All articles by Stephen Bouvier – Page 26
-
Features
IFRIC concludes on D19 surpluses
Following a meeting of the International Accounting Standards (IAS) board’s interpretive body in April, the International Financial Reporting Interpretations Committee (IFRIC), Eric Steedman, a senior international consultant with Watson Wyatt, was left pondering one question. What justification IFRIC staff would find within IAS19 for arguing that an additional liability might ...
-
Features
The big shake-up
Following a vote in July 2006 by the International Accounting Standards Board to embark on a two-phase project to improve its IAS19 pensions accounting standard, Stephen Bouvier rounds up the developments to date
-
Features
Next steps for IAS19
The IFRIC is charged with interpreting accounting standards such as IAS19. Stephen Bouvier examines its current project on the interplay between the asset ceiling and minimum funding requirements
