All IAS 19 articles – Page 3
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News
Sponsors 'must review DB terms' after accounting rule change
IAS19 proposal could affect future sponsor contribution levels and viability of buyout plans, consultants warn
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Pensions accounting in IASB’s sights as disclosure project takes shape
Accounting body proposes removing choice for sponsors to report interest
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Accounting roundup: Discounting, ClientEarth, FTSE 350 audits
No change to foreign currency discounting; environmental lawyer flags up BoE climate change concerns
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UK scheme surplus rules causing concern for sponsors: KPMG
Poll of pension scheme sponsors finds average discount rate has hit negative level after inflation
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IFRS rejects call for guidance on foreign-currency discounting
Committee recommends use of judgement when discounting using thinly-covered bond markets
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Accounting roundup: Reporting body backs down on IAS 19 proposals
IASB accounting framework nears completion; FRC seeks GAAP feedback
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Low interest rates endangering German companies – survey
Investment professionals fear local companies unfit to deal with increasing liabilities
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IFRS Committee breaks ranks with ESMA over IAS 19 asset-ceiling test
International Financial Reporting Standards Interpretations Committee confirms it will not develop guidance
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Consultants warn DB pension sponsors to pay close heed to IAS 19 changes
Advisers broadly welcome changes to IFRIC 14 but warn DB schemes must pay close attention to proposals
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UK roundup: Mercer on DB-to-DC transfers, JLT on deficits
Mercer statistics show spike in number of DB pot value requests as members investigate possibility of DC transfer
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IFRS rejects ESMA demand on asset-ceiling measurement for pensions
European Securities and Markets Authority had called for guidance on asset-ceiling test in IAS 19
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IFRS confirms position on fair-value accounting for longevity swaps
Interpretations Committe will not add project to agenda to address how DB sponsors account for longevity swaps
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IASB to consider further IAS 19 revisions to account for hybrid schemes
Accounting standards should not allow pension underfunding to ‘fester’, says IASB chairman
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IASB approves asset-ceiling, service cost amendments to IAS 19
Plan surplus amendment could be most keenly felt in UK, says IASB
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IASB takes first steps toward full-on review of pensions accounting
Standard setter considers option of scrapping IAS19, replacing it with principles-based accounting model for DB and DC plans
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IFRIC14 accounting changes less troublesome than feared, experts say
IFRS Interpretations Committee votes through amendment to asset-ceiling guidance
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IFRS committee calls time on attempt to produce IAS 19 guidance
Interpretations Committee abandons efforts to develop guidance for measurement challenges presented by DB plans with guaranteed minimum return
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Rethink on 'asset ceiling' requirements could have impact on UK schemes
International Financial Reporting Standards committee tells staff to look again at drafting of proposal to amend guidance
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KPMG warns of market shock for unhedged DB plan sponsors in UK
Gross assets, liabilities at historic high, leaving deficits highly geared, survey shows
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Swiss government collects data on conversion rate and IAS19
Swiss authorities prepare case for lowering minimum conversion rate to 6% under proposed reform package
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