All International Accounting Standards Board (IASB) articles – Page 5
-
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
-
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
-
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
-
News
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
-
NewsAccounting roundup: Discount rates on the rise
Also: DB, DC plan definitions under IAS 19; IASB staff still working on DC discount rate anomaly
-
NewsAccounting roundup: IASB vice-chair flags insurance asset concerns
Plus: FRC sets out 2019 priorities; Sharon Bowles grills government over accountancy conflicts
-
NewsCorporate reporting bodies aim for alignment on sustainability standards
New two-year project responds to market demand
-
News
Chief executive of audit watchdog to step down amid independent probe
Stephen Haddrill has led the Financial Reporting Council since 2009
-
News
Accounting 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
-
News
Accounting roundup: More work needed on ‘too big to fail’ banks
Plus: IASB eyes new pension standard, EU plots financial reporting ‘lab’
-
NewsResearchers urge IASB to launch hybrid pension accounting project
Existing pension accounting rules hampering take-up of risk-sharing pension arrangements, consultants argue
-
News
Regulator 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
-
News
Accounting 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
-
News
FTSE 100 companies report first pension surplus in 10 years
Changes to longevity and discount rate assumptions among main reasons for rise
-
NewsUBS proposes alternative approach to liability calculations
Actuaries supportive but call for more work on ‘deficit repair’ idea
-
NewsAccounting roundup: IFRS questions EU plans to modify rules
Plus: IASB framework reintroduces prudence; FRC hits back at criticism
-
News
Accounting roundup: FRC wrongly told companies to pay voluntary levy
Also: IASB seeks fix for IAS 19 anomaly; rule changes could prove difficult in Germany
-
News
Carillion: Politicians press accounting watchdog over 'going concern' rules
Politicians flag LAPFF’s long-running dispute with Financial Reporting Council as part of Carillion inquiry
-
News
Former MEP adds voice to criticism of accounting watchdog
FRC comes under fire as fresh evidence details lobbying bid over public accountability
-
News
Accounting roundup: Regulator admits failings over HBOS
Plus: New reporting rules for pension gains and losses; Impact of IAS 19 on German asset allocation
