No Facebook de Clark Kent, fotos da infância e um recado da sua mãe, para comprar leite quando voltar de Saturno.
Fonte: aqui
13 outubro 2010
Rir é o melhor remédio
No Facebook de Clark Kent, fotos da infância e um recado da sua mãe, para comprar leite quando voltar de Saturno.
Fonte: aqui
Links
Ciclo Menstrual e compra por impulso
Tempo para formar um hábito: de 18 dias a 254 dias
Aversão a perda no tenis
Racionalidade do goleiro no penalti
Menina gasta mais que menino
Estudo mostra que crianças com menos de 10 anos são mais hábeis com tecnologia do que com leitura ou escrita
Cliente, ponto de venda e ciência da compra
Tempo para formar um hábito: de 18 dias a 254 dias
Aversão a perda no tenis
Racionalidade do goleiro no penalti
Menina gasta mais que menino
Estudo mostra que crianças com menos de 10 anos são mais hábeis com tecnologia do que com leitura ou escrita
Cliente, ponto de venda e ciência da compra
Teste #365
O anunciado presidente do Iasb, a partir de 2011, é graduado em:
Contabilidade
Economia
História
Resposta do Anterior: Alemanha. Fonte: aqui
Contabilidade
Economia
História
Resposta do Anterior: Alemanha. Fonte: aqui
Notícias sobre o novo chefe do Iasb XI
O texto menos convencional foi do Financial Times, que destaca o fato de não ser um contador e publica também uma foto não convencional de Hans hoogervorst:
The non-accountant at the IASB - Jennifer Thompson - Oct 12 15:20.
Call off the search. After a year-long global quest and the examination of more than 300 applications, the International Accounting Standards Board has found its man.
And he’s not an accountant. He’s this man:
Hans Hoogervorst, the former Dutch Minister of Finance, will succeed Sir David Tweedie as chairman of the IASB at the end of June next year. Ian Mackintosh, current chairman of the UK Accounting Standards Board, will become vice-chairman.
From the press release:
Hans is a senior and well-respected securities regulator who has a strong record defending the principles of transparency and independence. Ian is an accomplished accounting expert and international standard-setter.
And from Sir David Tweedie:
Their skill sets are entirely complementary. This is an excellent outcome.
So there you have it.
Hoogervorst and Mackintosh will certainly have a rather big job on their hands — not least driving forward international accounting convergence.
There are also relationships to be managed closer to home. The IASB came under fire earlier this year from L’Autorité des Normes Comptables, a new accounting standards body, concerning new lease accounting and governance.
So for the moment, it could well pay off to be a diplomat, not a beancounter at IASB HQ
The non-accountant at the IASB - Jennifer Thompson - Oct 12 15:20.
Call off the search. After a year-long global quest and the examination of more than 300 applications, the International Accounting Standards Board has found its man.
And he’s not an accountant. He’s this man:
Hans Hoogervorst, the former Dutch Minister of Finance, will succeed Sir David Tweedie as chairman of the IASB at the end of June next year. Ian Mackintosh, current chairman of the UK Accounting Standards Board, will become vice-chairman.
From the press release:
Hans is a senior and well-respected securities regulator who has a strong record defending the principles of transparency and independence. Ian is an accomplished accounting expert and international standard-setter.
And from Sir David Tweedie:
Their skill sets are entirely complementary. This is an excellent outcome.
So there you have it.
Hoogervorst and Mackintosh will certainly have a rather big job on their hands — not least driving forward international accounting convergence.
There are also relationships to be managed closer to home. The IASB came under fire earlier this year from L’Autorité des Normes Comptables, a new accounting standards body, concerning new lease accounting and governance.
So for the moment, it could well pay off to be a diplomat, not a beancounter at IASB HQ
Notícias sobre o novo chefe do Iasb X
Aqui, no endereço oficial do Iasb:
Trustees appoint Hans Hoogervorst to succeed Sir David Tweedie
12 October 2010
The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), today announced the appointment of Hans Hoogervorst as chairman and Ian Mackintosh as vice-chairman of the IASB.
Mr Hoogervorst will succeed Sir David Tweedie on his retirement as chairman of the IASB at the end of June 2011. He is currently chairman of the Netherlands Authority for the Financial Markets (AFM), the Dutch securities and market regulator, chairman of the Technical Committee of the International Organization of Securities Commissions (IOSCO) and co-chair of the Financial Crisis Advisory Group (FCAG), an independent body of senior leaders formed to advise accounting standard-setters on their response to the global financial crisis. He will step down from all his present positions in order to join the IASB.
