All Pensions Accounting articles – Page 13
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News
Swiss government rejects ideas for more pension fund comparability
Government seen ‘deciding against transparency’
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News
UK audit regulator drops opposition to government’s ‘nationalisation’ plan
Financial Reporting Council to become part of central government with implications for transparency and fines
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News
ClientEarth, PIRC give cautious welcome to s172 proposals
Guidance for non-financial disclosures follows heavy criticism of auditing watchdog
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News
LCP: Defined benefit funds are 'fighting for survival'
FTSE 100 companies have pumped £150bn into DB funds in 10 years but large deficits remain
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News
UK roundup: FRC expands Coats pension investigation
Latest monthly private sector DB deficit estimates give contrasting picture
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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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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: FRC, GAAP, IFRS, IASB, S&P
UK’s FRC says more work needed before updating GAAP in line with IFRS changes
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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
Accounting roundup: BP, Glencore under pressure on climate change
Also: IASB puts pension accounting project on hold but presses on with new reporting standards for insurers
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Features
The impaired financial instruments standard
From January 2018 IFRS 9 will replace the IASB’s existing rule book
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News
IFoA pushes environmental issues higher up actuarial agenda
UK actuarial association issues ‘Risk Alert’ on climate change
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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
Companies bow to pressure group over climate-change disclosures
Regulator criticised for lack of transparency over negotiations with two oil and gas companies
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News
Accounting roundup: FRC sets out 2017 watchlist for shareholders
Watchdog also consults on pension scheme audit guidelines
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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
The future of Germany's on-book pension reserves
Companies call on government to ease fiscal burden on pension funds held directly on company balance sheets
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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
Investment gains for DAX pensions beat expectations
German funds’ returns and top-up payments helped keep funding level as interest rates fell
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News
Accounting: Bank trade body warns of backwards step for IFRS 9
New accounting standard could weaken current rules on banks’ loan loss provisions