This is the second in a series of IFRS News supplements assessing the impact of recent changes in IFRS that are relevant to existing preparers. This edition highlights the key changes made to IAS 32 and IAS 39.
See supplement.
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Onésimo Alvarez-Moro
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A governance location focused on corporate and board governance, ethics, compliance, environment, development and social responsibility. Information is obtained from many sources for information, opinion and debate --
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Stock Exchanges
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Shareholder Organizations
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Insurance regulators
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- National Association of Insurance Commissioners (US)
- Committee of European Insurance and Occupational Pensions Supervisors
- Australian Prudential Regulation Authority
- Various National Insurance Supervisors
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Actuary Organizations
Multilateral Links
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- Bank of International Settlements (BIS)
- European Union site
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Legal Organizations
Legal links
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Abogacía
Corporate Associations & Chambers
Associations
- UNICE (EU)
- European Association of Craft & Medium-sized Enterprises (EU)
- Chartered Management Institute (CMI)(UK)
- EEF The Manufacturers' Organisation (UK)
- Australian Institute of Management
- International Business Council
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- Competitive Enterprise Institute (US)
- Global Business Network (GBN)(US)
- Europages-European Business Directory
Asociaciones Corporativas
Chambers of Commerce
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- American Chambers of Commerce links
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- Associated Chambers of Commerce and Industry of India
- Japan Chambers of Commerce and Industry
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Cámaras de Comercio
Financial organizations
- Financial Executives International
- Institute of International Finance (IIF)
- Efma - banks and insurance companies
- Financial Stability Forum
- CFODirectNetwork
- Global Financial Services Consulting Exchange
- European Association of Corporate Treasurers
- Association of Corporate Treasurers (UK)
- Association of Financial Professionals
- Chartered Institute for Securities & Investment (TISI)
- Institute for Financial Excellence
- Association of Independant Financial Advisors
- Financial Executives International of Australia
- Investment and Financial Services Association (IFSA) (Australia)
- Association of Latino Professionals in Finance and Accounting
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Organizaciones financieras
Central Banks
- Banca D'Italia
- Banco Central do Brasil
- Banco de España
- Bank Indonesia
- Bank of China
- Bank of England
- Bank of Japan
- Bank of Russia
- Central Bank of Chile
- Central Bank of Colombia
- Central Bank of Egypt
- Central Bank of Ireland
- Central Bank of Nigeria
- Central Bank of the Republic of China
- Central Bank of the U.A.E.
- Central Reserve Bank of Peru
- De Nederlandsche Bank
- European Central Bank (ECB)
- Norges Bank
- Reserve Bank of Australia
- South African Reserve Bank
- Swiss National Bank
US Reserve Banks
Government Links
- Ministries of Finance
- Government Taxation Offices
- Competition Ministries
- National Association of State Treasurers (US)
- National Association of State Boards of Accountancy (US)
- Council of State Governments (US)
- Regulations Source (US)
- Ontario Ministry of Economic Development and Trade (Canada)
- Federal Ministry of Finance (Germany)
- Federal Ministry of Economics and Technology (Germany)
- Federal Statistical Office (Germany)
- Ministry of Finance (Japan)
Government Statistics Links
Economics sites
- AERIAS Agricultural Economics Research Institutes and Agencies (Italy)
- American Institute for Economic Research
- Asia Economic Institute
- Austrian Institute of Economic Research
- Bureau of Economic Analysis
- Center for Economic Freedom
