All IAS 19 articles – Page 3
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News
Accounting roundup: Regulator admits failings over HBOS
Plus: New reporting rules for pension gains and losses; Impact of IAS 19 on German asset allocation
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NewsAccounting standards body rejects complaint over due diligence
Anonymous complaint alleged that standard-setter had made changes without going through formal processes
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NewsSponsors '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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News
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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News
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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News
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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News
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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News
Accounting roundup: Reporting body backs down on IAS 19 proposals
IASB accounting framework nears completion; FRC seeks GAAP feedback
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News
Low interest rates endangering German companies – survey
Investment professionals fear local companies unfit to deal with increasing liabilities
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News
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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News
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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News
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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News
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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News
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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News
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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News
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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News
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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News
IFRIC14 accounting changes less troublesome than feared, experts say
IFRS Interpretations Committee votes through amendment to asset-ceiling guidance
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News
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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News
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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