All Pensions Accounting articles – Page 26
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Features
Coffee-break standard
For International Accounting Standards Board (IASB) chairman Sir David Tweedie, a short coffee break is also a chance to determine how businesses should present defined benefit (DB) pension costs in their financial statements.
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Features
The OCI trap
At its 23 January meeting, the International Accounting Standards Board (IASB) voted to scrap the options in IAS19 that allow pension plan sponsors to defer the recognition of what are often referred to as actuarial gains and losses in a entity’s profit or loss account.
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Features
A page or a phone book?
In case anyone has forgotten, the objective underpinning the IASB’s bid to overhaul IAS19 is to ensure that the users of financial statements, or analysts, have access to what the board likes to call timely and decision-useful information.
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News
UBS adopts IAS19 accounting
[15:45 CET 17-02] SWITZERLAND – Swiss bank UBS has changed the way it is accounting for its pension assets thereby increasing the group’s assets by CHF1.6bn (€1.07bn).
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News
Mercer warns of 'less transparency' under new accounting
[11:00 CET 11-02] NETHERLANDS - Replacing the present accounting rules for unlisted Dutch companies, as proposed, could lead to a decrease in transparency, a partner at Mercer Consultants has suggested.
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News
Pensions Board updates DB funding standard rules
[15:45 CET 04-02] IRELAND – The Irish Pensions Board has issued revised guidelines for pension schemes wanting to extend recovery periods for scheme funding past 10 years.
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FeaturesDebt dilemmas
The chairman of the International Accounting Standards Board (IASB), Sir David Tweedie, might do well to listen a little more closely to Berlin than to Washington. In line with problems outlined in November last year by the executive chairman of Germany’s DRSC accountancy standard setter, Heinz-Joachim Neubürger (see end), ...
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Features
IASB continues its comedy of errors
Further deliberation of the International Accouting Standards Board’s (IASB) preliminary views on pensions accounting kicked-off pretty much as we would expect, with staff failing to meet a self-imposed deadline, and a dose of unnecessary secrecy. The plan, said Andrea Pryde, on 19 November, was to “present an overview of the ...
