All articles by Stephen Bouvier – Page 14
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News
EU Parliament approves plan to dilute asset valuation rules
Transition period planned for new IFRS 9 rules
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Features
Accounting: Resurrecting the past
Back in 2010, the IASB and its US counterpart, the FASB, published a document that proposed a re-think of financial statements
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NewsAccounting roundup: FRC details corporate governance code review
Plus: Big Four auditors could face £10m fines; IASB plays down involvement in non-financial reporting
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News
EU and UK insurers flag concerns about liability accounting rules
Freedom of Information request reveals wide-ranging concerns about how new standard was finalised
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NewsAccounting standards body rejects complaint over due diligence
Anonymous complaint alleged that standard-setter had made changes without going through formal processes
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News
Finance sector needs Brexit deal by January, says committee
Chair of House of Lords committee warns that ‘clock is relentlessly ticking’ over UK’s exit from EU
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News
Accounting roundup: ESMA reduces pensions accounting focus
Also: FRC reveals audit quality stats; IASB nears final draft of conceptual framework
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NewsFRC under fire over accountability, links to UK audit profession
Audit watchdog responds to criticism from investor coalition; politicians urged to act
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News
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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NewsAccounting roundup: Reporting reforms and post-Brexit rules
IASB proposes new financial performance measure; ICAEW calls for maintainance of accounting standards
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News
IASB orders more research into controversial accounting rule changes
UK DB funds could dodge controversial rules by renegotiating scheme rules, say consultants
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Features
Briefing: FRC under fire on company law
Has the UK FRC failed to enforce Section 172 of the Companies Act on directors’ duties?
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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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FeaturesEBIT: an interesting development
A look at the IASB’s latest attempts to devise a consistent way to measure and compare companies’ performance
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News
UK audit regulator drops opposition to government’s ‘nationalisation’ plan
Financial Reporting Council to become part of central government with implications for transparency and fines
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NewsClientEarth, PIRC give cautious welcome to s172 proposals
Guidance for non-financial disclosures follows heavy criticism of auditing watchdog
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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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News
Pensions accounting in IASB’s sights as disclosure project takes shape
Accounting body proposes removing choice for sponsors to report interest
