Número 19, diciembre de 2017 El Diccionario de la Real Academia Española nos enseña que



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Jordanian Association of Certified Public Accountants - Jordania

The New Auditor’s Report - ISA 701



KPMG Internacional – Internacional

Value of Audit



Lithuanian Chamber of Auditors (LCA) - Lituania

Audito komitetai Vidurio ir Rytų Europoje



Malaysian Institute of Accountants – Malasia

New CPE Requirement For The Purpose of Renewal As An Approved Company Auditor Effective From 1 January 2017



National Association of State Boards of Accountancy (NASBA) - Estados Unidos de América

NASBA’s comment letter to the Government Auditing Standards Exposure Draft

NASBA response to non-compliance with laws and regulations (NOCLAR)

NASBA comment letter on the IESBA’s Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming Amendments



National Society of Public Accountants (NSPA) – Estados Unidos de América

Nuts and Bolts of an IRS Audit



New Zealand Institute of Chartered Accountants - Nueva Zelanda – Noticias

Influencing local Auditing Standards Boards

Training the next audit generation

Let’s celebrate #AuditorProud



Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS) - Internacional

INTOSAI Journal destaca el Taller de Planificación de la Auditoría sobre Objetiv  >>>

La CTIC pone a disposición el Manual Auditorías de TI para las Entidades Fiscali  >>>

Se desarrolla exitosamente el Taller de Planificación de la Auditoría Coordina d  >>>

GTOP finaliza Auditoría Coordinada sobre Obras Viales

La EFS de Chile es electa como miembro de la Junta de Auditores de la ONU



Pacific Association of Supreme Audit Institutions (PASAI) - Internacional - Noticias

IPSAS Training for Tonga Government

Auditors look at how to improve communication with stakeholders

Nauru Department of Audit closes a 15 year audit gap

Two more Public Auditor’s Offices undergo performance measurement

After 6 years, Marshall Islands govt files an audit on time

OFFICE OF THE FSM PUBLIC AUDITOR - Annual Financial Audit on the Caroline Islands Air, Inc. for Fiscal Year 2016

IDI/PASAI 6th Cooperative Performance Audit - Preparedness for Implementation of SDGs



PricewaterhouseCoopers - Internacional - Noticias

Technological Change and Cyber Risk Overtake Regulation as Top Risks...

Managing Risk from the “Front Line” Correlates to Higher Revenue and...

Confidence in the future: Human and machine collaboration in the audit

2017 Risk in review study

2017 State of the Internal Audit Profession Study



Public Company Accounting Oversight Board (PCAOB) - Estados Unidos de América

Dec. 4, 2017 Auditor's Report, Staff Guidance -PCAOB Publishes Staff Guidance on Implementing Changes to Auditor's Report

Nov. 28, 2017 Auditor's Report, Standards -PCAOB to Hold Webinars on Implementing Recent Changes to the Auditor's Report on Dec. 12 and Jan. 10

Nov. 10, 2017 Inspections PCAOB Publishes Staff Inspection Brief Previewing 2016 Inspection Findings

Nov. 2, 2017 International PCAOB Enters Into Cooperative Agreement with Irish Audit Regulator

Oct. 30, 2017 Economic & Risk Analysis PCAOB Concludes 2017 Economic Conference on Auditing and Capital Markets

Oct. 5, 2017 Staff Guidance PCAOB Publishes Staff Audit Practice Alert on Auditing the New Accounting Standard for Revenue

Sept. 26, 2017 Standards PCAOB Solicits Additional Public Comment on Proposed New Requirements for Lead Auditor’s Use of Other Auditors

Aug. 30, 2017 Inspections PCAOB Publishes Staff Inspection Brief Providing Information about 2017 Inspections of Auditors of Public Companies

Aug. 18, 2017 Inspections, Broker-Dealer Audits, Inspection General Reports PCAOB Annual Report on 2016 Inspections of Broker-Dealer Auditors Shows Continued High Level of Audit Deficiencies

