All International Accounting Standards Board articles
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NewsIASB 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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IASB urged to add projects on pensions accounting, sustainability reporting
The board is also conducting research into pension benefits that depend on asset return
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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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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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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’
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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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Accounting roundup: FRC raises going concern sign-off standards
Watchdog says auditors face ‘significantly stronger requirements’
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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
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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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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
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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: IASB vice-chair flags insurance asset concerns
Plus: FRC sets out 2019 priorities; Sharon Bowles grills government over accountancy conflicts
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Corporate reporting bodies aim for alignment on sustainability standards
New two-year project responds to market demand
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Chief executive of audit watchdog to step down amid independent probe
Stephen Haddrill has led the Financial Reporting Council since 2009
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Researchers urge IASB to launch hybrid pension accounting project
Existing pension accounting rules hampering take-up of risk-sharing pension arrangements, consultants argue
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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
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UBS proposes alternative approach to liability calculations
Actuaries supportive but call for more work on ‘deficit repair’ idea
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Accounting roundup: IFRS questions EU plans to modify rules
Plus: IASB framework reintroduces prudence; FRC hits back at criticism
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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
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Accounting roundup: Regulator admits failings over HBOS
Plus: New reporting rules for pension gains and losses; Impact of IAS 19 on German asset allocation
