All IAS 19 articles
-
NewsAccounting round-up: FRC ups enforcement, focuses on DB accounting
Plus: IASB disclosure requirements project; FRC’s feedback statement on non-financial reporting
-
News
UK 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
-
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
-
News
Accounting roundup: Full-scale IAS 19 review option; new IOSCO group
Comprehensive review of IAS 19 included as option in IFRS Foundation consultation
-
News
IFRS committee to forego project on DB periods of service attribution
Interpretations Committee rules requirements of IAS 19, Employee Benefits are clear
-
News
IASB urged to add projects on pensions accounting, sustainability reporting
The board is also conducting research into pension benefits that depend on asset return
-
News
Mercer survey reveals FTSE 350 DB accounting deficits skyrocket by £13bn
Total DB liabilities reached £970bn at the end of July
-
News
IASB green light to revamp IAS 19 disclosure requirements
Plus: EU adopts proposal package for new IFRS 9 rule book; Amendements to IFRS 17
-
News
LCP: COVID-19 has limited impact on DB schemes’ funding levels
A large number of FTSE 100 pension schemes were in a relatively healthy position
-
News
Q1 pulls down Swiss corporate pension scheme funding by 7%-points
Corporate bond yield increase partially offsets asset decline
-
News
IASB votes to pause work on IFRIC 14 project, rethinks way forward
‘The IASB have been struggling with this for some time, but there are no easy answers’
-
News
IASB gives go-ahead to hybrid schemes’ potential accounting solution
The board is currently working on a model dubbed the ‘capped ultimate costs adjustment approach’
-
News
Accounting roundup: EFRAG discussion paper gets mixed response
Plus: IASB agenda plans, EU adopts IASB’s amendments
-
News
UK consultants flag up divergent IAS19 practice over inflation, mortality assumptions
‘The big issue to watch for is whether companies reduce the assumed gap between RPI and CPI for this year end’
-
News
Swiss corporate pensions slide into red for first time in two years
Coverage ratio down by four percentage points in third quarter, consultancy reports [updated]
-
News
Accounting standards board approves changes to DB reporting methods
The IASB sought to address complaints that pensions accounting rules ‘often do not meet the primary objectives’ of accountants and analysts
-
News
Accounting body could drop hybrid scheme work, IASB warns
The international standard setter is looking for help from the European Financial Reporting Advisory Group to inform its work on accounting for hybrid pension funds
-
News
FTSE 350 discount rates more bunched around average – report
Hymans Robertson suggests greater bunching an effect of tougher oversight, higher yields
-
News
Accounting roundup: Committee warns on DB-DC ‘blurred lines’
Plus: FRC maps out its plan to transition to the Audit, Reporting and Governance Authority; Change to accounting rules for multi-employer pension schemes
-
News
Study highlights imbalance between dividends and pension payments
LCP found that FTSE 100 companies paid £90bn to shareholders and just £13bn to pension funds in 2018
