DOCUMENTOS
 
 
-Dynamic Provisioning in Spain
Education session by Bank of Spain Representatives (José María Roldan and Jesús Saurina)
Fuente: Banco de España; 06/2009
 
 
 
nuevo!
-Proyecto de norma de "Fair value measurements"
Fuente: IASB - FASB; 19 de Agosto de 2010
-Measurement Uncertainty Analysis Disclosure for Fair Value Measurements
El periodo de comentarios finaliza el 07/09
  -Developing common fair value measurement and disclosure requirements in IFRSs and US GAAP
Fuente: IASB; Julio 2010
-Amortised Cost and Impairment Update on Expert Advisory Panel (EAP) discussions
Fuente: IASB; Mayo 2010
-Own Credit Exposure Draft User Questionnaire
-Fuente: IASB; Mayo 2010
Respuestas al cuestionario hasta 16/07/2010
-Exposure Draft. Fair Value Option for Financial Liabilities
-Snapshot
-FAQ
-Fuente: IASB; Mayo 2010
-Prepared Statement of Sir David Tweedie
-Fuente: IASB; 16/03/10
-Carta al G - 20 del Financial Crisis Advisory Group (FCAG)
-Fuente: FCAG; 4/01/10
 
-Resumen ejecutivo de la IFRS 9
Agenda de reformas del IASB sobre Instrumentos Financieros
-Fuente: IASB; Noviembre de 2009
  
-"Impairment of Financial Assets: Expected Cash Flow Approach"
Candidates for Expert Advisory Panel membership
-Fuente: IASB; Octubre de 2009 		 
 
-Carta del IASC Foundation al G-20
Fuente: IASB; 16 de septiembre de 2009
  
 
-IFRIC D25. Extinguishing liabilities with equitiy instruments
Abierto a comentario público hasta el 05/10/09
-Fuente: IASB; Agosto 2009
  
 
-Exposure Draft ""Classification of Rights Issues"
Abierto a comentario público hasta el 07/09/09
-Fuente: IASB ; Agosto 2009
-Exposure Draft "Discount Rate for Employee Benefits"
Abierto a comentario público hasta el 30/09/09
-Fuente: IASB; Agosto 2009
  
 
-Report of the Financial Crisis Advisory Group
-Fuente: IASB/FASB; Julio 2009
-Borrador Financial Instruments: Classification  and Measurement -Exposure Draft -Draft amendments to IFRSs and guidance -Basis for conclusions
-Fuente: IASB ; Julio 2009
  
 
-Expected loss model. Impairment of Finnacial Assets: Expected cash flow approachs
Abierto a comentario público hasta el 01/09/09
-Fuente: IASB ; Junio 2009
-Credit Risk in Liability Measurement
Abierto a comentario público hasta el 01/09/09
-Fuente: IASB; Junio 2009
  
 
-Exposure Draft Fair Value Measurement
-Basis for conclusions
-Ilustrative examplesAbierto a comentario público hasta el 28/09/09
-Fuente: IASB ; Mayo 2009
  
 
Measuring and disclosing the fair value of financial instruments in markets that are no longer active
Fuente: IASB		  
 
Financial Instruments and Similar items. Application Supplement
-Fuente: Financial Instruments. Joint Working Group of standard setters (JWG)		  
 
-Financial Instruments and Similar items. Preface Draft Standard final
-Fuente: Financial Instruments. Joint Working Group of standard setters (JWG)
Financial Instruments and Similar items. Basis for conclusions
-Fuente: Financial Instruments. Joint Working Group of standard setters (JWG)		  
 


nuevo!
-Public consultation of short selling
-Fuente: European Commission; julio 2010
-Electronic Guidebooks
-Fuente: Committee of European Banking Supervisors (CEBS)
-Application of Disclosure Requirements Related to Financial Instruments in the 2008 Financial Statements
-Fuente: Committee of European Securities Regulators; 30 October 2009
  -An EU Framework for Cross-Border Crisis Management in the Banking Sector
-Fuente: European Commission; octubre 2009
 
