All articles by Stephen Bouvier – Page 22
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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.
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News
IASB Interpretations Committee rejects IAS 19 corporate lobbying bid
GLOBAL – European companies lobbied to relax discount rate for defined benefit pension liabilities.
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Features
Accounting: But what does it mean?
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.
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Features
Accounting: Hoogervorst decrees
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.
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Features
Pensions Accounting: A history lesson
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’.
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Features
Pensions Accounting: Discount-rate saga runs
Back in January, this column posed a simple question: Can they fix it? The ‘it’ was the so-called six-A discount rate question.
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Features
Pensions Accounting: IAS19 in 2013
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.
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Features
Pensions Accounting: Can they fix it?
Stephen Bouvier sets out the problems facing the IFRIC interpretation committee on the treatment of single-A corporate bonds in discounting pension liabilities
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Features
Pensions Accounting: Some good IAS19 news
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.
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Features
Pensions Accounting: If at first you don’t succeed...
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.
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Features
Pensions Accounting: A man on the moon? Easy
IFRIC Draft Interpretation D9, Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions, refuses to die
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Features
Pensions Accounting: Willingly deceived
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).
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Features
Pensions Accounting: Don’t hold your breath
In short, the answer is ‘no’. The International Accounting Standards Board (IASB) is not going to add a pensions accounting project to its agenda.