All Pensions Accounting articles – Page 14
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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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Accounting: Bank trade body warns of backwards step for IFRS 9
New accounting standard could weaken current rules on banks’ loan loss provisions
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News
UK roundup: Institutional disinvestment rises, LGPS deficit falls
Also: Phoenix Life secures buy-in with own pension fund; L&G dominates 2016 de-risking
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News
Accounting roundup: FRC criticises audit firms' quality
Audit firms require ‘more than just limited improvements’
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LAPFF hits out at UK's Financial Reporting Council
FRC warrants ‘intensive investigation’ from government, argues public pension fund group
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News
FRC plans overhaul of UK corporate governance code
Accounting regulator to act after parliamentary committee completes governance inquiry
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News
Accounting roundup: More illegal dividends unearthed
Dunelm and Hargreaves Lansdown made payments without reporting up-to-date cash balances
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News
Bulgarian review leads to writedown of asset values
System is nevertheless deemed sustainable by Financial Supervision Commission
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News
Accounting roundup: 'illegal' dividends, PIRC, FRC, s172, EFRAG
PIRC’s disputes with FRC continue, and EFRAG hunts for hybrid pension fund experts
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Features
Pensions Accounting: Working together
The out-going chairwoman of the US Securities & Exchange Commission, Mary Jo White, wants her successor to do what competing priorities left her unable to do: keep interest in global accounting standards alive. The end game is a possible shift by US domestic companies to International Financial Reporting Standards (IFRS).
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News
FSB adds ‘reach for yield’ to pension fund vulnerability list
Internal analysis, feedback from asset managers and others behind addition
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News
LAPFF moves against EC with IFRS 9 'maladministration' claim
Forum demands that Commission demonstrate it followed lawful procedure
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News
More Swiss pension funds making cuts affecting future benefits
Pension funds for cantons of Basel, Geneva lower pension promises for future retirees