All articles by Stephen Bouvier – Page 14
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News
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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News
Accounting roundup: BP, Glencore under pressure on climate change
Also: IASB puts pension accounting project on hold but presses on with new reporting standards for insurers
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Features
The impaired financial instruments standard
From January 2018 IFRS 9 will replace the IASB’s existing rule book
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News
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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News
Companies bow to pressure group over climate-change disclosures
Regulator criticised for lack of transparency over negotiations with two oil and gas companies
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Features
Discount Rates: An exercise of judgement
A pension fund sponsor in Ecuador has raised an important point about IAS 19 discount rates, reports Stephen Bouvier
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News
Accounting roundup: FRC sets out 2017 watchlist for shareholders
Watchdog also consults on pension scheme audit guidelines
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Features
Accounting: The inflation challenge
Stephen Bouvier looks at the complications pension plan sponsors face when calculating the pension liability of their schemes under IAS 19
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News
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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News
Accounting roundup: Reporting body backs down on IAS 19 proposals
IASB accounting framework nears completion; FRC seeks GAAP feedback
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News
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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News
FRC under more pressure over climate-related disclosure rules
Law firm says accounting watchdog’s climate change stance is ‘worrying’
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Features
Pensions Accounting: Stakeholder values
The year got off to an unexpectedly entertaining start with the eruption of a heated corporate-reporting row. The UK’s Financial Reporting Council finds itself facing its old adversary, Pensions & Investment Research Consultants
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News
LAPFF hits out at UK's Financial Reporting Council
FRC warrants ‘intensive investigation’ from government, argues public pension fund group
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News
FRC plans overhaul of UK corporate governance code
Accounting regulator to act after parliamentary committee completes governance inquiry
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News
Accounting roundup: More illegal dividends unearthed
Dunelm and Hargreaves Lansdown made payments without reporting up-to-date cash balances
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News
Accounting roundup: 'illegal' dividends, PIRC, FRC, s172, EFRAG
PIRC’s disputes with FRC continue, and EFRAG hunts for hybrid pension fund experts
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Features
Pensions Accounting: Working together
The out-going chairwoman of the US Securities & Exchange Commission, Mary Jo White, wants her successor to do what competing priorities left her unable to do: keep interest in global accounting standards alive. The end game is a possible shift by US domestic companies to International Financial Reporting Standards (IFRS).
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News
LAPFF moves against EC with IFRS 9 'maladministration' claim
Forum demands that Commission demonstrate it followed lawful procedure