- EHESS Ecole des hautes études en sciences sociales
- ETLA Research Institute of the Finnish Economy
- Economic Policy Institute
- Economics 21 - The Manhattan Institute
- Economics and Econometrics Research Institute (EERI)
- HEC Europe Institute
- IDE-JETRO Institute of Developing Economies (Japan)
- Ideas
- Institute for Economic Studies
- Institute for New Economic Thinking
- Institute of Fiscal Studies (UK)
- Kiel Institute for the World Economy
- Ludwig von Mises Institute
- Max Planck Institute of Economics
- NIESR National Institute of Economic and Social Research (UK)
- National Bureau of Economic Research
- New Economics Institute
- Policy Exchange UK
- SIRE Scottish Institute for Research in Economics
- Swiss Economic Institute (KOF)
- Vienna Institute for International Economic Studies
Economics publications
Economic/Financial Resources
Fund Managers
Management Organizations & Institutes
Organizaciones & Institutos de Gestión
Directors Links
- Institute of Directors (UK)
- Confederation of British Industry (CBI) (UK)
- Business Link (UK)
- The Non-Executive Director (UK)
- Women Board of Directors Network
- Non Executive Directorship Exchange
- Commonwealth Business Council
- Institut Francais des Administrateurs
- Belgian Directors Institute
- Russian Institute of Directors
- Georgian Corporate Directors Association
- National Association of Corporate Directors (US)
- Business Roundtable (US)
- Conference Board (US)
- Corporate Directors Forum (US)
- Executive Leadership Council & Foundation (US)
- American Association of Bank Directors
- PrimeDirectors
- Directors.org
- Independant Directors Council
- Global Director Development Circle (GDDC)
- The Directors Network
- Institute of Corporate Directors (Canada)
- Commonwealth Business Council
- Australian Institute of Company Directors
- Business Council of Australia
- Australian Business Limited
- Institute of Directors in New Zealand
- Singapore Institute of Directors
- Confederation of Indian Industry
- Papua New Guinea Institute of Directors
- Institute of Directors (South Africa)
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Directivos y Empresarios
- Instituto de Consejeros-Administradores
- Círculo de Empresarios
- Confederación Española de Directivos y Ejecutivos
- Asociación Española de Directivos (AED)
- Federación Española de Mujeres Directivas, Profesionales y Empresarias (FEDEPE)
- Institute of Actuaries of Japan
- Confederación Empresarial de Madrid (CEIM)
- Club de Excelencia
- Asociación para el Progreso de la Dirección (APD)
- Investigación de vanguardia en Gestión Empresarial (AECA)
- Confederación Empresarial de Madrid (CEIM)
Company Secretary Organizations
- Institute of Chartered Secretaries and Administrators (ICSA (UK)
- Institute of Chartered Secretaries and Administrators (ICSA)
- Society of Corporate Secretaries and Governance Professionals (US)
- Chartered Secretaries of Australia
- Institute of Company Secretaries of India
- Malaysian Institute of Chartered Secretaries and Administrators
- Hong Kong Institute of Chartered Secretaries
Tax sites
Ratings Companies
Government Links
- Ministries of Finance
- Government Taxation Offices
- Competition Ministries
- National Association of State Treasurers (US)
- National Association of State Boards of Accountancy (US)
- Council of State Governments (US)
- Regulations Source (US)
- Ontario Ministry of Economic Development and Trade (Canada)
- Federal Ministry of Economics and Technology (Germany)
- Federal Statistical Office (Germany)
- Ministry of Finance (Japan)
Venture Capital
Associations
- UNICE (EU)
- European Association of Craft & Medium-sized Enterprises (EU)
- Chartered Management Institute (CMI)(UK)
- EEF The Manufacturers' Organisation (UK)
- Australian Institute of Management
- International Business Council
- Confindustria (Italy)
- Competitive Enterprise Institute (US)
- Global Business Network (GBN)(US)
- Europages-European Business Directory
Insurance Organizations
- Association of British Insurers
- International Association of Insurance Supervisors
- International Insurance Foundation
- International Association for Deposit Insurers
- International Association of Insurance Supervisors (IAIS)
- National Association of Mutual Insurance Companies (NAMIC)
- Latin American Association of Insurance Supervisors (ASSAL)
