All articles by Stephen Bouvier – Page 20
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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
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News
IASB interpretations committee mulls restrictions on DB plan surpluses
Committee could be on verge of restricting ability of DB sponsors to recognise plan surplus on balance sheets
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News
US regulator limits regulatory move on proxy-advisory space
SEC guidance falls short of imposing new regulatory regime on proxy-advisory firms
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News
Financial Reporting Council to set up joint disciplinary tribunals for actuaries
Proposals affect actuarial disciplinary scheme dealing with complaints that give rise to point of public interest
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Features
All new IAS19: the verdict
The International Accounting Standards Board issued revisions to its pensions-accounting standard IAS19 in 2011. But has the project delivered the goods? Stephen Bouvier asks KPMG’s Naz Peralta about the evidence
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News
IFRS committee calls time on attempt to produce IAS 19 guidance
Interpretations Committee abandons efforts to develop guidance for measurement challenges presented by DB plans with guaranteed minimum return
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News
Rethink on 'asset ceiling' requirements could have impact on UK schemes
International Financial Reporting Standards committee tells staff to look again at drafting of proposal to amend guidance
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News
IASB mounts charm offensive to address long-term UK investor concerns
Accounting board expresses sympathy for concerns voiced over prudence under revised conceptual framework
