Tony Tinker
JOURNAL OF ACCOUNTING AND ECONOMICS
Fair value accounting and gains from asset securitizations: A convenient earnings management tool
with compensation side-benefits
Pages 2-25Patricia M. Dechow, Linda A. Myers, Catherine Shakespeare
In defense of fair value: Weighing the evidence on earnings management and asset securitizations
Pages 26-33 Mary Barth, Daniel Taylor
Sarbanes-Oxley and corporate risk-taking
Pages 34-52Leonce L. Bargeron, Kenneth M. Lehn, Chad J. Zutter
The chilling effect of Sarbanes–Oxley: A discussion of Sarbanes–Oxley and corporate risk-taking
Pages 53-57Aiyesha Dey
How does internal control regulation affect financial reporting?
Pages 58-74Jennifer Altamuro, Anne Beatty
Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms
Pages 84-103Clive Lennox, Jeffrey Pittman
The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure
decisions
Pages 109-132Shane Heitzman, Charles Wasley, Jerold Zimmerman
Materiality and voluntary disclosures
Pages 133-135Kin Lo
Corporate compensation policies and audit fees
Pages 155-160Peter Wysocki
Acquisition profitability and timely loss recognition
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Pages 161-178Jere R. Francis, Xiumin Martin
Discussion of: “Acquisition profitability and timely loss recognition” by J. Francis and X. Martin
Pages 179-183Sugata Roychowdhury
On the use of instrumental variables in accounting research
Pages 186-205David F. Larcker, Tjomme O. Rusticus
On the relationship between analyst reports and corporate disclosures: Exploring the roles of
information discovery and interpretation
Pages 206-226Xia Chen, Qiang Cheng, Kin Lo
Do management earnings forecasts incorporate information in accruals?
Pages 227-246Weihong Xu
Executive pay and “independent” compensation consultants
Pages 247-262Kevin J. Murphy, Tatiana Sandino
The incentives of compensation consultants and CEO pay
Pages 263-280 Brian Cadman, Mary Ellen Carter, Stephen Hillegeist
Accrual-based and real earnings management activities around seasoned equity offerings
Pages 2-19 Daniel A. Cohen, Paul Zarowin
Post loss/profit announcement drift
Pages 20-41Karthik Balakrishnan, Eli Bartov, Lucile Faurel
Market demand for conservative analysts
Pages 42-57Artur Hugon, Volkan Muslu
Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from
a transition economy
Pages 58-73K. Hung Chan, Kenny Z. Lin, Phyllis L.L. Mo
Employee stock options and future firm performance: Evidence from option repricings
Pages 74-92 David Aboody, Nicole Bastian Johnson, Ron Kasznik
Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions
Pages 93-110Chan Li, Lili Sun, Michael Ettredge
Book-tax conformity, earnings persistence and the association between earnings and future cash
flows
Pages 111-125T.J. Atwood, Michael S. Drake, Linda A. Myers
JOURNAL OF ACCOUNTING, AUDITING AND FINANCE
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Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act.
By:
LOBO, GERALD J.; JIAN ZHOU. Journal of Accounting, Auditing & Finance, Winter2010, Vol. 25
Issue 1, p1-26, 26p
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An Additional Source of Financial Analysts' Earnings Forecast Errors: Imperfect Adjustments for
Cost Behavior.
By: MYUNGSUN KIM; PRATHER-KINSEY, JENICE. Journal of Accounting,
Auditing & Finance, Winter2010, Vol. 25 Issue 1, p27-51, 25p
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The Effect of Audit Specialists on the Informativeness of Discretionary Accruals.
By:
MASCARENHAS, DUNCAN; CAHAN, STEVEN F.; NAIKER, VIC. Journal of Accounting,
Auditing & Finance, Winter2010, Vol. 25 Issue 1, p53-84, 32p
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The Value-Relevance of Advertising: Evidence from Pharmaceutical Industry. By: FENG GU; LI,
JOHN Q.. Journal of Accounting, Auditing & Finance, Winter2010, Vol. 25 Issue 1, p85-120, 36p
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A Variance Decomposition Primer for Accounting Research. By: CALLEN, JEFFREY L.; SEGAL,
DAN. Journal of Accounting, Auditing & Finance, Winter2010, Vol. 25 Issue 1, p121-142, 22p
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JOURNAL OF ACCOUNTING & ORGANIZATIONAL CHANGE
Introduction to management controls and new organisational forms
Mathew Tsamenyi, John Cullen (pp. 5 - 8)
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An exploration of the use of interfirm cooperation and the financial manager's governance roles:
Evidence from Dutch firms
Rong Ding, Henri C. Dekker, Tom L.C.M. Groot (pp. 9 - 26)
View PDF (111kb)
Partner selection, partner behavior, and business network performance: An empirical study on
German business networks
Klaus Moeller (pp. 27 - 51)
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Outsourcing relationships: a case of accounting surveillance
Bill Ryan, Alejandra Delgado-Sanchez (pp. 52 - 71)
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Exploring the involvement of management accounting in strategic decisions and control: The case
of offshoring
Michael Brandau, Andreas H. Hoffjan (pp. 72 - 95)
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Management accounting as the inter-organisational boundary
Morten Jakobsen (pp. 96 - 122)
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Management accounting in a learning environment
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Stefan Schiller (pp. 123 - 148)
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Management controls and inter-firm relationships: a review
Juliana Meira, Nikos D. Kartalis, Mathew Tsamenyi, John Cullen (pp. 149 - 169)
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Comparative research: An opportunity for accounting researchers to learn from other professions
Catriona Paisey, Nicholas J. Paisey (pp. 180 - 199)
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Collective action in the implementation of a “greener” performance measurement system
Aapo Länsiluoto, Marko Järvenpää (pp. 200 - 227)
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Strategic management accounting and business strategy: a loose coupling?
Lino Cinquini, Andrea Tenucci (pp. 228 - 259)
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Resisting compliance with IFRS goodwill accounting and reporting disclosures: Evidence from
Australia
Tyrone M. Carlin, Nigel Finch (pp. 260 - 280)
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JOURNAL OF ACCOUNTING AND PUBLIC POLICY
Tunneling as an incentive for earnings management during the IPO process in China
Pages 1-26Joseph Aharony, Jiwei Wang, Hongqi Yuan
Are corporate managers savvy about their stock price? Evidence from insider trading after earnings
announcements
Pages 27-44Adam Kolasinski, Xu Li
Joint selection of balanced scorecard targets and weights in a collaborative setting
Pages 45-59Hemantha S.B. Herath, Wayne G. Bremser, Jacob G. Birnberg
The effects of advertising and solicitation on audit fees
Pages 60-81David Hay, W. Robert Knechel
Strategic revenue recognition to achieve earnings benchmarks
Pages 82-95Marcus L. Caylor
Adverse effects of uniform written reporting standards on accounting practice, education, and
research
Pages 99-114Shyam Sunder
Valuation of firms that disclose related party transactions
Pages 115-137Mark Kohlbeck, Brian W. Mayhew
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Debt, diversification and earnings management
Pages 138-159Gonzalo Rodríguez-Pérez, Stefan van Hemmen
Social responsibility and corporate reputation: The case of the Arthur Andersen Enron audit failure
Pages 160-176 Cheryl Linthicum, Austin L. Reitenga, Juan Manuel Sanchez
The impact of corporate social disclosure on investment behavior: A cross-national study
Pages 177-192Joyce van der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar, Robert L. Andrews
Disciplinary measures in response to restatements after Sarbanes–Oxley
Pages 195-225Jeffrey J. Burks
Does auditor tenure affect accounting conservatism? Further evidence
Pages 226-241Dan Li
Do non-profit hospitals provide more charity care when faced with a mandatory minimum
standard? Evidence from Texas
Pages 242-258Frances A. Kennedy, Laurie L. Burney, Jennifer L. Troyer, J. Caleb Stroup
A transparency Disclosure Index measuring disclosures: Chinese listed companies
Pages 259-280Yan-Leung Cheung, Ping Jiang, Weiqiang Tan
Litigation environment and auditors’ decisions to accept clients’ aggressive reporting¶
Pages 281-295¶Nen-Chen Richard Hwang, C. Janie Chang
JOURNAL OF BUSINESS FINANCE & ACCOUNTING
The Use of the R² as a Measure of Firm-Specific Information: A Cross-Country
Critique.
By: Alves, Paulo; Peasnell, Ken; Taylor, Paul. Journal of Business Finance & Accounting,
Jan/Feb2010, Vol. 37 Issue 1/2, p1-26, 26p
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Reporting Frequency, Information Precision and Private Information Acquisition.
By: Cuijpers, Rick; Peek, Erik. Journal of Business Finance & Accounting, Jan/Feb2010, Vol. 37
Issue 1/2, p27-59, 33p; DOI: 10.1111/j.1468-5957.2009.02180
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Highly Valued Equity and Discretionary Accruals.
By: Houmes, Robert E.; Skantz, Terrance R.. Journal of Business Finance & Accounting,
Jan/Feb2010, Vol. 37 Issue 1/2, p60-92, 33p
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Nonrecurring Accounting Transactions and Stock Option Grants.
By: Wei Zhang; Cahan, Steven F.. Journal of Business Finance & Accounting, Jan/Feb2010, Vol.
37 Issue 1/2, p93-129, 37p
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Sooner or Later: An Analysis of the Delays in Insider Trading Reporting.
By: Betzer, André; Theissen, Erik. Journal of Business Finance & Accounting, Jan/Feb2010, Vol.
37 Issue 1/2, p130-147, 18p; DOI: 10.1111
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The More, the Merrier: An International Analysis of the Frequency of Dividend Payment.
By: Ferris, Stephen P.; Noronha, Gregory; Unlu, Emre. Journal of Business Finance &
Accounting, Jan/Feb2010, Vol. 37 Issue 1/2, p148-170, 23p
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The Diversification Effects of Initial Public Offerings.
By: Hsuan-Chi Chen; Keng-Yu Ho; Yu-Jen Hsiao; Cheng-Huan Wu. Journal of Business Finance
& Accounting, Jan/Feb2010, Vol. 37 Issue 1/2, p171-205, 35p
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Convertible Bond Arbitrage: Risk and Return.
By: Hutchinson, Mark C.; Gallagher, Liam A.. Journal of Business Finance & Accounting,
Jan/Feb2010, Vol. 37 Issue 1/2, p206-241, 36p
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Price Discovery for Segmented US-Listed Chinese Stocks: Location or Market Quality?
By: Chen, K. C.; Guangzhong Li; Lifan Wu. Journal of Business Finance & Accounting,
Jan/Feb2010, Vol. 37 Issue 1/2, p242-269, 28p;
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The Market Timing Ability of UK Mutual Funds.
By: Cuthbertson, Keith; Nitzsche, Dirk; O'Sullivan, Niall. Journal of Business Finance &
Accounting, Jan/Feb2010, Vol. 37 Issue 1/2, p270-289, 20p
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The Relevance of Accounting Information in a Stock Market Bubble: Evidence from Internet IPOs.
By: Bhattacharya, Nilabhra; Demers, Elizabeth; Joos, Philip. Journal of Business Finance &
Accounting, Apr/May2010, Vol. 37 Issue 3/4, p291-321, 31p
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Discussion of The Relevance of Accounting Information in a Stock Market Bubble: Evidence from
Internet IPOs.
By: Simpson, Ana. Journal of Business Finance & Accounting, Apr/May2010, Vol. 37 Issue 3/4,
p322-331, 10p, 1 Graph
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How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial
Reports.
By: Ettredge, Michael; Scholz, Susan; Smith, Kevin R.; Lili Sun. Journal of Business Finance &
Accounting, Apr/May2010, Vol. 37 Issue 3/4, p332-355, 24p
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Discussion of How Do Restatements Begin? Evidence of Earnings Management Preceding Restated
Financial Reports.
By: Barton, Jan. Journal of Business Finance & Accounting, Apr/May2010, Vol. 37 Issue 3/4,
p356-368, 13p,
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To Trade or Not to Trade: The Strategic Trading of Insiders around News Announcements.
By: Korczak, Adriana; Korczak, Piotr; Lasfer, Meziane. Journal of Business Finance &
Accounting, Apr/May2010, Vol. 37 Issue 3/4, p369-407, 39p,
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Discussion of To Trade or Not To Trade: The Strategic Trading of Insiders around News
Announcements.
By: Tonks, Ian. Journal of Business Finance & Accounting, Apr/May2010, Vol. 37 Issue 3/4, p408421, 14p;
Citation On ly Available
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Block Buying and Choice of Issue Method in UK Seasoned Equity Offers.
By: Armitage, Seth.
Journal of Business Finance & Accounting, Apr/May2010, Vol. 37 Issue 3/4, p422-448, 27p
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Discussion of Block Buying and Choice of Issue Method in UK Seasoned Equity Offers.
By: Hillier, David. Journal of Business Finance & Accounting, Apr/May2010, Vol. 37 Issue 3/4,
p449-455, 7p;
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The Impact of Dual Class Structure on Earnings Management Activities.
By: Van Thuan Nguyen; Li Xu. Journal of Business Finance & Accounting, Apr/May2010, Vol. 37
Issue 3/4, p456-485, 30p, 7 Charts
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Discussion of The Impact of Dual Class Structure on Earnings Management Activities.
By: Athanasakou, Vasiliki E.. Journal of Business Finance & Accounting, Apr/May2010, Vol. 37
Issue 3/4, p486-494, 9p
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JOURNAL OF HUMAN RESOURCE COSTING & ACCOUNTING
The emergent properties of intellectual capital: a conceptual offering¶
Christian Nielsen, Henrik Dane-Nielsen (pp. 6 - 27)
¶View PDF (133kb)
Exploring the HRM/accounting interface on human assets: The case for artefact-based asset
recognition criteria
Tony Tollington, Nevine El-Tawy (pp. 28 - 47)
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An empirical investigation and users' perceptions on intellectual capital reporting in banks:
Evidence from Bangladesh
Md Habib-Uz-Zaman Khan, Md Mohobbot Ali (pp. 48 - 69)
View PDF (131kb)
Disclosing improvements in human capital: comparing results to the rhetoric
John C. Dumay, Jiayang Lu (pp. 70 - 97)
View PDF (343kb)
JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING
Pecking Order Behavior in Emerging Markets.
By: Seifert, Bruce; Gonenc, Halit. Journal of International Financial Management & Accounting,
Spring2010, Vol. 21 Issue 1, p1-31, 31p, 5 Charts
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The Impact of the Asian Financial Crisis on Conservatism and Timeliness of Earnings: Evidence
from Hong Kong, Malaysia, Singapore, and Thailand.
By: Vichitsarawong, Thanyaluk; Eng, Li Li; Meek, Gary K.. Journal of International Financial
Management & Accounting, Spring2010, Vol. 21 Issue 1, p32-61, 30p
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Does the Capitalization of Development Costs Improve Analyst Forecast Accuracy? Evidence from
the UK.
By: Anagnostopoulou, Seraina C.. Journal of International Financial Management &
Accounting, Spring2010, Vol. 21 Issue 1, p62-83, 22p
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Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe.
By: Devalle, Alain; Onali, Enrico; Magarini, Riccardo. Journal of International Financial
Management & Accounting, Summer2010, Vol. 21 Issue 2
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Dissemination of Accruals Information, Role of Semi-Annual Reporting, and Analysts' Earnings
Forecasts: Evidence from Japan.
By: Kubota, Keiichi; Suda, Kazuyuki; Takehara, Hitoshi. Journal of International Financial
Management & Accounting, Summer2010, Vol. 21 Issue 2, p120-160, 41p
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Accounting for Employee Stock Options: What Can We Learn from the Market's Perceptions?
By: Bagna, Emanuel; Bini, Mauro; Bird, Ron; Moment, Francesco; Reggiani, Francesco. Journal of
International Financial Management & Accounting, Summer2010, Vol. 21 Issue 2, p161-186, 26p
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MANAGEMENT ACCOUNTING RESEARCH
Issues in the relationship between theory and practice in management accounting
Pages 79-82Gudrun Baldvinsdottir, Falconer Mitchell, Hanne Nørreklit
Knowledge creation for practice in public sector management accounting by consultants and
academics: Preliminary findings and directions for future research
Pages 83-94G. Jan van Helden, Harrie Aardema, Henk J. ter Bogt, Tom L.C.M. Groot
Managerial discourse and the link between theory and practice: From ROI to value-based
management
Pages 95-109Will Seal
The roles and effects of paradigms in accounting research
Pages 110-115Kari Lukka
Paradigms in accounting research: A view from North America
Pages 116-120Kenneth A. Merchant
Reflections on paradigms in action in accounting research
Pages 121-123Teemu Malmi
Bridging the paradigm divide in management accounting research: The role of mixed methods
approaches
Pages 124-129Sven Modell
QUALITATIVE RESEARCH IN ACCOUNTING &MANAGEMENT
Interventionist research – the puberty years: an introduction to the special issue
Olle Westin, Hanno Roberts (pp. 5 - 12)
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A critical review of interventionist research
Vicki Baard (pp. 13 - 45)
View PDF (243kb)
A critical reflective discourse of an interventionist research project
John C. Dumay (pp. 46 - 70)
View PDF (147kb)
Open book accounting in practice – exploring the faces of openness
Petri Suomala, Tommi Lahikainen, Jouni Lyly-Yrjänäinen, Jari Paranko (pp. 71 - 96)
View PDF (172kb)
A method for action research interventions to improve joint problem solving in operational teams
in the Swedish construction industry
Lars Sunding, Per Odenrick (pp. 97 - 123)
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Interventionism – an approach for the future?
Sten Jönsson (pp. 124 - 134)
View PDF (77kb)
Exploring efficiency's dominance: the wholeness of the process
Patrick J. Devlin (pp. 141 - 162)
View PDF (138kb)
Understanding financial information used to assess small firm performance: An Australian
qualitative study