- Asociación de Supervisores de Seguros de Latinoamérica (ASSAL)
- Unión Española de Entidades Aseguradoras y Reaseguradoras (UNESPA)
- Various National Insurance Supervisors
- Insurance Institute of America
- General Insurance Association of Japan
- Life Insurance Association of Japan
Sindicatos
Environmental Links
- The Climate Project
- Greenpeace
- El Blog de Greenpeace
- Worldchanging
- Sustainable Development International
- World Economic Forum-Environmental Sustainability
- International Center for Trade and Sustainable Development
- Ceres
- Investor Network on Climate Risk
- Cleantechies
- The Climate Group
- Conservation International
- European Climate Foundation
- European Wilderness Society
- ClimateBiz
- One World Group
- Development in a Changing Climate
- The Green Way Up
- Sustainable Renewable Guide
- Green Climate Fund
- Conservation Finance
- Celsias
- TreeHugger
- Chloregy
- Globe-Net
- CGIAR
- Ecopolitics Daily
- Climatico
- Climate Progress
- Global Warming is Real
- Star Eco Station
- Green Prophet
- Green Temple
- The Breakthrough Institute
- Green Air
- Living Oceans Society
- Thank you Ocean
- Green Alliance
- Business Green
- Environment Magazine
- Sustainable Business
- Sustainability Index
- Accounting for a Sustainable Future
- Climate Response
- Pew Trusts - Environment
- EU Reporter - Environment
- Climatico
- Greenprofs
- Global Canopy Programme
- Ecosystem Marketplace
- The Envirolink Network
- Environmental News Network
- Environmental Leader
- CBI on Climate Change
- Planet Forward blog
- Australian Conservation Foundation
- Beyond Zero Emissions (Australia)
- Beyond Zero Emissions Blog (Australia)
- The Climate Institute (Australia)
- Climate Commission (Australia)
- European Green Party
- UK Parliament Environmental Audit Committee
- Environmental Economics
- S&P-Environmental Finance
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Links de Medio Ambiente
Carbon & CO2 Links
Environment Energy Links
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Green living
Environment Sustainability News links
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- the eggs E.G.U. Newsletter
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- Grist
- Climate Debate
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- BBC-Nature
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- Independent-Environment
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- Grist
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Medio Ambiente - noticias
Energy links
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- LSE-Grantham Research Institute on Climate Change and the Environment
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- Porter School of Environmental and Earth Sciences - Tel Aviv University
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Human Rights
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Grupos - ONGs
Development links
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- Africa can end Poverty
- CGIAR Development Dialogues
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Compliance Magazines
Legal Magazines
Ethics Magazines
Ethics Links
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- Honorable Greed
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- ethics point
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Etica y Responsabilidad Social
- Pacto Mundial
- Corporate Responsibility Instituto de Empresa
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- La Crónica Social
- Economistas sin Fronteras
- Fundación para la Etica de los Negocios y de las Organizaciones
- Forética
- Responsabilidad-Social
- Juan Villamayor - Business with common sense
- Blog Responsable
- Responsabilitat Global
- Bones Pràctiques RSE
- Fundación Creas
- L'Observatori del Tercer Sector
- Tercer Sector
- Observatorio RSE
- Observatorio de Responsabilidad Social Corporativa
- Observatorio de Multinacionales en América Latina
- Instituto Argentino de Responsabilidad Social Empresaria
- Revista Sinergia
- Noticias RSE
- Diario Responsable
- Responsabilidad Integral Colombia
- Ethical magazine
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Corporate Social Responsibility -CSR-
- Euractive CSR
- Business for Social Responsibility
- Forbes-CSR
