All IAS 19 articles
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NewsGerman actuaries back reform to set stable discount rates on pension liabilities
German Institute of Pension Actuaries believes a discount rate should reflect long-term inflation expectations and real interest rates
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Country ReportUK Country Report 2024: Is buyout still the gold standard for pension funds?
Improved funding positions mean more DB schemes are considering run-on rather than off-loading their liabilities
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AnalysisAnalysis: UBS/Credit Suisse pension funds merger
To protect beneficiaries of both pension schemes, a precondition for the merger is that the pension funds have at least in principle an ‘equal’ funding ratio
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NewsIASB opts for ‘middle-ground’ over IAS 19, IFRS 13 disclosure changes
Chair Andreas Barckow sensed ‘limited appetite’ for taking forward the board’s proposals for a fresh approach to disclosure in IAS 19 and IFRS 13
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NewsIASB to decide pensions disclosure project next steps in September
Chair warns of danger of extending the scope of the project beyond that originally envisaged at the start of the project
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FeaturesAccounting: IASB grapples with IAS 19
The staff could hardly have been more blunt: “Overall, we received mixed feedback on our IAS 19 [International Accounting Standard 19] proposal,” they told the International Accounting Standards Board (IASB) in March. The proposal in question is a March 2021 exposure draft in which the IASB trialled a new approach to disclosure by focusing on objectives aimed at teasing out relevant information.
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NewsIASB rules out work on pensions accounting, related issues
The decision draws a line under hopes in some quarters that the board would attempt to fix deficiencies in hybrid pension plan accounting
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News
IASB calls a halt to IFRIC 14 DB refund project
A total of 11 IASB members out of 12 backed the decision to cease work on the project
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NewsUK, EU DB accounting position broadly favourable, consultants say
Accounting experts at WTW reported discount rates across a range of plan maturities of between 1.8% and 2% per annum
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NewsAccounting round-up: FRC ups enforcement, focuses on DB accounting
Plus: IASB disclosure requirements project; FRC’s feedback statement on non-financial reporting
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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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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
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NewsAccounting roundup: Full-scale IAS 19 review option; new IOSCO group
Comprehensive review of IAS 19 included as option in IFRS Foundation consultation
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NewsIFRS committee to forego project on DB periods of service attribution
Interpretations Committee rules requirements of IAS 19, Employee Benefits are clear
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News
IASB urged to add projects on pensions accounting, sustainability reporting
The board is also conducting research into pension benefits that depend on asset return
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News
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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NewsIASB 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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NewsLCP: COVID-19 has limited impact on DB schemes’ funding levels
A large number of FTSE 100 pension schemes were in a relatively healthy position
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NewsQ1 pulls down Swiss corporate pension scheme funding by 7%-points
Corporate bond yield increase partially offsets asset decline
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NewsIASB votes to pause work on IFRIC 14 project, rethinks way forward
‘The IASB have been struggling with this for some time, but there are no easy answers’
