All articles by Stephen Bouvier – Page 22

  • Country Report

    Switzerland: A mountain of problems

    December 2013 (Magazine)

    The challenge of applying IAS 19 to Swiss pension provision is a burden that the IASB has done little to ease. Stephen Bouvier reports

  • News

    Consultants draw blank on latest IAS 19 amendment

    2013-11-29T11:35:00Z

    Change to clarify how DB sponsors must attribute service-related pension contributions

  • News

    Fears over FTSE 350 pension deficits overblown, consultancy says

    2013-11-07T10:57:00Z

    Typical deficit just 1% of market capitalisation, says Hymans Robertson

  • Features

    Bring on the lawyers

    November 2013 (Magazine)

    A recent legal opinion on behalf of UK local authority pension funds has ignited controversy, according to Stephen Bouvier

  • Features

    IASB: Plans on disclosure

    October 2013 (Magazine)

    The International Accounting Standards Board has always had a problem with disclosure

  • News

    IASB confirms employee contributions amendments

    2013-09-30T16:32:00Z

    Question mark hangs over Standards Board’s plans for IAS 19

  • Features

    Conceptually challenged?

    September 2013 (Magazine)

    Back in April, the International Accounting Standards Board was debating the content of its discussion paper on the International Financial Reporting Standards conceptual framework.

  • IASB Interpretations Committee rejects IAS 19 corporate lobbying bid
    News

    IASB Interpretations Committee rejects IAS 19 corporate lobbying bid

    2013-08-08T11:30:00Z

    GLOBAL – European companies lobbied to relax discount rate for defined benefit pension liabilities.

  • Features

    Accounting: But what does it mean?

    July 2013 (Magazine)

    The April meeting of the International Accounting Standards Board set the scene for yet another rushed consideration of draft chapters for inclusion in the conceptual framework discussion paper. The document is to be published in July.

  • Features

    Accounting: Hoogervorst decrees

    June 2013 (Magazine)

    Unless you are an actuary, trustee or policy wonk, it is unlikely that the IASB’s conceptual framework project – the basis for International Financial Reporting Standards (IFRS) – is high on your agenda.

  • Features

    Pensions Accounting: A history lesson

    April 2013 (Magazine)

    In order to understand why the IASB and the IFRS Interpretations Committee will struggle to identify a principle behind the IAS19 discount-rate objective, let us delve into the history of how the board’s predecessor, the International Accounting Standards Committee, arrived at the AA-corporate bond rate ‘rule’.

  • Features

    Pensions Accounting: Discount-rate saga runs

    March 2013 (Magazine)

    Back in January, this column posed a simple question: Can they fix it? The ‘it’ was the so-called six-A discount rate question. 

  • Features

    Pensions Accounting: IAS19 in 2013

    February 2013 (Magazine)

    The priorities facing defined-benefit plan sponsors who report under IAS19 during 2013 split neatly between short-term volatility concerns and the longer-term challenge of implementing IASB’s recent revisions to the standard, say two leading consultants who spoke to IPE about their priorities for 2013.

  • Features

    Pensions Accounting: Can they fix it?

    January 2013 (Magazine)

    Stephen Bouvier sets out the problems facing the IFRIC interpretation committee on the treatment of single-A corporate bonds in discounting pension liabilities

  • Features

    Pensions Accounting: Some good IAS19 news

    December 2012 (Magazine)

    And the good news is praise for IAS19. As an antidote to the usual depressive outlook of this column, this month we have 800 words about what IAS19 does well.

  • Features

    Pensions Accounting: If at first you don’t succeed...

    November 2012 (Magazine)

    It was only a matter of time before the issues left unresolved by the International Accounting Standards Board’s 2006 pensions accounting project landed on the desk of the International Financial Reporting Standards interpretations committee.

  • Features

    Pensions Accounting: A man on the moon? Easy

    October 2012 (Magazine)

    IFRIC Draft Interpretation D9, Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions, refuses to die

  • Features

    All change… again

    September 2012 (Magazine)

    Stephen Bouvier reviews changes to the IAS19 employee benefits standard

  • Features

    Pensions Accounting: Willingly deceived

    July 2012 (Magazine)

    The world wants to be deceived and deceived it will be. The Roman satirist Petronius’s acerbic critique of human nature is a convenient introduction to an issue in front of the IFRS interpretations committee in May. It all starts with a letter from the European Securities and Markets Authority (ESMA).

  • Features

    Pensions Accounting: Don’t hold your breath

    June 2012 (Magazine)

    In short, the answer is ‘no’. The International Accounting Standards Board (IASB) is not going to add a pensions accounting project to its agenda.