UK - PricewaterhouseCoopers has become the latest firm to raise fears over proposed pension accounting changes.
The financial services firm said proposals by the International Accounting Standards Board to change IAS19 - expected this month - could force most first to report higher pensions costs.
It estimated the combined pension costs for UK companies would rise by £10bn - with a corresponding decrease in reported profits.
Despite this, PwC said it was "supportive" of the improved transparency on pensions disclosure that the changes would bring.
PwC partner Brian Peters said: "The proposals would radically change the way organisations are required to account for their pension costs in company accounts and would hit the profits of companies with UK or overseas defined benefits pension schemes.
"A company with a £2bn pension scheme would typically see reported pension costs rise by about £25m a year."
He added: "We are likely to see resistance to the accounting changes from companies in both the UK and rest of Europe, and some people are very concerned on the further impact on company motivation to provide defined benefit pensions, in both the UK and abroad, Nonetheless, those changes designed to provide transparency and consistency are to be welcomed - transparency improves both long-term confidence of investors and business decision-making."
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