All Pensions Accounting articles – Page 18
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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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NewsIndustry 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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NewsLow interest rates endangering German companies – survey
Investment professionals fear local companies unfit to deal with increasing liabilities
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NewsTreasury must 'tread carefully' with pensions tax changes – advisers
Changes to taxation regime under consideration will fail to plug £9trn savings gap, KPMG warns
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Features
Pensions Accounting: A five-year plan
It’s that time again. The International Accounting Standards Board (IASB) has just launched a public consultation on its work plan for the next three years
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NewsLAPFF claims IFRS 9 adviser misapplied EU law
London organisation ups stakes in bid to persuade EU to block accounting standard
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NewsCass proposes new ALM model linked with asset allocation
Business school’s model moves away from current silo valuations
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NewsSwiss Parliament amends AV2020 pension reform package
Smaller chamber rejects government proposal regarding low-income participation
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NewsMEPs call on European Commission to explain accounting reforms
Lawmakers seek information on procedures EC has followed on new financial instruments accounting standard
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NewsLongevity risk market to spread across Europe, says Prudential
Market worth $250bn set to double as popularity of longevity swaps spreads to other markets
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NewsLocal Authority Pension Fund Forum questions legality of IFRS accounts
IFRS account ‘fatally flawed’, says second LAPFF legal opinion
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NewsTesco drops DB pension fund in favour of defined contribution offering
Supermarket confirms closure of DB scheme to future accrual with DC replacement
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NewsDutch decision to cut UFR costs Philips scheme €16m [amended]
Pension fund must raise fixed contribution to keep accrual rate on target
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NewsIFRS Committee breaks ranks with ESMA over IAS 19 asset-ceiling test
International Financial Reporting Standards Interpretations Committee confirms it will not develop guidance
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NewsUK pension funds flirting with 40% bond allocation – UBS GAM
Average scheme returns 11.7% over 2014, with real estate and government bonds offsetting weak UK equities
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NewsDutch watchdog's rate tinkering 'threatens' sustainability of DB schemes
Pensions Federation says DB arrangements will be ‘no longer sustainable’ after government’s decision to alter ultimate forward rate
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NewsKAS looks to 'export' Dutch transparency standards to Germany
Bank currently in with German pension funds on need for cost data
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Features
Accounting Matters: Feeling the pressure
The verdict on 2014 is that it was a volatile year for pension schemes. Long-dated interest rates fell sharply, bringing with them a corresponding increase in pension liabilities
