All IAS 19 articles – Page 2
-
NewsUK 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’
-
NewsSwiss corporate pensions slide into red for first time in two years
Coverage ratio down by four percentage points in third quarter, consultancy reports [updated]
-
NewsAccounting 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
-
NewsAccounting 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
-
NewsFTSE 350 discount rates more bunched around average – report
Hymans Robertson suggests greater bunching an effect of tougher oversight, higher yields
-
NewsAccounting 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
-
NewsStudy 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
-
NewsLife 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
-
NewsIFRS 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
-
NewsAccounting 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
-
NewsAccounting roundup: Discount rates on the rise
Also: DB, DC plan definitions under IAS 19; IASB staff still working on DC discount rate anomaly
-
NewsUK 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
-
NewsAudit regulator criticises DB accounting standards [updated]
DB liabilities could rise after Financial Reporting Council’s review, consultant warns
-
NewsResearchers urge IASB to launch hybrid pension accounting project
Existing pension accounting rules hampering take-up of risk-sharing pension arrangements, consultants argue
-
NewsAccounting roundup: EU advisers approve controversial DB changes
Plus: European Parliament flags concerns over IFRS 17; FRC plots new governance code for this year
-
NewsFTSE 100 companies report first pension surplus in 10 years
Changes to longevity and discount rate assumptions among main reasons for rise
-
NewsUBS proposes alternative approach to liability calculations
Actuaries supportive but call for more work on ‘deficit repair’ idea
-
NewsAccounting roundup: FRC wrongly told companies to pay voluntary levy
Also: IASB seeks fix for IAS 19 anomaly; rule changes could prove difficult in Germany
-
NewsAccounting roundup: Regulator admits failings over HBOS
Plus: New reporting rules for pension gains and losses; Impact of IAS 19 on German asset allocation
-
NewsAccounting standards body rejects complaint over due diligence
Anonymous complaint alleged that standard-setter had made changes without going through formal processes
- Previous Page
- Page1
- Page2
- Page3
- Page4
- Next Page
