All IASB articles – Page 4
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Accounting roundup: Regulator admits failings over HBOS
Plus: New reporting rules for pension gains and losses; Impact of IAS 19 on German asset allocation
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EU Parliament approves plan to dilute asset valuation rules
Transition period planned for new IFRS 9 rules
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Accounting roundup: FRC details corporate governance code review
Plus: Big Four auditors could face £10m fines; IASB plays down involvement in non-financial reporting
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EU and UK insurers flag concerns about liability accounting rules
Freedom of Information request reveals wide-ranging concerns about how new standard was finalised
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Accounting standards body rejects complaint over due diligence
Anonymous complaint alleged that standard-setter had made changes without going through formal processes
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Accounting roundup: ESMA reduces pensions accounting focus
Also: FRC reveals audit quality stats; IASB nears final draft of conceptual framework
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Brexit threat to international accounting standards convergence
Aviva, Legal & General and Prudential urge government to keep local rules in place after Brexit
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Accounting roundup: Reporting reforms and post-Brexit rules
IASB proposes new financial performance measure; ICAEW calls for maintainance of accounting standards
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IASB urged to look again at DB surplus accounting rules
Controversial IFRIC 14 rules need further research, say accounting regulator’s staff
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Beware unrealistic expectations of ESG reporting: IASB chair
IASB has role to play, but leadership needs to come from public authorities
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Sponsors 'must review DB terms' after accounting rule change
IAS19 proposal could affect future sponsor contribution levels and viability of buyout plans, consultants warn
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Pensions accounting in IASB’s sights as disclosure project takes shape
Accounting body proposes removing choice for sponsors to report interest
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Accounting roundup: FRC, GAAP, IFRS, IASB, S&P
UK’s FRC says more work needed before updating GAAP in line with IFRS changes
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People moves: UK trade body names DB policy chief
PLSA, NN Group, IASB, Legg Mason, JP Morgan AM, Union Investment, Natixis, UBS, Deutsche Asset Management, First State, RobecoSAM
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Accounting roundup: FRC sets out 2017 watchlist for shareholders
Watchdog also consults on pension scheme audit guidelines
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IFRS rejects call for guidance on foreign-currency discounting
Committee recommends use of judgement when discounting using thinly-covered bond markets
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Accounting roundup: Reporting body backs down on IAS 19 proposals
IASB accounting framework nears completion; FRC seeks GAAP feedback
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Accounting: Bank trade body warns of backwards step for IFRS 9
New accounting standard could weaken current rules on banks’ loan loss provisions
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Accounting roundup: FRC criticises audit firms' quality
Audit firms require ‘more than just limited improvements’
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Accounting roundup: More illegal dividends unearthed
Dunelm and Hargreaves Lansdown made payments without reporting up-to-date cash balances