Mr Mackintosh, a former chief accountant of the Australian Securities and Investment Commission, has more than 30 years experience of national and international accounting standard-setting. He is currently chairman of the UK Accounting Standards Board and chairman of the group of national accounting standard-setters, a body in which more than 20 national and regional accounting standard-setting organisations participate.
Under the 10-year leadership of Sir David Tweedie, the IASB has succeeded in establishing International Financial Reporting Standards (IFRSs) as the accepted set of financial reporting standards in more than 100 countries. As the organisation’s second decade begins, the goal of a single, high-quality and globally accepted set of accounting standards is within reach. The new chairman brings a strong understanding of, and an ability to navigate through, the challenges facing the IASB on the path to global IFRS adoption.
Mr Mackintosh’s significant experience in the standard-setting field will assist the IASB as it seeks to establish IFRSs as the global standard. Both Mr Hoogervorst and Mr Mackintosh have demonstrated a firm commitment to protecting the independence of the standard-setting process and acting in the interest of investors and other stakeholders.
The appointments mark the end of a nearly year-long international search process. Trustees sought nominations from more than 500 stakeholder organisations, considered more than 300 candidates from 28 countries before compiling a reduced list of 45 individuals from 20 countries. The appointments were unanimously approved by Trustees during their October 12 and 13 meeting in Seoul, Republic of Korea.
Commenting on the appointments, Tommaso Padoa-Schioppa, chairman of the Trustees said:
Sir David Tweedie, current chairman of the IASB said:
Hans Hoogervorst, chairman-elect of the IASB said:
Ian Mackintosh, vice-chairman-elect of the IASB said:
Further information related to the appointment process is available from the IFRS Foundation website at www.ifrs.org.
Biography for Hans Hoogervorst
Mr Hoogervorst is chairman of the executive board, the Netherlands Authority for the Financial Markets (AFM), chairman of the IOSCO technical committee, co-chair of the Financial Crisis Advisory Group to the International Accounting Standards Board and chair of the IFRS Foundation Monitoring Board.
Between 1998 and 2007 Mr Hoogervorst held a number of positions in the Dutch Government, including minister of finance, minister of health, welfare and sport, and state secretary for social affairs. Prior to this Mr Hoogervorst served both as a member and senior policy advisor to the Dutch Parliament and the Ministry of Finance. He also spent three years as a banking officer for the National Bank of Washington in Washington, DC.
Mr Hoogervorst holds a Masters degree in modern history (University of Amsterdam, 1981) and a Master of Arts degree in international relations (Johns Hopkins University school of advanced international relations, majoring in international economics and Latin American studies).
Biography for Ian Mackintosh
Ian Mackintosh is chair of the UK Accounting Standards Board.
Originally from New Zealand, Ian has spent much of his career in Australia, first with Coopers & Lybrand and later as a consultant in his own practice. In November 2000, he was appointed Chief Accountant of the Australian Securities and Investment Commission and following that was Manager, Financial Management, South Asia at the World Bank.
Mr Mackintosh has played an active role in standard-setting since 1983. He was a member, and later Deputy Chairman, of the Australian Accounting Standards Board, as well as chairing its Urgent Issues Group. Mr Mackintosh is also a member of the International Accounting Standards Board's Standards Advisory Council. He has substantial public sector experience, having chaired both the Australian Public Sector Accounting Standards Board and the IFAC Public Sector Committee.
Trustees appoint Hans Hoogervorst to succeed Sir David Tweedie
12 October 2010
The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), today announced the appointment of Hans Hoogervorst as chairman and Ian Mackintosh as vice-chairman of the IASB.
Mr Hoogervorst will succeed Sir David Tweedie on his retirement as chairman of the IASB at the end of June 2011. He is currently chairman of the Netherlands Authority for the Financial Markets (AFM), the Dutch securities and market regulator, chairman of the Technical Committee of the International Organization of Securities Commissions (IOSCO) and co-chair of the Financial Crisis Advisory Group (FCAG), an independent body of senior leaders formed to advise accounting standard-setters on their response to the global financial crisis. He will step down from all his present positions in order to join the IASB.
