All pensions accounting articles
-
NewsFTSE 350 pension surplus almost doubles after 2021 deficit exit
DB sponsors report surpluses as schemes emerge from the red in 2021
-
News
UK DB schemes end turbulent year in strong position, LCP says
LCP’s report found that UK DB schemes ended the year with an aggregate balance sheet surplus of £10bn
-
News
DB attribution project prompts warning from IFRS IC chair
The IFRS IC voted to confirm its tentative agenda decision concerning the attribution of periods of service under IAS 19
-
News
Unfunded pension liabilities as the key to ageing, climate challenges?
Entrepreneur floats ‘net-zero pensions’, but with focus on pension obligations rather than pension fund assets
-
News
Mercer survey reveals FTSE 350 DB accounting deficits skyrocket by £13bn
Total DB liabilities reached £970bn at the end of July
-
News
LAPFF warns IASB proposals fail to satisfy UK post-Brexit legal test
The forum said that without ‘further substantial changes’ the new IFRS ‘as it stands is un-endorseable’.
-
News
IASB green light to revamp IAS 19 disclosure requirements
Plus: EU adopts proposal package for new IFRS 9 rule book; Amendements to IFRS 17
-
News
Swiss pension funds facing negative discount rates
Company pension schemes may need to use negative rates to discount liabilities – mean obligations could rise by around 15%
-
News
FTSE 350 discount rates more bunched around average – report
Hymans Robertson suggests greater bunching an effect of tougher oversight, higher yields
-
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
-
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
-
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
-
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
-
News
UK to replace audit regulator after damning review
Investors voice support as Kingman review to be enacted by government
-
News
UK audit inquiry reignites ‘illegal dividends’ dispute
UK and international rules on distributable reserves have ‘inconsistencies’, accountancy body admits, reigniting long-running debate
-
News
Accounting roundup: IASB vice-chair flags insurance asset concerns
Plus: FRC sets out 2019 priorities; Sharon Bowles grills government over accountancy conflicts
-
News
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
-
News
Independent review considers calls for UK audit regulator to be shut down
Local authority pension schemes reiterate criticisms of Financial Reporting Council in submission to Kingman review
-
News
Audit regulator criticises DB accounting standards [updated]
DB liabilities could rise after Financial Reporting Council’s review, consultant warns
-
News
Accounting, de-risking moves bolster Swiss pension plan funding
Liabilities fell by CHF3.6bn while investment returns added CHF900m.