Aug. 2, 2017 Enforcement, Broker-Dealer Audits PCAOB Announces $1 Million Settlement with PricewaterhouseCoopers for Violations in its Examination and Audit of Merrill Lynch’s Compliance with the SEC Customer Protection Rule

July 20, 2017 Panel Forum on Auditing in the Small Business Environment

June 1, 2017 Chairman James R. Doty Board Member Steven B. Harris Board Member Lewis H. Ferguson  Board Member Jeanette M. Franzel Open Board Meeting to Consider Adopting Standard on the Auditor’s Report, and Proposing Updated Requirements for Auditing Accounting Estimates and an Auditor’s Use of the Work of Specialists

May 19, 2017 Panel Forum on Auditing in the Small Business Environment

May 8, 2017 Pat McNamee, Deputy Chief Auditor Revenue Recognition: The Way Forward for Public Companies

Reports on the Observance of Standards & Codes (ROSC) - Internacional - Noticias

Myanmar - Report on Observance of Standards and Codes (ROSC) : accounting and auditing module (English)



Rutgers Accounting Web - Estados Unidos de América - Presentaciones

Designing and Auditing Cloud Based Accounting Systems with Blockchain and Distributed Ledger Principles

Auditing Blockchain

The World's First Decentralized Continuous Audit and Reporting Procotol Ecosystem



SAMantilla – Colombia

Presentación ampliada del reporte del auditor

La auditoría externa vista desde afuera

IFRS 17 Contratos de seguro. Su implementación en Colombia será mucho más difícil

¿Auditoría: sumatoria, integral o integrada?

Auditoría de modelos financieros: Borrador de ISA 540 (Revisado) propone pocos cambios efectivos

El escepticismo no es una posición, es un proceso

El escepticismo es una postura filosófica

Escepticismo, ¿qué es eso?

El escepticismo profesional en la Unión Europea

Elaboración de juicios de materialidad – una declaración sobre la práctica para hacerlos perfectos, parte dos

Elaboración de juicios de materialidad – una declaración sobre la práctica para hacerlos perfectos, parte uno

Una propuesta según la influencia - definición de materialidad

El escepticismo profesional en los estándares de la US-PCAOB

Limitaciones de los inversionistas - ¡póngalas en la misma página!

Tendencias internacionales en auditoría

Todos los caminos conducen al escepticismo profesional

South African Institute of Chartered Accountants (SAICA) - Sudáfrica - Noticias

New auditor’s report: More informative and transparent about the audit

SAICA sheds light on the new international Non-compliance with Laws and Regulations (NOCLAR) requirements

State Audit Institution - Emiratos Árabes Unidos - Noticias

Awareness Programs for the University Students SAI Introduces the Financial Audit

State Audit Institution detects 18 loss to state cases during 2016

Superintendencia de Servicios Públicos Domiciliarios - Colombia - Noticias

Superservicios recomienda remover auditor externo Asped Consultores el cual asesora 25 empresas de servicios públicos



Superintendencia de Sociedades - Colombia - Noticias y conceptos

Supersociedades fortalece sus capacidades de supervisión en materia de SARLAFT

Derecho de inspección, auditoría externa y dictamen pericial contable

Superintendencia Nacional de Salud - Colombia - Noticias

Supersalud revela graves hallazgos en auditoría forense realizada al hospital La María de Medellín



Swiss Institute of Certified Accountants and Tax Consultants – Suiza

BMD WP-Expertentool: Produktneuerungen in der Audit Software

Forschungssymposium des Instituts für Accounting, Controlling und Auditing der HSG (ACA-HSG) vom 8. - 10. November 2017

The CPA Journal - Estados Unidos de América

ICYMI | The PCAOB’s Proposed New Auditor’s Report

A Proper Risk-Based Approach to the Search for Unrecorded Liabilities

Auditors Are Fiduciaries, but in No Way Can We Be Considered Truly Independent

Our Greatest Hits| The five assertions: Categories of assertions about which auditors must collect adequate…

Wirtschaftsprüferkammer (WPK) – Alemania

Die drei unabhängigen Standardsetzungsgremien International Auditing and Assurance Standards Board (IAASB), International Accounting Education Standards Board (IAESB) und International Ethics Standards Board for Accountants (IESBA) der IFAC haben ein gemeinsames Papier zur kritischen Grundhaltung veröffentlicht (Toward Enhanced Professional Skepticism).



