Pensions Accounting – Page 18
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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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News
Swiss 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
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NewsEuropean Parliament calls for comment on financial reporting standards
Parliament issues public call for comment on ECON report into International Financial Reporting Standards
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News
Draft ECON report reveals softer line on international reporting standards
Report suggests Parliament has softened tone of rhetoric against International Financial Reporting Standards
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News
IASB explores issues to include in discount-rate research paper
Project ‘not about’ imposing move to fair-value/risk-free discounting approach under IFRS
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NewsLAPFF trades blows with EU accounting adviser in IFRS 9 row
War of words escalates between Local Authority Pension Fund Forum and European Financial Reporting Advisory Group
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News
Shifting discount rate increases pension liabilities for German companies
Liabilities increase by 14% over first nine months, according to Towers Watson
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News
LAPFF presses FTSE companies to ignore ‘illegal’ FRC guidance
Local Authority Pension Fund Forum pens letter to all UK FTSE 350 companies
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News
Pension fund for Dutch hairdressers calls for discount-rate reprieve
‘Young’ schemes hit disproportionally by strict discounting rules, pension fund says
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NewsGerman pension fund association demands action on discount rate
Aba warns of impact of accounting standards on occupational pensions companies
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News
Industry sends IASB mixed messages on IFRIC 14, IAS 19 proposals
FRC expects UK-listed companies to pay heed to guidance in run-up to annual reporting season
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Features
Pensions Accounting: Sometime, never… maybe?
On 31 July, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) addressing three aspects of pension-plan accounting.
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NewsDutch pensions regulator criticised for 'opening window during storm'
Dutch Pensions Federation decries impact of ultimate forward rate change
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News
Low interest rates endangering German companies – survey
Investment professionals fear local companies unfit to deal with increasing liabilities
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News
Treasury must 'tread carefully' with pensions tax changes – advisers
Changes to taxation regime under consideration will fail to plug £9trn savings gap, KPMG warns
