All articles by Stephen Bouvier – Page 22
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News
FASB eyes possible changes to US pensions accounting
New requirements could affect traditional DB accounting or accounting regime for cash-balance schemes
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News
IASB committee concedes defeat on contribution-based promises
Committee has effectively conceded 'issue is too big to solve', Towers Watson says
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Features
On the horizon
In the first of a two-part round-up, Stephen Bouvier asks leading pensions accounting experts to identify the IAS 19 issues to watch in the year ahead
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Features
Talking about risk
The UK Financial Reporting Council wants business to get serious in its conversation with investors about business risk. Vijay Krishnaswamy and Jon Hatchett tell Stephen Bouvier what these changes mean
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News
Mercer floats alternative valuation approach to reduce IAS 19 P&L charge
Consultancy raises question mark over calculation of net interest costs on DB pension funds
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News
UK public pension body renews assault on bank reporting failings
LAPFF refutes FRC’s response to Bompas opinion in line-by-line rebuttal
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News
UK institutional investors demand return to prudent accounting
Leaked letter reflects growing frustration among investor community with IASB, FRC
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Country Report
Switzerland: A mountain of problems
The challenge of applying IAS 19 to Swiss pension provision is a burden that the IASB has done little to ease. Stephen Bouvier reports
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News
Consultants draw blank on latest IAS 19 amendment
Change to clarify how DB sponsors must attribute service-related pension contributions
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News
Fears over FTSE 350 pension deficits overblown, consultancy says
Typical deficit just 1% of market capitalisation, says Hymans Robertson
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Features
Bring on the lawyers
A recent legal opinion on behalf of UK local authority pension funds has ignited controversy, according to Stephen Bouvier
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Features
IASB: Plans on disclosure
The International Accounting Standards Board has always had a problem with disclosure
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News
IASB confirms employee contributions amendments
Question mark hangs over Standards Board’s plans for IAS 19
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Features
Conceptually challenged?
Back in April, the International Accounting Standards Board was debating the content of its discussion paper on the International Financial Reporting Standards conceptual framework.
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NewsIASB Interpretations Committee rejects IAS 19 corporate lobbying bid
GLOBAL – European companies lobbied to relax discount rate for defined benefit pension liabilities.
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Features
Accounting: But what does it mean?
The April meeting of the International Accounting Standards Board set the scene for yet another rushed consideration of draft chapters for inclusion in the conceptual framework discussion paper. The document is to be published in July.
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Features
Accounting: Hoogervorst decrees
Unless you are an actuary, trustee or policy wonk, it is unlikely that the IASB’s conceptual framework project – the basis for International Financial Reporting Standards (IFRS) – is high on your agenda.
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Features
Pensions Accounting: A history lesson
In order to understand why the IASB and the IFRS Interpretations Committee will struggle to identify a principle behind the IAS19 discount-rate objective, let us delve into the history of how the board’s predecessor, the International Accounting Standards Committee, arrived at the AA-corporate bond rate ‘rule’.
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Features
Pensions Accounting: Discount-rate saga runs
Back in January, this column posed a simple question: Can they fix it? The ‘it’ was the so-called six-A discount rate question.
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Features
Pensions Accounting: IAS19 in 2013
The priorities facing defined-benefit plan sponsors who report under IAS19 during 2013 split neatly between short-term volatility concerns and the longer-term challenge of implementing IASB’s recent revisions to the standard, say two leading consultants who spoke to IPE about their priorities for 2013.
