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VADEMÉCUM

Ven conmigo

27

'Calls for a memorandum of understanding to be concluded between Parliament, the Council and the Commission so as to define the conditions of association of the legislators with the work of the monitoring group, if such a group is established at this stage'

'Instructs its President to forward this resolution to the Council, the Commission, the European Central Bank, and the Committee of European Securities Regulators and the governments and parliaments of the Member States'

CICA statement on fair value accounting for investments

The Canadian Institute of Chartered Accountants has issued a Statement on Fair Value Accounting by Paul Cherry, Chair, Canadian Accounting Standards Board. Mr Cherry's message is, in a nutshell, fair value measurement of financial instruments reflects the reality in the marketplace today. Historical cost does not. Don't blame accounting for telling it like it is. Click to Download the Statement (PDF 38k).

De la Comunidad Europea sobre el régimen de mantenimiento del capital

DG Internal Market & Services publishes external feasibility study on an alternative to the capital maintenance regime established by the 2nd Company Law Directive

Statement on Providing Investors with Appropriate and Complete Information on Accounting Frameworks Used to Prepare Financial Statements

http://www.iosco.org/news/pdf/IOSCONEWS112.pdf

OTRAS INTERNACIONALES

Recruiting (and Retaining) the Next Generation Accountant: One University's Experience

http://www.aicpa.org/pubs/jofa/apr2008/recruiting.htm

MBA, CMA, and CPA: Natural Partners in the 150-Hour Requirement

Lori R Fuller, Ph.D., CPA, and Joseph M. Hargadon, Ph.D., CMA, CPA By following a study program that combines college coursework with exam preparation materials, students can complete both the Certified Management Accountant (CMA®) and Certified Public Accountant (CPA) examinations within a year of earning their MBA.

IFRS, Where Are We Now? By Deloitte

http://www.financialexecutives.org/eweb/upload/FEI/IFRSSurveyDeloitte.pdf

IASB Renames IFRS For SMEs- 'IFRS For Private Entities'

http://www.iasb.org/Current+Projects/IASB+Projects/Small+and+Medium-sized+Entities/Meeting+Summaries+and+Observer+Notes/IASB+May+2008.htm

New IFAC Guidance Supports Professional Accountants in Business in Promoting Better Investment Decisions

http://www.ifac.org/MediaCenter/?q=node/view/570

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