All IFRIC 14 articles
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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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NewsIASB votes to pause work on IFRIC 14 project, rethinks way forward
‘The IASB have been struggling with this for some time, but there are no easy answers’
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NewsStudy highlights imbalance between dividends and pension payments
LCP found that FTSE 100 companies paid £90bn to shareholders and just £13bn to pension funds in 2018
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News
Accounting roundup: More work needed on ‘too big to fail’ banks
Plus: IASB eyes new pension standard, EU plots financial reporting ‘lab’
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NewsResearchers urge IASB to launch hybrid pension accounting project
Existing pension accounting rules hampering take-up of risk-sharing pension arrangements, consultants argue
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News
Accounting body delays work on DB surplus refund rules
International Accounting Standards Board wants its work on the controversial rule aligned with research into DC schemes
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Brexit threat to international accounting standards convergence
Aviva, Legal & General and Prudential urge government to keep local rules in place after Brexit
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NewsIASB urged to look again at DB surplus accounting rules
Controversial IFRIC 14 rules need further research, say accounting regulator’s staff
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NewsLCP: Defined benefit funds are 'fighting for survival'
FTSE 100 companies have pumped £150bn into DB funds in 10 years but large deficits remain
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NewsSponsors 'must review DB terms' after accounting rule change
IAS19 proposal could affect future sponsor contribution levels and viability of buyout plans, consultants warn
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Accounting roundup: Discounting, ClientEarth, FTSE 350 audits
No change to foreign currency discounting; environmental lawyer flags up BoE climate change concerns
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UK scheme surplus rules causing concern for sponsors: KPMG
Poll of pension scheme sponsors finds average discount rate has hit negative level after inflation
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Accounting roundup: Reporting body backs down on IAS 19 proposals
IASB accounting framework nears completion; FRC seeks GAAP feedback
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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
IFRSIC mulls sponsor refunds
International Interpretations Committee staff propose amendment to asset-ceiling guidance
