IAS19 volatility danger
Perhaps unsurprisingly, pension fund representative bodies have registered their objection to the International Accounting Standards Board’s (IASB) fair value proposals for defined benefit (DB) pension accounting. There is also backing from two major US organisations and a European one, plus general support by a second European body.
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IPE covers a good variety of very current and relevant topics. It is good to read the high-level, independent and objective perspectives from pension funds in other European countries; many of them are dealing with the same issues as we are, so it is interesting to learn from their experiences, especially when they are ahead of where we are on the curve.
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