All articles by Stephen Bouvier – Page 20
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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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News
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.
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News
UK accountants, actuaries welcome amended FRC proposals
Proposals by UK watchdog welcomed by industry despite initial concerns about £25bn balance sheet hit
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Features
Briefing: Pensions Accounting, Back to basics
The International Accounting Standards Board has revealed plans to issue a due process document on the future of pensions accounting. Stephen Bouvier asks where this might lead
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News
IFRS committee backs fair-value accounting for longevity swaps
DB plan sponsors must account for longevity swaps as single-instrument assets held at fair value
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News
IASB takes first steps toward full-on review of pensions accounting
Standard setter considers option of scrapping IAS19, replacing it with principles-based accounting model for DB and DC plans
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Features
Not quite a revolution
The introduction of a new accounting framework in the UK and Ireland could lead to much less upheaval in pensions accounting than some plan sponsors fear, discovers Stephen Bouvier
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Features
We’ve been here before
It looks like the International Accounting Standards Board has IAS19 in its sights once more, reports Stephen Bouvier
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Features
Avoiding the trap
The decision by the IFRS interpretations committee to re-examine its asset-ceiling guidance should serve to focus minds once again on how defined-benefit plan sponsors can address the danger of a trapped surplus. Stephen Bouvier explores the issues with two experts from Aon Hewitt’s UK practices
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News
IFRIC14 accounting changes less troublesome than feared, experts say
IFRS Interpretations Committee votes through amendment to asset-ceiling guidance
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Features
Burying IFRS Stateside
For more than a decade, international accountants have dreamed of a single set of global accounting standards. But the failure of standard setters on both sides of the Atlantic to agree on a common treatment for bad-debt provisioning by banks leaves the world facing a multi-GAAP environment for at least a generation, writes Stephen Bouvier
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News
FRC's asset-ceiling proposals for DB sponsors draw mixed reactions
Financial Reporting Council seeks to clarify how sponsors will account under Generally Accepted Accounting Principles
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News
Investors demand action on IFRS failings after problems at online gambling firm
Intervention, backed by USS, RPMI and the Local Authority Pension Fund Forum, follows accounting troubles at online gambling firm Betfair
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NewsUK accountants welcome SORP changes for pension fund accounting
Accountants broadly welcome proposed new guidance from Pensions Research Accountants Group
