All IASB articles
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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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IASB to seek views on future workplan; FRC sets out budget, priorities
The FRC said its projected spend for the coming year amounts to £52.2m (€60.7m). DB schemes are expected to contribute £1.2m under the pension scheme levy
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PIRC 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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NBIM backs IFRS idea for new SSB, for financially material info
Other institutions could be better placed to cater for interests of broader set of stakeholders, says SWF
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People moves: New CIO at Credit Suisse Pensionskasse
Credit Suisse, APG, Riverside Company, DWS, IASB, GIB Asset Management, Newton, HSBC GAM, Orchard Street
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IASB 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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‘Breakthrough’ as IFRS body proposes sustainability standards board
IFRS Foundation trustees float creation of new board to operate alongside IASB
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IAS 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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LAPFF warns IASB proposals fail to satisfy UK post-Brexit legal test
The forum said that without ‘further substantial changes’ the new IFRS ‘as it stands is un-endorseable’.
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IASB green light to revamp IAS 19 disclosure requirements
Plus: EU adopts proposal package for new IFRS 9 rule book; Amendements to IFRS 17
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Greek, Italian lenders receive capital boost from EU IFRS 9
‘Provision to market participants of continuous information on banks’ exposures and asset quality is crucial’
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Accounting roundup: IASB clears COVID-19 lease amendment
Plus: – ESMA cautions over COVID-19 P&L presentation – IIRC launches consultation
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Accounting roundup: ESMA addresses IFRS 9 COVID-19 implications
Plus: IASB delays insurance accounting standard; FRC reports on Kingman implementation progress
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IASB votes to pause work on IFRIC 14 project, rethinks way forward
‘The IASB have been struggling with this for some time, but there are no easy answers’
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IASB 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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Accounting roundup: EFRAG discussion paper gets mixed response
Plus: IASB agenda plans, EU adopts IASB’s amendments
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IASB agrees DB pensions disclosures package
The IASB board decided to take a blank page approach to explore whether new or different information about employee benefits would be more effective
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Joseph Mariathasan: Shareholders or stakeholders?
Corporations are able to operate without the impact of their activities fully priced into their profit and loss statements
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Accounting standards board approves changes to DB reporting methods
The IASB sought to address complaints that pensions accounting rules ‘often do not meet the primary objectives’ of accountants and analysts
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Accounting body could drop hybrid scheme work, IASB warns
The international standard setter is looking for help from the European Financial Reporting Advisory Group to inform its work on accounting for hybrid pension funds
