All Pensions Accounting articles – Page 9
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News
Willis Towers Watson: Germany needs new approach to longevity data
German conference hears about statistical divergences in European longevity assumptions
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News
UK audit inquiry reignites ‘illegal dividends’ dispute
UK and international rules on distributable reserves have ‘inconsistencies’, accountancy body admits, reigniting long-running debate
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Accounting roundup: Kingman on the FRC; Carillion audit report
Also: FRC reports on current and future use of artificial intelligence in accounting and corporate reporting
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News
Accounting roundup: IASB plans changes to hybrid scheme rules
Plus: EFRAG and IASB to report later this year on hybrid discount rate rule; FRC audited Patisserie Valerie accounts
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News
New USS valuation could slash deficit, ‘notably’ lower contributions
Pension scheme seeks employer views on 31 March 2018 valuation, including raising retirement age
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Analysis
Analysis: First estimates of UK equality ruling costs emerge
Equalising guaranteed minimum pensions estimated to cost between 0.2% and 1.7% of liabilities, according to early company estimates
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News
Accounting roundup: Discount rates on the rise
Also: DB, DC plan definitions under IAS 19; IASB staff still working on DC discount rate anomaly
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News
UK schemes in race against time to deal with GMP ruling
Actuaries warn companies and schemes have very little time left to deal with the impact of October’s equality ruling
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News
Cardano: Brexit deal failure ‘could see deficits soar by a third’
DB schemes’ collective shortfall could increase dramatically if withdrawal agreement fails, and improve if it passes
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News
PGGM’s Lindeijer: Dutch schemes need updated risk models
Underfunded pension schemes are stuck with low-yielding or even loss-making fixed income holdings
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Joseph Mariathasan: Reporting on natural capital
Can an integrated profit and loss account help quantify the environmental impact of a company’s operations?
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News
Accounting roundup: IASB vice-chair flags insurance asset concerns
Plus: FRC sets out 2019 priorities; Sharon Bowles grills government over accountancy conflicts
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Corporate reporting bodies aim for alignment on sustainability standards
New two-year project responds to market demand
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News
Chief executive of audit watchdog to step down amid independent probe
Stephen Haddrill has led the Financial Reporting Council since 2009
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News
UK roundup: GMP revision costs ‘could outweigh benefits’
Plus: Manchester university staff to vote on strike action over pension changes; smaller companies open to master trust switching
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News
Accounting roundup: Rulemakers risk running out of time, IASB chair warns
Also: UK questioned over EFRAG conflict; PIRC’s concerns over troubled bakery; FRC urges annual reports shake-up
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News
Dutch trade unions demand higher discount rate for liabilities
Demands on retirement age and mandatory pensions accrual for self-employed are also key to securing union support
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News
Long-term equity holdings ‘won’t solve’ USS funding gap, experts warn
‘Keeping more equity for longer won’t magically reduce costs and liabilities,’ consultants argue in open letter to UK’s biggest scheme
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Former ECON chair Sharon Bowles on the EU’s financial crisis response
Short selling rules were ‘probably the worst legislation’ during the crisis years, says former MEP
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News
‘Step-change’ in number of UK schemes in funding surplus
37% of schemes in funding surplus in 2018 survey, up from 27% three years earlier