All articles by Stephen Bouvier – Page 11
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NewsAccounting board joins calls for focus on environmental reporting
‘It is now beyond doubt that the financial impacts of climate change will be material for the vast majority of large companies’
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NewsIASB agrees DB pensions disclosures package
The IASB board decided to take a blank page approach to explore whether new or different information about employee benefits would be more effective
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FeaturesCorporate reporting: Where were the parents?
Financial reports are normally dull affairs. Apart from the endless reams of paper detailing figures that few people understand, most of us just want to know a few key facts: whether the bottom line profit number is higher or lower than last year; whether the overall balance sheet can be summed up with a correspondingly big number – big is always better; and, critically, whether there will be a dividend.
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NewsAccounting roundup: EFRAG proposes new approaches for pension promises
FRC completes annual survey of pension assumptions
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NewsAccounting roundup: FRC targets ESG for next reporting season
PIRC suggests FRC ignored s172, IASB completes hedge accounting amendments
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Country ReportDiscount rates: Stranger things
Negative interest rates are making Swiss pension funds more expensive
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News
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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NewsAccounting roundup: FRC raises going concern sign-off standards
Watchdog says auditors face ‘significantly stronger requirements’
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Features
The accounting backstop
What if the Irish government pumped €64bn into its banking system to repay loans to the European Central Bank (ECB) and the Irish Central bank illegally?
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FeaturesPension promises: Hybrid plan accounting
Staff at the International Accounting Standards Board (IASB) are sketching out an approach to tackle so-called hybrid pension plan accounting
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NewsUK MPs criticise government over handling of FRC chair appointment
Simon Dingemans is set to chair the Financial Reporting Council and its successor body – but politicians have expressed ‘frustration and dissatisfaction’ at the process
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NewsAccounting 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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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
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NewsFTSE 350 discount rates more bunched around average – report
Hymans Robertson suggests greater bunching an effect of tougher oversight, higher yields
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News
XPS: UK schemes sitting on £260bn accounting ‘black hole’
Difference between accounting numbers and long-term assumptions is increasing, according to XPS’s annual survey
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NewsFRC board warns over government delays to budget sign-off
Delays to agreeing the audit regulator’s budget for 2019-20 could hamper work on the transition to the Audit, Reporting and Governance Authority
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Features
IAS 19: How did they do it?
Two academics have analysed key amendments to IAS 19 and how they came about
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NewsAccounting roundup: Committee warns on DB-DC ‘blurred lines’
Plus: FRC maps out its plan to transition to the Audit, Reporting and Governance Authority; Change to accounting rules for multi-employer pension schemes
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News
LAPFF blames ‘defective’ accounting rules for 2008 Irish banking crisis
The £269bn public pension group has been challenging accounting standards for years and took the issue up again at a hearing into Ireland’s banking collapse
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NewsStudy highlights imbalance between dividends and pension payments
LCP found that FTSE 100 companies paid £90bn to shareholders and just £13bn to pension funds in 2018
