All articles by Stephen Bouvier – Page 16
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News
IFRS rejects call for guidance on foreign-currency discounting
Committee recommends use of judgement when discounting using thinly-covered bond markets
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News
Accounting roundup: Reporting body backs down on IAS 19 proposals
IASB accounting framework nears completion; FRC seeks GAAP feedback
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News
Accounting: Bank trade body warns of backwards step for IFRS 9
New accounting standard could weaken current rules on banks’ loan loss provisions
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Accounting roundup: FRC criticises audit firms' quality
Audit firms require ‘more than just limited improvements’
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NewsFRC under more pressure over climate-related disclosure rules
Law firm says accounting watchdog’s climate change stance is ‘worrying’
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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
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NewsLAPFF hits out at UK's Financial Reporting Council
FRC warrants ‘intensive investigation’ from government, argues public pension fund group
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News
FRC plans overhaul of UK corporate governance code
Accounting regulator to act after parliamentary committee completes governance inquiry
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NewsAccounting roundup: More illegal dividends unearthed
Dunelm and Hargreaves Lansdown made payments without reporting up-to-date cash balances
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News
Accounting roundup: 'illegal' dividends, PIRC, FRC, s172, EFRAG
PIRC’s disputes with FRC continue, and EFRAG hunts for hybrid pension fund experts
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Features
Pensions Accounting: Working together
The out-going chairwoman of the US Securities & Exchange Commission, Mary Jo White, wants her successor to do what competing priorities left her unable to do: keep interest in global accounting standards alive. The end game is a possible shift by US domestic companies to International Financial Reporting Standards (IFRS).
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News
LAPFF moves against EC with IFRS 9 'maladministration' claim
Forum demands that Commission demonstrate it followed lawful procedure
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Features
Accounting Matters: Investing in better communication
The message from the International Accounting Standards Board (IASB) is that better communication starts with the income statement. Prompting this revelation is the demand from some respondents to the IFRS Foundation’s 2015 agenda consultation for the IASB to investigate how companies communicate financial performance in their financial statements.
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News
Accounting roundup: IASB, EBIT, IAS 19 Employee Benefits
IASB to explore whether companies must present subtotal representing EBIT
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News
IASB to push ahead with controversial changes to IAS 19 guidance
Accounting standards board to continue with asset-ceiling guidance known as IFRIC 14
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Accounting roundup: PIRC attack on FRC, watchdog funding changes, review work
PIRC calls on UK MPs to break up the Financial Reporting Council
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News
Accounting roundup: Hans Hoogervorst, LAPFF, FRC, FASB
IASB chairman defends pensions accounting rulebook
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Features
Pensions Accounting: Prisoners of time
The International Accounting Standards Board (IASB) has concluded its latest agenda consultation exercise and added a research project to address what it calls “Pension Benefits that Depend on an Asset”. Despite the impressive title, the research is unlikely to cause a flurry of activity on pensions.
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News
Accounting roundup: IASB, IFRS, Lane Clark & Peacock
IASB staff expect Conceptual Framework to have little impact on preparers reporting under IFRS
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News
Accounting roundup: ESMA priorities, IAS 19, Basel Committee
European Securities and Markets Authority publishes enforcement priorities
