All Pensions Accounting articles – Page 17
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News
FRC releases guidance on going concern, solvency and liquidity risk
UK Financial Reporting Council issues guidance for directors dealing with going-concern basis of accounting
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News
Studies on German pensions ignore unfunded liabilities, says Mercer
Consultancy questions whether reform will come this year
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NewsEIOPA risk-assessment proposal 'least worst option'
EIOPA should have dropped HBS altogether, says PLSA and others
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NewsEIOPA calls for renamed HBS but holds fire on capital requirements
Regulator not advising on harmonising capital, funding requirements ‘at this point in time’
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NewsRules for German occupational pension funds 'make no sense'
Actuaries, pension schemes criticise ‘wrong incentives’ of regulatory regime
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NewsAccounting standard to have 'major' impact on financial institutions
New standard takes effect for reporting period beginning on or after 1 January 2018
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News
Change to UK pension fund disclosure rules eases reporting fears
New regulations remove need for schemes to make ‘redundant’ investment disclosures
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Features
The ceiling has no fans
The International Financial Reporting Interpretations Committee (IFRIC) has proposed potentially far-reaching changes to its asset-ceiling guidance. The proposals have their fair share of critics
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News
Industry criticises quality of IASB, IFRS Foundation's work
Comments come despite major bid to address past failings
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News
German companies move to bolster scheme funding levels
Voluntary contributions to DAX schemes in double-digit figures
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News
IASB faces battle to reconcile divergent views on 'prudent' accounting
International Accounting Standards Board gets support for reintroduction of ‘prudence’ into conceptual framework
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News
Financial stability impact of IFRS 9 'unknown', Draghi concedes
ECB chairman cites poor data quality, uncertainty over how capital regulation might change
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News
MEPs reignite war of words over prudent accounting standards
ECON launches stinging attack on IFRS, IASB
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News
Willis Towers Watson sees signs of recovery at German schemes
Equities, real estate contribute to increasing assets in 2015
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News
UK roundup: LGPS valuations, MNOPF, Coats, Unison, Pearson
Consultancy calls for portfolio-based approach for more transparent LGPS valuations
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NewsSwiss BVK members threaten to drop scheme due to rate changes
University of Zurich explores option of changing pension fund
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News
FRC to 'expedite' pension fund accounting-disclosure changes
Financial Reporting Council presses ahead with changes to Statement of Recommended Practice
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Features
Pensions Accounting: A matching miss
The shift to a new accounting model was always going to be a challenge for the insurance sector. Until now, the International Accounting Standards Board has relied on a stopgap in the form of International Financial Reporting Standard 4, Insurance Contracts.
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News
Germany allows backdated changes to discount-rate calculations
Companies with pension plans can now use average interest rates from last 10 years
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News
IASB discount-rate research shines spotlight on IAS 19 'anomalies'
IASB identifies extent to which fulfilment value measure in IAS 19 is discounted on basis with little or no underlying principle
