Pensions Accounting – Page 9
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News
German chemicals company de-risks with lump sum payments
Employees respond positively as Henkel offers one-off payment to reduce DB liabilities
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NewsAccounting roundup: Guidance issued on pension equality costs
Plus: Hybrid pension plan accounting; Politicians call for break up of ‘big four’; FRC publishes draft plan and budget
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IFRS committee rules on DC refunds for plan sponsors
IFRS Interpretations Committee says discounts on overpayments to DC plans shouldn’t mean DB treatment is necessary
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FeaturesAccounting matters: Limiting the scope
The IASB is looking at IAS 19. Will the project run into the sand?
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German pension funding stable after challenging 2018
Funding ratio almost unchanged at 67%, according to consultancy’s latest DAX pension finance study
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News
Politicians warn on UK audit sector’s Brexit preparations
‘UK law must prevail’ if there is a clash between UK and international standards, peers say
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NewsPension funds call for clear-out at UK audit regulator
Local Authority Pension Fund Forum demands government conduct a swift clear out of the FRC’s senior ranks
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European actuarial body warns on national liability data misuse
Association stands ready to help determine ‘the appropriate methodology to assess the future’
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UK companies to keep EU accounting standards post-Brexit
Government proposes powers to adopt EU-led standards beyond the UK’s exit from the bloc
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UK to replace audit regulator after damning review
Investors voice support as Kingman review to be enacted by government
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Willis Towers Watson: Germany needs new approach to longevity data
German conference hears about statistical divergences in European longevity assumptions
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UK audit inquiry reignites ‘illegal dividends’ dispute
UK and international rules on distributable reserves have ‘inconsistencies’, accountancy body admits, reigniting long-running debate
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NewsAccounting roundup: Kingman on the FRC; Carillion audit report
Also: FRC reports on current and future use of artificial intelligence in accounting and corporate reporting
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News
Accounting roundup: IASB plans changes to hybrid scheme rules
Plus: EFRAG and IASB to report later this year on hybrid discount rate rule; FRC audited Patisserie Valerie accounts
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News
New USS valuation could slash deficit, ‘notably’ lower contributions
Pension scheme seeks employer views on 31 March 2018 valuation, including raising retirement age
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AnalysisAnalysis: First estimates of UK equality ruling costs emerge
Equalising guaranteed minimum pensions estimated to cost between 0.2% and 1.7% of liabilities, according to early company estimates
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NewsAccounting roundup: Discount rates on the rise
Also: DB, DC plan definitions under IAS 19; IASB staff still working on DC discount rate anomaly
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NewsUK schemes in race against time to deal with GMP ruling
Actuaries warn companies and schemes have very little time left to deal with the impact of October’s equality ruling
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News
Cardano: Brexit deal failure ‘could see deficits soar by a third’
DB schemes’ collective shortfall could increase dramatically if withdrawal agreement fails, and improve if it passes
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PGGM’s Lindeijer: Dutch schemes need updated risk models
Underfunded pension schemes are stuck with low-yielding or even loss-making fixed income holdings
