All International Financial Reporting Standards (IFRS) articles – Page 5
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News
Accounting roundup: Reporting reforms and post-Brexit rules
IASB proposes new financial performance measure; ICAEW calls for maintainance of accounting standards
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Accounting roundup: FRC, GAAP, IFRS, IASB, S&P
UK’s FRC says more work needed before updating GAAP in line with IFRS changes
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Accounting roundup: Discounting, ClientEarth, FTSE 350 audits
No change to foreign currency discounting; environmental lawyer flags up BoE climate change concerns
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UK scheme surplus rules causing concern for sponsors: KPMG
Poll of pension scheme sponsors finds average discount rate has hit negative level after inflation
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IFRS rejects call for guidance on foreign-currency discounting
Committee recommends use of judgement when discounting using thinly-covered bond markets
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The future of Germany's on-book pension reserves
Companies call on government to ease fiscal burden on pension funds held directly on company balance sheets
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Accounting roundup: Reporting body backs down on IAS 19 proposals
IASB accounting framework nears completion; FRC seeks GAAP feedback
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Accounting: Bank trade body warns of backwards step for IFRS 9
New accounting standard could weaken current rules on banks’ loan loss provisions
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Accounting roundup: FRC criticises audit firms' quality
Audit firms require ‘more than just limited improvements’
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Wednesday people roundup
Investment Association, European Long-Term Investors Association, GIIN, German Corporate Governance Commission, GAM, IFRS
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Accounting roundup: More illegal dividends unearthed
Dunelm and Hargreaves Lansdown made payments without reporting up-to-date cash balances
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IASB rejects demand for greater role of 'prudence' in IFRS framework
Accounting standards board dismisses calls for reintroduction of prudence into financial reporting standards
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IFRS confirms position on fair-value accounting for longevity swaps
Interpretations Committe will not add project to agenda to address how DB sponsors account for longevity swaps
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IFRS committee backs fair-value accounting for longevity swaps
DB plan sponsors must account for longevity swaps as single-instrument assets held at fair value
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IFRIC14 accounting changes less troublesome than feared, experts say
IFRS Interpretations Committee votes through amendment to asset-ceiling guidance
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Investors demand action on IFRS failings after problems at online gambling firm
Intervention, backed by USS, RPMI and the Local Authority Pension Fund Forum, follows accounting troubles at online gambling firm Betfair
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Rethink on 'asset ceiling' requirements could have impact on UK schemes
International Financial Reporting Standards committee tells staff to look again at drafting of proposal to amend guidance
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Swiss government collects data on conversion rate and IAS19
Swiss authorities prepare case for lowering minimum conversion rate to 6% under proposed reform package
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IFRSIC mulls sponsor refunds
International Interpretations Committee staff propose amendment to asset-ceiling guidance
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EIOPA dismisses notion that prudence in accounting leads to valuation bias
Regulator joins UK institutional investors in calling for IASB to retain notion of prudence in accounting framework
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