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Institute of Chartered Accountants of India (ICAI) - India – Noticias



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Institute of Chartered Accountants of India (ICAI) - India – Noticias

Indian Accounting Standards (Ind AS): Disclosure Checklist - (05-07-2018)

Educational Material on Ind AS 27, Separate Financial Statements and Ind AS 28, Investments in Associates and Joint Ventures - (03-07-2018)

Educational Material on Indian Accounting Standard (Ind AS) 115, Revenue from Contracts with Customers - (17-08-2018)



Institute of Chartered Accountants of Scotland - Reino Unido – Noticias

IFRS 16: Off-book leases decease



Instituto de Contabilidad y Auditoria de Cuentas (ICAC) - España – Noticias

Tratamiento contable del Impuesto sobre el Valor Añadido (IVA) en las donaciones de inmovilizado. NRV 12ª y NRV 18ª.

Adquisición de mercancías en moneda extranjera. NRV 10ª y NRV 11ª

Honorarios abonados a asesores legales u otros profesionales que intervienen en la adquisición de un cartera de acciones. NRV 9ª y NRV 19ª.

Compromiso en firme para la adquisición de existencias. NRV 9ª.

Tratamiento contable de una “provisión para rehabilitación de inmovilizado”. NRV 15ª.

Vida útil y vida económica del inmovilizado material. MCC, NRV 2ª y NRV 3ª.

Costes de venta de un activo arrendado. Indemnizaciones abonadas a personas físicas por extinción de contratos de arrendamientos rústicos históricos. Corrección de errores. NRV 22ª.



Instituto Nacional de Contadores Públicos de Colombia (INCP) - Colombia – Noticias

Documento de discusión: Instrumentos financieros con características de capital

Preparando el mercado para la NIIF 17 – Contratos de seguros

CGN publicó Guía de aplicación Nº 007: subvenciones no monetarias

¿Habrá conflictos entre el reconocimiento de ingresos y la expedición de facturas?

Blockchain y su impacto en los negocios, las finanzas y la contabilidad

Así quedaron las fechas para la entrega de estados financieros e informe de prácticas empresariales 2018

El análisis de datos y su aplicación en la presentación de informes financieros y la auditoría

Procedimiento contable para el registro del porcentaje y sobretasa ambiental y el porcentaje de la tasa retributiva

Proyecto de decreto compilaría NIIF para Grupo 1 y NIIF para Pymes, Grupo 2

Taxonomía NIIF 2018 se encuentra disponible en español

IASB realiza enmiendas a la NIIF 3 – Combinaciones de negocios

Industria aseguradora mundial pide 2 años más para aplicación de la NIIF 17

CTCP publicó en español el proyecto “Instrumentos Financieros con Características de Patrimonio” – GTT 68: para comentarios

Aplicación del modelo de pérdida de crédito esperada a las cuentas por cobrar

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) - Internacional – Noticias

Mejora de la comparabilidad de los informes de sostenibilidad: selección de indicadores básicos para la presentación de información por las entidades sobre su contribución al logro de los Objetivos de Desarrollo Sostenible

Cuestiones relativas a la aplicación práctica de las normas internacionales de contabilidad y presentación de informes en los sectores público y privado

International Accounting Standards Board (IASB) - Internacional – Noticias

IFRS 17 implementation: new support materials on reinsurance contracts held now available

Supporting IFRS 17 implementation: insurance contracts issued by mutual entities

Summary of June 2018 IFRS Taxonomy Consultative Group meeting posted

Feature: Reducing the gap between insurance and other industries

Issue 16 of the Investor Update published

Report of the Emerging Economies Group posted

IASB consults on the accounting for financial instruments with characteristics of equity

Transforming the impact of financial information: the role of technology

The IFRS Taxonomy Illustrative Examples 2018 are now available

Preparing the market for IFRS 17

May 2018 IASB Update published and work plan updated

Actualización sobre la Norma NIIF para las PYMES de marzo de 2018—traducción al español

