All articles by Stephen Bouvier – Page 8
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NewsTPR releases criminal sanctions guidance, consults further on new pensions act powers
The new legislation created two new criminal offences, which take effect from Friday 1 October
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NewsFRC officials detail ARGA transition timetable, upcoming workplan priorities
Additional reporting requirements are ‘driving a significant growth in reporting demands’, Mark Babington says
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NewsLegal experts warn on issues with ICAEW dividends guidance
Local Authority Pension Fund Forum has accused the accounting profession of acting like a ‘state within a state’
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Special ReportRisk transfer: The accounting perspective
The effect on liabilities from an accounting point of view is an important factor when considering a buy-in or buyout
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NewsAccounting round-up: FRC ups enforcement, focuses on DB accounting
Plus: IASB disclosure requirements project; FRC’s feedback statement on non-financial reporting
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NewsFRC fines KPMG £13m, sanctions restructuring unit partner [updated]
KPMG and Costley-Wood’s actions allowed HIG Group to snap up Silentnight out of insolvency while £100m of pension liabilities were transferred to the PPF
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Features
Accounting: The Friedman conundrum
The world, or rather capitalism, has come a long way since Milton Friedman’s 1970 New York Times opinion piece The Social Responsibility of Business is to Increase Its Profits. Corporations, he argued, have no responsibility beyond the duty they hold to shareholders.
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NewsSASB, IIRC merge to form Value Reporting Foundation
One of the priorities for the merged entity will be to support the work of bodies such as the IFRS Foundation
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Features
Accounting: Getting there eventually
You could be forgiven for thinking that audit reform has a lot in common with online shopping: knowing what you want is the easy part – it is fulfilment that is the let-down.
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NewsUK DB schemes end turbulent year in strong position, LCP says
LCP’s report found that UK DB schemes ended the year with an aggregate balance sheet surplus of £10bn
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NewsIOSCO registers ‘strong support’ for sustainability reporting initiative
The IFRS Foundation has set up a working group to prepare the ground for the establishment of an SSB
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NewsAccounting standards come under fire from UK lawmakers
Since the UK’s departure from EU structures on 31 December 2020, new IFRSs have been adopted through means of a temporary endorsement mechanism
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Features
Reporting: Yours sustainably…
You know how one thing can lead to another? Well, that is what happened with the International Financial Reporting Standards Foundation’s steps into sustainability reporting.
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News
DB attribution project prompts warning from IFRS IC chair
The IFRS IC voted to confirm its tentative agenda decision concerning the attribution of periods of service under IAS 19
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NewsCorporate governance advisor PIRC pushes for shareholder hard line on audit
PIRC is recommending that shareholders oppose the appointment of EY, PWC, KPMG and Grant Thornton during this year’s round of shareholder meetings
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NewsAccounting roundup: Full-scale IAS 19 review option; new IOSCO group
Comprehensive review of IAS 19 included as option in IFRS Foundation consultation
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FeaturesDB accounting: Lump-sum benefits
Service-defined lump-sum payments are causing accounting attribution problems
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NewsIFRS Foundation urged to address materiality in sustainability reporting
IFRSs focus on financial materiality and treat information as material if leaving out of an entity’s financial statements would influence investors’ decisions
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NewsUK unveils plans to reform audit, corporate governance landscape [updated]
Government proposals include steps to replace the FRC with a new regulator
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Special ReportUK accounting: The Brexit slower ball
Full departure from EU rules means the UK must set up its own accounting standards
