All articles by Stephen Bouvier – Page 12
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News
Politicians warn on UK audit sector’s Brexit preparations
‘UK law must prevail’ if there is a clash between UK and international standards, peers say
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NewsPension funds call for clear-out at UK audit regulator
Local Authority Pension Fund Forum demands government conduct a swift clear out of the FRC’s senior ranks
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News
UK companies to keep EU accounting standards post-Brexit
Government proposes powers to adopt EU-led standards beyond the UK’s exit from the bloc
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Special Report
UK Financial Reporting Council: On the radar
Reactions to the Kingman review on UK corporate reporting oversight
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News
UK audit inquiry reignites ‘illegal dividends’ dispute
UK and international rules on distributable reserves have ‘inconsistencies’, accountancy body admits, reigniting long-running debate
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NewsAccounting roundup: Kingman on the FRC; Carillion audit report
Also: FRC reports on current and future use of artificial intelligence in accounting and corporate reporting
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News
Accounting roundup: IASB plans changes to hybrid scheme rules
Plus: EFRAG and IASB to report later this year on hybrid discount rate rule; FRC audited Patisserie Valerie accounts
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Features
Accounting Matters: Full agenda for 2019
German DB plan sponsors might be busily acquainting themselves with new longevity tables, while in the UK there is really only one question on some accountants’ minds – GMP equalisation
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NewsAccounting roundup: Discount rates on the rise
Also: DB, DC plan definitions under IAS 19; IASB staff still working on DC discount rate anomaly
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NewsUK 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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NewsAccounting 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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NewsUK 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
