All articles by Stephen Bouvier – Page 17
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News
Accounting roundup: Hans Hoogervorst, LAPFF, FRC, FASB
IASB chairman defends pensions accounting rulebook
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Features
Pensions Accounting: Prisoners of time
The International Accounting Standards Board (IASB) has concluded its latest agenda consultation exercise and added a research project to address what it calls “Pension Benefits that Depend on an Asset”. Despite the impressive title, the research is unlikely to cause a flurry of activity on pensions.
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News
Accounting roundup: IASB, IFRS, Lane Clark & Peacock
IASB staff expect Conceptual Framework to have little impact on preparers reporting under IFRS
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News
Accounting roundup: ESMA priorities, IAS 19, Basel Committee
European Securities and Markets Authority publishes enforcement priorities
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Features
Accounting: Just ignore the FRC
The UK government’s release of documents under the Freedom of Information Act has brought into question the Financial Reporting Council’s pronouncements on distributable profits. Stephen Bouvier explores the issue
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News
Accounting roundup: IASB, asymmetry, FRC, cashflow statements
IASB to include discussion of asymmetry in Conceptual Framework
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NewsUK FRC flags Brexit, dividends as year-end accounting issues
UK accounting watchdog writes to finance directors, audit committee chairmen
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NewsAccounting rulebook IFRS 9 clears last hurdle in European Parliament
Parliament confirms no veto for International Financial Reporting Standard 9
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News
IASB struggles to find middle ground on prudence, neutrality
Battle to reintroduce prudence into IFRS conceptual framework continues
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Features
Pensions Accounting: Numerology signals
Seventy. Zero. Minus-80. We are probably going to be seeing and hearing a lot about those numbers in the coming weeks. Just as 666 is said to represent The Beast, 70, zero and minus-80 look set to epitomise monster pension deficits and the dawning chasm between IAS 19 scheme deficits and the reality of stewarding a pension scheme.
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NewsECON member calls for IASB chairman to take pay cut
Green Party member takes exception to remuneration of Hans Hoogervorst
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News
IFRS committee says defined benefit sponsors must assess materiality
IFRS IC rejects staff plan to limit DB schemes affected by IAS 19 change
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Country Report
Pensions Accounting: Managing change
UK defined-benefit deficits are ballooning. The Brexit vote might initiate behavioural change, Stephen Bouvier writes
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NewsLAPFF urges FTSE 350 firms to disregard 'defective' accounting advice
Local authority funds challenge accounting regulator over advice on dvidend payments
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News
IASB to consider accounting changes for hybrid pension plans
Research project to examine possible solutions for accounting treatment of hybrid-risk plans
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News
IFRS committee to review options for IFRIC 14 amendment project
Move comes despite mixed response from defined benefit plan sponsors
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Features
Pensions Accounting: Appeal of a lesser evil
The International Accounting Standards Board has agreed to investigate a last-ditch attempt to address the challenge of hybrid-risk plans. Stephen Bouvier explores the issues
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News
EU accounting committee gives IFRS 9 green light for endorsement
Controversial standard clears penultimate endorsement hurdle
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NewsEuropean Commission must assess impact of 'deeply flawed' IFRS 9
ECON chairman must honour responsibility to assess new financial instruments accounting standard
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NewsEuropean Parliament censures IFRS accounting rules
Releases potentially damaging report on activities of IFRS Foundation, IASB
