Pensions Accounting – Page 20
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News
DB sponsors facing challenges in low-interest-rate environment – KPMG
Report shows 2014 was volatile year for pension schemes, with long-dated interest rates falling sharply
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NewsHBS 'interesting' but not yet ready for use – Actuarial Association of Europe
AAE welcomes inclusion of DC plans in EIOPA stress tests
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News
UK roundup: Mercer on DB-to-DC transfers, JLT on deficits
Mercer statistics show spike in number of DB pot value requests as members investigate possibility of DC transfer
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News
Pension fund accountants must 'wake up' to new SORP challenge
Experts say accountants need to act now if they are to comply with new, wide-ranging framework
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News
IFRS rejects ESMA demand on asset-ceiling measurement for pensions
European Securities and Markets Authority had called for guidance on asset-ceiling test in IAS 19
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News
IFRS confirms position on fair-value accounting for longevity swaps
Interpretations Committe will not add project to agenda to address how DB sponsors account for longevity swaps
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NewsKPMG finds lack of governance in German company pensions
Even large companies still have no comprehensive view on pension risks, survey finds
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News
IASB to consider further IAS 19 revisions to account for hybrid schemes
Accounting standards should not allow pension underfunding to ‘fester’, says IASB chairman
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News
UK FRC finalises GAAP amendment to address DB deficit funding
Changes deal with how UK, Irish entities account for any agreement to make good a DB plan deficit under a schedule of contributions
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News
FRC proposes changes to pension accounting rules for smaller, micro entities
New accounting regime to apply to UK and Ireland
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News
Swiss draft law paves way for pure DC funds
Proposal by Federal Council allows schemes to be recognised as DC under international accounting standards
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News
IASB approves asset-ceiling, service cost amendments to IAS 19
Plan surplus amendment could be most keenly felt in UK, says IASB
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News
SNB's snap currency decision wipes out CHF30bn in pension assets
Swiss industry in shock after country’s central bank decides to cut peg between Swiss Franc and euro
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Features
Discount-rate agenda
The research effort of the International Accounting Standards Board (IASB) on discount rates is pretty low-key. Its 2011 agenda consultation revealed moderate support to examine discounting under IFRS. The project is limited in scope, has one full-time staff member, and might not even result in any changes.
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News
UK accountants, actuaries welcome amended FRC proposals
Proposals by UK watchdog welcomed by industry despite initial concerns about £25bn balance sheet hit
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News
IFRS committee backs fair-value accounting for longevity swaps
DB plan sponsors must account for longevity swaps as single-instrument assets held at fair value
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News
Bond-valuation changes in FTK will impact buffers, actuaries warn
State secretary for Social Affairs removes initial risk surcharge on AAA government bonds
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News
Larger Dutch schemes pay more for asset management, survey shows
LCP reveals findings of survey on Dutch pension funds’ asset management fees
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News
UK mortality data flawed, says Pensions Institute
Academics call for fundamental review of official death rate figures after Office of National Statistics figures show ‘puzzling’ changes
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News
Dutch government makes FTK concessions on indexation, investment policies
State secretary secures majority on proposals for new financial assessment framework with support from opposition parties
