All pensions accounting articles
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NewsUK 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
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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
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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
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Mercer survey reveals FTSE 350 DB accounting deficits skyrocket by £13bn
Total DB liabilities reached £970bn at the end of July
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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’.
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IASB 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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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%
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FTSE 350 discount rates more bunched around average – report
Hymans Robertson suggests greater bunching an effect of tougher oversight, higher yields
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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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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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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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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
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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: IASB vice-chair flags insurance asset concerns
Plus: FRC sets out 2019 priorities; Sharon Bowles grills government over accountancy conflicts
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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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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
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Audit regulator criticises DB accounting standards [updated]
DB liabilities could rise after Financial Reporting Council’s review, consultant warns
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Accounting, de-risking moves bolster Swiss pension plan funding
Liabilities fell by CHF3.6bn while investment returns added CHF900m.
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Accounting body delays work on DB surplus refund rules
International Accounting Standards Board wants its work on the controversial rule aligned with research into DC schemes