- International Centre for Corporate Social Responsibility, University of Nottingham
- Corporate Responsibility Officer
- CSR Group
- Instituto de Empresa CSR
- CSR Europe
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- CSR in China
- Forbes CSR blog
- Hispanic Association on Corporate Responsibility
- Audeamus blog
- The Copenhagen Centre
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- Responsible Practice
- Impactt blog
- Doza de Responsabilitate (Rumania)
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Non-Profit Governance Links
Other Governance Links
- International CorpGov
- Non Executive Directorship Forum
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- article13
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- Compliance Concepts
- ICT-International Compliance Training
- Optial compliance
- AHC Group
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- Global Leaks
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Accounting - Auditing Magazines
Personnel Magazines
Revistas de RRHH
Insurance Magazines & Sites
Government Tax sites
News Agencies
Agencias de Prensa
Press Releases
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Director Magazines
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Revistas Alta Dirección
Financial page
- Google-Business
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Páginas financieras - España
- Libertad Digital-Economía
- El Confidencial
- Libre Mercado
- OK Dinero
- Periodista Digital-Economía
- Estrella Digital
- Financiero Digital
- Estrategias de inversión
- El Plural-Economía
- Siglo XXI-Economía
- El Semanal Digital-Economía
- El Imparcial-Economía
- La Cerca-Economía
- Digital Hoy-Economía
- Diario crítico-Economía
- diario Directo-Económico
- Hoy Digital-Económico
- Europa Press-Finanzas
- La Verdad-Economía
- cunoticias-Economia
- IBLNews-Negocios & Dinero
- Reuters-Negocios & Dinero
- BBC Mundo-Economía
- Google-Economía
- CNN+-Economía
- Yahoo-Economía
- Swissinfo-Economía
- Canal+-Economía
- Informativos Telecinco-Economía
- Cadena Ser-Economía
- Cope-Economía
- Noticias.com-Economía y Empresa
- International Business Times
- Interbusca
- Intereconomía
- ATB-e
- día@día
- Noticias PYME
- El Diario Exterior
- Hispavista-Economía
- PR Noticias
- RedTram-Economía
- Intelligence & Capital News Report
- Lukor-Negocios
- Glocalia-Economía
- Minuto Digital
- Franja Digital-Economía
- Region Digital-Economía
- Madrid Digital-Economía
- Barna Digital-Economía
- Barcelona Reporter
- Canal Sur-Economía
- Andalucía24Horas-Economía
- Agenda Empresa-Empresas
- Bahía de Málaga-Economía
- Canarias Ahora-Economía
- Web Islam-Economía
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Páginas financieras - Américas
- Periodista Latino
- Descifrado
- Infolatam
- Associated Press-Negocios
- Dow Jones-Negocios
- Reuters-Negocios
- CNNExpansión
- AFP-Negocios
- PR Newswire-Negocios
- Hispanic PR-Negocios
- Business Wire-Negocios
- Notimex Noticias-Negocios
- Panorama Actual-Economía
- ADN Mundo-Economía
- La Clave-Economía
- AGMnews-Economía
- Nacional FM-Economía
- Globovisión-Economía
- Univisión-Dinero
- El Financiero (México)
- ArgenPress-Economía (Argentina)
- Total News-Economía (Argentina)
- Perfil-Economía (Argentina)
- 26noticias-Economía (Argentina)
- Panorama-Economía (Venezuela)
- Noticias24-Economía (Venezuela)
- Portal Paraguayo de Noticias
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Financial Press
- Financial Times
- Wall Street Journal (US)
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- Washington Post-Business (US)
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- International Herald Tribune-Business&Finance (US)
- Globe Investor (Canada)
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- The Star-Business (Canada)
- Financial News
- The Guardian-Business (UK)
- Telegraph-Business (UK)
- Times-Business (UK)
- Times-Money (UK)
- The Independent-Business (UK)
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- Times of Malta-Business & Finance
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- Australian Financial Review
- Financial Standard (Australia)
- The Age-Business (Australia)
- The Australian-Business (Australia)
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- Mercury-Financial (Australia)
