UK - IAS 19 has become unhelpful for city analysts assessing company share prices, according to the Pension Capital Strategies (PCS) 2008 survey.
Charles Cowling, managing director, PCS, said: "The very large majority of analysts (97%) believe IAS 19 is either a fair estimate or an under-estimate of the 'true' size of pension liabilities.
"Moreover many more analysts - 78%, compared to 57% in 2007 - are now asking companies for information on the pension scheme solvency position."
The survey showed while most analysts would take a neutral view on a company pension scheme moving assets from equities to bonds, the majority of the remaining respondents would consider the move as positive.
Cowling concluded the report sent a clear message to companies that the city was becoming more wary of pension scheme liabilities.
He suggested the city might be supportive of the Accounting Standards Board's (ASB) recent discussion paper which proposed a more prudent calculation of pension liabilities.
The ASB also proposed the current policy of allowing companies to boost their profits, by including the expected return on pension assets, should cease.
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