All Pensions Accounting articles – Page 19
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News
Tesco 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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News
Dutch 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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News
IFRS 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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News
UK 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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News
Dutch 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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News
KAS 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
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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