Pensions Accounting – Page 14
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NewsLCP: Defined benefit funds are 'fighting for survival'
FTSE 100 companies have pumped £150bn into DB funds in 10 years but large deficits remain
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UK roundup: FRC expands Coats pension investigation
Latest monthly private sector DB deficit estimates give contrasting picture
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NewsSponsors 'must review DB terms' after accounting rule change
IAS19 proposal could affect future sponsor contribution levels and viability of buyout plans, consultants warn
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Pensions accounting in IASB’s sights as disclosure project takes shape
Accounting body proposes removing choice for sponsors to report interest
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NewsAccounting roundup: FRC, GAAP, IFRS, IASB, S&P
UK’s FRC says more work needed before updating GAAP in line with IFRS changes
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Accounting roundup: Discounting, ClientEarth, FTSE 350 audits
No change to foreign currency discounting; environmental lawyer flags up BoE climate change concerns
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Accounting roundup: BP, Glencore under pressure on climate change
Also: IASB puts pension accounting project on hold but presses on with new reporting standards for insurers
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Features
The impaired financial instruments standard
From January 2018 IFRS 9 will replace the IASB’s existing rule book
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IFoA pushes environmental issues higher up actuarial agenda
UK actuarial association issues ‘Risk Alert’ on climate change
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UK scheme surplus rules causing concern for sponsors: KPMG
Poll of pension scheme sponsors finds average discount rate has hit negative level after inflation
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Companies bow to pressure group over climate-change disclosures
Regulator criticised for lack of transparency over negotiations with two oil and gas companies
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Accounting roundup: FRC sets out 2017 watchlist for shareholders
Watchdog also consults on pension scheme audit guidelines
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IFRS rejects call for guidance on foreign-currency discounting
Committee recommends use of judgement when discounting using thinly-covered bond markets
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NewsThe future of Germany's on-book pension reserves
Companies call on government to ease fiscal burden on pension funds held directly on company balance sheets
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Accounting roundup: Reporting body backs down on IAS 19 proposals
IASB accounting framework nears completion; FRC seeks GAAP feedback
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Investment gains for DAX pensions beat expectations
German funds’ returns and top-up payments helped keep funding level as interest rates fell
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Accounting: Bank trade body warns of backwards step for IFRS 9
New accounting standard could weaken current rules on banks’ loan loss provisions
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UK roundup: Institutional disinvestment rises, LGPS deficit falls
Also: Phoenix Life secures buy-in with own pension fund; L&G dominates 2016 de-risking
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Accounting roundup: FRC criticises audit firms' quality
Audit firms require ‘more than just limited improvements’
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NewsLAPFF hits out at UK's Financial Reporting Council
FRC warrants ‘intensive investigation’ from government, argues public pension fund group
