All articles by Stephen Bouvier – Page 15
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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
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NewsAccounting roundup: FRC, GAAP, IFRS, IASB, S&P
UK’s FRC says more work needed before updating GAAP in line with IFRS changes
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FeaturesAccounting: Changing assumptions
The annual pensions accounting survey from KPMG is revealing on assumptions around asset ceiling guidance, discount rates and life expectancy
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News
Accounting roundup: Discounting, ClientEarth, FTSE 350 audits
No change to foreign currency discounting; environmental lawyer flags up BoE climate change concerns
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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
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Features
The impaired financial instruments standard
From January 2018 IFRS 9 will replace the IASB’s existing rule book
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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
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News
Companies bow to pressure group over climate-change disclosures
Regulator criticised for lack of transparency over negotiations with two oil and gas companies
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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
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News
Accounting roundup: FRC sets out 2017 watchlist for shareholders
Watchdog also consults on pension scheme audit guidelines
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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
