All articles by Stephen Bouvier – Page 7
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News
SASB investor advisors endorse ISSB draft sustainability standards
SASB Investor Advisory Group praises ‘responsiveness to meeting investor needs’, industry-based approach
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NewsG7, central bankers lend support to ISSB global baseline push
G7 finance ministers welcome ISSB inauguration and progress
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News
IASB to mull management commentary, ISSB remit overlap
Eumedion among respondents urging a rethink of management commentary approach
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News
ISSB on the brink of appointing new board members, vice chair says
Board currently has two members, chair and vice chair
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FeaturesAccounting: IASB shortlist of projects hits a snag
The best laid plans of mice and men often go awry. Or so they say. March was supposed to be the month when the International Accounting Standards Board (IASB) whittled down its shortlist of potential standard-setting projects for a final vote in April. But nothing ever goes to plan.
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NewsISSB unveils new advisory body, EFRAG names TEG members
New ISSB body to focus on enhancing compatibility between global baseline and jurisdictional initatives
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FeaturesAccounting: IASB grapples with IAS 19
The staff could hardly have been more blunt: “Overall, we received mixed feedback on our IAS 19 [International Accounting Standard 19] proposal,” they told the International Accounting Standards Board (IASB) in March. The proposal in question is a March 2021 exposure draft in which the IASB trialled a new approach to disclosure by focusing on objectives aimed at teasing out relevant information.
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NewsISSB launches public consultation on draft sustainability standards
The first of the two standards deals with general sustainability-related disclosure requirements while the second addresses climate-related disclosures
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NewsIASB rules out work on pensions accounting, related issues
The decision draws a line under hopes in some quarters that the board would attempt to fix deficiencies in hybrid pension plan accounting
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News
IASB pushes back final vote on climate-reporting project
Shortlist of potential projects includes climate-related risks, cryptocurrencies, pollutant-pricing mechanisms, and the statement of cash flows
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News
IFRSs are well-equipped to tackle sustainability reporting challenges, says IASB chair
But ‘there may still be a case to do more’, Barckow added
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NewsEFRAG task force issues latest draft sustainability standards
The release of the papers does not form part of any public consultation at this stage
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News
SASB delivers update on ISSB merger progress
The Sustainability Accounting Standards Board (SASB) will formally hand over responsibility for its sustainability metrics rulebook to the IFRS Foundation in June
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News
IASB receives ‘mixed feedback’ to IAS 19 disclosure revamp
Disclosure proposals prompted “rethink” of pensions footnote by reassessing what information was or was not relevant
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News
IASB calls a halt to IFRIC 14 DB refund project
A total of 11 IASB members out of 12 backed the decision to cease work on the project
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FeaturesAccounting: DB sponsors at a crossroads
If a decade ago the talk was of defined-benefit (DB) scheme sponsors locked in an infernal struggle against the dizzying gravity of spiralling accounting deficits, thoughts now are turning to the end game.
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NewsUK, EU DB accounting position broadly favourable, consultants say
Accounting experts at WTW reported discount rates across a range of plan maturities of between 1.8% and 2% per annum
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Features
Accounting: IASB’s sustainability challenges
Thinking back to 2007, pensions was the spectre at just about every feast when it came to the work of the International Accounting Standards Board (IASB), not least because of the push to persuade the US to adopt International Financial Reporting Standards (IFRS).
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NewsSustainability reporting poses new challenges for standard setters, stakeholders
Connectivity between the IASB’s work and the ISSB’s efforts was ‘the elephant in the room’
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NewsESMA urges IASB to change tack on pensions disclosure proposals
Watchdog wants more mandatory disclosure items
