Pensions Accounting – Page 10
-
News
Accounting roundup: Rulemakers risk running out of time, IASB chair warns
Also: UK questioned over EFRAG conflict; PIRC’s concerns over troubled bakery; FRC urges annual reports shake-up
-
News
Dutch trade unions demand higher discount rate for liabilities
Demands on retirement age and mandatory pensions accrual for self-employed are also key to securing union support
-
News
Long-term equity holdings ‘won’t solve’ USS funding gap, experts warn
‘Keeping more equity for longer won’t magically reduce costs and liabilities,’ consultants argue in open letter to UK’s biggest scheme
-
News
Former ECON chair Sharon Bowles on the EU’s financial crisis response
Short selling rules were ‘probably the worst legislation’ during the crisis years, says former MEP
-
News
‘Step-change’ in number of UK schemes in funding surplus
37% of schemes in funding surplus in 2018 survey, up from 27% three years earlier
-
News
Accounting roundup: More work needed on ‘too big to fail’ banks
Plus: IASB eyes new pension standard, EU plots financial reporting ‘lab’
-
News
UK announces further review of audit market competitiveness
Competition and Markets Authority to fast-track probe into continued dominance of ‘Big Four’ auditors
-
News
Amended longevity tables may save providers up to 50bp in buffers
Slower increase in longevity after Heubeck fixes flaw
-
News
Longevity data was flawed, admits German consultancy
Revision expected later this month expected to lower longevity increase and with it buffer requirements
-
News
Dutch schemes’ recovery stalls as funding plateaus at 109%
Aon: Pressure increasing for system reform as pension cuts at large schemes are still a possibility
-
News
Independent review considers calls for UK audit regulator to be shut down
Local authority pension schemes reiterate criticisms of Financial Reporting Council in submission to Kingman review
-
News
DAX scheme funding levels hit by European stock performance
As liabilities increase with lower rates and longer life expectancy, returns at DAX companies fail to boost funding
-
News
Date with destiny? Schemes mull ‘Brexit day’ valuations
Some UK funds are considering changing the date of formal valuations – but advisers are split on the benefits
-
News
German longevity data adds €10bn to Direktzusage liabilities
First update since 2005 expected to increase liabilities by 1% for companies paying pensions direct from balance sheets
-
News
Audit regulator criticises DB accounting standards [updated]
DB liabilities could rise after Financial Reporting Council’s review, consultant warns
-
News
USS proposes 41% contribution hike to plug funding shortfall
Report into 2017 valuation expected by September with employers hoping to avoid higher pension costs
-
News
Researchers urge IASB to launch hybrid pension accounting project
Existing pension accounting rules hampering take-up of risk-sharing pension arrangements, consultants argue
-
News
Regulator hits out at Commission’s bid for powers to alter IFRS rules
Carve-ins would negatively affect mutual comparability of companies’ annual accounts, corporate governance body argues
-
News
FRC finds support for stewardship code to mirror section 172 duty
Support for signatories to report on how they considered wide range of stakeholders
-
News
Accounting roundup: UK politician demands answers over BHS audit
Plus: Updated good practice guide for pension accounting; SIG faces investigation; FRC names firms under review