Mr Mackintosh, a former chief accountant of the Australian Securities and Investment Commission, has more than 30 years experience of national and international accounting standard-setting. He is currently chairman of the UK Accounting Standards Board and chairman of the group of national accounting standard-setters, a body in which more than 20 national and regional accounting standard-setting organisations participate.
Under the 10-year leadership of Sir David Tweedie, the IASB has succeeded in establishing International Financial Reporting Standards (IFRSs) as the accepted set of financial reporting standards in more than 100 countries. As the organisation’s second decade begins, the goal of a single, high-quality and globally accepted set of accounting standards is within reach. The new chairman brings a strong understanding of, and an ability to navigate through, the challenges facing the IASB on the path to global IFRS adoption.
Mr Mackintosh’s significant experience in the standard-setting field will assist the IASB as it seeks to establish IFRSs as the global standard. Both Mr Hoogervorst and Mr Mackintosh have demonstrated a firm commitment to protecting the independence of the standard-setting process and acting in the interest of investors and other stakeholders.
The appointments mark the end of a nearly year-long international search process. Trustees sought nominations from more than 500 stakeholder organisations, considered more than 300 candidates from 28 countries before compiling a reduced list of 45 individuals from 20 countries. The appointments were unanimously approved by Trustees during their October 12 and 13 meeting in Seoul, Republic of Korea.
Commenting on the appointments, Tommaso Padoa-Schioppa, chairman of the Trustees said:
I am delighted that we have succeeded in identifying a strong team to lead the IASB in its second decade. Hans is a senior and well-respected securities regulator who has a strong record defending the principles of transparency and independence. Ian is an accomplished accounting expert and international standard-setter.
In announcing the appointments, I would also like to express my deep thanks to Sir David Tweedie, who through a combination of personal determination and limitless energy has transformed the international financial reporting landscape.
Finally, I want to thank Sir Bryan Nicholson, who as chairman of the Trustees’ nominating committee led the search process to a successful conclusion.
Sir David Tweedie, current chairman of the IASB said:
I am delighted that the Trustees have chosen Hans, supported by Ian, to lead the IASB. I got to know Hans when he co-led the Financial Crisis Advisory Group and I have worked with Ian for many years. Their skill sets are entirely complementary. This is an excellent outcome.
Hans Hoogervorst, chairman-elect of the IASB said:
As a securities and market regulator I have investor protection in my DNA. I strongly believe that a global set of accounting standards, set for investors by an independent standard-setter, is an essential component for the world’s financial markets. These will remain my priorities.
The IFRS story is a remarkable one. I relish the opportunity to build on the great work of Sir David Tweedie and to lead the organisation into a second decade of success.
Ian Mackintosh, vice-chairman-elect of the IASB said:
I welcome the opportunity to serve as vice-chairman of the IASB, and to work with Hans and my new colleagues on the Board in developing the highest quality standards.
As a national standard-setter and someone long involved in the standard-setting process I understand the challenges facing the organisation. I am strongly committed to the cause of global standards.
Further information related to the appointment process is available from the IFRS Foundation website at www.ifrs.org.
Biography for Hans Hoogervorst
Mr Hoogervorst is chairman of the executive board, the Netherlands Authority for the Financial Markets (AFM), chairman of the IOSCO technical committee, co-chair of the Financial Crisis Advisory Group to the International Accounting Standards Board and chair of the IFRS Foundation Monitoring Board.
Between 1998 and 2007 Mr Hoogervorst held a number of positions in the Dutch Government, including minister of finance, minister of health, welfare and sport, and state secretary for social affairs. Prior to this Mr Hoogervorst served both as a member and senior policy advisor to the Dutch Parliament and the Ministry of Finance. He also spent three years as a banking officer for the National Bank of Washington in Washington, DC.
Mr Hoogervorst holds a Masters degree in modern history (University of Amsterdam, 1981) and a Master of Arts degree in international relations (Johns Hopkins University school of advanced international relations, majoring in international economics and Latin American studies).
Biography for Ian Mackintosh
Ian Mackintosh is chair of the UK Accounting Standards Board.
Originally from New Zealand, Ian has spent much of his career in Australia, first with Coopers & Lybrand and later as a consultant in his own practice. In November 2000, he was appointed Chief Accountant of the Australian Securities and Investment Commission and following that was Manager, Financial Management, South Asia at the World Bank.
