All articles by Stephen Bouvier – Page 19
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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
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News
IFRS rejects ESMA demand on asset-ceiling measurement for pensions
European Securities and Markets Authority had called for guidance on asset-ceiling test in IAS 19
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News
IFRS confirms position on fair-value accounting for longevity swaps
Interpretations Committe will not add project to agenda to address how DB sponsors account for longevity swaps
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UK FRC finalises GAAP amendment to address DB deficit funding
Changes deal with how UK, Irish entities account for any agreement to make good a DB plan deficit under a schedule of contributions
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Features
Swiss Accounting Standards: Swimming against the tide
Some Swiss sponsors have ditched international standards in favour of local GAAP
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News
FRC proposes changes to pension accounting rules for smaller, micro entities
New accounting regime to apply to UK and Ireland
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Features
Pensions Accounting: A busy year scheduled
Another year, another 12 months of pensions accounting change and uncertainty. By any guess, 2015 promises to be a busy year for both defined benefit (DB) and defined contribution (DC) pension plan sponsors.
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News
IASB approves asset-ceiling, service cost amendments to IAS 19
Plan surplus amendment could be most keenly felt in UK, says IASB
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Features
Discount-rate agenda
The research effort of the International Accounting Standards Board (IASB) on discount rates is pretty low-key. Its 2011 agenda consultation revealed moderate support to examine discounting under IFRS. The project is limited in scope, has one full-time staff member, and might not even result in any changes.
