All International Financial Reporting Standards (IFRS) articles – Page 3
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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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IFRS committee to forego project on DB periods of service attribution
Interpretations Committee rules requirements of IAS 19, Employee Benefits are clear
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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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Standard-setters outline ‘vision’ for ESG corporate reporting solution
Quintet says ‘conditions are ripe for the development of a market-based and globally coherent solution for sustainability disclosure standards’
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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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EC proposes temporary easing of IFRS 9 credit loss rules
The move is expected to improve the transmission of monetary policy to the wider European economy
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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 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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Accounting roundup: Committee warns on DB-DC ‘blurred lines’
Plus: FRC maps out its plan to transition to the Audit, Reporting and Governance Authority; Change to accounting rules for multi-employer pension schemes
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Life expectancy will continue to fall in 2019: KPMG
Longevity swap contracts could be ‘out of the money’ given major shifts in data on life expectancy, warns accountancy group
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IFRS 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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Politicians warn on UK audit sector’s Brexit preparations
‘UK law must prevail’ if there is a clash between UK and international standards, peers say
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UK companies to keep EU accounting standards post-Brexit
Government proposes powers to adopt EU-led standards beyond the UK’s exit from the bloc
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Accounting 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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Accounting 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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Accounting roundup: IASB vice-chair flags insurance asset concerns
Plus: FRC sets out 2019 priorities; Sharon Bowles grills government over accountancy conflicts