XBRL Internacional - Internacional - Noticias

Autonomous Airborne Auditors?

CFA Institute seeks mandatory Inline XBRL. Urges audit and more Structured Data

More Taxonomy Guidance



CONTABILIDAD FINANCIERA


Accountants World - Estados Unidos de América – Noticias

Value Pricing in the Real World

The End of Accounting?

FASB Proposes Changes to Grant and Contribution Accounting

The New Accounting Standard on Credit Losses: Doubts Persist

FASB Issues Accounting Standard Update for Equity-Linked Financial Instruments

FASB Simplifies Accounting for Certain Financial Instruments

Real Talk About Artificial Intelligence and Blockchain

AICPA Seeks Input for New Framework on Valuation of Financial Instruments

AICPA drafts more revenue recognition guidance

Defining New Accounting — As If the Future Counts

FASB Proposes Changes to Consolidation Guidance

How the CPA Exam is Scored

FASB issues new amortization accounting rules for callable debt securities

Professional Liability Spotlight The Power of One Firm: Risks of Individualized Practices

Automation and the End of Accounting

IASB releases insurance contracts standard

Accounting Standards Board of Japan - Japón – Noticias

Comments on IASB’s Exposure Draft “Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)”

ASBJ releases the Exposure Drafts of Accounting Standard for Revenue Recognition, etc.

ASBJ Publishes Research Paper No. 3, Analyst Views on Financial Information Regarding Goodwill

Comments on IASB’s Exposure Draft “Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)”

Comments on the the IFRS Interpretations Committee’s tentative agenda decision “IAS 12 Income Taxes—Interest and penalties related to income taxes”

Comments on the the IFRS Interpretations Committee’s tentative agenda decision “IFRS 9 Financial Instruments—Modifications or exchanges of financial liabilities that do not result in derecognition”

Comments on the IFRS Interpretations Committee’s tentative agenda decision “IFRS 1 First-time Adoption of International Financial Reporting Standards —Subsidiary as a first-time adopter”

ASBJ releases the Exposure Drafts of Practical Solution on Transactions Granting Employees and Others Stock Acquisition Rights, which Involve Considerations, with Vesting Conditions, etc.

ASBJ issues Practical Solution on Operators’ Accounting for the Concession-based Private Finance Initiative Projects

Actualícese.com - Colombia – Noticias

Copropiedad debe evaluar deterioro de sus cuentas por cobrar y establecer procedimiento para reconocer pérdidas

Depreciación bajo Estándares Internacionales

Arrendamiento financiero: ajuste contable si la entidad no ejerce la opción de compra

Descuentos por volumen: tratamiento contable

Impuesto diferido por medición a valor razonable de activos biológicos

Ciclo de conversión del efectivo: manejo adecuado de cuentas por cobrar, inventario y proveedores

Modificación del Estándar para Pymes en el 2015 no implica altos costos para las empresas

Política de dividendos, factores por los que puede verse afectada

Libros a registrarse en cámara de comercio; aspectos a tener en cuenta

Políticas contables para empresas que no cotizan en mercado de valores ni captan ahorro del público

Multilibros, su uso no es sinónimo de doble contabilidad

Valor residual y las dificultades que presentan las empresas al estimarlo

Gerencia de empresas no ha asumido un papel activo en convergencia hacia Normas Internacionales”



Vida útil de activos depreciables no debe cambiarse por efectos de la reforma tributaria

Capitalización de pasivos en una sociedad limitada ¿Cuándo se reconoce contablemente?