-The high-level group on financial supervision in the EU. European Union
-Chaired by Jacques de Larosière, 25 feb 2009
-Brief summary of the de Larosière Report. (31 recommendations)
-Letter of the FIN-USE (Expert Forum of Financial Service Users)
-Communication for the spring European Council
-Fuente: European Commission; febrero-marzo 2009		  
 
-Fair Value Measurements and Disclosures (Topic 820) - Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
-Fuente: FASB; 29 de Junio de 2010
Abierto a comentarios hasta el 07/09/2010
-Carta a la SEC sobre Discussion of Selected Accounting Guidance Relevant to Lehman Accounting Practices
-Fuente: FASB; Abril de 2010

-Accounting Standards Update (Nº 2010-06) Topic 820. Fair Value Measurements and Disclosures
-Fuente: FASB; Enero de 2010
-AICPA National Conference on Current SEC and PCAOB Developments
Robert H. Herz, Chairman, Financial Accounting Standards Board
-Fuente: FASB; 8 de Diciembre de 2009		  
-Proposed ASU—Derivatives and Hedging (Topic 815): Scope Exception Related to Embedded Credit Derivatives
Abierto a comentario público hasta el 12/11/09
-Fuente: FASB; Octubre 2009
-Update No. 2009-12—Fair Value Measurements and Disclosures (Topic 820): Investments in Certain Entities That Calculate Net Asset per Share (or Its Equivalent)
-Fuente: FASB; Octubre 2009
  
 
-Exposure Draft "Fair Value Measurement"
Abierto a comentario público hasta el 12/10/09
-Fuente: FASB; Agosto 2009
  
 
-FASB Staff Position No. FAS 157-4 - Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly
-Fuente: FASB; 09/04/2009
  
 
 
-International Public Sector Accounting Standards (IPSAS). Financial Intruments
1. IPSAS 28: Financial Instruments: Presentation
2. IPSAS 29: Financial Instruments: Recognition and Measurement
3. IPSAS 30: Financial Instruments: Disclosures
-Fuente: IFAC; enero 2010
 
-Auditing Complex Financial Instruments
-Fuente: IFAC; octubre 2009
   
 
 
 
   

-Procyclicality and Accounting Standards. Fair value accounting and standard-setting process
-Fuente: Gilles Zancanaro, Corporate Director Accounting IT and Finance, Bouygues, Paris, France, and Olivier Ramond, Assistant Professor in Finance, Dauphine University, Paris, France
   

-The Case against Fair Value Accounting
-Fuente: Rashad Abdel -khalik, University of Illinois
   
 
 
 
 
   
   
   
-Borrador de carta del EFRAG sobre el Exposure Draft Fair Value Measurements
Abierto a comentario público hasta el 21/09/09
-Fuente: EFRAG; septiembre 2009
   
-Borrador de carta de comentario del EFRAG a la IFRIC D 25
Abierto a comentario público hasta el 29/09/09-Fuente: EFRAG; septiembre 2009
   
-Borrador de carta de respuesta sobre Impairment of Financial Assets: Expected Cash Flow Approach
Abierto a comentario público hasta el 21/08/09
-Fuente: EFRAG; Julio 2009
 
 
-Organización de los mercados de derivados y las cámaras de contrapartida central
-Autor: Javier González Pueyo; Monografía nº 35 (Junio 09) Fuente: CNMV; 19/11/2009
 
-G20 Pittsburgh Summit
-Fuente: G 20; 26/11/2009
-Carta de respuesta a las propuestas del G-20 London del Financial Crisis Advisory Group - FCAG (formado por el IASB y el FASB)
-Fuente: G 20; 29/04/2009		  
 
-The Global Plan for Recovery and Reform
-Fuente: G 20; 02/04/2009
-Declaration of strengthening the financial system
-Fuente: G 20; 02/04/2009
  
 
-Declaration of delivering resources through the international financial institutions
-Fuente: G 20; 02/04/2009
  
 
-Declaration summit of financial markets and the world economy
-Fuente: G 20; 15/11/2008
  
 
-G20 Working Group on Reinforcing International Cooperation and Promoting Integrity in Finantial Markets (WG2). Final Reportt
-Fuente: G 20; 27/03/2009