All articles by Stephen Bouvier – Page 12
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News
UK schemes in race against time to deal with GMP ruling
Actuaries warn companies and schemes have very little time left to deal with the impact of October’s equality ruling
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Features
Accounting Matters: The audit F-word
Increased incidence of accounting fraud raises questions about UK audit standards
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News
Accounting roundup: IASB vice-chair flags insurance asset concerns
Plus: FRC sets out 2019 priorities; Sharon Bowles grills government over accountancy conflicts
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News
Accounting roundup: Rulemakers risk running out of time, IASB chair warns
Also: UK questioned over EFRAG conflict; PIRC’s concerns over troubled bakery; FRC urges annual reports shake-up
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Features
Accounting Matters: To virtually toss a coin, or not
Accountancy industry flummoxed by the existential status of computer code
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News
Former ECON chair Sharon Bowles on the EU’s financial crisis response
Short selling rules were ‘probably the worst legislation’ during the crisis years, says former MEP
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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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News
UK announces further review of audit market competitiveness
Competition and Markets Authority to fast-track probe into continued dominance of ‘Big Four’ auditors
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Features
Accounting Matters: Drawing a line in the sand
Standard setters’ focus on risk-sharing pensions recalls previous abandoned attempts to reconcile non-DB and DC accounting approaches
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Features
Accounting Matters: Surveying the surveys
Surveys? Who needs them? We do apparently. And when it comes to pensions accounting, we cannot get enough
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News
Independent review considers calls for UK audit regulator to be shut down
Local authority pension schemes reiterate criticisms of Financial Reporting Council in submission to Kingman review
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News
Audit regulator criticises DB accounting standards [updated]
DB liabilities could rise after Financial Reporting Council’s review, consultant warns
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News
Researchers 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 roundup: UK politician demands answers over BHS audit
Plus: Updated good practice guide for pension accounting; SIG faces investigation; FRC names firms under review
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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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Features
Accounting Matters: Wasted time on reclassification
The FRC appears to have given up its 13-year campaign to become a private-sector body
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News
Former MEP says ‘fatally flawed’ FRC should be shut down
Sharon Bowles argues for new accounting body as independent review begins
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News
Accounting roundup: EU advisers approve controversial DB changes
Plus: European Parliament flags concerns over IFRS 17; FRC plots new governance code for this year
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News
Pressure building on UK audit regulator’s leadership as inquiry begins
Sir John Kingman has begun gathering evidence for his review of the Financial Reporting Council
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Features
Accounting Matters: Cutting the clutter
The IASB’s disclosure initiative project has passed many people by. It dates back to 2011, when the board needed something to do after the US refused to adopt IFRS