Abdel K. Halabi, Rowena Barrett, Robyn Dyt (pp. 163 - 179)
View PDF (108kb)
Interrogating accountability: An illustration of the use of Leximancer software for qualitative data
analysis
Ken Crofts, Jayne Bisman (pp. 180 - 207)
View PDF (148kb)
Qualitative accounting research: an account of Glaser's grounded theory
Larissa von Alberti-Alhtaybat, Khaldoon Al-Htaybat (pp. 208 - 226)
View PDF (140kb)
RESEARCH IN ACCOUNTING REGULATION
Enforcement release evidence on the audit confirmation process: Implications for standard setters
Pages 1-17Diane Janvrin, Paul Caster, Randy Elder
The unintended effects of the Sarbanes–Oxley Act of 2002
Pages 18-28Nicholas V. Vakkur, R. Preston McAfee, Fred Kipperman
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Independence, impartiality, and advocacy in client conflicts
Pages 29-39Michael L. Roberts
Internal control deficiencies and the issuance of going concern opinions
Pages 40-46Wei Jiang, Kathleen Hertz Rupley, Jia Wu
The effects of a cooling-off period on perceived independence of external auditors: A study in the
nonpublic regulatory environment
Pages 47-51Carl N. Wright, Q. Booker
Stock market reactions to regulatory investigations: Evidence from options backdating
Pages 52-57Sakshi Jain, Pankaj Jain, Zabihollah Rezaee
REVIEW OF ACCOUNTING AND FINANCE
Continuous auditing for web-released financial information
Chi-Chun Chou, C. Janie Chang (pp. 4 - 32)
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Determinants of management's preferences for an earnings threshold
Sherry Fang Li (pp. 33 - 49)
View PDF (124kb)
Can diversification degree amplify momentum and contrarian anomalies?
Houda Ben Mhenni Haj Youssef, Lassad El Moubarki, Olfa Benouda Sioud (pp. 50 - 64)
View PDF (122kb)
The issuance of convertible bonds and earnings management: evidence from Taiwan
Ruey-Dang Chang, Yee-Chy Tseng, Ching-Ping Chang (pp. 65 - 87)
View PDF (184kb)
The evaluation of the Canadian BAX contract in managing short-term interest rate exposure
John J. Siam, S.M. Khalid Nainar (pp. 88 - 110)
View PDF (236kb)
Audit tenure and earnings surprise management
Li-Chin Jennifer Ho, Chao-Shin Liu, Thomas Schaefer (pp. 116 - 138)
View PDF (179kb)
The association between pro forma earnings and earnings management
Essam Elshafie, Ai-Ru Yen, Minna Yu (pp. 139 - 155)
View PDF (139kb)
The market mispricing of special items and accruals: one anomaly or two?
T.J. Atwood, Hong Xie (pp. 156 - 179)
View PDF (183kb)
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The performance of socially responsible mutual funds: a volatility-match approach
Javier Rodríguez (pp. 180 - 188)
View PDF (74kb)
Level-shifts and non-linearity in US financial ratios: Implications for returns predictability and the
present value model
David G. McMillan (pp. 189 - 207)
View PDF (565kb)
REVIEW OF ACCOUNTING STUDIES
Disclosure of GAAP line items in earnings announcements
Julia D'Souza, K Ramesh, Min Shen. Review of Accounting Studies. Boston: Mar 2010. Vol. 15, Iss. 1;
p. 179
Do analysts and investors fully understand the persistence of the items excluded from Street
earnings?
Chih-Ying Chen. Review of Accounting Studies. Boston: Mar 2010. Vol. 15, Iss. 1; p. 32
Do pennies matter? Investor relations consequences of small negative earnings surprises
Richard Frankel, William J Mayew, Yan Sun. Review of Accounting Studies. Boston: Mar 2010. Vol. 15,
Iss. 1; p. 220
Propping through related party transactions
Ming Jian, T J Wong. Review of Accounting Studies. Boston: Mar 2010. Vol. 15, Iss. 1; p. 70
Regulation fair disclosure and the cost of equity capital
Zhihong Chen, Dan S Dhaliwal, Hong Xie. Review of Accounting Studies. Boston: Mar 2010. Vol. 15,
Iss. 1; p. 106
The pricing of conservative accounting and the measurement of conservatism at the firm-year level
Jeffrey L Callen, Dan Segal, Ole-Kristian Hope. Review of Accounting Studies. Boston: Mar 2010. Vol.
15, Iss. 1; p. 145
The stock price effects of changes in dispersion of investor beliefs during earnings announcements
Lynn Rees, Wayne Thomas. Review of Accounting Studies. Boston: Mar 2010. Vol. 15, Iss. 1; p. 1
Accounting restatements and information risk
Todd Kravet, Terry Shevlin. Review of Accounting Studies. Boston: Jun 2010. Vol. 15, Iss. 2; p. 264
Confidence and trading aggressiveness of naïve investors: effects of information quantity and
consistency
Steven D Smith. Review of Accounting Studies. Boston: Jun 2010. Vol. 15, Iss. 2; p. 295
Inflation, earnings forecasts, and post-earnings announcement drift
Sudipta Basu, Stanimir Markov, Lakshmanan Shivakumar. Review of Accounting Studies. Boston: Jun
2010. Vol. 15, Iss. 2; p. 403
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Limited attention and the earnings announcement returns of past stock market winners
David Aboody, Reuven Lehavy, Brett Trueman. Review of Accounting Studies. Boston: Jun 2010. Vol.
15, Iss. 2; p. 317
Return predictability and shareholders' real options
Lee-Seok Hwang, Byungcherl Charlie Sohn. Review of Accounting Studies. Boston: Jun 2010. Vol. 15,
Iss. 2; p. 367
The effect of pension accounting on corporate pension asset allocation
Eli Amir, Yanling Guan, Dennis Oswald. Review of Accounting Studies. Boston: Jun 2010. Vol. 15, Iss.
2; p. 345
The role of audit thresholds in the misreporting of private information
Brian Mittendorf. Review of Accounting Studies. Boston: Jun 2010. Vol. 15, Iss. 2; p. 243
REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING
Binary response and logistic regression in recent accounting research publications: a
methodological note
Wenxia Ge, G A Whitmore. Review of Quantitative Finance and Accounting. Boston: Jan 2010. Vol.
34, Iss. 1; p. 81
Divergence of opinion and initial public offerings
Hsuan-Chi Chen, Wen-Chung Guo. Review of Quantitative Finance and Accounting. Boston: Jan 2010.
Vol. 34, Iss. 1; p. 59
Reexamining the uncertain information hypothesis on the S&P 500 Index and SPDRs
Susana Yu, Joel Rentzler, Kishore Tandon. Review of Quantitative Finance and Accounting. Boston:
Jan 2010. Vol. 34, Iss. 1; p. 1
Spill over effects of futures contracts initiation on the cash market: a regime shift approach
George A Karathanassis, Vasilios I Sogiakas. Review of Quantitative Finance and Accounting. Boston:
Jan 2010. Vol. 34, Iss. 1; p. 95
The valuation of multivariate contingent claims under transformed trinomial approaches
Chuang-Chang Chang, Jun-Biao Lin. Review of Quantitative Finance and Accounting. Boston: Jan
2010. Vol. 34, Iss. 1; p. 23
Trading costs and price discovery
Siu-Kai Choy, Hua Zhang. Review of Quantitative Finance and Accounting. Boston: Jan 2010. Vol. 34,
Iss. 1; p. 37
Dancing in the dark: post-trade anonymity, liquidity and informed trading
Alexandra Hachmeister, Dirk Schiereck. Review of Quantitative Finance and Accounting. Boston: Feb
2010. Vol. 34, Iss. 2; p. 145
Earnings management and long-run stock performance following private equity placements
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De-Wai Chou, Michael Gombola, Feng-Ying Liu. Review of Quantitative Finance and Accounting.
Boston: Feb 2010. Vol. 34, Iss. 2; p. 225
Employee stock options pricing and the implication of restricted exercise price: evidence from
Taiwan
Chia-Ying Chan, Ling-Chu Lee, Ming-Chun Wang. Review of Quantitative Finance and Accounting.
Boston: Feb 2010. Vol. 34, Iss. 2; p. 247
The effect of capital market pressures on the association between R&D spending and CEO option
compensation
Jian Cao, Indrarini Laksmana. Review of Quantitative Finance and Accounting. Boston: Feb 2010. Vol.
34, Iss. 2; p. 273
The rule 10b5-1 loophole: an empirical study
Alexander P Robbins. Review of Quantitative Finance and Accounting. Boston: Feb 2010. Vol. 34, Iss.
2; p. 199
With or without you: market quality of floor trading when screen trading closes early
Dirk Schiereck, Christian Voigt. Review of Quantitative Finance and Accounting. Boston: Feb 2010.
Vol. 34, Iss. 2; p. 179
Activity in futures: does underlying market size relate to futures trading volume?
Alex Frino, Elvis Jarnecic, Hui Zheng. Review of Quantitative Finance and Accounting. Boston: Apr
2010. Vol. 34, Iss. 3; p. 313
An empirical investigation of Yankee stock offerings
Ting Yang, Sie Ting Lau. Review of Quantitative Finance and Accounting. Boston: Apr 2010. Vol. 34,
Iss. 3; p. 351
Do option traders on value and growth stocks react differently to new information?
Wei He, Yen-Sheng Lee, Peihwang Wei. Review of Quantitative Finance and Accounting. Boston: Apr
2010. Vol. 34, Iss. 3; p. 371
Event study with imperfect competition and private information: earnings announcements
revisited
Yu Cong, Rani Hoitash, Murugappa Krishnan. Review of Quantitative Finance and Accounting.
Boston: Apr 2010. Vol. 34, Iss. 3; p. 383
Hot and cold merger markets
N K Chidambaran, Kose John, Zhaoyun Shangguan, Gopala Vasudevan. Review of Quantitative Finance
and Accounting. Boston: Apr 2010. Vol. 34, Iss. 3; p. 327
Is information risk priced for NASDAQ-listed stocks?
Kathleen P Fuller, Bonnie F Van Ness, Robert A Van Ness. Review of Quantitative Finance and
Accounting. Boston: Apr 2010. Vol. 34, Iss. 3; p. 301
A dynamic perspective on the determinants of accounts payable
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Pedro J García-Teruel, Pedro Martínez-Solano. Review of Quantitative Finance and Accounting.
Boston: May 2010. Vol. 34, Iss. 4; p. 439
Chinese IPO activity, pricing, and market cycles
Zhong-guo Zhou, Janet Zhou. Review of Quantitative Finance and Accounting. Boston: May 2010.
Vol. 34, Iss. 4; p. 483
Corporate governance and firm value during a financial crisis
Sidney Leung, Bertrand Horwitz. Review of Quantitative Finance and Accounting. Boston: May
2010. Vol. 34, Iss. 4; p. 459
Managerial motivation and timing of open market share repurchases
Zahn Bozanic. Review of Quantitative Finance and Accounting. Boston: May 2010. Vol. 34, Iss. 4; p.
517
Pricing credit card loans with default risks: a discrete-time approach
Chuang-Chang Chang, Ruey-Jenn Ho, Chengfew Lee. Review of Quantitative Finance and Accounting.
Boston: May 2010. Vol. 34, Iss. 4; p. 413
The pricing of accruals for profit and loss firms
Nicholas Dopuch, Chandra Seethamraju, Weihong Xu. Review of Quantitative Finance and
Accounting. Boston: May 2010. Vol. 34, Iss. 4; p. 505
REVISTA DE CONTABILIDAD – SPANISH ACCOUNTING REVIEW
The relationship between diversity, gender and accounting.full text available / la relación entre
diversidad, género y contabilidad.
By: gil, david naranjo; espejo, concepción álvarez-dardet; gallego, amalia carrasco. Revista de
Contabilidad - Spanish Accounting Review, 2010, Vol. 13 Issue 1, p9-15, 7p;
Género y dirección frontera en relaciones inter-organizativas: estudio exploratorio de su influencia
sobre los sistemas de control para la gestión de los canales de exportación independientes.
(spanish)full text available / gender and boundary management in interorganisational
relationships: an exploratory study about its influence on control systems to manage externalised
export channels. (english)
by: pinzón, pedro araújo; lópez, raquel flórez; sánchez vázquez, jose manuel; elorza, maría vélez.
Revista de Contabilidad - Spanish Accounting Review, 2010, Vol. 13 Issue 1, p17-51, 35p;
Language: Spanish;
The influence of gender diversity on corporate performance.full text available / la influencia de la
diversidad de género en el rendimiento empresarial.
By: gallego-álvarez, isabel; garcía-sánchez, isabel maría; rodrígueZ-DOMINGUEZ, LUIS. Revista de
Contabilidad - Spanish Accounting Review, 2010, Vol. 13 Issue 1, p53-88, 36p;
Start-up conditions and the performance of women - and men - controlled businesses in
manufacturing industries.full text available / condiciones iniciales y resultado en empresas
dirigidas por mujeres - y hombres - en el sector manufacturero.
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By: DRIGA, OTILIA; PRIOR, DIEGO. Revista de Contabilidad - Spanish Accounting Review, 2010,
Vol. 13 Issue 1, p89-123, 35p;
Board diversity, the logic of difference & the logic of equivalence: a critical study of the emergence
of corporate democracy.full text available / la diversidad del consejo, la lógica de la diferencia y la
lógica de la equivalencia: un estudio crítico de la aparición de la democracia corporativa.
By: mcphail, ken. Revista de Contabilidad - Spanish Accounting Review, 2010, Vol. 13 Issue 1,
p125-143, 19p
STRATEGIC FINANCE
Creating Documentation Within a Worksheet
Bill Jelen. Strategic Finance. Montvale: Jun 2010. Vol. 91, Iss. 12; p. 60 (2 pages)
IMA 2009 SALARY SURVEY
David L Schroeder, Lee Schiffel, Kenneth A Smith. Strategic Finance. Montvale: Jun 2010. Vol. 91, Iss. 12;
p. 21 (19 pages)
Implementing Sustainability: THE ROLE OF LEADERSHIP AND ORGANIZATIONAL CULTURE
Marc J Epstein, Adriana Rejc Buhovac, Kristi Yuthas. Strategic Finance. Montvale: Apr 2010. Vol. 91,
Iss. 10; p. 41 (7 pages)
Excel-Based Budgeting for Production
Teresa Stephenson, Jason Porter. Strategic Finance. Montvale: Mar 2010. Vol. 91, Iss. 9; p. 33 (9 pages)
Accounting Meets Strategy: Share Repurchase Programs
Jane L Reimers, J Clay Singleton. Strategic Finance. Montvale: Feb 2010. Vol. 91, Iss. 8; p. 46 (6 pages)
Business Tools: The Next QUANTUM LEAP
William M Baker, F Douglas Roberts. Strategic Finance. Montvale: Jan 2010. Vol. 91, Iss. 7; p. 29 (7
pages)
WORLD OF ACCOUNTING SCIENCE
Genel yayin yönetmeninden/from editor. (Turkish) By: Akdoğan, Nalan. World of Accounting
Science, 2010, Vol. 12 Issue 1, preceding p1-1, 1p; Language: Turkish;
Gerçeğe uygun değer ve kriz: tartişmali ilişki. (turkish)full text Available / FAIR VALUE AND
CRISIS: DEBATED RELATION. (English) By: Şımga-Mugan, Can; Hacıhasanoğlu, Erk. World of
Accounting Science, 2010, Vol. 12 Issue 1, p1-23, 23p, 1 Diagram; Language: Turkish;
Uluslararasi dört muhasebe eğitimi dergisi üzerine bir literatür taramasi ve analizi (2000-2008).
(turkish)full text available / a literature review and analysis on four international accounting
education journal (2000-2008). (English) By: Dnmez, Adnan; Agyar, Evren; Ayten Ersoy. World of
Accounting Science, 2010, Vol. 12 Issue 1, p25-48, 24p, 11 Charts; Language: Turkish;
EKONOMİK KATMA DEĞER ve YATIRIM KARARLARI. (Turkish)Full Text Available /
ECONOMİC VALUE ADDED (EVA^TM) and INVESTMENT DECISIONS. (English)
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By: Demırgüneş, Kartal; Öztürk, M. Başaran; Ban, Ünsal. World of Accounting Science, 2010, Vol. 12
Issue 1, p49-72, 24p, 4 Diagrams; Language: Turkish;
CONTADURIA PÚBLICA (MEXICO)
Administración Financiera del Circulante (IMCP)
Por: CP. y MAE. Manuel Enrique Madroño Cosío
Artículo Web Mayo Revista CP 2010: Innovación académica en las escuelas de negocios con base en
competencias profesionales
Humberto Saucedo Venegas
Los presupuestos en época de crisis
Miriam Paniagua Pinto
Propuesta de Revisión de los Capítulos I-III de la Guía de Precios de Transferencia de la OCDE
Luis Fernando Acosta Michel
Productos Financieros Derivados ¿Qué Son? ¿Cuál es su Régimen Fiscal?
Óscar Ortiz Molina
Efectos Fiscales de los Contratos de Cuenta Corriente y su Connotación como Créditos Respaldados
Armando Pérez Sánchez
Microfinancieras, estudio estratégico para enfrentar la crisis
José Refugio Ruiz Piña
Beneficios a la Renversión de Utilidades en la Ley del Impuesto Sobre la Renta a las Sociedades
Cooperativas de Producción
Cultura y valores de los estudiantes de Contaduría Pública
Marcela Rojas Ortega
Los valores como estrategia para la solución de las crisis empresariales
Silvia Galicia Villanueva
Normas de Formación para Profesionales en Contaduría (NFPC)
INSTITUTO MEXICANO DE CONTADORES PUBLICOS
Importancia de Manifestar en la Declaración Anual de Personas Físicas Ciertos Flujos de Efectivo y
los Ingresos Exentos de Herencias así Como los Correspondientes a la Venta de Casa Habitación
Ernesto Manzano García M.I.
La Autonomía Dogmática del derecho Tributario
Eduardo E. Díaz Guzmán
VADEMÉCUM 85
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Modificaciones a la Resolución Miscelánea. MIPYMES, Nueva Plataforma Fiscal y Comprobantes
Fiscales Digitales
Jorge Valdez
El apalancamiento combinado ¿realmente apalanca?
IMCP
Reflexión constructiva de cómo salir de la crisis y crecer como país
Carlos Enrique Pacheco Coello
Estrategias educativas en una escuela de negocios: de la teoría a la práctica
Antonio Emmanuel Pérez Brito
La Axiología o Teoría de los valores en la actividad de la Contaduría Pública, y comentarios sobre
la posible unificación de Códigos de actuación Profesional
José de Jesús Martínez Loredo
La tecnología y la información financiera
Virginia Kalis Letayf
E-CIVITAS (BRASIL)
Who knows what, when? Current and desired capacities for online journal statistics gathering and
dissemination.
Kosavic, Andrea & James Mc Gregor
A study of professional reading tools for computing humanists.
Siemens, Ray, John Willinsky, & Analisa Blake
The New Openness in Educational Research.
Willinsky, John
Rethinking What’s Public in the University’s Public Mission.
Willinsky, John
Open Access and the Ongoing Transformation of Scholarly Publishing: A Guide For Doctoral
Students.
Lucas, Rob & Willinsky, John
PENSAR CONTABIL (BRASIL)
Impacto da crise do subprime no endividamento das maiores empresas brasileiras
Alessandra de Oliveira Machado, Rogério João Lunkes, Sérgio Murilo Petri, Fabricia SIlva da Rosa
Viagem histórica pelo vestuto mundo da contabilidade
Miguel Gonçalves
Accountability na administração pública federal: contribuição das auditorias operacionais do TCU
VADEMÉCUM 86
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Erivelton Araújo Graciliano, José Cláudio Moreira Filho, Alessander de Paiva Nunes, Fernando
Cézar de Melo Pontes, Fabricio Felicio Zampa
UNIVERSO CONTABIL (BRASIL)
Avanços na divulgação de informação social e ambiental pelas empresas e a teoria da legitimidade
Teresa pereira eugenio
pdf (português (brasil))
El aprendizaje de los fundamentos contables basado en el enfoque del proceso primario
Berta ruth silva palavecinos
pdf (português (brasil))
O novo sistema de avaliação e acreditação do ensino superior: impacto, repercussões e benefícios
Maria da conceição da costa marques
pdf (português (brasil))
Convergencia internacional en materia de subvenciones: referencia a los derechos de emisión de gei
Ana isabel mateos
pdf (português (brasil))

