All Pensions Accounting articles – Page 7
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Features
Integrated reporting: Accounting goes sustainable
Combining conventional financial reporting with non-financial reporting in a single integrated framework presents challenges
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News
Consultants give cautious welcome to HMRC’s guidance on GMP
Any increase resulting from GMP equalisation ‘is not a new entitlement’
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News
IASB 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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Analysis
EFRAG: 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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News
Danish FSA tells 25 pension funds to change solvency provisions
Watchdog says unclear what effects the necessary adjustments may have
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News
Accounting roundup: EFRAG discussion paper gets mixed response
Plus: IASB agenda plans, EU adopts IASB’s amendments
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News
Norway eases SWF’s reporting duty to semiannual from quarterly
Fund must still consider need for more frequent reporting, ministry says
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News
UK 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’
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News
IASB agrees DB pensions disclosures package
The IASB board decided to take a blank page approach to explore whether new or different information about employee benefits would be more effective
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News
Inflation measure changes could shift pension funding by up to 10%
Consultancy says prospective new measure could be 1% a year less than current RPI
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News
Swedish municipalities group denies big pensions debt is big problem
Skandia report says most local and regional council pension liabilities are hidden
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News
Accounting roundup: FRC raises going concern sign-off standards
Watchdog says auditors face ‘significantly stronger requirements’
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News
Swiss corporate pensions slide into red for first time in two years
Coverage ratio down by four percentage points in third quarter, consultancy reports [updated]
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News
‘Changing discount rate could destroy pension system’, warns Dutch PM
Mark Rutte warns a major change to the discount rate could discourage younger people from saving – but government vows to battle ‘unnecessary’ pension cuts
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News
German treasurers increase focus on pension asset management
VDT says its focus will include in-house versus external fiduciary management, pension finance, and accounting issues
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News
Pension liabilities set to rise as mortality falls in first half
Analysis from longevity experts at Club Vita indicates that longevity improvements could be on the rise again – which means DB scheme costs could increase
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News
UK MPs criticise government over handling of FRC chair appointment
Simon Dingemans is set to chair the Financial Reporting Council and its successor body – but politicians have expressed ‘frustration and dissatisfaction’ at the process
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News
Accounting standards board approves changes to DB reporting methods
The IASB sought to address complaints that pensions accounting rules ‘often do not meet the primary objectives’ of accountants and analysts
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News
Accounting body could drop hybrid scheme work, IASB warns
The international standard setter is looking for help from the European Financial Reporting Advisory Group to inform its work on accounting for hybrid pension funds
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News
FTSE 350 discount rates more bunched around average – report
Hymans Robertson suggests greater bunching an effect of tougher oversight, higher yields