All articles by Stephen Bouvier – Page 18
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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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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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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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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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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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Industry criticises quality of IASB, IFRS Foundation's work
Comments come despite major bid to address past failings
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IASB faces battle to reconcile divergent views on 'prudent' accounting
International Accounting Standards Board gets support for reintroduction of ‘prudence’ into conceptual framework
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Financial stability impact of IFRS 9 'unknown', Draghi concedes
ECB chairman cites poor data quality, uncertainty over how capital regulation might change
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MEPs reignite war of words over prudent accounting standards
ECON launches stinging attack on IFRS, IASB
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Features
Briefing: Form Filling
Technical breaches of rules on company dividend payments raise corporate governance issues for investors, finds Stephen Bouvier
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FRC to 'expedite' pension fund accounting-disclosure changes
Financial Reporting Council presses ahead with changes to Statement of Recommended Practice
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Features
Pensions Accounting: A matching miss
The shift to a new accounting model was always going to be a challenge for the insurance sector. Until now, the International Accounting Standards Board has relied on a stopgap in the form of International Financial Reporting Standard 4, Insurance Contracts.
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IASB discount-rate research shines spotlight on IAS 19 'anomalies'
IASB identifies extent to which fulfilment value measure in IAS 19 is discounted on basis with little or no underlying principle
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NewsEuropean Parliament calls for comment on financial reporting standards
Parliament issues public call for comment on ECON report into International Financial Reporting Standards
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Draft ECON report reveals softer line on international reporting standards
Report suggests Parliament has softened tone of rhetoric against International Financial Reporting Standards
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IASB explores issues to include in discount-rate research paper
Project ‘not about’ imposing move to fair-value/risk-free discounting approach under IFRS
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Features
Pensions Accounting: Spot the discount rate
When the US telecoms giant AT&T announced last year that it planned to discount the interest component of its defined-benefit (DB) pension liability using a spot rate, it unleashed a storm of interest among US listed companies. At a stroke, companies stand to wipe billions of dollars off their pension provision costs.
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NewsLAPFF trades blows with EU accounting adviser in IFRS 9 row
War of words escalates between Local Authority Pension Fund Forum and European Financial Reporting Advisory Group