- The Advertiser-Business (Australia)
- Sydney Morning Herald-Business (Australia)
- Sunday Times-Financial (Australia)
- Business Spectator (Australia)
- New Zealand Herald-Business
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- Malaysia Post-Business
- Korea Times-Biz/Finance
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- People's Daily-Business (China)
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- The Standard-Business (China)
- Asia Business Daily (Singapore)
- Nikkei (Japan)
- Business Standard (India)
- Economic Times (India)
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- Hindu News-Business (India)
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- The Telegraph-Business (India)
- Dawn (Pakistan)
- Daily Times (Pakistan)
- PakTribune (Pakistan)
- Bangladesh News-Business
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- Daily News-Business (Bahrain)
- Gulf Times-Business (Qatar)
- The Peninsula-Business (Qatar)
- Arabian Business (UAE)
- Middle East Economic Digest-MEED (UAE)
- Mail & Guardian-Business (South Africa)
- Cape Argus-Business (South Africa)
- Financial Gazette (South Africa)
- Guardian-Business (Nigeria)
- GhanaWeb-BizNews (Ghana)
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Prensa Financiera - España
- Cinco Días
- Gazeta de los Negocios
- Expansion
- El Economista
- El Mundo Dinero
- El País-Economía
- ABC-Economía
- Público-Dinero
- La Vanguardia-Economía
- El Periódico-Economía
- Diari de Tarragona-Economía
- La Razón-Economía
- El Confidencial-Dinero
- 20 Minutos
- ADN-Dinero
- El Boletín
- Correo Digital de Bilbao y Vitoria-Economía
- Heraldo de Aragón-Economía
- El Periódico de Aragón-Economía
- Diario de Navarra-Economía
- La Rioja de Logroño-Economía
- Norte Castilla de Valladolid-Economía
- La Voz de Galicia-Economía
- El Correo Gallego-Economía
- Diario de Arousa-Economía
- El Faro de Vigo-Economía
- Diario de León-Economía
- La Voz de Asturias-Economía
- La Nueva España de Oviedo-Economía
- El Comercio Digital de Asturias-Economía
- El Montañés de Cantabria-Economía
- La Cerca-Economía (Albacete)
- La Voz Digital de Valencia-Economía
- Las Provincias de Valencia-Economía
- El Mercantil de Valencia-Economía
- Diario de Ibiza-Economía
- Ideal Digital de Granada-Economía
- Diario de Sevilla-Economía
- Sevilla Independiente-Economía
- El Día de Córdoba-Economía
- La Opinión de Murcia-Economía
- La Verdad de Murcia-Economía
- Diario Sur de Málaga-Economía
- TelePrensa de Almería-Economía
- La Provincia de Las Palmas-Economía (Canarias)
- El Día-Economía (Canarias)
- La Opinión de Canarias-Economía
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Prensa Financiera - Américas
- El Cronista (Argentina)
- El Economista (Argentina)
- La Razón (Bolivia)
- Diario Financiero (Chile)
- El Mercurio-Economía y Negocios (Chile)
- La Nación (Costa Rica)
- La República (Costa Rica)
- El Financiero (Costa Rica)
- El Economista (Cuba)
- La República (Colombia)
- El Portafolio (Colombia)
- Hoy (Ecuador)
- Prensa Libre (Guatemala)
- El Economista (México)
- CNNExpansión (México)
- El Financiero (México)
- El Universal-Finanzas (México)
- La Jornada-Economía (México)
- ABC (Uruguay)
- Observador (Uruguay)
- Analítica-Economía (Venezuela)
- Descifrado-Empresas (Venezuela)
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Financial & Banking Magazines
Revistas: Finanzas y Banca
Investment
Investment sites
- Euroland
- Investor's Business Daily
- Investor Guide
- The Street
- MSN Money
- MarketWatch
- CNN Money
- CNBC
- Reuters Business
- Bloomberg
- Google Business
- Daily Finance
- Kiplinger
- Morningstar
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- Investment News
- Financial Insights
- MoneyScience
- The Wealth Net
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- Investment Dealers' Digest
- ClearStation
- Stock Selector
- Silicon Investor
- PurePennies
- NewRatings
- Stock Technical Analysis
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- OptionsExpress
- ProphetNet
- The Market Oracle
- Talking Stocks
- Investment Seek
- Digital Look
- Interactive Investor
- ABC Money (UK)
- smart company (Australia)
- Citiwire (UK)
- My Finances (UK)
- This is Money (UK)
- Xak Financial
- Finance 24
- Money Marketing (UK)
- Moneyweb
- AsiaOne Business
- Zawya
