Pensions Accounting – Page 16
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News
Irish pension fund deficits soar to €6.8bn
Quantitative easing, Brexit and corporate bond yields all contribute to combined shortfall
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News
Funding dispute could lead to closure of KLM pension fund, scheme warns
Dutch airlines says it aims to set up new pension fund
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News
Accounting roundup: ESMA priorities, IAS 19, Basel Committee
European Securities and Markets Authority publishes enforcement priorities
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News
UK pensions minister supports indexation change 'in principle'
Schemes should be allowed to change indexation calculations ‘as long as members are protected’
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News
DB liabilities dent FTSE 100 market cap by more than reported deficits
PIC-funded research finds markets assume impact of liabilities is 20% more
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News
Accounting roundup: IASB, asymmetry, FRC, cashflow statements
IASB to include discussion of asymmetry in Conceptual Framework
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NewsUK FRC flags Brexit, dividends as year-end accounting issues
UK accounting watchdog writes to finance directors, audit committee chairmen
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NewsAccounting rulebook IFRS 9 clears last hurdle in European Parliament
Parliament confirms no veto for International Financial Reporting Standard 9
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News
IASB struggles to find middle ground on prudence, neutrality
Battle to reintroduce prudence into IFRS conceptual framework continues
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Features
Pensions Accounting: Numerology signals
Seventy. Zero. Minus-80. We are probably going to be seeing and hearing a lot about those numbers in the coming weeks. Just as 666 is said to represent The Beast, 70, zero and minus-80 look set to epitomise monster pension deficits and the dawning chasm between IAS 19 scheme deficits and the reality of stewarding a pension scheme.
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NewsECON member calls for IASB chairman to take pay cut
Green Party member takes exception to remuneration of Hans Hoogervorst
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News
IFRS committee says defined benefit sponsors must assess materiality
IFRS IC rejects staff plan to limit DB schemes affected by IAS 19 change
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News
'False' valuations distorting pension funding levels in Switzerland
Adjusting discount rate would entail 500bps drop in funding, consultancy says
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News
UK’s PPF consults on changes to key valuation assumptions
UK lifeboat fund assumption changes would lift s.179 funding ratio
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News
IFRS committee OKs new guidance on asset ceiling for DB schemes
Amendments could restrict ability to recognise plan surplus as balance-sheet asset
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News
FRC investigates actuaries, accountants on Coats Group schemes
FRC probes conduct of unnamed professionals at schemes long scrutinised by Pensions Regulator
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News
IASB to consider accounting changes for hybrid pension plans
Research project to examine possible solutions for accounting treatment of hybrid-risk plans
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News
IFRS committee to review options for IFRIC 14 amendment project
Move comes despite mixed response from defined benefit plan sponsors
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News
EU accounting committee gives IFRS 9 green light for endorsement
Controversial standard clears penultimate endorsement hurdle
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NewsEuropean Commission must assess impact of 'deeply flawed' IFRS 9
ECON chairman must honour responsibility to assess new financial instruments accounting standard
