GLOBAL - Hymans Robertson believes the international accounting rules for pensions, which are currently under review, will end up looking "very similar" to FRS17.
It says accounting scandals at Enron and at WorldCom have highlighted the need to disclose “off-balance sheet” liabilities.
Hyman’s comments follow the UK’s Accounting Standards Board delaying full implementation of FRS17 until it sees the results of a review into accounting rules for employee benefits from the International Accounting Standards Board.
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The trustees of the Kodak Pension Plan No.2 (KPP2) have said it will likely enter the Pension Protection Fund (PPF) in "due course" after reviewing the scheme's investment in Kodak Alaris.
A US company has completed a £285m pensioner bulk annuity for around 1,100 of UK members with Legal & General (L&G).
Former BHS chief Dominic Chappell has been accused of trying to rewrite history as he seeks to overturn a conviction for failing to hand over information to the regulator.