All articles by Stephen Bouvier – Page 6
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NewsIASB advisor warns on challenges posed by draft ISSB climate-reporting rules
Disclosure obligations proposed by ISSB would be ‘extremely difficult to model’
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NewsFRC wants actuaries to focus more on climate, ESG risks
‘As the importance of climate change risks continues to grow it is critical that actuaries consider these risks in the course of their work,’ says FRC
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NewsIASB to decide pensions disclosure project next steps in September
Chair warns of danger of extending the scope of the project beyond that originally envisaged at the start of the project
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FeaturesAccounting: IASB risks project duplication over sustainability
Looking back, the warning signs were clear. “The trustees of the IFRS Foundation are considering whether [we] should play a role in the development of sustainability reporting standards,” the March 2021 exposure draft explains.
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NewsUK waters down plans for Sarbanes-Oxley law to tackle failing audit market
Government says consultation responses indicated ‘more incremental approach to internal controls would be appropriate’
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SASB investor advisors endorse ISSB draft sustainability standards
SASB Investor Advisory Group praises ‘responsiveness to meeting investor needs’, industry-based approach
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NewsG7, central bankers lend support to ISSB global baseline push
G7 finance ministers welcome ISSB inauguration and progress
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IASB to mull management commentary, ISSB remit overlap
Eumedion among respondents urging a rethink of management commentary approach
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ISSB on the brink of appointing new board members, vice chair says
Board currently has two members, chair and vice chair
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FeaturesAccounting: IASB shortlist of projects hits a snag
The best laid plans of mice and men often go awry. Or so they say. March was supposed to be the month when the International Accounting Standards Board (IASB) whittled down its shortlist of potential standard-setting projects for a final vote in April. But nothing ever goes to plan.
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NewsISSB unveils new advisory body, EFRAG names TEG members
New ISSB body to focus on enhancing compatibility between global baseline and jurisdictional initatives
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FeaturesAccounting: IASB grapples with IAS 19
The staff could hardly have been more blunt: “Overall, we received mixed feedback on our IAS 19 [International Accounting Standard 19] proposal,” they told the International Accounting Standards Board (IASB) in March. The proposal in question is a March 2021 exposure draft in which the IASB trialled a new approach to disclosure by focusing on objectives aimed at teasing out relevant information.
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NewsISSB launches public consultation on draft sustainability standards
The first of the two standards deals with general sustainability-related disclosure requirements while the second addresses climate-related disclosures
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NewsIASB rules out work on pensions accounting, related issues
The decision draws a line under hopes in some quarters that the board would attempt to fix deficiencies in hybrid pension plan accounting
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IASB pushes back final vote on climate-reporting project
Shortlist of potential projects includes climate-related risks, cryptocurrencies, pollutant-pricing mechanisms, and the statement of cash flows
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IFRSs are well-equipped to tackle sustainability reporting challenges, says IASB chair
But ‘there may still be a case to do more’, Barckow added
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NewsEFRAG task force issues latest draft sustainability standards
The release of the papers does not form part of any public consultation at this stage
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SASB delivers update on ISSB merger progress
The Sustainability Accounting Standards Board (SASB) will formally hand over responsibility for its sustainability metrics rulebook to the IFRS Foundation in June
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IASB receives ‘mixed feedback’ to IAS 19 disclosure revamp
Disclosure proposals prompted “rethink” of pensions footnote by reassessing what information was or was not relevant
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IASB calls a halt to IFRIC 14 DB refund project
A total of 11 IASB members out of 12 backed the decision to cease work on the project