Mr Mackintosh has played an active role in standard-setting since 1983. He was a member, and later Deputy Chairman, of the Australian Accounting Standards Board, as well as chairing its Urgent Issues Group. Mr Mackintosh is also a member of the International Accounting Standards Board's Standards Advisory Council. He has substantial public sector experience, having chaired both the Australian Public Sector Accounting Standards Board and the IFAC Public Sector Committee.
Notícias sobre o novo chefe do Iasb IX
The new International Accounting Standards Board (IASB) chairman must be part-politician and part-technician, a head of the IASB’s oversight committee has said.
Tommaso Padoa-Schioppa, chairman of the IASB trustees, said the newly-elected IASB chairman Hans Hoogervorst, who will replace Sir David Tweedie in June next year, has the right mix of political and technical experience needed to move the body forward.
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“Some of the key challenges facing the organisation in the next two or three years are technical but also highly political,” he said.
The nationality of the candidates was not a factor in the final decision, he told Accountancy Age from Seoul.
“The discussion…was not one where geographical factors played a significant role, it was much more about the profile and what sort of person the IASB would need in the coming years,” he said.
“The final decision gives a blend of political and policy-making experience, negotiating ability and leadership technical, expertise that I think that was seen by all trustees as the lend we need for the future.”
Hoogervorst will begin his new post just as the US is in the final stages of deciding whether to adopt international standards. The IASB has been trying to harmonise international and US accounting rules despite differences in how the two boards account for financial instruments.
Padoa-Schioppa said Hoogervorst had strong US connections.
“Hans has excellent relationships in the United States, he has co-chaired with Harvey Goldstein on the Financial Crisis Advisory Group.
He has a very strong relationship with [US Securities and Exchange Commission chairman] Mary Schapiro and he chairs the International Organisation of Securities Commissions (IOSCO) committee. He has lived in the US and worked there.”
Hoogervorst will also have to navigate a changing political landscape when he begins, with Japan, Argentina, Canada, Mexico and South Korea officially switching to international accounting rules in the next twelve months.
Hoogervorst said he had investor protection “in my DNA”.
“I strongly believe that a global set of accounting standards, set for investors by an independent standard-setter, is an essential component for the world’s financial markets. These will remain my priorities,” he said.
He will also have to work with European finance ministers, who have had a rocky relationship with the IASB since adopting of international accounting rules in 2005. The IASB has so far resisted pressure from Europe to change its accounting rules to meet regulatory needs.
Padoa-Schioppa believes Hoogervorst will be a balanced chairman who will not always agree with regulators.
“There are some regulators concerned with financial stability which may have in some cases different views as to what the best accounting methods will be, just as tax authorities will have accounting rules which are different,” he said
“The credentials of Hans are fully in line with the mission of IASB.”
He will be joined by the UK Accounting Standards Board’s current chairman Ian Mackintosh, who as appointed to the newly-created vice chairman position. Speaking from Seoul, Mackintosh said he had really enjoyed working at the ASB “and working with the fine folk involved with it”.
In an earlier statement he said he has been long-involved in the standard-setting process and understands the challenges facing the organisation.
“I am strongly committed to the cause of global standards,” he said.
Baroness Hogg, chairman of the UK’s reporting regulator, the Financial Reporting Council, congratulated Ian on his appointment and said he would join the IASB at a critical time for international standards.
New IASB chairman must be part-politician, says trustee chief
"The final decision gives a blend of political and policy making experience" trustee head Tommaso Padoa-Schioppa tells Accountancy Age
Mario Christodoulou - Accountancy Age, 12 Oct 2010
Tommaso Padoa-Schioppa, chairman of the IASB trustees, said the newly-elected IASB chairman Hans Hoogervorst, who will replace Sir David Tweedie in June next year, has the right mix of political and technical experience needed to move the body forward.
Advertisement
“Some of the key challenges facing the organisation in the next two or three years are technical but also highly political,” he said.
The nationality of the candidates was not a factor in the final decision, he told Accountancy Age from Seoul.
“The discussion…was not one where geographical factors played a significant role, it was much more about the profile and what sort of person the IASB would need in the coming years,” he said.
“The final decision gives a blend of political and policy-making experience, negotiating ability and leadership technical, expertise that I think that was seen by all trustees as the lend we need for the future.”
Hoogervorst will begin his new post just as the US is in the final stages of deciding whether to adopt international standards. The IASB has been trying to harmonise international and US accounting rules despite differences in how the two boards account for financial instruments.