Proceso contable: componentes y características

Entidades en proceso de liquidación voluntaria: vencimiento de reporte financiero a Supersociedades

Reserva legal no es obligatoria en sociedades por acciones simplificadas

Proyecto de circular externa de la Superfinanciera genera conflictos con los nuevos marcos técnicos normativos

CTCP: funciones, facultades y posición de este frente a otros organismos

Declaraciones sobre las obligaciones de los miembros de la IFAC

Ley 1314 de 2009, ya son 8 años desde su expedición

Diagnóstico e indicadores financieros son puntos clave en la toma de decisiones

American Institute of Certified Public Accountants (AICPA) - Estados Unidos de América – Noticias

Why lease accounting laggards face serious risks

AICPA issues working drafts for 3 revenue recognition issues

Tips from a not-for-profit standard early adopter

AICPA issues TQAs on use of inappropriate accounting standards

FASB simplifies accounting for certain financial instruments

GASB proposes changes to debt disclosures

AICPA seeks input for new framework on valuation of financial instruments

GASB establishes new approach for reporting leases

Hedging may get easier under new FASB accounting standard

FASB assessing efficiency, effectiveness of GAAP taxonomy

FASB issues update on modification accounting for share-based payment awards

Arab Society of Certified Accountants (ASCA) - Internacional – Noticias

Overall Effect of IFRS 9 on Financial Profiles of GCC Banks is Manageable, says S&P

Asociación Española de Contabilidad y Administración de Empresas (AECA) - España – Noticias

Aplicación práctica de la materialidad y otros aspectos para la elaboración de las notas de la Memoria

Association of Chartered Certified Accountants (ACCA) - Reino Unido - Noticias y artículos

New accounting standard will significantly impact the insurance industry, says ACCA

New accounting rules could harm micro business

Australian Accounting Standards Board (AASB) - Australia – Noticias

Insurance accounting in Australia is now on the path to global harmonisation with the issue of AASB 17 Insurance Contracts

Proposals to make narrow-scope amendments to AASB 116 Property, Plant and Equipment are now available

How useful are the disclosures of Level 3 fair value measurements? What issues do you encounter when applying the ‘highest and best use’ concept...... Read more



Preparers and auditors of not-for-profit financial statements now have the opportunity to better understand the extent and rationale to which Australian-specific modifications have been made to IFRS Standards, following today’s release of AASB Staff Paper: Modifications to Australian Accounting Standards for Not-for-Profit Entities.... Read more

Chartered Accountants Ireland - Irlanda – Noticias

FASB seeks comment on 2018 GAAP Financial Reporting Taxonomy

FRC consults on non-financial reporting guidance

New Regulations for disclosures of non-financial and diversity information

Paper on the auditors' response to IFRS 9 published

Shaping the future of Corporate Reporting - Accountancy Europe

FSB urges insurers to begin implementation of IFRS 17 as soon as possible

Non-Financial Reporting Directive Factsheet

iXBRL: Tagging the Detailed Profit and Loss

ESMA recommends improvements in financial information enforcement

ESMA reports on implementation of IFRS 13 Fair Value Measurement by European issuers

iXBRL: FRS101, 102 and IFRS final taxonomies

European Commission adopts guidelines on the disclosure of non-financial information

FASB proposes improvements to consolidation guidance

IASB - Summary of tentative decisions on the Conceptual Framework for Financial Reporting

EBA publishes final guidance on accounting for expected credit losses

Amendment to FRS 102 (May 2017): Directors’ loans – optional interim relief for small entities

Financial instruments accounting - a new age

Progress towards global accounting standards

Chartered Professional Accountants of Canada (CPA Canada) - Canadá – Noticias

How to tell your story with excellent financial reporting

Colegio de Contadores Públicos de México, A.C. - México – Noticias

Las Normas de Información Financiera y su importancia en los negocios

Comunidad Contable - Colombia – Noticias

Marco contable que aplica a copropiedades requiere solo un balance y un estado de resultados

