All IASB articles – Page 2
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NewsIASB receives ‘mixed feedback’ to IAS 19 disclosure revamp
Disclosure proposals prompted “rethink” of pensions footnote by reassessing what information was or was not relevant
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NewsPeople 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
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NewsESMA urges IASB to change tack on pensions disclosure proposals
Watchdog wants more mandatory disclosure items
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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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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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NewsDB 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
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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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NewsIASB 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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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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NewsNBIM 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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NewsPeople 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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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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News‘Breakthrough’ as IFRS body proposes sustainability standards board
IFRS Foundation trustees float creation of new board to operate alongside IASB
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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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NewsLAPFF 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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NewsIASB 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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NewsGreek, 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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NewsAccounting roundup: IASB clears COVID-19 lease amendment
Plus: – ESMA cautions over COVID-19 P&L presentation – IIRC launches consultation
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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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NewsIASB 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’
