All Pensions Accounting articles – Page 8
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News
XPS: UK schemes sitting on £260bn accounting ‘black hole’
Difference between accounting numbers and long-term assumptions is increasing, according to XPS’s annual survey
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News
FRC board warns over government delays to budget sign-off
Delays to agreeing the audit regulator’s budget for 2019-20 could hamper work on the transition to the Audit, Reporting and Governance Authority
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Features
IAS 19: How did they do it?
Two academics have analysed key amendments to IAS 19 and how they came about
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News
Accounting roundup: Committee warns on DB-DC ‘blurred lines’
Plus: FRC maps out its plan to transition to the Audit, Reporting and Governance Authority; Change to accounting rules for multi-employer pension schemes
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News
LAPFF blames ‘defective’ accounting rules for 2008 Irish banking crisis
The £269bn public pension group has been challenging accounting standards for years and took the issue up again at a hearing into Ireland’s banking collapse
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News
Corporate climate-related financial information ‘still insufficient’: TCFD
Task Force on Climate-related Financial Disclosures uses artificial intelligence to analyse effectiveness of disclosures on climate-related issues
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News
Actuaries: Different discount rates for pension funds and insurers ‘illogical’
Dutch pension schemes’ funding ratio would rise by 6 percentage points on average if schemes were allowed to apply insurers’ discount rate
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News
Study highlights imbalance between dividends and pension payments
LCP found that FTSE 100 companies paid £90bn to shareholders and just £13bn to pension funds in 2018
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News
Sustainability accounting standards investor group expands
NBIM, Brunel Pension Partnership and Canadian pension funds among 15 new members of advisory group
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News
Life expectancy will continue to fall in 2019: KPMG
Longevity swap contracts could be ‘out of the money’ given major shifts in data on life expectancy, warns accountancy group
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News
German chemicals company de-risks with lump sum payments
Employees respond positively as Henkel offers one-off payment to reduce DB liabilities
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News
Accounting roundup: Guidance issued on pension equality costs
Plus: Hybrid pension plan accounting; Politicians call for break up of ‘big four’; FRC publishes draft plan and budget
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News
IFRS committee rules on DC refunds for plan sponsors
IFRS Interpretations Committee says discounts on overpayments to DC plans shouldn’t mean DB treatment is necessary
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Features
Accounting matters: Limiting the scope
The IASB is looking at IAS 19. Will the project run into the sand?
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News
German pension funding stable after challenging 2018
Funding ratio almost unchanged at 67%, according to consultancy’s latest DAX pension finance study
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News
Politicians warn on UK audit sector’s Brexit preparations
‘UK law must prevail’ if there is a clash between UK and international standards, peers say
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News
Pension funds call for clear-out at UK audit regulator
Local Authority Pension Fund Forum demands government conduct a swift clear out of the FRC’s senior ranks
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News
European actuarial body warns on national liability data misuse
Association stands ready to help determine ‘the appropriate methodology to assess the future’
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News
UK companies to keep EU accounting standards post-Brexit
Government proposes powers to adopt EU-led standards beyond the UK’s exit from the bloc
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UK to replace audit regulator after damning review
Investors voice support as Kingman review to be enacted by government