VADEMÉCUM 87
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CONGRESO DE LA REPÚBLICA
Ley 1390 del 18 de junio de 2010
Por medio de la cual la Nación se asocia y rinde homenaje al municipio de Campoalegre en el
departamento del Huila, con motivo de los doscientos (200) años de su fundación y se dictan otras
disposiciones.
Ley 1389 del 18 de junio de 2010
Por la cual se establecen incentivos para los deportistas y se reforman algunas disposiciones de la
normatividad deportiva.
Ley 1388 del 26 de mayo de 2010
Por el derecho a la vida de los niños con cancer.
Ley 1387 del 26 de mayo de 2010
Por medio de la cual la Nación rinde homenaje y exalta la vida del ilustre ciudadano José Fernando
Castro Caycedo, excongresista de la República.
Ley 1386 del 24 de mayo de 2010
Por la cual se prohibe que las entidades territoriales deleguen a cualquier título, la administración
de los diferentes tributos a particulares y se dictan otras disposiciones.
Ley 1383 del 16 de marzo de 2010
Por la cual se reforma la ley 769 de 2002 - código nacional de tránsito y se dictan otras
disposiciones.
Ley 1382 del 9 de febrero de 2010
Por el cual se modifica la ley 685 de 2001 codigo de minas.
Ley 1380 del 25 de enero de 2010
Por el cual se establece el régimen de insolvencia para la persona natural no comerciante.
Ley 1378 del 08 de enero de 2010
Por la cual se regula la cesión del IVA de licores a cargo de las licoreras departamentales en lo
correspondiente al descuento del impuesto para los productores oficiales.
Ley 1377 del 08 de enero de 2010
Por medio de la cual se reglamenta la actividad de reforestación comercial.
Ley 1376 del 08 de enero de 2010
Por la cual se extiende el término de vigencia del Fondo de Apoy Financiero para la Energización
de Zonas Rurales Interconectadas - Faer - y se dictan otras disposiciones.
Ley 1375 del 08 de enero de 2010
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Por la cual se establece las tasas por la prestación de servicios a través del Sistema Nacional de
Identificación y de Información del Ganado Bovino, Sinigan.
Ley 1372 del 07 de enero de 2010
Por medio de la cual se aprueba el "ACUERDO DE LIBRE COMERCIO ENTRE LA REPÚBLICA DE
COLOMBIA Y LOS ESTADOS AELC", el "MEMORANDO DE ENTENDIMIENTO RELATIVO AL
ACUERDO DE LIBRE COMERCIO ENTRE LA REPÚBLICA DE COLOMBIA Y LOS ESTADOS DE
LA AELC", y el "CANJE DE NOTAS RESPECTO DEL CAPÍTULO 4 DEL ACUERDO DE LIBRE
COMERCIO ENTRE LA REPÚBUCA DE COLOMBIA Y LOS ESTADOS AELC", suscritos en
Ginebra, a los 25 días del mes de noviembre de dos mil ocho; el "ACUERDO SOBRE
AGRICULTURA ENTRE LA REPÚBLICA DE COLOMBIA Y LA CONFEDERACIÓN SUIZA",
hecho en Ginebra, a los 25 dias del mes de noviembre de 2008; el "ACUERDO SOBRE
AGRICULTURA ENTRE LA REPÚBLICA DE
COLOMBIA Y LA REPÚBUCA DE ISLANDIA", hecho en GinebrA, a los 25 días del mes de
noviembre de 2008; y el "ACUERDO SOBRE AGRICULTURA ENTRE LA REPÚBLICA DE
COLOMBIA Y EL REINO DE NORUEGA·, hecho en Ginebra, a los 25 días del mes de noviembre de
2008.

