All Pensions Accounting articles – Page 13
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News
Accounting roundup: ESMA reduces pensions accounting focus
Also: FRC reveals audit quality stats; IASB nears final draft of conceptual framework
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NewsFRC under fire over accountability, links to UK audit profession
Audit watchdog responds to criticism from investor coalition; politicians urged to act
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News
Brexit threat to international accounting standards convergence
Aviva, Legal & General and Prudential urge government to keep local rules in place after Brexit
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NewsAccounting roundup: Reporting reforms and post-Brexit rules
IASB proposes new financial performance measure; ICAEW calls for maintainance of accounting standards
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News
IASB orders more research into controversial accounting rule changes
UK DB funds could dodge controversial rules by renegotiating scheme rules, say consultants
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News
PLSA sets out vision of UK 'superfund' consolidation regime
Trade body calls for amendments to existing rules to allow simplified benefits and wide-ranging consolidation
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News
CMI longevity model could cut Swiss liabilities by up to 3.5%
Swiss consultancy Libera doubts 1.25% long-term rate used in UK
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News
Swiss reform package rejected by people and cantons
Social minister Berset wants to start new talks following Sunday’s public poll
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NewsIASB urged to look again at DB surplus accounting rules
Controversial IFRIC 14 rules need further research, say accounting regulator’s staff
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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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NewsClientEarth, PIRC give cautious welcome to s172 proposals
Guidance for non-financial disclosures follows heavy criticism of auditing watchdog
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NewsLCP: 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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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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NewsAccounting 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
