All Pensions Accounting articles – Page 19
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News
Consultants warn DB pension sponsors to pay close heed to IAS 19 changes
Advisers broadly welcome changes to IFRIC 14 but warn DB schemes must pay close attention to proposals
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News
Swiss government must address impact of low rates on pension funds – KPMG
DB schemes struggling to stay on even keel in low-interest-rate environment, study shows
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News
‘No support’ for solvency agenda in IORP II, rapporteur says
Irish MEP says EU should be unapologetic for creating gold standard in legislation, concedes cross-border funding rules need revisiting
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News
DB sponsors facing challenges in low-interest-rate environment – KPMG
Report shows 2014 was volatile year for pension schemes, with long-dated interest rates falling sharply
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News
HBS 'interesting' but not yet ready for use – Actuarial Association of Europe
AAE welcomes inclusion of DC plans in EIOPA stress tests
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News
UK roundup: Mercer on DB-to-DC transfers, JLT on deficits
Mercer statistics show spike in number of DB pot value requests as members investigate possibility of DC transfer
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News
Pension fund accountants must 'wake up' to new SORP challenge
Experts say accountants need to act now if they are to comply with new, wide-ranging framework
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News
IFRS rejects ESMA demand on asset-ceiling measurement for pensions
European Securities and Markets Authority had called for guidance on asset-ceiling test in IAS 19
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News
IFRS confirms position on fair-value accounting for longevity swaps
Interpretations Committe will not add project to agenda to address how DB sponsors account for longevity swaps
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News
KPMG finds lack of governance in German company pensions
Even large companies still have no comprehensive view on pension risks, survey finds
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News
IASB to consider further IAS 19 revisions to account for hybrid schemes
Accounting standards should not allow pension underfunding to ‘fester’, says IASB chairman
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News
UK FRC finalises GAAP amendment to address DB deficit funding
Changes deal with how UK, Irish entities account for any agreement to make good a DB plan deficit under a schedule of contributions
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News
FRC proposes changes to pension accounting rules for smaller, micro entities
New accounting regime to apply to UK and Ireland
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News
Swiss draft law paves way for pure DC funds
Proposal by Federal Council allows schemes to be recognised as DC under international accounting standards
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News
IASB approves asset-ceiling, service cost amendments to IAS 19
Plan surplus amendment could be most keenly felt in UK, says IASB
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News
SNB's snap currency decision wipes out CHF30bn in pension assets
Swiss industry in shock after country’s central bank decides to cut peg between Swiss Franc and euro
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Features
Discount-rate agenda
The research effort of the International Accounting Standards Board (IASB) on discount rates is pretty low-key. Its 2011 agenda consultation revealed moderate support to examine discounting under IFRS. The project is limited in scope, has one full-time staff member, and might not even result in any changes.
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News
UK accountants, actuaries welcome amended FRC proposals
Proposals by UK watchdog welcomed by industry despite initial concerns about £25bn balance sheet hit
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News
IFRS committee backs fair-value accounting for longevity swaps
DB plan sponsors must account for longevity swaps as single-instrument assets held at fair value
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News
Bond-valuation changes in FTK will impact buffers, actuaries warn
State secretary for Social Affairs removes initial risk surcharge on AAA government bonds