Pensions Accounting – Page 15
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News
FRC plans overhaul of UK corporate governance code
Accounting regulator to act after parliamentary committee completes governance inquiry
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News
Accounting roundup: More illegal dividends unearthed
Dunelm and Hargreaves Lansdown made payments without reporting up-to-date cash balances
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News
Bulgarian review leads to writedown of asset values
System is nevertheless deemed sustainable by Financial Supervision Commission
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Accounting roundup: 'illegal' dividends, PIRC, FRC, s172, EFRAG
PIRC’s disputes with FRC continue, and EFRAG hunts for hybrid pension fund experts
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Features
Pensions Accounting: Working together
The out-going chairwoman of the US Securities & Exchange Commission, Mary Jo White, wants her successor to do what competing priorities left her unable to do: keep interest in global accounting standards alive. The end game is a possible shift by US domestic companies to International Financial Reporting Standards (IFRS).
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FSB adds ‘reach for yield’ to pension fund vulnerability list
Internal analysis, feedback from asset managers and others behind addition
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LAPFF moves against EC with IFRS 9 'maladministration' claim
Forum demands that Commission demonstrate it followed lawful procedure
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News
More Swiss pension funds making cuts affecting future benefits
Pension funds for cantons of Basel, Geneva lower pension promises for future retirees
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Accounting roundup: IASB, EBIT, IAS 19 Employee Benefits
IASB to explore whether companies must present subtotal representing EBIT
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IASB to push ahead with controversial changes to IAS 19 guidance
Accounting standards board to continue with asset-ceiling guidance known as IFRIC 14
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Accounting roundup: PIRC attack on FRC, watchdog funding changes, review work
PIRC calls on UK MPs to break up the Financial Reporting Council
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News
PPF plans levy update for schemes without sponsors
Lifeboat fund to poll industry over risk-based levy update as British Steel seeks to go it alone
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UK roundup: Hymans Robertson, Mercer, PLSA, Environment Agency
Recovery plans called into question, deficits remain stubbornly high, and DB costs soar
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News
Accounting roundup: Hans Hoogervorst, LAPFF, FRC, FASB
IASB chairman defends pensions accounting rulebook
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News
IPE Conference: Reject outdated investment models – Amlan Roy
Assumptions driving asset allocations, liability calculations ‘no longer relevant’
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UK roundup: Aggregate Industries, Just Retirement, PiP, PPF
Construction materials supplier secures £135m buy-in
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News
ABP raises premium following reduced return assumptions
Civil service scheme cites economic prospects indicating structural lower interest rates and returns
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Features
Pensions Accounting: Prisoners of time
The International Accounting Standards Board (IASB) has concluded its latest agenda consultation exercise and added a research project to address what it calls “Pension Benefits that Depend on an Asset”. Despite the impressive title, the research is unlikely to cause a flurry of activity on pensions.
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News
UK pension funding position 'weakest in Europe', study shows
Banks, pharmaceuticals among weakest sectors for pension funding across Europe
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Accounting roundup: IASB, IFRS, Lane Clark & Peacock
IASB staff expect Conceptual Framework to have little impact on preparers reporting under IFRS