Analysis and opinion – Page 9

  • bertrand perrin
    Features

    Accounting Matters: Splitting the difference

    May 2019 (Magazine)

    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. 

  • liam kennedy
    Features

    Ten years ago

    April 2019 (Magazine)

    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

  • daniel ben ami
    Features

    Resist the scourge of presentism

    April 2019 (Magazine)

    It has become fashionable to insist on the importance of taking a long-term view but few achieve it in practice

  • carlo svaluto moreolo
    Features

    Deviate at your own risk

    April 2019 (Magazine)

    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

  • nick reeve
    Features

    What’s in a number?

    April 2019 (Magazine)

    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

  • screen shot 2019 03 28 at 15.06.22
    Features

    Pension fund consolidators enjoy strong growth

    April 2019 (Magazine)

    Efforts to increase scale and improve efficiencies across the European pension fund sector are gathering pace, new data shows – but schemes still face hurdles

  • screen shot 2019 03 28 at 15.18.30
    Features

    PLSA Conference: On the brink of cost transparency

    April 2019 (Magazine)

    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).

  • andrew watchman
    Features

    Accounting matters: Limiting the scope

    April 2019 (Magazine)

    The IASB is looking at IAS 19. Will the project run into the sand?

  • screen shot 2019 03 28 at 16.26.52
    Features

    ATP: A very Danish scandal

    April 2019 (Magazine)

    Fallout from scandals has left ATP without a chief executive and a tricky problem in choosing a successor to Christian Hyldahl

  • screen shot 2019 03 29 at 14.05.48
    Features

    ESG: Code could boost engagement

    April 2019 (Magazine)

    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.

  • liam kennedy
    Features

    Beyond the annuity waiting room

    March 2019 (Magazine)

    Fintech is hard to escape in daily life – whether personal finance apps, crowdfunding investments or robo-advisers.

  • daniel ben ami
    Features

    The euro crisis is not over

    March 2019 (Magazine)

    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.

  • carlo svaluto moreolo
    Features

    Shunning the UK is a mistake

    March 2019 (Magazine)

    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.

  • nick reeve
    Features

    Lessons from Down Under

    March 2019 (Magazine)

    As Australia is one of the world’s largest DC markets, the recent government-backed inquiry into financial services deserves a closer look

  • liam kennedy
    Features

    Investment self help

    February 2019 (Magazine)

    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.

  • daniel ben ami
    Features

    Wrong on the recession

    February 2019 (Magazine)

    The clouds darkened last month. Forecasts of the world’s economics prospects became distinctly gloomier.

  • Is transition risk dead in the water?
    Features

    Beyond green bonds

    February 2019 (Magazine)

    Green finance is booming. Interest in green finance is booming even more.

  • nick reeve
    Features

    Regulatory capacity crunch?

    February 2019 (Magazine)

    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 

  • liam kennedy
    Features

    A glimpse into the future

    January 2019 (magazine)

    For many people, being asked to solve their retirement planning problems is akin to being asked to build their own car

  • daniel ben ami
    Features

    Double standards on trade

    January 2019 (magazine)

    No wonder the discussion of trade is in such a tangle. The terminology around the subject is almost designed to cause confusion.