Pensions Accounting
Lost in accounting
01 Feb 2012
It looks like 2012 is going to be busy for the International Accounting Standards Board (IASB) as significant projects towards completion, some affecting pensions accounting.
In the first quarter of ...
Updating the update
03 Jan 2012
Our glorious G20 leaders have charged the IASB with two tasks in relation to financial instruments accounting: reduce the complexity of accounting standards for financial instruments; and strengthen...
Leave it to technocrats?
01 Dec 2011
Those who believe that governance by technocrat will solve Italy’s ills should think again. The IASB is currently working on a three-bucket approach for financial asset impairment. The idea is that...
Tactics before strategy?
01 Nov 2011
Finally on 26 July, the International Accounting Standards Board launched its public consultation on the shape of its future agenda. “In particular," it would seem, "IASB is seeking feedback on how...
Greek myths
01 Oct 2011
Unless you managed to enjoy a proper holiday this summer, you cannot fail to have missed the rumbling Greek debt crisis. Hans Hoogervorst’s summer holiday seems to have been neatly bookended on 4...
Pointless chatter
01 Jul 2011
Without any irony, the IASB is about to give you the opportunity to take part in a consultation process on the future shape of its entire work plan. As a 15 June IASB meeting paper explains: “The...
It’s a target, stupid!
01 Jun 2011
Any regular reader of this column would know that the IASB and the US FASB would harldy dare fail to miss their self-assigned 30 June 2011 deadline for convergence of their respective accounting...
Dial-a-psychic
01 May 2011
International Accounting Standards Board (IASB) workplans have tended to be less reliable sources of information than a dial-a-psychic. A perusal of the May 2010 workplan reveals plans to issue a...
The L’Oréal principle
01 Apr 2011
As if the IASB’s pensions project was not already bizarre enough, the 16 February 2011 meeting set the scene for one of the most bewildering exchanges between a board member and the staff yet.
Plan the work, work the plan
01 Mar 2011
Another month, another discussion about other comprehensive income. But more than that, the extraordinary meeting of the International Accounting Standards Board on 2 February served to underline a...
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