When people think about pension accounting under IFRS Accounting Standards, they generally think about IAS 19 Employee Benefits. IAS 19 governs how employers should account for pensions. They often forget that a different standard, IAS 26 Accounting and Reporting by Retirement Benefit Plans, governs accounting by pension plans. In my view, the IASB should withdraw… Continue reading Time to retire IAS 26
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What Accounting Miscellany covers
I have been running Accounting Miscellany for 2 years and I can now define more clearly what it covers. I write about accounting topics that people often overlook or forget about. Most posts fall into one or more of the following categories: Categories and tags You can click on the links above to find all… Continue reading What Accounting Miscellany covers
Welcome
Welcome to my blog Accounting Miscellany. I’m writing about accounting topics that people often overlook or forget about. I worked for the International Accounting Standards Board (IASB) and its predecessor from 1994 to 2021. There is more detail about me on the page About this Blog. On my other blog Language Miscellany I write about… Continue reading Welcome