Padoa-Schioppa said Hoogervorst had strong US connections.
“Hans has excellent relationships in the United States, he has co-chaired with Harvey Goldstein on the Financial Crisis Advisory Group.
He has a very strong relationship with [US Securities and Exchange Commission chairman] Mary Schapiro and he chairs the International Organisation of Securities Commissions (IOSCO) committee. He has lived in the US and worked there.”
Hoogervorst will also have to navigate a changing political landscape when he begins, with Japan, Argentina, Canada, Mexico and South Korea officially switching to international accounting rules in the next twelve months.
Hoogervorst said he had investor protection “in my DNA”.
“I strongly believe that a global set of accounting standards, set for investors by an independent standard-setter, is an essential component for the world’s financial markets. These will remain my priorities,” he said.
He will also have to work with European finance ministers, who have had a rocky relationship with the IASB since adopting of international accounting rules in 2005. The IASB has so far resisted pressure from Europe to change its accounting rules to meet regulatory needs.
Padoa-Schioppa believes Hoogervorst will be a balanced chairman who will not always agree with regulators.
“There are some regulators concerned with financial stability which may have in some cases different views as to what the best accounting methods will be, just as tax authorities will have accounting rules which are different,” he said
“The credentials of Hans are fully in line with the mission of IASB.”
He will be joined by the UK Accounting Standards Board’s current chairman Ian Mackintosh, who as appointed to the newly-created vice chairman position. Speaking from Seoul, Mackintosh said he had really enjoyed working at the ASB “and working with the fine folk involved with it”.
In an earlier statement he said he has been long-involved in the standard-setting process and understands the challenges facing the organisation.
“I am strongly committed to the cause of global standards,” he said.
Baroness Hogg, chairman of the UK’s reporting regulator, the Financial Reporting Council, congratulated Ian on his appointment and said he would join the IASB at a critical time for international standards.
New IASB chairman must be part-politician, says trustee chief
"The final decision gives a blend of political and policy making experience" trustee head Tommaso Padoa-Schioppa tells Accountancy Age
Mario Christodoulou - Accountancy Age, 12 Oct 2010
Notícias sobre o novo chefe do Iasb VIII
Bruselas, 12 oct (EFECOM).- El ex ministro holandés Hans Hoogervorst fue elegido hoy presidente del Consejo de Normas Internacionales de Contabilidad (IASB, por sus siglas en inglés), el organismo que establece los principios contables que se emplean en un centenar de países, entre ellos los Veintisiete de la UE.
La tarea principal de Hoogervorst en la segunda década de vida del IASB será la de ampliar los estándares internacionales de información financiera (IFRS, siglas en inglés), que no son empleados en Estados Unidos, explicó el consejo en una nota de prensa.
Hoogervorst, que en la actualidad preside la comisión de valores holandesa, sucederá a partir de junio a sir David Tweedie, que ha ocupado el puesto durante una década, mientras que Ian Mackintosh, antiguo jefe de contabilidad del organismo regulador australiano y actual presidente de la junta de estandarización de normas de contabilidad británica, hará lo propio como vicepresidente.
El nombramiento de un político para un trabajo antes desempeñado por un tecnócrata se ha interpretado como un reflejo de la importancia política y la controversia alcanzadas por la contabilidad financiera a raíz de la crisis económica.
El comisario europeo de Mercado Interior y Servicios Financieros, Michel Barnier, celebró el nombramiento del antiguo ministro de Finanzas holandés en un comunicado y expresó su confianza en trabajar con él para cumplir el compromiso alcanzado en el G20 de lograr una mayor convergencia global en reglas de contabilidad.
"En particular, deseo que la US Securities and Exchange Commission (SEC, regulador bursátil estadounidense) apruebe el empleo de las normas IFRS por sus usuarios nacionales, lo que debería suceder en 2011", dijo Barnier.
"IFRS es la única opción creíble si queremos crear un marco único de contabilidad para las compañías cotizadas de todo el mundo". añadió.
Sin embargo, el Congreso estadounidense mantiene ciertas cautelas ante una pérdida de soberanía del organismo nacional en este sentido, por lo que el nuevo presidente del Consejo de Normas Internacionales de Contabilidad tendrá que desplegar sus habilidades para lograr este cambio, según los analistas. EFECOM
Ex ministro holandés presidirá el organismo mundial de normas de contabilidad
12/10/2010 - Agencia EFE - Servicio Económico
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