Pensions Accounting – Page 16
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News
Accounting roundup: IASB, asymmetry, FRC, cashflow statements
IASB to include discussion of asymmetry in Conceptual Framework
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NewsUK FRC flags Brexit, dividends as year-end accounting issues
UK accounting watchdog writes to finance directors, audit committee chairmen
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NewsAccounting 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.
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NewsECON member calls for IASB chairman to take pay cut
Green Party member takes exception to remuneration of Hans Hoogervorst
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News
IFRS committee says defined benefit sponsors must assess materiality
IFRS IC rejects staff plan to limit DB schemes affected by IAS 19 change
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News
'False' valuations distorting pension funding levels in Switzerland
Adjusting discount rate would entail 500bps drop in funding, consultancy says
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News
UK’s PPF consults on changes to key valuation assumptions
UK lifeboat fund assumption changes would lift s.179 funding ratio
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News
IFRS committee OKs new guidance on asset ceiling for DB schemes
Amendments could restrict ability to recognise plan surplus as balance-sheet asset
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News
FRC investigates actuaries, accountants on Coats Group schemes
FRC probes conduct of unnamed professionals at schemes long scrutinised by Pensions Regulator
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News
IASB to consider accounting changes for hybrid pension plans
Research project to examine possible solutions for accounting treatment of hybrid-risk plans
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News
IFRS committee to review options for IFRIC 14 amendment project
Move comes despite mixed response from defined benefit plan sponsors
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News
EU accounting committee gives IFRS 9 green light for endorsement
Controversial standard clears penultimate endorsement hurdle
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NewsEuropean Commission must assess impact of 'deeply flawed' IFRS 9
ECON chairman must honour responsibility to assess new financial instruments accounting standard
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NewsEuropean Parliament censures IFRS accounting rules
Releases potentially damaging report on activities of IFRS Foundation, IASB
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NewsKPMG survey sees UK DB schemes facing battle over deficits
Consultancy’s survey shows balance sheet deficits as main asset class returns flat
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News
IASB rejects demand for greater role of 'prudence' in IFRS framework
Accounting standards board dismisses calls for reintroduction of prudence into financial reporting standards
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News
IASB mulls targeted project to tackle IAS 19 treatment of hybrid plans
International Accounting Standards Board signals plans to launch research project
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News
FRC report criticises Deloitte audits of UK defined benefit schemes
Company has already taken steps to address areas ‘highlighted for improvement’
