All articles by Stephen Bouvier – Page 12
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NewsLife expectancy will continue to fall in 2019: KPMG
Longevity swap contracts could be ‘out of the money’ given major shifts in data on life expectancy, warns accountancy group
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FeaturesAccounting Matters: Splitting the difference
If ever proof were needed that the dividing line between defined benefit (DB) and defined contributions (DC) pension promises is coming under pressure, it was a discussion at the IFRS Interpretations Committee (IFRS IC) on 6 March.
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News
Local authority pension funds back UK audit market reform proposals
But long-standing critics rue missed opportunities
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NewsAccounting 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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News
IFRS committee rules on DC refunds for plan sponsors
IFRS Interpretations Committee says discounts on overpayments to DC plans shouldn’t mean DB treatment is necessary
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FeaturesAccounting matters: Limiting the scope
The IASB is looking at IAS 19. Will the project run into the sand?
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News
Politicians warn on UK audit sector’s Brexit preparations
‘UK law must prevail’ if there is a clash between UK and international standards, peers say
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NewsPension funds call for clear-out at UK audit regulator
Local Authority Pension Fund Forum demands government conduct a swift clear out of the FRC’s senior ranks
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News
UK companies to keep EU accounting standards post-Brexit
Government proposes powers to adopt EU-led standards beyond the UK’s exit from the bloc
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Special Report
UK Financial Reporting Council: On the radar
Reactions to the Kingman review on UK corporate reporting oversight
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News
UK audit inquiry reignites ‘illegal dividends’ dispute
UK and international rules on distributable reserves have ‘inconsistencies’, accountancy body admits, reigniting long-running debate
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NewsAccounting roundup: Kingman on the FRC; Carillion audit report
Also: FRC reports on current and future use of artificial intelligence in accounting and corporate reporting
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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
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Features
Accounting Matters: Full agenda for 2019
German DB plan sponsors might be busily acquainting themselves with new longevity tables, while in the UK there is really only one question on some accountants’ minds – GMP equalisation
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NewsAccounting roundup: Discount rates on the rise
Also: DB, DC plan definitions under IAS 19; IASB staff still working on DC discount rate anomaly
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NewsUK schemes in race against time to deal with GMP ruling
Actuaries warn companies and schemes have very little time left to deal with the impact of October’s equality ruling
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Features
Accounting Matters: The audit F-word
Increased incidence of accounting fraud raises questions about UK audit standards
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NewsAccounting 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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News
Accounting roundup: Rulemakers risk running out of time, IASB chair warns
Also: UK questioned over EFRAG conflict; PIRC’s concerns over troubled bakery; FRC urges annual reports shake-up
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Features
Accounting Matters: To virtually toss a coin, or not
Accountancy industry flummoxed by the existential status of computer code