PRESIDENCIA DE LA REPÚBLICA
Decreto No. 2376
Por medio del cual se regula la relación docencia - servicio para los programas de formación de
talento humano del área de la salud.
Decreto No. 2375
Por medio del cual se fijan unas tarifas registrales y notariales.
Decreto No. 2374
Por el cual se crea la Comisión Interinstitucional contra las Bandas y Redes Criminales, y se dictan
otras disposiciones.
Decreto No. 2373
Por el cual se establece el esquema de multifondos para la administración de los recursos de
pensión obligatoria del régimen de ahorro individual con solidaridad y para las pensiones de retiro
programado y se reglamenta parcialmente la Ley 1328 de 2009.
Decreto No. 2372
Por el cual se reglamenta el Decreto Ley 2811 de 1974, la Ley 99 de 1993, la Ley 165 de 1994 y el
Decreto Ley 216 de 2003, en relación con el Sistema Nacional de Áreas Protegidas, las categorías de
manejo que lo conforman y se dictan otras disposiciones.
Decreto No. 2322
Por el cual se señala el plazo de otorgamiento de la garantía concedida por el articulo 30 de la ley
546 de 1999 para los bonos hipotecarios para financiar cartera VIS subsidiable y para títulos
emitidos en procesos de titularización de cartera VIS subsidiable.
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Decreto No. 2312
Por el cual se reglamenta el artículo 40 de la Ley 1328 de 2009.
Decreto No. 2311
Por el cual se modifica el artículo 22 del Decreto 3200 de 2008.
Decreto No. 2288
Por medio del cual se reglamenta la Extradición Diferida contenida en los artlculos 522 y 504 de las
Leyes 600 de 2000 y 906 de 2004.
Decreto No. 2283
Por el cual se reglamenta el numeral 4°' del artículo 38-1 de la Ley 397 de 1997, adicionado por el
articulo 2° de la Ley 666 de 2001 y se dictan otras disposiciones.
Decreto No. 2281
Por el cual se reglamenta la Defensoría del Consumidor Financiero.
Decreto No. 2280
Por el cual se modifica el artículo 3° del Decreto 235 de 2010.
Decreto No. 2279
Por el cual se modifica el Capítulo Vigésimo del Titulo Segundo de la Parte Segunda de la
Resolución 400 de 1995 de la Sala General de la Superintendencia de Valores.
Decreto No. 2271
Por el cual se modifica el Decreto 1740 de 2010.
Decreto No. 2241
Por el cual se reglamenta el Régimen de Protección al Consumidor Financiero del Sistema General
de Pensiones y se dictan otras disposiciones.
Decreto No. 2240
Por el cual se dictan medidas orientadas a reintegrar al Fondo de Solidaridad y Garantia - FOSYGA,
los recursos no ejecutados que en el marco del articulo 46 de la Ley 715 de 2001 se destinaron a la
financiación de las acciones de promoción y prevención del Plan Obligatorio de Salud del Régimen
Subsidiado.
Decreto No. 2225
Por el cual se reglamenta el numeral 4 del artículo 7 de la Ley 697 de 2001.
Decreto No. 2092
Por el cual se modifica el Decreto 1024 de 1982.
Decreto No. 2086
Por el cual se establece el procedimiento acelerado de evaluación de solicitudes de registro sanitario
para medicamentos por razones de interés público o salud pública y se dictan otras disposiciones.
VADEMÉCUM 90
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Decreto No. 2080
Por el cual se modifican los artículos 74, 75 Y 76 del Decreto 2190 de 2009 y se establece un régimen
de transición para el aumento del valor de los subsidios familiares de vivienda de interés social
otorgados por las Cajas de Compensación Familiar.
Decreto No. 2079
"Por medio del cual se reglamenta el régimen de Homologaciones previsto en el artículo 64 de la
Ley 1242 de 2008 para la realización de las actividades portuarias fluviales."
Decreto No. 2051
Por medio del cual se promulga el "Tratado de Libre Comercio entre la República de Colombia y las
Repúblicas de El Salvador, Guatemala y Honduras", hecho y firmado en Medellín, República de
Colombia, el 9 de agosto del 2007, y los Canjes de Notas que corrigen el Anexo 3.4 del Capítulo 3
relativo al "Trato Nacional y Acceso de Mercancías al Mercado. Seccíón Agrícola . Lista de
Desgravacíón de Colombia para El Salvador, Guatemala y Honduras", del 16 de enero del 2008, 11
de enero del 2008 y 15 de enero del 2008, respectivamente.
Decreto No. 2050
Por medio del cual se promulga el "Estatuto Migratorio Permanente" entre Colombia y Ecuador,
firmado en Bogotá, el 24 de agosto del 2000.
Decreto No. 1965
Por el cual se dictan disposiciones para asegurar el flujo ágil y efectivo de los recursos que financian
y cofinancian el régimen subsidiado del Sistema General de Seguridad Social en Salud.
Decreto No. 1964
Por el cual se reglamenta el contrato electrónico para el aseguramiento del régimen subsidiado y se
dictan otras disposiciones.
Decreto No. 1955
Por el cual se modifica parcialmente la estructura de la Junta Central de Contadores y se dictan
otras disposiciones.
Decreto No. 1820
Por el cual se establece el procedimiento para la adopción de medidas de salvaguardia bilateral en
el marco de los acuerdos comerciales intemacionales.
Decreto No. 1805
Por el cual se reglamenta el literal e) del artículo 481 del Estatuto Tributario y se modifica el artículo
6° del Decreto 2681 de 1999.
Decreto No. 1769
Por el cual se modifica el Decreto 2685 de 1999.
Decreto No. 1739
Por el cual se fija el valor de la contraprestación eriódica a cargo de los Operadores Postales y se
establecen otras disposiciones sobre el régimen de contraprestaciones.
VADEMÉCUM 91
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Decreto No. 1717
Por la cual se adopta el Protocolo para la Seguridad, Comodidad y Convivencia en el Fútbol y se
dictan otras disposiciones.
Decreto No. 1687
Por el cual se modifica el decreto 3523 de 2009.
Decreto No. 1673
Por el cual se modifica el artículo 50 del Decreto 616 de 2006.
Decreto No. 1666
Por el cual se establecen medidas relacionadas con la sustitución de vehículos de tracción animal
Decreto No. 1616
Por el cual se modifica el artículo 45 del Decreto 380 de 1985 y se dictan otras disposiciones.
Decreto No. 1540
Por el cual se modifican los artículos 2 y 3 del Decreto 3297 de 2009 y el artículo 4 del Decreto 4637
de 2008 modificado por el artículo 8 del Decreto 3297 de 2009.
Decreto No. 1514
Por el cual se modifica y adiciona el Decreto 2687 de 2008, modificado por el Decreto 4670 de 2008.
Decreto No. 1469
Por el cual se reglamentan las disposiciones relativas a las licencias urbanísticas; al reconocimiento
de edificaciones; a la función pública que desempeñan los curado res urbanos y se expiden otras
disposiciones.
Decreto No. 1447
Por medio del cual se reglamentan parcialmente el articulo 120 de la Ley 1151 de 2007 y los
articulos 14 y 15 de la Ley 141 de 1994 modificados por la Ley 1283 de 2009
Decreto No. 1440
Por el cual se modifican los articulos 1" Y 2" del Decreto 3342 de 2009.
Decreto No. 1430
Por el cual se reglamenta parcialmente el Artículo 7 de la Ley 1150 de 2007, en materia de garantías
para la celebración de contratos sobre tecnologías espaciales y se dictan otras disposiciones para la
celebración de este tipo de contratos.
Decreto No. 1429
Por el cual se deroga el Decreto 657 del 3 de marzo de 2006, se reglamentan los artículos 482, 483 y
484 del Código Sustantivo de Trabajo y se dictan otras disposiciones.
Decreto No. 1375
Por el cual se fija la remuneración de los empleados públicos pertenecientes a las Empresas
Industriales y Comerciales del Estado y a las Sociedades de Economía Mixta directas e indirectas
del orden nacional sometidas al régimen de dichas empresas y se dictan otras disposiciones.
VADEMÉCUM 92
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Decreto No. 1345
Por el cual se establecen directrices de técnica normativa.
Decreto No. 1313
Por el cual se fijan los requisitos y procedimientos para autorizar importaciones paralelas
de medicamentos y dispositivos médicos.
Decreto No. 1295
Por el cual se reglamenta el registro calificado de que trata la Ley 1188 de 2008 y la oferta y
desarrollo de programas académicos de educación superior.
Decreto No. 1289
Por el cual se reglamenta la Ley 643 de 2001 en lo relacionado con la rentabilidad mínima del juego
de apuestas permanentes o chance y se dictan otras disposiciones.
Decreto No. 1253
Por el cual se adiciona el numeral 4 del articulo 1° del Decreto 386 de 2007 y se dictan otras
disposiciones.
Decreto No. 1191
Por el cual se aclara y adiciona el decreto 1038 de 30 de marzo de 2010.
Decreto No. 1186
Por el cual se adiciona el artículo 4 del Decreto 2699 de 2007 modificado parcialmente por el
Decreto 3511 de 2009.
Decreto No. 1178
Por el cual se establecen las condiciones bajo las cuales las captaciones realizadas por el Banco de
Comercio Exterior de Colombia SA -BANCOLDEX estarán sujetas al régimen de encaje.
Decreto No. 1176
Por el cual se modifica parcialmente el Decreto 1143 de 2009 modificado por el Decreto 1729 de
2009.
Decreto No. 1163
Por el cual se reglamenta el Decreto Legislativo 073 de 2010 y se dictan otras disposiciones.
Decreto No. 1162
Por el cual se organiza el Sistema Administrativo Nacional de Propiedad Intelectual y se crea la
Comisión Intersectorial de Propiedad Intelectual.
Decreto No. 1161
Por el cual se dictan algunas disposiciones relacionadas con el régimen de contraprestaciones en
materia de telecomunicaciones y se derogan los decretos 1972 y 2805 de 2008.
Decreto No. 1160
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Por medio del cual se reglamentan parcialmente las Leyes49 de 1990, 38 de 1991, 388 de 1997, 546
de 1999, 789 de 2002 y 1151 de 2007, en relación con el Subsidio Familiar de Vivienda de Interés
Social Rural y se deroga el Decreto 973 de 2005.
Decreto No. 1144
Por el cual se modifica el Decreto 2483 de 2003, se reglamenta el artículo 21 del Decreto 130 de 2010
Yse dictan otras disposiciones.
Decreto No. 1142
Por el cual se modifica el Decreto 1197 de 2009.
Decreto No. 1141
Por el cual se reglamenta parcialmente el artículo 392 del Estatuto Tributario.
Decreto No. 1140
Por el cual se reglamenta parcialmente el artículo 392 del Estatuto Tributario.
Decreto No. 1070
Por el cual se autoriza una nueva operación a la Financiera de Desarrollo Territorial SA FINDETER.
Decreto No. 1039
Por el cual se adiciona el artículo 79 del Decreto 2474 de 2008.
Decreto No. 1038
Por medio del cual se reglamenta parcialmente el Decreto legislativo 132 de 2010.
Decreto No. 1000
Por el cual se modifica el Decreto 919 de 2008.
Decreto No. 985
Por medio del cual se reglamenta la actividad de proveer precios en el mercado, la valoración de
inversiones de las entidades sometidas a inspección y vigilancia de la Superintendencia Financiera
de Colombia, y se dictan otras disposiciones.
Decreto No. 984
Por el cual se modifica el articulo 3° del Decreto 1269 de 2003.
Decreto No. 966
Por el cual se reglamenta parcialmente el Decreto 074 de 2010.
Decreto No. 965
Por medio del cual se reglamenta parcialmente el articulo 4 del Decreto Ley 132 de 2010y se dictan
otras disposiciones.
Decreto No. 926
Por el cual se establecen los requisitos de
carácter técnico y científico para construcciones sismo resistentes NSR-10.
VADEMÉCUM 94
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Decreto No. 870
Por el cual se modifica el artículo 8° del Decreto 1001 de 1997.
Decreto No. 867
Por el cual se reglamenta las conciones de habilitación para ser operador postal y el Registro de
Operadores Postales.
Decreto No. 861
Por el cual se define la metodología a aplicar para el ajuste de la desviación de siniestralidad sobre
el promedio del Sistema General de Seguridad Social en Salud en la Enfermedad Renal CrónicaERC.
Decreto No. 826
Por medio del cual se concretan algunos aspectos de los Planes Obligatorios de Salud del Sistema
General de Seguridad Social en Salud.
Decreto No. 822
Por medio del cual se promulga el "Acuerdo Complementario entre el Gobierno de la República de
Colombia y el Gobierno de la República de Costa Rica sobre Cooperación Maritima en las aguas
jurisdiccionales co"espondientes a cada Estado para la Lucha contra el Tráfico /licito de Drogas, la
Explotación Ilegal de las Zonas Económicas Exclusivas y la Búsqueda y Rescate de Buques
Extraviados", suscrito en Bogotá el 23 de febrero de 2004.
Decreto No. 798
"Por medio del cual se reglamenta parcialmente la Ley 1083 de 2006."
Decreto No. 789
"Por medio del cual se adiciona el artículo 98 del Decreto 948 de 1995".
Decreto No. 774
Por el cual se dictan unas disposiciones relacionadas con el derecho de retracto en la venta de
tiempo compartido turístico.
Decreto No. 771
Por el cual se modifica parcialmente y se adiciona el Decreto 2685 de 1999.
Decreto No. 700
Por el cual se adicionan los Decretos 3083 de 2007 y 4286 de 2009.
Decreto No. 692
Por el cual se modifica el artículo 13 del Decreto 3615 de 2005 modificado por el artículo 6° del
Decreto 2313 de 2006.
Decreto No. 691
Por el cual se modifica la conformación del Consejo Técnico de la Contaduría Pública y se dictan
otras disposiciones.
VADEMÉCUM 95
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Decreto No. 610
Por el cual se establecen los porcentajes de componente inflacionario no constitutivo de renta,
ganancia ocasional, costo o gasto y el rendimiento mínimo anual de préstamos entre las sociedades
y los socios.
Decreto No. 589
Por el cual se adiciona un parágrafo al artículo 30 del Decreto 3771 de 2007, modificado por el
artículo primero del Decreto 4943 de 2009.
Decreto No. 587
Por el cual se adiciona el Decreto 4317 de 2004.
Decreto No. 586
Por medio del cual se promulga el "Convenio entre la República de Chile y la República de
Colombia para evitar la doble imposición y para prevenir la evasión fiscal en relación al impuesto a
la renta y al patrimonio" y el "Protocolo del Convenio entre la República de Chile y la República de
Colombia para evitar la doble imposición y para prevenir la evasión fiscal en relación al impuesto a
la renta y al patrimonio", hechos en Bogotá el 19 de abril del 2007.
Decreto No. 585
Por medio del cual se promulga el "Tratado de Libre Comercio entre la República de Colombia y las
Repúblicas de El Salvador, Guatemala y Honduras", hecho y firmado en Medellín, República de
Colombia, el 9 de agosto del 2007, y los Canjes de Notas que corrigen el Anexo 3.4 del Capítulo 3
relativo al "Trato Nacional y Acceso de Mercancias al Mercado. Sección Agricola • Lista de
Desgravación de Colombia para El Salvador, Guatemala y Honduras", del 16 de enero del 2008, 11
de enero del 2008 y 15 de enero del 2008, respectivamente.
Decreto No. 568
Por el cual se dictan disposiciones para el Fortalecimiento de la Gestión de Activos a cargo de
Central de Inversiones S.A.- CISA y su filial.
Decreto No. 565
Por el cual se organiza el Sistema Administrativo del Interior y se dictan otras disposiciones.
Decreto No. 553
Por el cual se reglamenta el articulo 46 del Decreto legislativo 131 de 2010.
Decreto No. 550
Por el cual se modifica el articulo 2 del Decreto 2925 de 2008.
Decreto No. 514
Por el cual se modifica parcialmente el Decreto Reglamentario 2649 de 1993.
Decreto No. 513
Por el cual se reglamenta parcialmente el artículo 5 de la Ley 1176 de 2007 en cuanto a las
actuaciones a seguir por los departamentos, los distritos y municipios en el evento en que estos
últimos sean descertificados y se dictan otras disposiciones.
VADEMÉCUM 96
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Decreto No. 505
Por medio del cual se reglamenta parcialmente el Decreto Legislativo 131 de enero 21 de 2010.
Decreto No. 459
Por el cual se adiciona con un Parágrafo Transitorio el articulo 234 del Decreto 2685 de
1999.
Decreto No. 433
Por el cual se aclara, adiciona y modifica parcialmente el Decreto 4735 de 2009".
Decreto No. 430
Por medio del cual se promulga el "Convenio entre el Gobierno de la República de Colombia y el
Gobierno de la República de Panamá para evitar la doble imposición en la explotación de
Aeronaves en el Transporte Aéreo Internacional", hecho en Bogotá, el 13 de abril de 2007.
Decreto No. 398
Por medio del cual se reglamenta parcialmente el Decreto Legislativo 131 de enero 21 de 2010.
Decreto No. 358
Por medio del cual se reglamenta parcialmente el Decreto Legislativo 131 de enero 21 de 2010.
Decreto No. 324
Por el cual se modifica el Articulo 4° del Decreto 727 de 2007, en relación con las reservas de
hidrocarburos de propiedad de la Nación.
Decreto No. 323
Por el cual se modifica y se adiciona el articulo 4° del Decreto 4738 del 15 de diciembre de 2008.
Decreto No. 322
Por el cual se modifica parciJmente el Arancel de Aduanas.
Decreto No. 319
Por el cual se modifica el Arancel de Aduanas.
Decreto No. 314
Por el cual se modifica parcialmente el Arancel de Aduanas.
Decreto No. 240
Por el cual se modifica parcialmente el Arancel de Aduanas.
Decreto No. 235
Por el cual se regula el intercambio de información entre entidades para el cumplimiento de
funciones públicas.
Decreto No. 230
Por el cual se reglamenta el artículo 72 de la ley 1328 de 2009 en materia de titularización de activos
no hipotecarios.
VADEMÉCUM 97
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Decreto No. 140
Por el cual se modifica temporalmente el arancel para el maíz blanco establecido en el Arancel de
Aduanas y se modifica el Decreto 4551 del 23 de noviembre de 2009.
Decreto No. 135
Por medio del cual se distribuyen recursos del FRISCO para el fortalecimiento de la Política
Nacional para la Reducción del Consumo de Sustancias Psicoactivas y su Impacto y se dictan otras
disposiciones.
Decreto No. 133
Por el cual se adoptan medidas tendientes a garantizar el acceso, oportunidad, continuidad, calidad
y eficiencia en la prestación de los servicios de salud, y se dictan otras disposiciones
Decreto No. 132
Por el cual se establecen mecanismos para administrar y optimizar el flujo de recursos que
financian el Régimen Subsidiado de Salud del Sistema General de Seguridad Social en Salud y se
dictan otras disposiciones.
Decreto No. 131
Por medio del cual se crea el Sistema Técnico Científico en Salud, se regula la autonomía
profesional y se definen aspectos del aseguramiento del plan obligatorio de salud y se dictan otras
disposiciones.
Decreto No. 130
Por el cual se dictan disposiciones del monopolio rentístico de juegos de suerte y azar, en desarrollo
del Decreto 4975 del 23 de diciembre de 2009.
Decreto No. 129
Por medio del cual se adoptan medidas en materia de control a la evasión y elusión de cotizaciones
y aportes al sistema de la protección social, y se dictan otras disposiciones.
Decreto No. 128
Por medio del cual se regulan las prestaciones excepcionales en salud y se dictan otras
disposiciones.
Decreto No. 127
Por el cual se adoptan medidas en materia tributaria.
Decreto No. 126
Por el cual se dictan disposiciones en materia de Inspección, Vigilancia y Control. de lucha contra la
corrupción en el Sistema General de Seguridad Social en Salud, se adoptan medidas disciplinarias,
penales y se dictan otras disposiciones.
Decreto No. 111
Por el cual se modifica parcialmente y se adiciona el Decreto 2685 de 1999 y se dictan otras
disposiciones.
Decreto No. 075
VADEMÉCUM 98
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Por el cual se expiden disposiciones para agilizar la solución de controversias entre las diferentes
entidades y organismos del Sistema General de Seguridad Social en Salud.
Decreto No. 074
Por medio del cual se introducen modificaciones al régimen del Fondo de Seguro Obligatorio de
Accidentes de Tránsito -FONSAT- y se dictan otras disposiciones.
Decreto No. 073
Por el cual se expiden medidas excepcionales con el fin de liberar recursos de los saldos excedentes
del Situado Fiscal y del Sistema General de Participaciones - Aportes Patronales que permitan
financiar la atención a la población pobre no asegurada y los eventos no cubiertos por el Plan
Obligatorio de Salud del Régimen Subsidiado, y se dictan otras disposiciones.
Decreto No. 070
Por el cual se reglamenta el régimen de reservas técnicas y el monto de patrimonio requerido para
la operación del ramo de seguro educativo y se dictan otras disposiciones.
Decreto No. 0020
Por el cual se establecen algunas medidas para el ingreso de vehiculos al servicio particular y
público de transporte terrestre automotor de carga.
Decreto No. 0007
Por el cual se reglamenta el artículo 11 de la Ley 505 do 1999 y el Parágrafo 10 del articulo 6 de la
Ley 732 de 2002.