Quiz: test your knowledge of the Conceptual Framework

New materials: An overview of Exposure Draft Accounting Policy Changes (Proposed amendments to IAS 8)

Emerging Economies Group agenda papers and agenda available

Sue Lloyd: IFRS 9 and equity investments

New supporting materials for the IFRS for SMEs Standard available

IFRS Foundation Monitoring Board 2018–2019 work plan published

Normas NIIF 2018 - Nuevos Libros Disponibles en Español

Investor Perspectives: Insurance Contracts—Accounting to reflect economics

IASB completes revisions to its Conceptual Framework

International Accounting Standards Board seeks comments on proposed amendments to IAS 8

IASB amends definition of business in IFRS Standard on business combinations

Proposed update to the IFRS Taxonomy 2018 on IFRS 13 common practice

November IASB podcast now available

October 2018 Trustee meeting summary available

Podcast on November 2018 IASB meeting on IFRS 17 now available

November IASB Update and work plan updated

IASB to propose one-year deferral of insurance contracts Standard

The IFRS Foundation Technology Initiative

IFRS Taxonomy 2018 now available in Spanish

IASB clarifies its definition of 'material'

Share-based Payment Project Summary now available

IASB discusses next steps in implementation support for IFRS 17

Webcast: Presentation of financial liabilities—FICE Discussion Paper

New IFRS 17 webcast: insurance contracts with participation and other features

Webcast: Presentation of equity instruments—FICE Discussion Paper

Ten educational modules to support the IFRS for SMEs Standard are now available

International Integrated Reporting (IR) – Internacional – Noticias

New alignment project can ‘cut the clutter’ in business reporting

Leading corporate reporting bodies launch two-year project for better alignment

Changing the way companies disclose, operate and think

‘Integrated Reporting’ category introduced in ‘ICAI Awards for Excellence in Financial Reporting”

The Future of Corporate Reporting



PricewaterhouseCoopers - Internacional – Noticias

Corporate treasury industry supplement for IFRS 16 ‘Leases’

IFRS 15 solutions for the retail and consumer industry

Episode 31: PwC IFRS Talks: IFRS highlights for Q2 2018

PwC's How to apply IFRS 16 - 9. Discount rates

PwC IFRS blog - IFRS 9 - Why be sensitive about sensitivities?

IFRS 16 implications for lessors in the real estate industry: PwC In depth

PwC's How to Apply IFRS 16 - 8. System selection

Episode 30: PwC IFRS Talks: IFRS 17 Insurance

SAMantilla - Colombia – Artículos

Amigo, ¿dónde está mi estado de ingresos?, o problemas en la presentación de ganancias y pérdidas

Una revelación más allá del cumplimiento, para un propósito más allá de las utilidades

Instrumentos financieros con características de patrimonio (3). ¿Cuáles son las consecuencias de la distinción entre pasivos y patrimonio? – El estado de desempeño patrimonial como complemento del estado de desempeño financiero

Pasivos y patrimonio – cómo uno se puede convertir en el otro

Instrumentos financieros con características de patrimonio (2). ¿Está usted de acuerdo? ¿Por qué sí, o por qué no?

Instrumentos financieros con características de patrimonio (1). Documento para discusión en consulta hasta el 7 de enero de 2019

El IFRS 15 en acción, parte 6 – más sobre honorarios anticipados no-reembolsables

Los IFRS en nuevo el mundo – esperanzas y miedos

IFRS - ¿El mundo sigue siendo tuyo?



The CPA Journal - Estados Unidos de América – Artículos

Implementing the New Lease Accounting Standards

ICYMI | Accounting for Leases Under the New Standard, Part 1

Common Control Entities and Consolidation of Variable Interest Entities

Financial Reporting: Entering Uncharted Waters

The Critical Role of Financial Reporting

Engaging with Stakeholders and Setting a Relevant Agenda

The Future of Accounting Is Now



United Nations Global Compact - Internacional – Noticias

Sustainable Development Goals in Corporate Reporting: What Matters to Investors?



