All International Accounting Standards Board (IASB) articles – Page 3
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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.
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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
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News
IASB pushes back final vote on climate-reporting project
Shortlist of potential projects includes climate-related risks, cryptocurrencies, pollutant-pricing mechanisms, and the statement of cash flows
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IFRSs are well-equipped to tackle sustainability reporting challenges, says IASB chair
But ‘there may still be a case to do more’, Barckow added
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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
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News
IASB calls a halt to IFRIC 14 DB refund project
A total of 11 IASB members out of 12 backed the decision to cease work on the project
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UK, EU DB accounting position broadly favourable, consultants say
Accounting experts at WTW reported discount rates across a range of plan maturities of between 1.8% and 2% per annum
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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
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News
Sustainability reporting poses new challenges for standard setters, stakeholders
Connectivity between the IASB’s work and the ISSB’s efforts was ‘the elephant in the room’
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ESMA urges IASB to change tack on pensions disclosure proposals
Watchdog wants more mandatory disclosure items
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Swiss roundup: Govt consults on new accounting rules for Compenswiss
Plus: Occupational pensions’ interest rate stays at 1%; Commitments to fight climate change in developing countries
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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
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Accounting 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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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
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Accounting 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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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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PIRC 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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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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News
People 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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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