All Pensions Accounting articles – Page 15
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News
Accounting roundup: PIRC attack on FRC, watchdog funding changes, review work
PIRC calls on UK MPs to break up the Financial Reporting Council
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News
PPF plans levy update for schemes without sponsors
Lifeboat fund to poll industry over risk-based levy update as British Steel seeks to go it alone
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News
UK roundup: Hymans Robertson, Mercer, PLSA, Environment Agency
Recovery plans called into question, deficits remain stubbornly high, and DB costs soar
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News
Accounting roundup: Hans Hoogervorst, LAPFF, FRC, FASB
IASB chairman defends pensions accounting rulebook
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News
IPE Conference: Reject outdated investment models – Amlan Roy
Assumptions driving asset allocations, liability calculations ‘no longer relevant’
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News
UK roundup: Aggregate Industries, Just Retirement, PiP, PPF
Construction materials supplier secures £135m buy-in
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News
ABP raises premium following reduced return assumptions
Civil service scheme cites economic prospects indicating structural lower interest rates and returns
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Features
Pensions Accounting: Prisoners of time
The International Accounting Standards Board (IASB) has concluded its latest agenda consultation exercise and added a research project to address what it calls “Pension Benefits that Depend on an Asset”. Despite the impressive title, the research is unlikely to cause a flurry of activity on pensions.
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News
UK pension funding position 'weakest in Europe', study shows
Banks, pharmaceuticals among weakest sectors for pension funding across Europe
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News
Accounting roundup: IASB, IFRS, Lane Clark & Peacock
IASB staff expect Conceptual Framework to have little impact on preparers reporting under IFRS
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News
Irish pension fund deficits soar to €6.8bn
Quantitative easing, Brexit and corporate bond yields all contribute to combined shortfall
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News
Funding dispute could lead to closure of KLM pension fund, scheme warns
Dutch airlines says it aims to set up new pension fund
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News
Accounting roundup: ESMA priorities, IAS 19, Basel Committee
European Securities and Markets Authority publishes enforcement priorities
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UK pensions minister supports indexation change 'in principle'
Schemes should be allowed to change indexation calculations ‘as long as members are protected’
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DB liabilities dent FTSE 100 market cap by more than reported deficits
PIC-funded research finds markets assume impact of liabilities is 20% more
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Accounting roundup: IASB, asymmetry, FRC, cashflow statements
IASB to include discussion of asymmetry in Conceptual Framework
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News
UK FRC flags Brexit, dividends as year-end accounting issues
UK accounting watchdog writes to finance directors, audit committee chairmen
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Accounting rulebook IFRS 9 clears last hurdle in European Parliament
Parliament confirms no veto for International Financial Reporting Standard 9
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News
IASB struggles to find middle ground on prudence, neutrality
Battle to reintroduce prudence into IFRS conceptual framework continues
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Features
Pensions Accounting: Numerology signals
Seventy. Zero. Minus-80. We are probably going to be seeing and hearing a lot about those numbers in the coming weeks. Just as 666 is said to represent The Beast, 70, zero and minus-80 look set to epitomise monster pension deficits and the dawning chasm between IAS 19 scheme deficits and the reality of stewarding a pension scheme.