All articles by Stephen Bouvier – Page 21
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Features
On the naughty step
Moves by members of the European Parliament to subject accountancy bodies to greater political scrutiny spell trouble for the IFRS Foundation, writes Stephen Bouvier
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News
KPMG warns of market shock for unhedged DB plan sponsors in UK
Gross assets, liabilities at historic high, leaving deficits highly geared, survey shows
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News
IFRSIC mulls sponsor refunds
International Interpretations Committee staff propose amendment to asset-ceiling guidance
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Features
A model but no debate
One of the most outspoken critics of pensions accounting and the IASB is Tim Bush. Since 2011, Bush, a former ICAEW Council member, and self-confessed MBA-group-think-phobe, has taken the lead on governance and financial analysis at PIRC. His assessment of accountancy’s shortcomings is disarmingly blunt – not only have accountants lost the big picture, they have the detail wrong.
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News
IFRS Foundation funding now has strings attached – European Parliament
Foundation must address investor concerns about prudence, clean up act on corporate governance, MEPs warn
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Features
A look over the horizon
In the second of a two-part round-up, Stephen Bouvier invites leading pensions accounting practitioners to identify the issues to watch in the year ahead
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News
FASB eyes possible changes to US pensions accounting
New requirements could affect traditional DB accounting or accounting regime for cash-balance schemes
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News
IASB committee concedes defeat on contribution-based promises
Committee has effectively conceded 'issue is too big to solve', Towers Watson says
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Features
On the horizon
In the first of a two-part round-up, Stephen Bouvier asks leading pensions accounting experts to identify the IAS 19 issues to watch in the year ahead
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Features
Talking about risk
The UK Financial Reporting Council wants business to get serious in its conversation with investors about business risk. Vijay Krishnaswamy and Jon Hatchett tell Stephen Bouvier what these changes mean
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News
Mercer floats alternative valuation approach to reduce IAS 19 P&L charge
Consultancy raises question mark over calculation of net interest costs on DB pension funds
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News
UK public pension body renews assault on bank reporting failings
LAPFF refutes FRC’s response to Bompas opinion in line-by-line rebuttal
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News
UK institutional investors demand return to prudent accounting
Leaked letter reflects growing frustration among investor community with IASB, FRC
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Country Report
Switzerland: A mountain of problems
The challenge of applying IAS 19 to Swiss pension provision is a burden that the IASB has done little to ease. Stephen Bouvier reports
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News
Consultants draw blank on latest IAS 19 amendment
Change to clarify how DB sponsors must attribute service-related pension contributions
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News
Fears over FTSE 350 pension deficits overblown, consultancy says
Typical deficit just 1% of market capitalisation, says Hymans Robertson
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Features
Bring on the lawyers
A recent legal opinion on behalf of UK local authority pension funds has ignited controversy, according to Stephen Bouvier
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Features
IASB: Plans on disclosure
The International Accounting Standards Board has always had a problem with disclosure
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News
IASB confirms employee contributions amendments
Question mark hangs over Standards Board’s plans for IAS 19
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Features
Conceptually challenged?
Back in April, the International Accounting Standards Board was debating the content of its discussion paper on the International Financial Reporting Standards conceptual framework.