All International Accounting Standards Board (IASB) articles – Page 3
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FeaturesA broader view on corporate pension disclosures
What is not to like? Finally, a principles-based approach to the disclosures in financial statements that aims to cut the clutter and home in on the material that is truly material.
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NewsIASB advisor warns on challenges posed by draft ISSB climate-reporting rules
Disclosure obligations proposed by ISSB would be ‘extremely difficult to model’
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NewsIASB to decide pensions disclosure project next steps in September
Chair warns of danger of extending the scope of the project beyond that originally envisaged at the start of the project
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FeaturesAccounting: IASB risks project duplication over sustainability
Looking back, the warning signs were clear. “The trustees of the IFRS Foundation are considering whether [we] should play a role in the development of sustainability reporting standards,” the March 2021 exposure draft explains.
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News
IASB to mull management commentary, ISSB remit overlap
Eumedion among respondents urging a rethink of management commentary approach
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FeaturesAccounting: 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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NewsISSB 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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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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News
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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News
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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NewsUK, 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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News
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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NewsSustainability 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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NewsESMA urges IASB to change tack on pensions disclosure proposals
Watchdog wants more mandatory disclosure items
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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
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NewsDanish 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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NewsAccounting 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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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
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NewsAccounting roundup: Full-scale IAS 19 review option; new IOSCO group
Comprehensive review of IAS 19 included as option in IFRS Foundation consultation