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Páginas de inversión
- Intereconomía
- Invertia
- Cotizalia
- bolsaCinco
- Inverca
- Sentimiento Bursátil
- Estrategias de Inversión
- Enlaces Financieros
- Mi Asesor Fiscal
- InfoAnalistas
- InfoBolsa
- BuscaFinanzas
- Base Financiera
- Finanzas
- HoyInversión
- Self Trade
- Megabolsa
- Bolsamania
- HispaVista - La bolsa
- Estrategias de Inversión
- Yahoo Noticias-Finanzas
- LatInvestor
- Economistas
Investment Magazines
Business Magazines
- Business Week
- Forbes
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- Barron´s
- Euromoney
- World Business
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- Canadian Business
- Report on Business (Canada)
- Business Review Weekly (Australia)
- Budapest Business Journal (Hungary)
- Daily Business Review
- Industry Week
- EU Business
- European Business Forum
- Business Management
- Business Management Europe
- Business Management Asia
- DM Review
- Business Wire
- Companynewsgroup
- eCommerceTimes
- The Statesman (India)
- Domain-b (India)
- Business World (India)
- China Economic Review
- AME Info (Middle East)
- BNA Americas
- Business in Africa
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Revistas de Negocios
Other Magazines & News sources
Otras Revistas
University/Universidades - Strategy Magazines
- California Management Review
- Columbia ideas@work
- ESADE Knowledge
- Emory University - Knowledge@Emory
- Harvard Business Review
- Harvard Working Knowledge
- IESE insight
- IESE insight Review magazine
- Insead Knowledge
- Insight@IMD
- Kellogg Insight
- London School of Economics - Business Strategy Review
- MIT Sloan Management Review
- MIT Technology Review
- PwC-IESE e-business center
- Stanford Business Magazine
- Wharton Business School - Knowledge@Wharton
- Wharton Business School - Knowledge@Wharton-Arabic
- Wharton Business School - Knowledge@Wharton-China
- Wharton Business School - Knowledge@Wharton-India
- Wharton Universia
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Other Strategy Magazines
- AIG Knowledge and Insights
- Allianz dropping knowledge
- AT Kearney
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- Baker Tilly Insights
- BCG Perspectives
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- Caliper
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- Catalyst Knowledge
- CEO Refresher
- Defining Ideas - Hoover
- Deloitte Touche Tohmatsu
- EgonZehnder Insights
- Ernst & Young
- EY Insights
- Fast Company
- Forrester Insight
- Gallup Management Journal
- Gartner Insight
- Goldman Sachs Our Thinking
- Heidrick & Struggles
- Insead Knowledge
- JP Morgan Chase Institute
- Korn Ferry Institute
- KPMG Insight
- KPMG: Audit Committee Institute
- ManpowerGroup Insights
- McKinsey Global Institute-Research
- McKinsey Quarterly
- Mercer Insights
- MillwardBrown Insights
- Moody's Analytics
- Oliver Wyman Insights
- PriceWaterhouseCoopers
- PWC strategy&
- PWC strategy+business
- QBE Insurance Knowledge
- RBC Wealth Management - Research & Insights
- Robeco Insights
- Roland Berger
- Russell Reynolds Perspectives
- Smart Manager-Kelly Services
- SpencerStuart
- Standard and Poor's Research & Analysis
- Strategy at Work
- Strategy Institute - Boston Consulting Group-BCG
- TMP Worldwide Innovation
- Towers Watson
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Foundations and Think Tanks
- Adam Smith Institute
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- Inter-American Dialogue
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- LSE Centre for Economic Performance
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- Mercatus Center
- Migration Policy Institute
- Milken Institute
- National Institute of Economic and Industry Research (Australia)
- National Institute of Economic and Social Research (UK)
- New America Foundation
- New Economics
- Peterson Institute for Internacional Economics
- Pew Research Center
- Pimco
- Progressive Policy Institute
- Public Citizen
- RAND Corporation
- Resources for the Future
- Rocky Mountain Institute
- Seven Pillars Institute for Global Finance and Ethics
- Tax Foundation
- Texas Public Policy Foundation
- Urban Institute
- Washington Institute for Near East Policy
- Woodrow Wilson International Center for Scholars
- World Affairs Councils of America
- World Resources Institute