All articles by Stephen Bouvier – Page 16
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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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News
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
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Features
Accounting: Just ignore the FRC
The UK government’s release of documents under the Freedom of Information Act has brought into question the Financial Reporting Council’s pronouncements on distributable profits. Stephen Bouvier explores the issue
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News
Accounting roundup: IASB, asymmetry, FRC, cashflow statements
IASB to include discussion of asymmetry in Conceptual Framework
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News
UK FRC flags Brexit, dividends as year-end accounting issues
UK accounting watchdog writes to finance directors, audit committee chairmen
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News
Accounting rulebook IFRS 9 clears last hurdle in European Parliament
Parliament confirms no veto for International Financial Reporting Standard 9
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News
IASB struggles to find middle ground on prudence, neutrality
Battle to reintroduce prudence into IFRS conceptual framework continues
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Features
Pensions Accounting: Numerology signals
Seventy. Zero. Minus-80. We are probably going to be seeing and hearing a lot about those numbers in the coming weeks. Just as 666 is said to represent The Beast, 70, zero and minus-80 look set to epitomise monster pension deficits and the dawning chasm between IAS 19 scheme deficits and the reality of stewarding a pension scheme.
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News
ECON member calls for IASB chairman to take pay cut
Green Party member takes exception to remuneration of Hans Hoogervorst
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News
IFRS committee says defined benefit sponsors must assess materiality
IFRS IC rejects staff plan to limit DB schemes affected by IAS 19 change
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Country Report
Pensions Accounting: Managing change
UK defined-benefit deficits are ballooning. The Brexit vote might initiate behavioural change, Stephen Bouvier writes
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News
LAPFF urges FTSE 350 firms to disregard 'defective' accounting advice
Local authority funds challenge accounting regulator over advice on dvidend payments