All Pensions Briefing articles – Page 3
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Features
Accounting: Just ignore the FRC
The UK government’s release of documents under the Freedom of Information Act has brought into question the Financial Reporting Council’s pronouncements on distributable profits. Stephen Bouvier explores the issue
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Features
Asian Pension Funds: Strength in numbers
Partnerships, co-investments and asset pooling are on the rise as Asian institutions take a more collaborative approach towards investment
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Features
US Pension Governance: Upgrading for the 21st century
US public pension scheme trustees are having to develop the expertise and structures to deal with increasingly complex operations and demands of the sector. Christopher O’Dea reports
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Features
Resaver: Researchers in cross-border test
A pension plan for European academics could become a model for cross-border pensions, writes Barbara Ottawa
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Features
Pensions Accounting: Appeal of a lesser evil
The International Accounting Standards Board has agreed to investigate a last-ditch attempt to address the challenge of hybrid-risk plans. Stephen Bouvier explores the issues
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FeaturesCommunication: Lessons from Scandinavia
The UK can learn from Scandinavia as it seeks to implement a pensions dashboard by 2019
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Features
Canada’s model evolves
Pension funds have tripled in size since 2003, largely thanks to investment returns. Joel Kranc examines the Canadian model
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Features
Accounting: Lease liabilities are real liabilities
Stephen Bouvier explores the implications for pension liabilities of the IASB’s new leasing standard
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FeaturesCross-Border Pensions: Dutch in first Malta DC set-up
Plegt-Vos is the first Dutch company to relocate a defined contribution plan to Malta.Maarten van Wijk reports
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Features
The ceiling has no fans
The International Financial Reporting Interpretations Committee (IFRIC) has proposed potentially far-reaching changes to its asset-ceiling guidance. The proposals have their fair share of critics
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Features
Regulation Roundup: Pension developments in Europe
IPE’s overview of regulatory and legislative changes in the pensions landscape in key European countries
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Features
Briefing: Form Filling
Technical breaches of rules on company dividend payments raise corporate governance issues for investors, finds Stephen Bouvier
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Features
Briefing: A longevity step-change?
Was 2015’s unexpected increase in the UK mortality rate a blip or a slowing of the mortality improvement rate?
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Features
EIOPA: A Dutch view on stress tests
Agnes Joseph, Niels Kortleve, Sibylle Reichert, Peter Vlaar and Siert Vos examine the relevance of EIOPA’s stress testing regime and argue the case for alternative methods of determining a fund’s resilience
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Features
German Discount Rates: Biases in pension discounting
In common with many countries, falling interest rates have hit German companies and pension funds significantly by increasing their discounted liabilities.
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Features
DC evolution, Netherlands style
A new pension law next year is expected to speed up the move from defined benefit to defined contribution pension schemes that has been taking place in the Netherlands in recent years
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Features
Defined Contribution: Going the distance
In Australia and the US, best practice in the DC sector is to ensure participants have sufficient income throughout retirement, writes Christopher O’Dea
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Features
Don’t miss out on class action payouts
Class action activity is on the rise in the US where some European institutions have received big payouts
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Features
Briefing: What the IASB insurance model could spell for pensions
With the IASB about to embark on an overhaul of pensions accounting, Stephen Bouvier looks at what it might mean to apply the board’s insurance liability model to a pension promise
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Features
Pensions Tracking: On the right track
There are innovative plans to help pan-European workers make sense of their cross-border retirement savings
