All articles by Stephen Bouvier – Page 18
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News
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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News
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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News
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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News
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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News
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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News
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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News
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
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News
LAPFF presses FTSE companies to ignore ‘illegal’ FRC guidance
Local Authority Pension Fund Forum pens letter to all UK FTSE 350 companies
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News
UK FRC blasts IASB 'wholly inadequate' prudent accounting standards
Long-standing critics of UK’s accounting body dismiss criticism as mere semantics
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Features
Briefing: Time for TEE?
The UK government is mulling over a massive shake-up of pensions tax relief in a bid to incentivise retirement savings
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Features
Pensions Accounting: Is it enough?
The bid of the International Accounting Standards Board (IASB) to persuade the European Union to endorse International Financial Reporting Standard 9 (IFRS9) on financial instruments, remains controversial.
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News
Industry sends IASB mixed messages on IFRIC 14, IAS 19 proposals
FRC expects UK-listed companies to pay heed to guidance in run-up to annual reporting season
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Features
Pensions Accounting: Sometime, never… maybe?
On 31 July, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) addressing three aspects of pension-plan accounting.
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News
Treasury must 'tread carefully' with pensions tax changes – advisers
Changes to taxation regime under consideration will fail to plug £9trn savings gap, KPMG warns
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Features
Pensions Accounting: A five-year plan
It’s that time again. The International Accounting Standards Board (IASB) has just launched a public consultation on its work plan for the next three years
