All Pensions Accounting articles – Page 6
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NewsFRC seeks members, views for stakeholder reporting panel
The project will include corporate reporting obligations under section 172 of the Companies Act 2006
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NewsIASB green light to revamp IAS 19 disclosure requirements
Plus: EU adopts proposal package for new IFRS 9 rule book; Amendements to IFRS 17
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Features
Accounting Matters: Controversy over sponsor rebates
In 2014, staff at the International Financial Reporting Standards Interpretations Committee (IFRS IC) – the body responsible for developing guidance on the application of IFRSs – recommended the approval of an amendment to its asset-ceiling guidance.
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NewsGreek, Italian lenders receive capital boost from EU IFRS 9
‘Provision to market participants of continuous information on banks’ exposures and asset quality is crucial’
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Features
Accounting Matters: Will IFRS 9 cause a new crisis?
The global financial crisis of 2008-09 was fertile ground for the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB). Suddenly everyone was talking about flawed accounting. Globalisation was king, bigger was better, and politicians were keen to assuage public anger that banks which seemed were healthy were in fact insolvent.
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NewsEC proposes temporary easing of IFRS 9 credit loss rules
The move is expected to improve the transmission of monetary policy to the wider European economy
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AnalysisPensions accounting: A matter of survival
If there is one thing DB scheme sponsors and trustees can be sure of this year, the COVID-19 pandemic is going to affect not only their ability to fund schemes but also how they account for them
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NewsAccounting roundup: ESMA addresses IFRS 9 COVID-19 implications
Plus: IASB delays insurance accounting standard; FRC reports on Kingman implementation progress
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AnalysisPensions accounting: IASB faces disclosure tussle
The story of the latest work by the International Accounting Standards Board (IASB) on pensions disclosures starts last July when the board agreed on two specific disclosure amendments that it wanted to make to International Accounting Standard 19 (IAS 19), Employee Benefits.
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NewsUSS gets ball rolling on 2020 valuation
Scheme explains its thinking about potential changes to sponsoring employers
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NewsIASB votes to pause work on IFRIC 14 project, rethinks way forward
‘The IASB have been struggling with this for some time, but there are no easy answers’
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NewsPensionDanmark publishes audited ESG figures
Danish pension fund becomes first to include ESG numbers in independent auditor’s report
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FeaturesIntegrated reporting: Accounting goes sustainable
Combining conventional financial reporting with non-financial reporting in a single integrated framework presents challenges
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NewsConsultants give cautious welcome to HMRC’s guidance on GMP
Any increase resulting from GMP equalisation ‘is not a new entitlement’
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NewsIASB gives go-ahead to hybrid schemes’ potential accounting solution
The board is currently working on a model dubbed the ‘capped ultimate costs adjustment approach’
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AnalysisEFRAG: Reaching a compromise
It is hard not to feel some sympathy for the technical staff working on the European Financial Reporting Advisory Group’s pensions research project
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NewsDanish FSA tells 25 pension funds to change solvency provisions
Watchdog says unclear what effects the necessary adjustments may have
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NewsAccounting roundup: EFRAG discussion paper gets mixed response
Plus: IASB agenda plans, EU adopts IASB’s amendments
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NewsNorway eases SWF’s reporting duty to semiannual from quarterly
Fund must still consider need for more frequent reporting, ministry says
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NewsUK consultants flag up divergent IAS19 practice over inflation, mortality assumptions
‘The big issue to watch for is whether companies reduce the assumed gap between RPI and CPI for this year end’
