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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IPE covers a good variety of very current and relevant topics. It is good to read the high-level, independent and objective perspectives from pension funds in other European countries; many of them are dealing with the same issues as we are, so it is interesting to learn from their experiences, especially when they are ahead of where we are on the curve.
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