All IASB articles
-
FeaturesA broader view on corporate pension disclosures
What is not to like? Finally, a principles-based approach to the disclosures in financial statements that aims to cut the clutter and home in on the material that is truly material.
-
Features
Accounting: IASB risks project duplication over sustainability
Looking back, the warning signs were clear. “The trustees of the IFRS Foundation are considering whether [we] should play a role in the development of sustainability reporting standards,” the March 2021 exposure draft explains.
-
News
IASB to mull management commentary, ISSB remit overlap
Eumedion among respondents urging a rethink of management commentary approach
-
Features
Accounting: IASB shortlist of projects hits a snag
The best laid plans of mice and men often go awry. Or so they say. March was supposed to be the month when the International Accounting Standards Board (IASB) whittled down its shortlist of potential standard-setting projects for a final vote in April. But nothing ever goes to plan.
-
News
ISSB launches public consultation on draft sustainability standards
The first of the two standards deals with general sustainability-related disclosure requirements while the second addresses climate-related disclosures
-
News
IFRSs are well-equipped to tackle sustainability reporting challenges, says IASB chair
But ‘there may still be a case to do more’, Barckow added
-
News
IASB receives ‘mixed feedback’ to IAS 19 disclosure revamp
Disclosure proposals prompted “rethink” of pensions footnote by reassessing what information was or was not relevant
-
News
People moves: Former Mercer research head joins comms consultancy
JPES Partners, USS; Nuveen, Detailhandel, Zoetwaren, Just Group, Ninety One, PGIM, EFRAG, ISSB, Robeco, AXA IM, Aeon Investments
-
News
ESMA urges IASB to change tack on pensions disclosure proposals
Watchdog wants more mandatory disclosure items
-
News
Danish pensions lobby hails EU’s IFRS 17 opt-out after ‘fierce battle’
New EU amendment means pension providers can bypass ‘annual cohorts’ grouping requirement
-
News
Accounting round-up: FRC ups enforcement, focuses on DB accounting
Plus: IASB disclosure requirements project; FRC’s feedback statement on non-financial reporting
-
News
DB attribution project prompts warning from IFRS IC chair
The IFRS IC voted to confirm its tentative agenda decision concerning the attribution of periods of service under IAS 19
-
News
Accounting roundup: Full-scale IAS 19 review option; new IOSCO group
Comprehensive review of IAS 19 included as option in IFRS Foundation consultation
-
News
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
-
News
PIRC tackles IAASB over audit expectation gap
‘Auditors have substantial obligations in relation to detecting fraud in an audit, regardless of the expectation gap’
-
News
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
-
News
People moves: New CIO at Credit Suisse Pensionskasse
Credit Suisse, APG, Riverside Company, DWS, IASB, GIB Asset Management, Newton, HSBC GAM, Orchard Street
-
News
IASB urged to add projects on pensions accounting, sustainability reporting
The board is also conducting research into pension benefits that depend on asset return
-
News
‘Breakthrough’ as IFRS body proposes sustainability standards board
IFRS Foundation trustees float creation of new board to operate alongside IASB
-
News
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
