All IASB articles – Page 3
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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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NewsAccounting roundup: EFRAG discussion paper gets mixed response
Plus: IASB agenda plans, EU adopts IASB’s amendments
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NewsIASB 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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NewsJoseph 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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NewsAccounting 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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NewsAccounting 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
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NewsAccounting roundup: Guidance issued on pension equality costs
Plus: Hybrid pension plan accounting; Politicians call for break up of ‘big four’; FRC publishes draft plan and budget
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NewsIFRS committee rules on DC refunds for plan sponsors
IFRS Interpretations Committee says discounts on overpayments to DC plans shouldn’t mean DB treatment is necessary
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NewsAccounting roundup: IASB plans changes to hybrid scheme rules
Plus: EFRAG and IASB to report later this year on hybrid discount rate rule; FRC audited Patisserie Valerie accounts
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NewsAccounting roundup: Discount rates on the rise
Also: DB, DC plan definitions under IAS 19; IASB staff still working on DC discount rate anomaly
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NewsAccounting roundup: IASB vice-chair flags insurance asset concerns
Plus: FRC sets out 2019 priorities; Sharon Bowles grills government over accountancy conflicts
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NewsAccounting roundup: Rulemakers risk running out of time, IASB chair warns
Also: UK questioned over EFRAG conflict; PIRC’s concerns over troubled bakery; FRC urges annual reports shake-up
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NewsAccounting roundup: More work needed on ‘too big to fail’ banks
Plus: IASB eyes new pension standard, EU plots financial reporting ‘lab’
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NewsResearchers urge IASB to launch hybrid pension accounting project
Existing pension accounting rules hampering take-up of risk-sharing pension arrangements, consultants argue
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NewsRegulator hits out at Commission’s bid for powers to alter IFRS rules
Carve-ins would negatively affect mutual comparability of companies’ annual accounts, corporate governance body argues
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NewsAccounting body delays work on DB surplus refund rules
International Accounting Standards Board wants its work on the controversial rule aligned with research into DC schemes
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NewsFTSE 100 companies report first pension surplus in 10 years
Changes to longevity and discount rate assumptions among main reasons for rise
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NewsAccounting roundup: IFRS questions EU plans to modify rules
Plus: IASB framework reintroduces prudence; FRC hits back at criticism
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NewsAccounting roundup: FRC wrongly told companies to pay voluntary levy
Also: IASB seeks fix for IAS 19 anomaly; rule changes could prove difficult in Germany
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NewsFormer MEP adds voice to criticism of accounting watchdog
FRC comes under fire as fresh evidence details lobbying bid over public accountability
