All Pensions Accounting articles
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AnalysisAccounting standards: stuck between practicalities and principles on climate change
The International Accounting Standards Board is considering changing its rules on how companies make disclosures about climate-related and other so-called uncertainties in financial statements
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NewsATP tries to shift focus from investment losses to bonus capacity
Danish pensions giant says rising ability to increase pensions is a better measure of its financial health
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NewsAP3, AP4 eye faster investment decisions after joint IT procurement
Swedish buffer fund duo link up to replace current patchwork of systems with SimCorp’s comprehensive Dimension system, citing many advantages
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NewsIASB to explore options to improve accounting for climate, other risks
The board will likely focus on targeted changes covering topics such as estimates, disaggregation and materiality
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NewsKeva wins clearer picture of public-sector disability risk with new model
Finland’s biggest pension fund says early intervention can significantly reduce the risk and cost of worker incapacity
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Features
SASB grapples with universal appeal
In the ever-evolving landscape of corporate sustainability, the Sustainability Accounting Standards Board (SASB) has long been the guiding star for the 90% or so of companies in the S&P500 that use the standards to chronicle their environmental, social and governance journey.
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NewsIFoA highlights benefits of capital backed funding arrangements
CBFAs can ‘offer distinct benefits when compared with DIY approaches, superfunds, DB master trusts and conventional insurance risk transfer policies’
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NewsDanish FSA raps ATP and other pension funds over alternatives valuation
Pension firms must ensure necessary value adjustments take place sufficiently quickly and frequently, says FSA
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FeaturesAccounting: Corporate reporting at a crossroads
When the definitive history of modern corporate reporting is written, historians will no doubt step back in awe. They will marvel at the International Accounting Standards Board’s (IASB) decision to issue its management commentary proposals only to inherit the integrated reporting framework and then waste substantial energy grappling with the complexities of aligning or even merging the two.
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NewsNorway’s parliament votes for DB buffer capital changes
Legislation on guaranteed pension provisions passes first hurdle in Storting, but buffer fund ceiling likely to be reconsidered in the case of pension funds
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NewsFTSE 350 DB pensions schemes shift £5bn deficit to £38bn surplus
But ’there is every chance that 2022 will be a last hurrah for cash injections into DB schemes’, says WTW
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NewsISSB OK’s amendments to align legacy SASB standards with IFRS S-2
The amendments are intended to enhance international applicability and remove inconsistencies and ill-adapted metrics
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FeaturesAccounting: Connectivity between ISSB and IASB on accounting standards
If you think we all agreed on what connectivity is, you are probably wrong. At least that is what the International Accounting Standards Board’s vice-chair Linda Mezon-Hutter seemed to imply at a recent meeting of the IFRS Foundation’s Accounting Standards Advisory Forum (ASAF).
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NewsISSB staff aiming for mid-year public consultation on changes to SASB standards
A committee of board members is reviewing a draft now to be voted on by the end of the month
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NewsDanish lobby says tax agency owes pension firms nearly €500m
IPD complains to ombudsman after tax authority fails to act properly on ECJ ruling of 2014
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NewsUSS chief signals ‘cautious optimism’ as new report shows £5bn surplus
CEO says more ups and downs may come before end-March official valuation of UK academics’ DB scheme
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NewsKLP blames ‘human error’ as it corrects huge pension underpayments
Norwegian municipal pensions giant owed 100 pensioners individual sums of up to €45,000 – including some deceased people
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NewsIlmarinen’s CIO suggests law changes to boost Finnish pension investment returns
Raising expected returns involves increasing risks, but long-term nature of pension liabilities make that possible, says Mikko Mursula
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NewsIcelandic pension fund returns slump real 12% in 2022
Pension fund association says last year marked by higher domestic and international inflation and turbulent world markets
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NewsNorway overrules FSA on fund fees, saving pension funds NOK8bn, says lobby
Finance Ministry disagrees with FSA that mutual fund managers are subcontractors