XBRL Internacional - Internacional – Noticias

New study: Cost of Compliance Falling Rapidly

Structured Fundamental Data is a Critical Asset

Consultation on Regulatory Reporting

Transforming Data into a Visual Language

Transformation of Digital Reporting – the Role of XBRL

IFRS Taxonomy 2018

SEC Experts Interviewed on Structured Data and XBRL Impact on Companies

FRC on Investor Needs from Performance Metrics

More XBRL certified software

The Hopes and Fears of Accountants – and Accounting Standards Setters – Revealed?

Are you Smarter than an Algorithm?

Formula rules guidance and Table Linkbase updates released

Coming Soon: Multi-Choice, Multi-Dimensional, Multi-Lingual Pick Lists!




Accountability

AccountAbility Releases Document on Key Changes Introduced in the AA1000AP (2018) and Bridge to Sustainability Reportin

Trends in Action: Diversity and Inclusion

Business Guide for Engaging Employees in Holiday Giving

Accountancy Europe

Enhancing access to cross-border services

Core & More in practice

Associació Catalana de Comptabilitat i Direcció – ACCID

Enquesta diagnòstic empresa familiar

Com millorar els informes empresarials

Chartered Accountants Ireland

Future-proof your business

The age of disruption

Risk management in the real world

Small and micro companies

Does your organisation have ‘hidden’ behaviours?

The search for skills

Performance metrics – how to improve reporting

Are robots really taking our jobs?

The 10 rules of good business development

Making your business cyber resilient

The art of change management

The Chief Executive Officer

Independence of mind

Lean into a sustainable business model

The new performance reporting principles

Delivering a self-management culture

Chartered Global Management Accountant (CGMA)

Transformation - Improving government performance

Rebooting the classroom

Managing your digital life for career success

How to incorporate analytics into workforce planning

8 key features of the factory of the future

Management accountants to see 5% pay rise in 2019

3 factors driving finance transformation

Building ethical culture falls under CFO’s remit

Deloitte US CFO talks emotional intelligence

Get more, and better, ideas from your finance team

Finance staffing levels stable despite automation



Chartered Professional Accountants of Canada (CPA Canada)

CAM-I performance management framework

Business model design

Scenario planning

Future value drivers

Finance and accounting outsourcing (FAO)

Future value drivers: Lessons from the field – Case studies

Process-based management: Case study 1 – ACME Energy Services

Process-based management: Case study 2 – Consolidated Supply and Distribution Company

Viewpoints: Inventory costing – Below normal capacity (Mining)

Strategic acquisitions: Helping you make the right moves for your business

Environmental sustainability: Activity-based costing management: Overview

Environmental sustainability: Activity-based costing management: Guidance

European Accounting Review

Supply chain collaboration and innovation capability: the moderated mediating role of quality management

How knowledge resource does matter in technology and cost advantages of a firm? Evidence from Malaysian logistics sector

Institute of Certified Management Accountants (ICMA)

Banks Behaving Badly – You Ain’t Seen Nothing Yet!

Thailand to Host the 1st CMA Program in Jan 2019

Headwinds blowing fiercely for the banking industry

UNSW research finds ASIC contracts with financial services deter misconduct

Instituto Argentino de Profesores de Costos - IAPUCO

Costos y gestión No 95

Costos en educación a distancia entendidos desde la Teoría General del Costo

La teoría general de costo y la huella de carbono: en la búsqueda de un costo medio socialmente responsable

Las unidades de costeo de las 6R del marketing

International Federation of Accountants – IFAC

New Global Education Proposals Enhance Accountancy Profession's Technology and Skepticism Skills



The Association of Accountants and Financial Professionals in Business

Risk Management Programs’ Effect on Financial Professionals’ Accountability and Investment Decisions

Overhead Cost Allocation and Earnings Manipulation between Quarters

The Hidden Cost of Mergers and Acquisitions

Conceptual Framework of Managerial Costing

Management Accounting Competencies: Fit for Purpose in a Digital Age?

Costing Methodologies and Cost Management Practices in China

Conceptual Framework of Managerial Costing



Implementing Activity-Based Costing






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