All articles by Stephen Bouvier – Page 15
-
NewsAccounting roundup: FRC, GAAP, IFRS, IASB, S&P
UK’s FRC says more work needed before updating GAAP in line with IFRS changes
-
FeaturesAccounting: Changing assumptions
The annual pensions accounting survey from KPMG is revealing on assumptions around asset ceiling guidance, discount rates and life expectancy
-
News
Accounting roundup: Discounting, ClientEarth, FTSE 350 audits
No change to foreign currency discounting; environmental lawyer flags up BoE climate change concerns
-
News
Accounting roundup: BP, Glencore under pressure on climate change
Also: IASB puts pension accounting project on hold but presses on with new reporting standards for insurers
-
Features
The impaired financial instruments standard
From January 2018 IFRS 9 will replace the IASB’s existing rule book
-
News
UK scheme surplus rules causing concern for sponsors: KPMG
Poll of pension scheme sponsors finds average discount rate has hit negative level after inflation
-
News
Companies bow to pressure group over climate-change disclosures
Regulator criticised for lack of transparency over negotiations with two oil and gas companies
-
Features
Discount Rates: An exercise of judgement
A pension fund sponsor in Ecuador has raised an important point about IAS 19 discount rates, reports Stephen Bouvier
-
News
Accounting roundup: FRC sets out 2017 watchlist for shareholders
Watchdog also consults on pension scheme audit guidelines
-
Features
Accounting: The inflation challenge
Stephen Bouvier looks at the complications pension plan sponsors face when calculating the pension liability of their schemes under IAS 19
-
News
IFRS rejects call for guidance on foreign-currency discounting
Committee recommends use of judgement when discounting using thinly-covered bond markets
-
News
Accounting roundup: Reporting body backs down on IAS 19 proposals
IASB accounting framework nears completion; FRC seeks GAAP feedback
-
News
Accounting: Bank trade body warns of backwards step for IFRS 9
New accounting standard could weaken current rules on banks’ loan loss provisions
-
News
Accounting roundup: FRC criticises audit firms' quality
Audit firms require ‘more than just limited improvements’
-
NewsFRC under more pressure over climate-related disclosure rules
Law firm says accounting watchdog’s climate change stance is ‘worrying’
-
Features
Pensions Accounting: Stakeholder values
The year got off to an unexpectedly entertaining start with the eruption of a heated corporate-reporting row. The UK’s Financial Reporting Council finds itself facing its old adversary, Pensions & Investment Research Consultants
-
NewsLAPFF hits out at UK's Financial Reporting Council
FRC warrants ‘intensive investigation’ from government, argues public pension fund group
-
News
FRC plans overhaul of UK corporate governance code
Accounting regulator to act after parliamentary committee completes governance inquiry
-
NewsAccounting roundup: More illegal dividends unearthed
Dunelm and Hargreaves Lansdown made payments without reporting up-to-date cash balances
-
News
Accounting roundup: 'illegal' dividends, PIRC, FRC, s172, EFRAG
PIRC’s disputes with FRC continue, and EFRAG hunts for hybrid pension fund experts
