All accounting articles
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NewsFinancial accounting rules could lower clean-energy returns relative to fossil fuels
Oxford University researchers see banking rules containing ‘structural barrier to achieving net zero in Europe’
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NewsISSB unveils plan to update SASB metrics for global relevance
Although standards are well established as a framework for sustainability reporting, critics say they are too focused on North American capital markets
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NewsDanish pensions lobby hails EU’s IFRS 17 opt-out after ‘fierce battle’
New EU amendment means pension providers can bypass ‘annual cohorts’ grouping requirement
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News‘Unprecedented’ numbers for EFRAG EU standards working groups
Working groups will provide feedback on early draft of EU standards for corporate sustainability reporting
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NewsLegal experts warn on issues with ICAEW dividends guidance
Local Authority Pension Fund Forum has accused the accounting profession of acting like a ‘state within a state’
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NewsAccounting round-up: FRC ups enforcement, focuses on DB accounting
Plus: IASB disclosure requirements project; FRC’s feedback statement on non-financial reporting
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NewsAccounting roundup: Full-scale IAS 19 review option; new IOSCO group
Comprehensive review of IAS 19 included as option in IFRS Foundation consultation
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NewsPIRC tackles IAASB over audit expectation gap
‘Auditors have substantial obligations in relation to detecting fraud in an audit, regardless of the expectation gap’
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NewsIFRS committee to forego project on DB periods of service attribution
Interpretations Committee rules requirements of IAS 19, Employee Benefits are clear
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NewsAlecta CEO underscores need for clarity about carbon price risk
Pension provider calculated that median of IPCC carbon pricing proposals could halve value of equities
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NewsBP chief economist suggests focus on prices rather than climate scenarios
Spencer Dale floats idea of ‘shortcutting’ use of scenarios and turning straight to price metrics
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NewsIASB urged to add projects on pensions accounting, sustainability reporting
The board is also conducting research into pension benefits that depend on asset return
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NewsIAS 1 faces UK endorsement challenge, LAPFF warns FRC
Once the UK leaves EU institutions at the end of this year, accounting standards will be handled by a new UK endorsement body
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NewsESMA to assess German financial reporting system over Wirecard
Watchdog says fintech company’s collapse undermined investor trust in capital markets
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NewsNorway backs down over forcing market valuation for pension funds’ bonds
Decision branded ‘important victory for pension savers’ by financial sector lobby
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NewsEC proposes temporary easing of IFRS 9 credit loss rules
The move is expected to improve the transmission of monetary policy to the wider European economy
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NewsAccounting roundup: ESMA addresses IFRS 9 COVID-19 implications
Plus: IASB delays insurance accounting standard; FRC reports on Kingman implementation progress
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NewsWatchdog sees grounds for ‘urgent’ improvements to ESG reporting
ESMA delivers annual report on corporate reporting enforcement and regulatory activities
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NewsIASB gives go-ahead to hybrid schemes’ potential accounting solution
The board is currently working on a model dubbed the ‘capped ultimate costs adjustment approach’
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NewsDanish FSA tells 25 pension funds to change solvency provisions
Watchdog says unclear what effects the necessary adjustments may have