JURISPRUDENCIA CONTABLE
16338-2009
"(...) si el respaldo probatorio de la contribuyente es su contabilidad, la misma debe
cumplir los requisitos de suficiencia e idoneidad, por ello, es deber de los
contribuyentes obligados a llevar contabilidad, poner a disposición de la
Administración de Impuestos, cuando ésta lo requiera, los libros de contabilidad
junto con los comprobantes de orden interno y externo que dieron origen a los
registros contables, de tal forma que sea posible verificar la exactitud de los activos,
pasivos, ingresos, costos, deducción y demás datos consignados en esos registros
(...)
15311-2009
"(...) Pues bien, el crédito mercantil adquirido se conoce como prima de control,
puesto que constituye un pago adicional al precio fijado para las acciones, como
retribución por el control que se adquiere sobre una sociedad y que se determina
por el reconocimiento de atributos especiales, como el buen nombre, personal
idóneo, reputación de crédito privilegiado, prestigio por vender mejores productos
y servicios y localización favorable. Tal erogación no hace parte del costo de las
acciones (artículo 69 del Estatuto Tributario), sino de un intangible que como activo
es distinto de las acciones que se adquieren. (...)"
VADEMÉCUM 99
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16485-2009
"(...) Según se ha considerado, tal prueba, que debe contener algún grado de detalle
en cuanto a los libros, cuentas o asientos correspondientes a los hechos que
pretenden demostrarse, no puede contener simples afirmaciones acerca de las
operaciones contables de que dichos funcionarios dan cuenta, pues “en su calidad
de profesional de las ciencias contables y responsable de la contabilidad o de la
revisión y análisis de las operaciones de un ente social, está en capacidad de indicar
los soportes, asientos y libros contables donde aparecen registrados las
afirmaciones vertidas en sus certificaciones” . (...)"
C-637-2009
"(...) cuando el legislador se refiere a la falsedad, a secas, incluye las dos
modalidades en que la misma es posible, esto es, que el tipo penal demandado sí
incluye el delito de falsedad ideológica en documento privado y, en modo alguno,
incurre en omisión alguna. (...)"
17236-2009
Los grupos económicos no tienen la obligación de informar sus estados financieros
a la DIAN
16379-2009
"(...) Para la Sala las razones expuestas por la DIAN no tienen fundamento jurídico,
pues los artículos 1 y 4 del Decreto 2649 de 1993 en manera alguna ordenan que un
comerciante deba mantener el mismo método de depreciación todo el año. Lo que
prevén es que se respeten los principios generales de la contabilidad y que la
misma debe ser confiable, comprensible y útil. Además, si bien las personas
obligadas a llevar contabilidad deben hacerlo de acuerdo con los principios y
criterios generales establecidos en el Decreto de la contabilidad, para la procedencia
fiscal del gasto por depreciación, las normas tributarias no exigen que
mensualmente las cuotas de depreciación sean uniformes y constantes."
17145-2009
CERTIFICADO DE REVISOR FISCAL - Pierde validez ante otras pruebas
documentales desvirtuadas por la administración
17254-2009
(...) no podía invocarse la ocurrencia de una fuerza mayor que impidiera la
exhibición de la contabilidad, porque cuando se profirió el requerimiento especial
—8 de julio de 1996—, había trascurrido un lapso mayor de 11 meses desde la
ocurrencia del incendio —16 de julio de 1995—, sin que la sociedad demandante
hubiera reconstruido su contabilidad (...)
C-788-2009
Las razones expuestas llevan a la Corte a concluir que la expresión “o de revisor
fiscal, del artículo 48 de la Ley 43 de 1990, no desconocen los derechos al trabajo, a
la libertad de escoger profesión u oficio, ni a la libertad de empresa, sino que por el
contrario constituye una medida razonable y proporcionada para el ejercicio de los
mismos. En consecuencia, se declarará su exequibilidad por los cargos analizados
en esta sentencia
77301-2009
(...) En ese sentido, les asiste razón a los demandantes cuando arguyen que el
Tribunal Administrativo del Tolima (Sala de Descongestión) restó valor probatorio
a los documentos aportados y desconoció las disposiciones legales, pues las
certificaciones del contador público dan cuenta de las utilidades reportadas por el
establecimiento “Distribuciones El Cacique”, las cuales, naturalmente, dejaron de
percibirse en razón del sellamiento ordenado en los decretos declarados nulos. (...)
16502-2009
CONTABILIDAD DEL CONTRIBUYENTE - Al desvirtuarse y no ofrecer
confiabilidad no puede tenerse como prueba a su favor / CERTIFICADO DE
VADEMÉCUM 100
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CONTADOR O REVISOR FISCAL - Es prueba documental condicionada a que la
contabilidad se lleve en debida forma
16446-2010
La comprobación de costos y deducciones en el impuesto de renta solo puede
probarse aportando la factura
T-129-2010
(...) En ejercicio del derecho de habeas data no existe razón alguna para que la
entidad financiera niegue al titular de un crédito la exhibición de los soportes que le
permitan verificar, en caso de duda o discrepancia, la existencia, integridad,
exigibilidad y condiciones de la obligación que se le imputa, pues sólo así se
garantiza la posibilidad de comprobar la veracidad y actualidad del dato. (...)
16729-2010
"(...) los libros de contabilidad del contribuyente constituyen prueba suficiente a su
favor, siempre que se lleven en debida forma, que estén registrados en la Cámara
de Comercio o en la Administración de Impuestos Nacionales, según si el
contribuyente está obligado o no a llevar contabilidad; que se encuentren
respaldados por comprobantes internos y externos; que reflejen toda la situación de
la entidad o persona natural; que no se hayan desvirtuado por los medios
probatorios permitidos en la ley, y que el contribuyente no se encuentre en las
circunstancias del artículo 74 del Código de Comercio (...)"
16886-2010
"(...) Para que estos certificados sean válidos como prueba contable, la Sala ha
considerado que deben llevar al convencimiento del hecho que se pretende probar,
sujetándose a las normas que regulan el valor probatorio de la contabilidad; deben
expresar si la contabilidad se lleva de acuerdo con las prescripciones legales; si los
libros se encuentran registrados en la Cámara de Comercio; si las operaciones están
respaldadas por comprobantes internos y externos, y si reflejan la situación
financiera del ente económico (...)"
SUPERINTENDENCIA FINANCIERA – Funciones / CONTABILIDAD – Debe ser
llevada conforme a los parámetros del Decreto 2649 de 1993 / SISTEMA
FINANCIERO – Conformación / SOCIEDADES FIDUCIARIAS – Son sociedades
comerciales y están obligados a llevar libros de contabilidad
NORMAS CONTABLES PARA ENTIDAD FINANCIERA – Aplicación / NORMAS
MERCANTILES PARA ENTIDAD FINANCIERA – Subsidiariedad
PRINCIPIO DE ASOCIACIÓN O RELACIÓN DE CAUSALIDAD – Alcance /
CONTABILIDAD – Debe corresponder a las características y prácticas de cada
actividad
17135-2010
PROPIEDAD, PLANTA Y EQUIPO – Definición / INVENTARIOS – Definición /
ACTIVO FIJO Y MOVIBLE – Diferencias. Criterio jurisprudencial / PERCEPCIÓN
DE INGRESOS – No determina la naturaleza de activo fijo o movible del bien /
DESTINACIÓN DEL BIEN – Determina la naturaleza de activo fijo o movible
CONTRATO DE OBRA – Como su objeto social era la construcción de una estación
de gas licuado este bien es un activo movible / ESTACIÓN DE GAS LICUADO – Al
ser el objeto del contrato de obra tiene la naturaleza de inventario
CARGOS DIFERIDOS – Definición / EROGACIONES POR INTERESES POR
VADEMÉCUM 101
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FINANCIACIÓN Y DIFERENCIA EN CAMBIO – Son cargos diferidos