Copropiedades y Normas de Información Financiera

Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF) - México – Noticias

Aclaraciones a: NIF D-1, Ingresos por contratos con clientes, NIF D-2, Costos por contratos con clientes

NIF D-5 "Arrendamientos", en auscultación

Consejo Técnico de la Contaduría Pública - Colombia – Noticias

CTCP comparte para discusión pública el GTT -59 sobre Propiedades, Planta y Equipo – Importes obtenidos con anterioridad al uso previsto

Contaduría General de la Nación - Colombia – Noticias

Proyecto Estructura Catálogo General de Cuentas para Entidades en Liquidación

Guías de Aplicación - Marco Normativo para Empresas que no Cotizan en el Mercado de Valores, y que no Captan ni Administran Ahorro del Público

European Financial Reporting Advisory Group (EFRAG) - Internacional – Noticias

EFRAG's draft comment letter on the IASB's ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)

Federal Accounting Standards Advisory Board (FASAB) - Estados Unidos de América – Noticias

Oct 02, 2017 – AAPC Issues Technical Release 18, Implementation Guidance for Establishing Opening Balances (PDF)

Aug-Sep 2017 – FASAB Newsletter (PDF)

Sep 22, 2017 – FASAB Issues Statement of Federal Financial Accounting Concepts 8, Federal Financial Reporting (PDF)

Sep 12, 2017 – FASAB Staff Exposes Draft Technical Bulletin 2017-2, Assigning Assets to Component Reporting Entities (PDF)

Financial Accounting Standards Board (FASB) - Estados Unidos de América – Noticias

FASB Proposes Clarifications to Land Easements Application Guidance in New Leases Standard

NOW AVAILABLE: New FASB Webpage Dedicated to Implementing New Standards

Proposed 2018 GAAP Financial Reporting Taxonomy and Shared Reporting Taxonomy Available for Public Review and Comment

FASB Issues Improvements to Hedge Accounting

FASB Simplifies Accounting for Certain Financial Instruments with Characteristics of Liabilities and Equity

FASB Proposes Improvements to Consolidation Guidance

Financial Reporting Council (FRC) - Reino Unido – Noticias

Dividend disclosures improving

FRC proposes amendments to FRS 102 for gift aid payments

FRC consults on non-financial reporting guidance

Grupo Latinoamericano de emisores de Normas de Información Financiera (GLENIF) - Internacional - Noticias

Nuevos materiales: el papel del Comité de Interpretaciones de las NIIF al apoyar las Normas NIIF

El IASB anuncia la composición del Grupo de Recursos de Transición para la NIIF 17 Contratos de Seguro

El Consejo emite el Documento de Práctica 2 Realización de Juicios sobre Materialidad o Importancia relativa y publica el Proyecto de Norma Definición de Material

El IASB publica un proyecto de Norma para aclarar cómo distinguir las políticas contables de las estimaciones contables

Visión global de las Normas NIIF: el papel de las revisiones posteriores a la implementación

IAS PLUS - Internacional – Noticias

EFRAG suggests quick endorsement of IFRS 9 amendments

The Bruce Column — Judgements - application or estimation: the question remains

KASB concludes post-implementation review of K-IFRS 1113 'Fair Value Measurement'

EFRAG draft comment letter on proposed amendments to IAS 8

Hyperinflationary economies - updated IPTF watch list available

ICAEW report on non-comparable disclosure under IFRS

Report on the financial stability implications of IFRS 9

ESMA issues report on the application of IFRS 13

EFRAG solicits literature review on possible effects of IFRS 9 on equity portfolios

AICPA issues proposed financial instruments disclosure framework

ASCG exposes draft implementation guidance on IFRS 2

European Commission adopts guidelines on the disclosure of non-financial information


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