All International Accounting Standards Board (IASB) articles – Page 4
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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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IAS 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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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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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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News
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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NewsAccounting roundup: IASB clears COVID-19 lease amendment
Plus: – ESMA cautions over COVID-19 P&L presentation – IIRC launches consultation
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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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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’
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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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News
Accounting 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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News
FTSE 100 firms urged to check group, parent assets balance
Corporate governance specialist says companies should prominently display a parent company balance sheet
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NewsAccounting roundup: FRC raises going concern sign-off standards
Watchdog says auditors face ‘significantly stronger requirements’
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News
Joseph 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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News
Accounting 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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News
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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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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NewsAccounting roundup: Discount rates on the rise
Also: DB, DC plan definitions under IAS 19; IASB staff still working on DC discount rate anomaly
