All articles by Stephen Bouvier – Page 19
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News
IASB discount-rate research shines spotlight on IAS 19 'anomalies'
IASB identifies extent to which fulfilment value measure in IAS 19 is discounted on basis with little or no underlying principle
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NewsEuropean Parliament calls for comment on financial reporting standards
Parliament issues public call for comment on ECON report into International Financial Reporting Standards
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News
Draft ECON report reveals softer line on international reporting standards
Report suggests Parliament has softened tone of rhetoric against International Financial Reporting Standards
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News
IASB explores issues to include in discount-rate research paper
Project ‘not about’ imposing move to fair-value/risk-free discounting approach under IFRS
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Features
Pensions Accounting: Spot the discount rate
When the US telecoms giant AT&T announced last year that it planned to discount the interest component of its defined-benefit (DB) pension liability using a spot rate, it unleashed a storm of interest among US listed companies. At a stroke, companies stand to wipe billions of dollars off their pension provision costs.
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NewsLAPFF trades blows with EU accounting adviser in IFRS 9 row
War of words escalates between Local Authority Pension Fund Forum and European Financial Reporting Advisory Group
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News
LAPFF presses FTSE companies to ignore ‘illegal’ FRC guidance
Local Authority Pension Fund Forum pens letter to all UK FTSE 350 companies
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News
UK FRC blasts IASB 'wholly inadequate' prudent accounting standards
Long-standing critics of UK’s accounting body dismiss criticism as mere semantics
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Features
Briefing: Time for TEE?
The UK government is mulling over a massive shake-up of pensions tax relief in a bid to incentivise retirement savings
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Features
Pensions Accounting: Is it enough?
The bid of the International Accounting Standards Board (IASB) to persuade the European Union to endorse International Financial Reporting Standard 9 (IFRS9) on financial instruments, remains controversial.
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News
Industry sends IASB mixed messages on IFRIC 14, IAS 19 proposals
FRC expects UK-listed companies to pay heed to guidance in run-up to annual reporting season
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Features
Pensions Accounting: Sometime, never… maybe?
On 31 July, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) addressing three aspects of pension-plan accounting.
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News
Treasury must 'tread carefully' with pensions tax changes – advisers
Changes to taxation regime under consideration will fail to plug £9trn savings gap, KPMG warns
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Features
Pensions Accounting: A five-year plan
It’s that time again. The International Accounting Standards Board (IASB) has just launched a public consultation on its work plan for the next three years
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NewsLAPFF claims IFRS 9 adviser misapplied EU law
London organisation ups stakes in bid to persuade EU to block accounting standard
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NewsMEPs call on European Commission to explain accounting reforms
Lawmakers seek information on procedures EC has followed on new financial instruments accounting standard
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News
Local Authority Pension Fund Forum questions legality of IFRS accounts
IFRS account ‘fatally flawed’, says second LAPFF legal opinion
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Features
Accounting Standards: Prudence redux
The International Accounting Standards Board says it has listened to long-term investors and is considering the reintroduction of the concept of prudence into its conceptual framework
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News
IFRS Committee breaks ranks with ESMA over IAS 19 asset-ceiling test
International Financial Reporting Standards Interpretations Committee confirms it will not develop guidance
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Features
Belgium’s pensions challenge
Belgium’s pension plan sponsors have struggled to adapt the International Accounting Standards (IAS) 19 accounting model