CONSEJO TÉCNICO DE LA CONTADURÍA PÚBLICA
Concepto No 016 Condiciones para inscripción como Contador Público.

CONTADURÍA GENERAL DE LA NACIÓN
Por la cual se prorroga el plazo para presentar la información financiera, económica,
Resolución
social y ambiental correspondiente a la fecha de corte 31 de marzo de 2010 de las
No. 084 de
entidades públicas que hacen parte del ámbito de aplicación del Sistema Integrado
2010
de Información Financiera SIIF-Nación
Resolución
044
Resolución
030 de 2010
Resolución
604 de 2009
Por medio de la cual se modifica el Manual de Procedimientos del Régimen de
Contabilidad Pública
Por la cual se prorroga el plazo para presentar la información financiera, económica,
social y ambiental correspondiente a la fecha de corte 31 de diciembre de 2009 de las
entidades públicas que hacen parte del ámbito de aplicación del Sistema Integrado
Por medio de la cual se adopta el Manuel de Políticas Contables de la U.A.E.
Contaduría General de la Nación.
MAYORES VALORES OBTENIDOS RESPECTO A LOS DERECHOS EN FIDEICOMISO
REGISTRADOS
Diccionario de Términos de Contabilidad Pública La Contaduría General de la Nación (CGN),
presenta la segunda edición del diccionario de Términos de Contabilidad Pública. Podrá descargar
esta edición de la página de la Contaduría en la pestaña Biblioteca Contable - Diccionario de
contabilidad pública
Instructivo 10 (12 Enero 2010) Instrucciones para el reconocimiento y revelación contable de los
activos de menor cuantía en el período contable 2010
MANEJO CONTABLE PARA PAGOS ANTICIPADOS AL CONTRATISTA PARA ADQUISICIÓN
DE BIENES Y SERVICIOS
TRATAMIENTO CONTABLE EN GASTOS OCASIONADOS POR ESTUDIOS TÉCNICOS
DOCUMENTOS IDÓNEOS PARA EL DEBIDO RECONOCIMIENTO DE PASIVOS EN
ENTIDADES PÚBLICAS
ACUERDOS O CONVENIOS DE PAGO SOBRE COMPARENDOS O MULTAS DE TRÁNSITO
VADEMÉCUM 102
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Estudio, Actualización y Armonización del Régimen de Contabilidad Pública con NIC-NIIF.
APLICABILIDAD DE LA CUENTA DE BIENES ENTREGADOS A TERCEROS EN DESARROLLO
DE CONVENIOS

