All articles by Stephen Bouvier – Page 17
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News
IASB to consider accounting changes for hybrid pension plans
Research project to examine possible solutions for accounting treatment of hybrid-risk plans
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News
IFRS committee to review options for IFRIC 14 amendment project
Move comes despite mixed response from defined benefit plan sponsors
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Features
Pensions Accounting: Appeal of a lesser evil
The International Accounting Standards Board has agreed to investigate a last-ditch attempt to address the challenge of hybrid-risk plans. Stephen Bouvier explores the issues
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News
EU accounting committee gives IFRS 9 green light for endorsement
Controversial standard clears penultimate endorsement hurdle
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NewsEuropean Commission must assess impact of 'deeply flawed' IFRS 9
ECON chairman must honour responsibility to assess new financial instruments accounting standard
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NewsEuropean Parliament censures IFRS accounting rules
Releases potentially damaging report on activities of IFRS Foundation, IASB
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NewsKPMG survey sees UK DB schemes facing battle over deficits
Consultancy’s survey shows balance sheet deficits as main asset class returns flat
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Features
Accounting: Play it again, Sam
The IFRS Foundation’s latest effectiveness review has drawn criticism. But you could be forgiven for thinking you have read it somewhere before
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News
IASB rejects demand for greater role of 'prudence' in IFRS framework
Accounting standards board dismisses calls for reintroduction of prudence into financial reporting standards
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News
IASB mulls targeted project to tackle IAS 19 treatment of hybrid plans
International Accounting Standards Board signals plans to launch research project
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News
FRC report criticises Deloitte audits of UK defined benefit schemes
Company has already taken steps to address areas ‘highlighted for improvement’
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News
LAPFF welcomes EC concession on bank accounting concerns
European Commission addresses investor concerns over International Financial Reporting Standards
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NewsPressure mounts on IFRS foundation, international standards
European Parliament to vote on performance of International Financial Reporting Standards Foundation
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News
FRC seeks views on moves to reform oversight of actuarial profession
Publishes series of proposed changes to Technical Actuarial Standards framework
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Features
Accounting: Lease liabilities are real liabilities
Stephen Bouvier explores the implications for pension liabilities of the IASB’s new leasing standard
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News
FRC releases guidance on going concern, solvency and liquidity risk
UK Financial Reporting Council issues guidance for directors dealing with going-concern basis of accounting
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News
Accounting standard to have 'major' impact on financial institutions
New standard takes effect for reporting period beginning on or after 1 January 2018
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News
Change to UK pension fund disclosure rules eases reporting fears
New regulations remove need for schemes to make ‘redundant’ investment disclosures
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Features
The ceiling has no fans
The International Financial Reporting Interpretations Committee (IFRIC) has proposed potentially far-reaching changes to its asset-ceiling guidance. The proposals have their fair share of critics
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News
Industry criticises quality of IASB, IFRS Foundation's work
Comments come despite major bid to address past failings
