All articles by Stephen Bouvier – Page 11
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News
FTSE 100 firms urged to check group, parent assets balance
Corporate governance specialist says companies should prominently display a parent company balance sheet
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NewsAccounting roundup: FRC raises going concern sign-off standards
Watchdog says auditors face ‘significantly stronger requirements’
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Features
The accounting backstop
What if the Irish government pumped €64bn into its banking system to repay loans to the European Central Bank (ECB) and the Irish Central bank illegally?
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FeaturesPension promises: Hybrid plan accounting
Staff at the International Accounting Standards Board (IASB) are sketching out an approach to tackle so-called hybrid pension plan accounting
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NewsUK MPs criticise government over handling of FRC chair appointment
Simon Dingemans is set to chair the Financial Reporting Council and its successor body – but politicians have expressed ‘frustration and dissatisfaction’ at the process
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NewsAccounting standards board approves changes to DB reporting methods
The IASB sought to address complaints that pensions accounting rules ‘often do not meet the primary objectives’ of accountants and analysts
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News
Accounting body could drop hybrid scheme work, IASB warns
The international standard setter is looking for help from the European Financial Reporting Advisory Group to inform its work on accounting for hybrid pension funds
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NewsFTSE 350 discount rates more bunched around average – report
Hymans Robertson suggests greater bunching an effect of tougher oversight, higher yields
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News
XPS: UK schemes sitting on £260bn accounting ‘black hole’
Difference between accounting numbers and long-term assumptions is increasing, according to XPS’s annual survey
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NewsFRC board warns over government delays to budget sign-off
Delays to agreeing the audit regulator’s budget for 2019-20 could hamper work on the transition to the Audit, Reporting and Governance Authority
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Features
IAS 19: How did they do it?
Two academics have analysed key amendments to IAS 19 and how they came about
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NewsAccounting roundup: Committee warns on DB-DC ‘blurred lines’
Plus: FRC maps out its plan to transition to the Audit, Reporting and Governance Authority; Change to accounting rules for multi-employer pension schemes
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News
LAPFF blames ‘defective’ accounting rules for 2008 Irish banking crisis
The £269bn public pension group has been challenging accounting standards for years and took the issue up again at a hearing into Ireland’s banking collapse
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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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NewsLife expectancy will continue to fall in 2019: KPMG
Longevity swap contracts could be ‘out of the money’ given major shifts in data on life expectancy, warns accountancy group
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FeaturesAccounting Matters: Splitting the difference
If ever proof were needed that the dividing line between defined benefit (DB) and defined contributions (DC) pension promises is coming under pressure, it was a discussion at the IFRS Interpretations Committee (IFRS IC) on 6 March.
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News
Local authority pension funds back UK audit market reform proposals
But long-standing critics rue missed opportunities
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NewsAccounting roundup: Guidance issued on pension equality costs
Plus: Hybrid pension plan accounting; Politicians call for break up of ‘big four’; FRC publishes draft plan and budget
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News
IFRS committee rules on DC refunds for plan sponsors
IFRS Interpretations Committee says discounts on overpayments to DC plans shouldn’t mean DB treatment is necessary
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FeaturesAccounting matters: Limiting the scope
The IASB is looking at IAS 19. Will the project run into the sand?