CONTRALORÍA GENERAL DE LA REPÚBLICA
Acceda a la Guía Audite 4.0
REVISORÍA FISCAL PARA CORPORACIONES AUTÓNOMAS REGIONALES
Entidades de cualquier naturaleza que administren recursos públicos están sujetas a control fiscal,
sin importar la cuantía
Aunque algunas entidades no sean órganos pertenecientes a la Rama Ejecutiva, ni hagan parte del
presupuesto general de la Nación, ni sean sociedades de economía mixta o empresas industriales y
comerciales del Estado, no están exentas de que la Contraloría General de la República las controle
y vigile, si dentro de su labor está el manejo de dineros públicos. Así lo señaló la entidad al incluir
dentro de sus vigiladas al Consejo Nacional de Arquitectura y sus Profesiones Auxiliares (Cpnaa) y
demás consejos profesionales nacionales, pues son órganos encargados de ejercer funciones
administrativas de inspección y vigilancia
El interventor de un contrato estatal está autorizado para solicitar libros y papeles de comercio
Empresas de servicios públicos están sujetas a control fiscal, sean estas públicas, privadas o mixtas

DEPARTAMENTO ADMINISTRATIVO DE LA FUNCIÓN PÚBLICA
Concepto sobre la vigencia de la Ley 43 de 1990

JUNTA CENTRAL DE CONTADORES
RESOLUCIÓN NÚMERO 407 ( 30 DE DICIEMBRE DE 2009 ) Por la cual se fijan los valores de la
tarjeta profesional de contadores públicos, de la tarjeta de registro de personas jurí-dicas, y de los
certificados de vigencia de inscripción de antecedentes disciplinarios de personas naturales y de
personas jurídicas, para el año 2010

VADEMÉCUM 103
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MINISTERIO DE COMERCIO, INDUSTRIA Y TURISMO
Resolución número 1465 de 2010 (junio 2) por medio de la cual se ordena el reconocimiento de
honorarios mensuales a los miembros del Consejo Técnico de la Contaduría Pública

PROCURADURÍA GENERAL DE LA NACIÓN
PROCURADURÍA SE PRONUNCIA SOBRE
INVESTIGAR A CONTADORES PÚBLICOS
COMPETENCIA
DISCIPLINARIA
PARA

SUPERINTENDENCIA DE LA ECONOMÍA SOLIDARIA
Circular 004 Modificación del Capítulo XVI de la Circular Básica Contable y Financiera No. 004 de
2008 Indicadores organizaciones que no ejercen actividad financiera

SUPERINTENDENCIA DE PUERTOS Y TRANSPORTE
Resolucion de Estados Financieros

SUPERINTENDENCIA DE SERVICIOS PÚBLICOS DOMICILIARIOS
Régimen contable de los prestadores de servicios públicos es el desarrollado por la
Superintendencia de Servicios Públicos Domiciliarios
Resolución SSPD9995 de 2009 Por la cual se establece la transición para la aplicación del modelo
general de contabilidad para las empresas prestadoras de servicios públicos en convergencia con
los estándares internacionales de contabilidad
EMPRESAS QUE NO REALICEN UNA PRESTACIÓN EFECTIVA DEL SERVICIO PÚBLICO NO
ESTÁN OBLIGADAS A LLEVAR UNA AUDITORIA EXTERNA

SUPERINTENDENCIA DE SOCIEDADES
Empresas del sector real ganaron $25 billones en 2009
VADEMÉCUM 104
Ven conmigo
Circular externa 300-000002 de 2010. 2010/05/26 Bogotá Señores ADMINISTRADORES Sociedades
comerciales, sucursales de sociedades extranjeras y empresas unipersonales. REFERENCIA:
INFORME DE GESTIÓN - ESTADO DE CUMPLIMIENTO DE LAS NORMAS SOBRE
PROPIEDAD INTELECTUAL Y DERECHOS DE AUTOR POR PARTE DE LA SOCISEDAD.
DEBERES ESPECÍFICOS DE LOS ADMINISTRADORES
Circular Externa No. 100-000001 de febrero de 2010 2010/04/10 Bogotá Presentación de Estados
Financieros Períodos Intermedios y de Fin de Ejercicio, publicada en el Diario Oficial No. 47640 del
3 de marzo de 2010
Las sociedades comerciales que hubieren remitido a Supersociedades la información financiera en
los términos, detalle y oportunidad exigidos por la Entidad, serán exoneradas del depósito de sus
estados Financieros ante la respectiva Cámara de Comercio. Así lo prevé el proyecto de resolución
que Supersociedades pone a disposición de sus usuarios. Ver proyecto de Resolución
Precisan criterios para establecer la responsabilidad de la sociedad y/o la revisoría fiscal en relación
con estados financieros corregidos y retransmitidos
Señalan el tratamiento contable de los costos en actividades de consultoría
Precisan el reconocimiento contable de contratos de leasing operativo y financiero
No existe impedimento para que una compañía que tiene más de dos líneas de negocio, lleve dos
software para el procesamiento de la contabilidad
Compilan doctrina sobre los avalúos técnicos que se deben practicar a propiedades, planta y equipo
Las reservas y el excedente no obligatorio de la reserva legal pueden distribuirse como dividendo o
destinarse para readquisición de acciones
La distribución anticipada de remanentes en una sociedad en liquidación, puede contabilizarse en
una cuenta especial de patrimonio sin afectar otras cuentas patrimoniales
Confirman norma sobre la valuación de inversiones aplicable a las entidades sometidas a la
inspección, vigilancia y control de la Superintendencia de Sociedades
Imparten doctrina sobre el reintegro de dividendos decretados
Las indemnizaciones recibidas por el siniestro de un bien asegurado solo afectan el estado de
resultados por la diferencia entre el valor en libros y el de la cobertura del seguro
Compilan doctrina sobre operaciones con derivados financieros
Oficio 115-023017 2010/04/16 Bogotá CORRECCIÓN DE ERRORES EN REGISTROS CONTABLES
DE EJERCICIOS ANTERIORES
Oficio 115-020079 RECONOCIMIENTO CONTABLE DE PROVISIONES POR CONTINGENCIAS
Oficio 115-009323 VALUACIÓN DE INVERSIONES
220-174179 Los estados financieros deben aprobarse cada año. Sanciones por su inobservancia
220-195658 Sociedades en comandita por acciones. Reformas estatutarias capitalización de
acreencias
220-195595 ACTOS DE UNA SOCIEDAD ADELANTADOS CON POSTERIORIDAD AL
VENCIMIENTO DEL TÉRMINO PARA ENERVAR LA CAUSAL DE SU DISOLUCIÓN
220-194339 Obligación de llevar contabilidad por parte de las sociedades intervenidas en virtud de
los Decretos de Emergencia Social 4333 y 4334 del 17 de noviembre de 2008.
220-194219 La sociedad no se encuentra obligada a procurar a los asociados las grabaciones en
medio magnético de lo acaecido durante las reuniones del máximo órgano social.
220-183107 UTILIDADES SOCIALES Capitalización de las mismas (Artículo 455 del Código de
Comercio).
VADEMÉCUM 105
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220-178517 Transformación de sociedad limitada a sociedad por acciones simplificada Libros de
comercio luego de la transformación
220-170749 Requerimientos de la DIAN, frente a una Sociedad Anónima liquidada, y
responsabilidades de los administradores una vez liquidada la sociedad
220-130753 MERCADO FOREX
220-128804 Libro de Actas Corrección de errores.
Oficio 115-173739 RETIRO DE INVENTARIOS
Reiteran que el goodwill formado no se debe registrar en los activos de la compañía
220-020430 Situación de control o grupo empresarial en el que participa una sociedad de naturaleza
civil.
220-025702 LEY 1258 DE 2008 ACUERDO DE ACCIONISTAS (Artículo 24) Relación con el acuerdo
de accionistas del artículo 70 de la Ley 222 de 1995.
220-025129 ALGUNOS ASPECTOS RELACIONADOS CON EL CONTADOR Y EL REVISOR
FISCAL DE UNA SOCIEDAD EN LIQUIDACIÓN VOLUNTARIA U OBLIGATORIA
220-024941 Acciones fraccionadas
220-023108 DE LA SOCIEDADES DE RESPONSABILIDAD LIMITADA Y EL DERECHO DE
INSPECCIÓN.
220-022873 Sanciones por el no pago de los aportes.
220-022767 Derecho de inspección y representación de socios en juntas de socios a través de
mandato.
220-022071 Derecho de inspección y representación de socios
TRASLADO DE INVENTARIOS COMO APORTE A CREACIÓN DE UNA SAS
Reiteran que el goodwill formado no se debe registrar en los activos de la compañía
115-036176 LIBROS DE CONTABILIDAD

SUPERINTENDENCIA DE VIGILANCIA Y SEGURIDAD PRIVADA
Pasos a seguir para el reporte de los Estados Financieros

SUPERINTENDENCIA DEL SUBSIDIO FAMILIAR
BENEFICIARIOS O CÓNYUGE DE UN AFILIADO PODRÁN POSTULARSE AL CARGO DE
REVISOR FISCAL EN CAJAS DE COMPENSACIÓN
Circular 002 "Formatos para presentación de Estados Financieros". Anexos
NOMBRAMIENTO DEL REVISOR FISCAL EN CAJAS DE COMPENSACIÓN

