All articles by Stephen Bouvier – Page 19
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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
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NewsLAPFF claims IFRS 9 adviser misapplied EU law
London organisation ups stakes in bid to persuade EU to block accounting standard
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NewsMEPs call on European Commission to explain accounting reforms
Lawmakers seek information on procedures EC has followed on new financial instruments accounting standard
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News
Local Authority Pension Fund Forum questions legality of IFRS accounts
IFRS account ‘fatally flawed’, says second LAPFF legal opinion
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Features
Accounting Standards: Prudence redux
The International Accounting Standards Board says it has listened to long-term investors and is considering the reintroduction of the concept of prudence into its conceptual framework
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News
IFRS Committee breaks ranks with ESMA over IAS 19 asset-ceiling test
International Financial Reporting Standards Interpretations Committee confirms it will not develop guidance
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Features
Belgium’s pensions challenge
Belgium’s pension plan sponsors have struggled to adapt the International Accounting Standards (IAS) 19 accounting model
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Features
Accounting Matters: Feeling the pressure
The verdict on 2014 is that it was a volatile year for pension schemes. Long-dated interest rates fell sharply, bringing with them a corresponding increase in pension liabilities
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News
Consultants warn DB pension sponsors to pay close heed to IAS 19 changes
Advisers broadly welcome changes to IFRIC 14 but warn DB schemes must pay close attention to proposals
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News
Swiss government must address impact of low rates on pension funds – KPMG
DB schemes struggling to stay on even keel in low-interest-rate environment, study shows
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News
DB sponsors facing challenges in low-interest-rate environment – KPMG
Report shows 2014 was volatile year for pension schemes, with long-dated interest rates falling sharply
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Features
Accounting Matters: Fair valuing the future
Bad accounting breeds bad policies. Or so it would seem
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News
Pension fund accountants must 'wake up' to new SORP challenge
Experts say accountants need to act now if they are to comply with new, wide-ranging framework
