All articles by Stephen Bouvier – Page 21
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Features
Avoiding the trap
The decision by the IFRS interpretations committee to re-examine its asset-ceiling guidance should serve to focus minds once again on how defined-benefit plan sponsors can address the danger of a trapped surplus. Stephen Bouvier explores the issues with two experts from Aon Hewitt’s UK practices
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News
IFRIC14 accounting changes less troublesome than feared, experts say
IFRS Interpretations Committee votes through amendment to asset-ceiling guidance
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Features
Burying IFRS Stateside
For more than a decade, international accountants have dreamed of a single set of global accounting standards. But the failure of standard setters on both sides of the Atlantic to agree on a common treatment for bad-debt provisioning by banks leaves the world facing a multi-GAAP environment for at least a generation, writes Stephen Bouvier
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News
FRC's asset-ceiling proposals for DB sponsors draw mixed reactions
Financial Reporting Council seeks to clarify how sponsors will account under Generally Accepted Accounting Principles
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News
Investors demand action on IFRS failings after problems at online gambling firm
Intervention, backed by USS, RPMI and the Local Authority Pension Fund Forum, follows accounting troubles at online gambling firm Betfair
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NewsUK accountants welcome SORP changes for pension fund accounting
Accountants broadly welcome proposed new guidance from Pensions Research Accountants Group
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News
IASB interpretations committee mulls restrictions on DB plan surpluses
Committee could be on verge of restricting ability of DB sponsors to recognise plan surplus on balance sheets
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News
US regulator limits regulatory move on proxy-advisory space
SEC guidance falls short of imposing new regulatory regime on proxy-advisory firms
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News
Financial Reporting Council to set up joint disciplinary tribunals for actuaries
Proposals affect actuarial disciplinary scheme dealing with complaints that give rise to point of public interest
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Features
All new IAS19: the verdict
The International Accounting Standards Board issued revisions to its pensions-accounting standard IAS19 in 2011. But has the project delivered the goods? Stephen Bouvier asks KPMG’s Naz Peralta about the evidence
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News
IFRS committee calls time on attempt to produce IAS 19 guidance
Interpretations Committee abandons efforts to develop guidance for measurement challenges presented by DB plans with guaranteed minimum return
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News
Rethink on 'asset ceiling' requirements could have impact on UK schemes
International Financial Reporting Standards committee tells staff to look again at drafting of proposal to amend guidance
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News
IASB mounts charm offensive to address long-term UK investor concerns
Accounting board expresses sympathy for concerns voiced over prudence under revised conceptual framework
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Features
On the naughty step
Moves by members of the European Parliament to subject accountancy bodies to greater political scrutiny spell trouble for the IFRS Foundation, writes Stephen Bouvier
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News
KPMG warns of market shock for unhedged DB plan sponsors in UK
Gross assets, liabilities at historic high, leaving deficits highly geared, survey shows
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News
IFRSIC mulls sponsor refunds
International Interpretations Committee staff propose amendment to asset-ceiling guidance
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Features
A model but no debate
One of the most outspoken critics of pensions accounting and the IASB is Tim Bush. Since 2011, Bush, a former ICAEW Council member, and self-confessed MBA-group-think-phobe, has taken the lead on governance and financial analysis at PIRC. His assessment of accountancy’s shortcomings is disarmingly blunt – not only have accountants lost the big picture, they have the detail wrong.
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NewsIFRS Foundation funding now has strings attached – European Parliament
Foundation must address investor concerns about prudence, clean up act on corporate governance, MEPs warn
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Features
A look over the horizon
In the second of a two-part round-up, Stephen Bouvier invites leading pensions accounting practitioners to identify the issues to watch in the year ahead