SUPERINTENDENCIA FINANCIERA DE COLOMBIA
VADEMÉCUM 106
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Resolución 0900 (Abril 30). Define los porcentajes de cobertura de riesgo de tasa de interés y de
tasa de cambio, para efectos de la proyección de los intereses y del saldo de la deuda de los entes
territoriales. (Página 1).
014 Junio 30
Modifica la proforma F.0000-149 (Formato 477), sobre Informe Consolidado de
Provisiones Individuales de Cartera de Créditos. Anexos.
Modifica el Capítulo Primero del Título VI de la Circular Básica Jurídica, para
013 Junio 18 establecer el nuevo régimen de autorización de los planes de capitalización.
Anexo.
Mayo
31
Imparte instrucciones relacionadas con la publicación de prospectos de
información correspondientes a inscripción de valores en el RNVE y/u ofertas
públicas.
011
Mayo
31
Imparte instrucciones relacionadas con el suministro de información a los
afiliados a los fondos de cesantías por parte de las Sociedades Administradoras
de Fondos de Cesantía, así como la definición o modificación del perfil de
administración. Anexos.
010
Mayo
31
Modifica el Plan Único de Cuentas del Sector Asegurador. Anexos.
012
009 Abril 20
Modifica el cronograma de actividades de implementación de la Agencia
Numeradora Nacional.
Marzo
29
Modifica los instructivos de las proformas F.0000-80, F.1000-120, F.1000-121,
F.1000-122, F.1000-123 y F.1000-124. Anexos.
007
Marzo
26
Modifica el Anexo 2 “Metodología para la medición y reporte estándar del riesgo
de liquidez en posición propia de las sociedades comisionistas de bolsa de
valores” del Capítulo VI de la Circular Externa 100 de 1995, sobre “Reglas
Relativas al Sistema de Administración del Riesgo de Liquidez”, Así mismo
modifica el formato 475 y su instructivo “Indicador Riesgo Liquidez de las
Sociedades Comisionistas de Bolsa de Valores”, el instructivo del formato 476
“Operaciones de las Sociedades Comisionistas de Bolsa de Valores por cuenta de
terceros”, el instructivo del formato 474 “Relación Clientes Principales de
Captación” y el Capítulo VI de la Circular Básica Contable y Financiera. Anexos.
006
Marzo
18
Modifica la fecha de inicio de operaciones de la Agencia Numeradora Nacional.
005
Febrero Informa sobre las contribuciones contempladas en el Artículo 337 numeral 5 del
26
Estatuto Orgánico del Sistema Financiero, para el primer semestre de 2010.
008
Enero
004
29
Precisa aspectos relacionados con el Capítulo XVIII de la Circular Básica
Contable y Financiera y modificaciones a la Proforma F.0000–146, sobre
“Valoración de instrumentos financieros derivados básicos (‘Plain Vanilla’)”.
Anexos.
003
Enero
21
Modifica las instrucciones relativas a los extractos de los Fondos de Cesantía,
Fondos de Pensiones Obligatorias y Fondos de Pensiones Voluntarias. Anexos.
002
Enero
06
Aclara el contenido del numeral 4.2.2.1.1 del Título I, Capítulo Décimo Primero
de la Circular Básica Jurídica, sobre “Instrucciones relativas a la administración
VADEMÉCUM 107
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del riesgo de lavado de activos y de la financiación del terrorismo” (SARLAFT).
Anexo.
001
Enero
05
Imparte instrucciones relacionadas con el término de transmisión de los estados
financieros intermedios de los intermediarios de seguros y de reaseguros. Anexo
2010002804 Libros de Contabilidad, Unificacion, Oficina Principal y Sucursales.
2009085270 Información Relevante, Inversiones Adicionales, Relación de Subordinación
2009080389 Control Interno, Fondos Mutuos de Inversión
2009079242 Revisor Fiscal, Certificación Prospecto de Información.
2009079086 Control Concurrente, Emisores de Valores, Control Interno
2009076323 Defensor del Cliente, Oficinas de Representación, Vigilancia
2010025109 Oficial de Cumplimiento, Requisitos.
Instituciones financieras deben expedir constancias sobre transacciones bancarias, aunque no haya
norma expresa que las obligue

SUPERINTENDENCIA NACIONAL DE SALUD
Resolución 0461 18/Marzo/2010 Por medio de la cual se señalan pautas generales que deben reunir
los criterios que contemplan beneficios para los vendedores y colocadores dependientes e
independientes que deben incluir los explotadores y administradores de los juegos de suerte y
azar, en las condiciones de evaluación para la selección de los terceros operadores.
Resolución 0460 18/Marzo/2010 Por medio de la cual se adoptan criterios para la gradualidad del
desembolso de aquellas reservas destinadas a amparar los premios no pagador con anterioridad al
31 de diciembre de 2008, por las empresas de loterías, con destino al Fondo de Prestaciones
Excepcionales en Salud - FONPRES.
Resolución 0420 12/Marzo/2010 Por medio de la cual se adopta el Procedimiento de Visitas y el
Manual de Visitas a implementar por parte de las Secretarías o Direcciones Territoriales de Salud
o cualquiera que sea su denominación en los Departamentos, Municipios y Distritos.
Resolución 0281 04/Feb/2010 Por la cual se modifica la RESOLUCIÓN NÚMERO 724 (junio 10 de
2008), contentiva del Plan Único de Cuentas para las Entidades Promotoras de Salud, Instituciones
Prestadoras de Salud y Entidades que Administran Planes Adicionales de Salud y Servicios de
Ambulancia por Demanda.
Resolución 0257 29/Ene/2010 Por la cual se establecen los requisitos para obtener la autorización
previa de la Superintendencia Nacional de Salud para realizar auditorías.
Resolución 0237 28/Ene/2010 Se establece el Procedimiento para la evaluación, cálculo y fijación de
los honorarios definitivos a los Liquidadores, Agentes Especiales y Contralores de las Entidades
objeto de toma de posesión por parte de la superintendencia Nacional de Salud.
VADEMÉCUM 108
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060 Febrero/26/2010 Adiciones, modificaciones y exclusiones de la circular Unica 47 de 2007
modificada por las circulares 48, 49, 50, 51, 52 de 2008, 57 y 58 de 2009 y 059 de 2010.
059 Febrero/03/2010 Adiciones, modificaciones y exclusiones de la circular Unica 47 de 2007
modificada por las circulares 48, 49, 50, 51, 52 de 2008, 57 y 58 de 2009.

COMISIÓN EUROPEA
New regulation adopting standards/interpretations: IFRS 2, Improvements to IFRS (2007–2009)
Competent authorities for the tasks provided for in the Statutory Audit Directive (2006/43/EC)
Scoreboard on the status of implementation of the Directive on statutory audit (2006/43/EC) in
Member States
The European Commission gives green light to the co-operation of Member States with Canada, Japan and
Switzerland on the exchange of audit working papers

INSTITUTO DE CONTABILIDAD Y AUDITORÍA DE CUENTAS – España
Nueva Ley de Auditoría de Cuentas (Ley 12/2010, de 30 de junio, por la que se modifica la Ley
19/1988, de 12 de julio, de Auditoría de Cuentas (…)”
http://www.boe.es/boe/dias/2010/07/01/pdfs/BOE-A-2010-10421.pdf

PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
Jan. 15, 2010 Engagement Quality Review PCAOB Auditing Standard on Engagement Quality
Review Approved by SEC, Effective for Fiscal Years Beginning December 15, 2009
June 28, 2010 Decision in Free Enterprise Fund v. PCAOB

VADEMÉCUM 109
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AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS – AICPA
The AICPA has recently launched a new webiste that contains a variety of XBRL resources,
including the basics of XBRL and how it works, a summary of the SEC’s rules, specialized software
tools that provide instruction on how to assign XBRL tags to financial statements, CPE courses
related to XBRL, webcasts, articles, a list of upcoming events and a variety of downloads, including
a paper released last summer called The Story of Our New Language that documents the history of
XBRL from its origination in 1998 to its adoption 10 years later. Additionally, the AICPA XBRL
Assurance Task Force has released AICPA Statement of Position 09-1, Performing Agreed-Upon
Procedures Engagements that Address the Completeness, Accuracy or Consistency of XBRLTagged Data.
http://www.aicpa.org/INTERESTAREAS/ACCOUNTINGANDAUDITING/RESOURCES/XBRL/Pag
es/XBRL.aspx

INTERNATIONAL ACCOUNTING STANDARD BOARD - IASB
Technology implications of IFRS adoption for U.S. companies
Adopting IFRS is more than a technical accounting change
IFRS is rapidly gaining acceptance around the world, spurring U.S. companies to assess the
potential implications of adopting the standard. By 2011, almost every country around the world
could be using IFRS to some extent, including the United States.
IFRS adoption will have the most significant impact on accounting and financial reporting
functions, but it will also have an extended impact on other areas of an organization. With the type
of changes IFRS adoption will require, there are also impacts across people, process and technology
that will need to be factored into an organization’s conversion to IFRS. In this discussion, we will
focus on the impact to technology.
http://www.iasplus.com/usa/0808ifrstechnology.pdf

XBRL INTERNACIONAL - Internacional
Financial Accounting Foundation to Maintain XBRL Taxonomy for U.S. GAAP
http://www.fasb.org/cs/ContentServer?c=FASBContent_C&pagename=FASB%2FFASBContent_C%
2FNewsPage&cid=1176156637595
XBRL international seeks broad input on discussion document
http://www.xbrl.org/Announcements/2010TechDiscussion.htm
CoreFiling supports the XBRL Consistency Suite
VADEMÉCUM 110
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http://www.xbrl.org/Announcements/Touchstone%20ConsistencyChecks.htm
Infine and Semansys partner on XBRL/SBR
http://www.xbrl.org/Press%20Releases/2010/SAN%2002%2002%20EN-Infine.htm
CASH and Semansys work together on XBRL
http://www.xbrl.org/Press%20Releases/2010/SAN%2003%2002%20EN-Cash.htm
OTROS
Behavioral changes following the collaborative development of an accounting information system
http://linkinghub.elsevier.com/retrieve/pii/S0361368209000658
Applying XBRL in an Accounting Information System Design Using the REA Approach: An
Instructional Case*
http://www3.interscience.wiley.com/journal/123494392/abstract
Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran
http://journal.ccsenet.org/index.php/ijef/article/view/5906
Conceptual Design of Accounting Information System at PT. Wialen Purbatama Agung
http://paper.pasca.gunadarma.ac.id/index.php/msi/article/view/197/0
Costs and Benefits Analysis of Accounting Information System Development Project at PT XYZ
http://paper.pasca.gunadarma.ac.id/index.php/msi/article/view/130
Design of accounting information system in Cancer Hospital Dharmais
http://paper.student.gunadarma.ac.id/index.php/ilkom/article/view/3880/3739
Accounting Information System on Drug Cash Sales Hospital Pharmacies. Karya Bhakti Bogor.
http://paper.student.gunadarma.ac.id/index.php/ekonomi/article/view/10117/0
Accounting Information System S on Core Palmerah Motor Workshop Using Visual Basic 6.0.
http://paper.student.gunadarma.ac.id/index.php/ilkom/article/view/14084/0
The Design of an Accounting information system of a General Insurance Company: case study PT.
Asuransi Intra Asia
http://paper.pasca.gunadarma.ac.id/index.php/msi/article/view/150/0
Accounting Information System on The Suzuki Cikini Jakarta Using Ms. Visual Basic And Ms. Sql
Server 2000.
http://www.paper.student.gunadarma.ac.id/index.php/ilkom/article/view/9319/0
Analysis Of Accounting Information System In The Purcahsing System At Purchasing Department
Of Pt Bumi Serpong Damai, Tbk..
http://www.paper.student.gunadarma.ac.id/index.php/ilkom/article/view/5345/5173
VADEMÉCUM 111
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Accounting Information System Sales Analysis On Spot Restaurant East Jakarta Mangun Rawa
Simple.
http://www.paper.student.gunadarma.ac.id/index.php/ekonomi/article/view/11137/0
Analysis Of Raw Material Purchasing Accounting Information System In Cv. Roti Oktias.
http://paper.student.gunadarma.ac.id/index.php/ilkom/article/view/5306/5139
Accounting & Information System - Kingston University Postgraduate ASK US
http://scirus.com/srsapp/sciruslink?src=web&url=http%3A%2F%2Fwww.kingston.ac.uk%2Faskusp
ostgraduate%2Fforums%2Findex.php%3Fshowtopic%3D1319
Canisius College - Accounting/Accounting Information System
http://scirus.com/srsapp/sciruslink?src=web&url=https%3A%2F%2Fwww.canisius.edu%2Fcatalog
%2F2005-2007%2Faccounting.asp

VADEMÉCUM 112
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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
Héctor Alejandro Garzón Acosta
h.garzon@javeriana.edu.co
Hernando Bermúdez Gómez
hbermude@javeriana.edu.co
Jenny Marlene Sosa Cardozo
sosa.j@javeriana.edu.co
Jenny Milena Neira Cantor
jenny.neira@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
Nohora Claudia Rojas Penagos

nohora.rojas@javeriana.edu.co