All IAS 19 articles
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NewsMercer survey reveals FTSE 350 DB accounting deficits skyrocket by £13bn
Total DB liabilities reached £970bn at the end of July
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IASB green light to revamp IAS 19 disclosure requirements
Plus: EU adopts proposal package for new IFRS 9 rule book; Amendements to IFRS 17
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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
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Q1 pulls down Swiss corporate pension scheme funding by 7%-points
Corporate bond yield increase partially offsets asset decline
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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’
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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’
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Accounting roundup: EFRAG discussion paper gets mixed response
Plus: IASB agenda plans, EU adopts IASB’s amendments
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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’
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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]
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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
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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
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FTSE 350 discount rates more bunched around average – report
Hymans Robertson suggests greater bunching an effect of tougher oversight, higher yields
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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
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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
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Life expectancy will continue to fall in 2019: KPMG
Longevity swap contracts could be ‘out of the money’ given major shifts in data on life expectancy, warns accountancy group
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IFRS committee rules on DC refunds for plan sponsors
IFRS Interpretations Committee says discounts on overpayments to DC plans shouldn’t mean DB treatment is necessary
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Accounting roundup: IASB plans changes to hybrid scheme rules
Plus: EFRAG and IASB to report later this year on hybrid discount rate rule; FRC audited Patisserie Valerie accounts
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Accounting roundup: Discount rates on the rise
Also: DB, DC plan definitions under IAS 19; IASB staff still working on DC discount rate anomaly
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UK schemes in race against time to deal with GMP ruling
Actuaries warn companies and schemes have very little time left to deal with the impact of October’s equality ruling
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Audit regulator criticises DB accounting standards [updated]
DB liabilities could rise after Financial Reporting Council’s review, consultant warns
