All Pensions Accounting articles – Page 12
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News
Joseph Mariathasan: Discount rates and error margins
If too much credence is given to measurements without understanding their limitations, it can create chaos
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News
Accounting roundup: FRC wrongly told companies to pay voluntary levy
Also: IASB seeks fix for IAS 19 anomaly; rule changes could prove difficult in Germany
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News
Experts warn of P&L hit from DB accounting changes
Companies should revisit pension assumptions during the financial year, IASB says
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News
PGGM, APG call for reform to withholding tax rules
Dutch schemes could claim €300m back but costs are prohibitive for smaller funds
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News
Discount rate cuts German corporate pension liabilities in 2017
Change to ‘unconstitutional’ accounting rules getting closer, says Willis Towers Watson
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News
Carillion: Politicians press accounting watchdog over 'going concern' rules
Politicians flag LAPFF’s long-running dispute with Financial Reporting Council as part of Carillion inquiry
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Features
Reporting metrics: Management knows best
The question that accounting standard setters around the world have resoundingly failed to answer is this: what is the magic number that captures a business’s performance?
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News
Accounting roundup: FRC ‘not clear enough’ on voluntary levy
Plus: Sharon Bowles tables questions over regulator’s public body status; FRC launches strategy consultation
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News
UK actuarial body wants profession to contribute to UN SDGs
IFoA wants to explore how actuaries can help achieve sustainable development goals
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News
Mandate roundup: Japan's GPIF seeks 'multidimensional' analysis
Plus: EU bodies want to commission pension fund studies, UK LGPS seeks custodian
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News
Former MEP adds voice to criticism of accounting watchdog
FRC comes under fire as fresh evidence details lobbying bid over public accountability
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News
Withholding tax relief in sight as Commission unveils code of conduct
Complicated withholding tax refund procedures are estimated to cost €8.4bn a year
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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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News
Employer contributions fail to improve Irish schemes' funding
Companies paid in €9.6bn from 2010-16, consultancy LCP reports
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News
EU Parliament approves plan to dilute asset valuation rules
Transition period planned for new IFRS 9 rules
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News
UK stewardship watchdog floats ‘section 172’ for asset managers
FRC unveils new corporate governance code and questions about Stewardship Code
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News
ABP to roll out visualised pensions pot next year
Communication concept to explain how much has been set aside for the individual participant
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News
Accounting roundup: FRC details corporate governance code review
Plus: Big Four auditors could face £10m fines; IASB plays down involvement in non-financial reporting
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News
EU and UK insurers flag concerns about liability accounting rules
Freedom of Information request reveals wide-ranging concerns about how new standard was finalised
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News
Accounting standards body rejects complaint over due diligence
Anonymous complaint alleged that standard-setter had made changes without going through formal processes