SEC.gov | The SEC as the Whistleblower's Advocate

SEC.gov | The SEC as the Whistleblower's Advocate

SEC.gov | SEC Solicits Public Comment on Audit Committee Disclosures

SEC.gov | SEC Solicits Public Comment on Audit Committee Disclosures

Listing Standards for Recovery of Erroneously Awarded Compensation

http://www.sec.gov/rules/proposed/2015/33-9861.pdf

Guidance on accounting for expected credit losses - consultative document

Guidance on accounting for expected credit losses - consultative document

World Watch Issue 2, 2013 PWC

World Watch Issue 2, 2013

SEC.gov | Keynote Address at Columbia Law School Conference on Current Issues in Securities Regulation: The ‘Hot’ Topics

SEC.gov | Keynote Address at Columbia Law School Conference on Current Issues in Securities Regulation: The ‘Hot’ Topics

Lack of international financial markets regulation causing corruption

Lack of international financial markets regulation causing corruption

IFRS Accounting Choices: An Impediment To Financial Statement Comparability

Standard & Poor's Global Credit Portal

IASB Consults on Its Core Principles - a Unique Opportunity, says KPMG [feedly]

Visit website

Audit reforms “nudge” in right direction but leave many unsatisfied

See full Article: http://www.accountancyage.com/aa/analysis/2264380/audit-reforms-nudge-in-right-direction-but-leave-many-unsatisifed

Corporate watchdog ASIC to crack down on companies' briefings to analysts - Business - ABC News (Australian Broadcasting Corporation)

http://www.abc.net.au/news/2013-07-08/asic-to-crack-down-on-corporate-briefings/4805222?section=business

The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing

One of the greatest threats to future global prosperity is a lack of key infrastructure in both emerging and developed economies. In response, Oliver Wyman’s Global Risk Center is participating in the Organisation for Economic Cooperation and Development’s “Institutional Investors and Long-Term Investment” project. This research effort is exploring how best to stimulate long-term infrastructure investment by institutional investors such as pension funds, insurance companies, and sovereign wealth funds.

The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing is one of the reports emerging from this project. This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and pension funds and how they may impact long-term investing by these institutions. It focuses mainly on the impact of risk-based solvency requirements and concludes that strict fair value and risk-based solvency rules should be used with caution since they can lead to pro-cyclical investment behavior, such as the fire-sale of assets in market downturns.

Visit Report page: http://www.oliverwyman.com/the-effect-of-solvency-regulations-and-accounting.htm#.Ud5216z4Xms

Deloitte: Auditor voices and views from the European Union

IASPlus

The future of internal audit is now

Increasing relevance by turning risk into results In January 2012, we commissioned Forbes Insights to conduct a global survey about the evolving role of internal audit. From that research, we learned that 75% of respondents believe strong risk management has a positive impact on long-term earnings performance. An equal number believe their internal audit function has a positive impact on overall risk management efforts. See full Article.

IFRS 10 - Consolidated Financial Statements

International Financial : Reporting Standards (IFRS)

Deloitte - What is IFRS?

Ernst & Young comment on future of financial reporting proposals

Yesterday, the comment period closed to give feedback to the UK Accounting Standards Board’s (ASB) proposals for the future of financial reporting in the UK and Ireland.

Andrew Davies, Leader of Financial Accounting Advisory Services in the UK and Ireland at Ernst & Young said:”We support the ASB’s proposals for a mandatory implementation date of 1 January 2015 for the revised reporting framework proposals. We also agree that early adoption is permitted for periods beginning after the date of publication of the standards.

See full Press Release.

Impairment - assessing the impact of the new proposal

This IFRS Practical Matters provides a summary of the currently proposed "three-bucket" credit impairment approach and our views on the next steps for financial institutions.>

Ver Documento, en formato pdf.