Analysis and opinion – Page 9
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FeaturesAccounting Matters: Splitting the difference
If ever proof were needed that the dividing line between defined benefit (DB) and defined contributions (DC) pension promises is coming under pressure, it was a discussion at the IFRS Interpretations Committee (IFRS IC) on 6 March.
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Ten years ago
Equity markets reached rock bottom in early March 2009, with the S&P 500 falling under 700 before embarking on a steep bull run that only really lost momentum last October
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Resist the scourge of presentism
It has become fashionable to insist on the importance of taking a long-term view but few achieve it in practice
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Deviate at your own risk
The recent controversy about factor investing has probably not caused any distress to the investment industry, let alone the wider public, but it is a fundamental one
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What’s in a number?
There has been much hand wringing among UK actuaries and pension scheme managers about the impact of a recent court ruling requiring certain pension benefits to be paid equally to men and women
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Pension fund consolidators enjoy strong growth
Efforts to increase scale and improve efficiencies across the European pension fund sector are gathering pace, new data shows – but schemes still face hurdles
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PLSA Conference: On the brink of cost transparency
Trustees, consultants and other pension professionals gathered in Edinburgh in early March for the annual investment conference of the Pensions and Lifetime Savings Association (PLSA).
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Accounting matters: Limiting the scope
The IASB is looking at IAS 19. Will the project run into the sand?
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ATP: A very Danish scandal
Fallout from scandals has left ATP without a chief executive and a tricky problem in choosing a successor to Christian Hyldahl
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ESG: Code could boost engagement
Loopholes in the revised Stewardship Code under consultation in the UK may mean it fails to realise its full potential for raising engagement with investee companies.
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Beyond the annuity waiting room
Fintech is hard to escape in daily life – whether personal finance apps, crowdfunding investments or robo-advisers.
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The euro crisis is not over
The euro’s existential crisis subsided several years ago but it would be wrong to assume it has disappeared. The forces that could undermine its integrity have not vanished.
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Shunning the UK is a mistake
Continental investors hold nuanced views on Brexit. It is fair to say, however, that they generally see its impact as a negative factor for the UK economy, at least in the short term.
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Lessons from Down Under
As Australia is one of the world’s largest DC markets, the recent government-backed inquiry into financial services deserves a closer look
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Investment self help
Many people start their new year with diets, exercise, or perhaps a dose of self-help. Bookshops are well stocked with guides to better working, living, thinking, sleeping and even breathing.
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Wrong on the recession
The clouds darkened last month. Forecasts of the world’s economics prospects became distinctly gloomier.
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Beyond green bonds
Green finance is booming. Interest in green finance is booming even more.
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Regulatory capacity crunch?
This year could turn out to be a lucrative one for lawyers in the pension and investment sectors. Deciphering Brexit implications, ensuring compliance with IORP II and localised rulebook changes will keep the legal profession busy
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A glimpse into the future
For many people, being asked to solve their retirement planning problems is akin to being asked to build their own car
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Double standards on trade
No wonder the discussion of trade is in such a tangle. The terminology around the subject is almost designed to cause confusion.
