All International Accounting Standards Board articles
-
NewsSwiss 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
-
News
Accounting round-up: FRC ups enforcement, focuses on DB accounting
Plus: IASB disclosure requirements project; FRC’s feedback statement on non-financial reporting
-
News
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
-
News
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
-
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
-
News
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
-
News
IASB green light to revamp IAS 19 disclosure requirements
Plus: EU adopts proposal package for new IFRS 9 rule book; Amendements to IFRS 17
-
News
IASB 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’
-
News
FTSE 100 firms urged to check group, parent assets balance
Corporate governance specialist says companies should prominently display a parent company balance sheet
-
News
Accounting roundup: FRC raises going concern sign-off standards
Watchdog says auditors face ‘significantly stronger requirements’
-
News
Accounting 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
-
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
-
News
Accounting 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
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
-
News
Accounting roundup: IASB vice-chair flags insurance asset concerns
Plus: FRC sets out 2019 priorities; Sharon Bowles grills government over accountancy conflicts
-
News
Corporate 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
Researchers 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
UBS proposes alternative approach to liability calculations
Actuaries supportive but call for more work on ‘deficit repair’ idea
