FTSE100 scheme liabilities remained static over 2011, Barnett Waddingham says.
The actuarial firm's research said that for FTSE100 firms whose financial years end on 31 December 2011, the IAS19 funding level remained at 88%. However, Barnett Waddingham said though funding levels...
More than a fifth of schemes are worried an updated statement of recommended practice (SORP) for pension scheme accounting will result in a cost surge of more than 25%, research shows.
LCP research finds employers are looking for different ways to plug deficits
UK companies need to take action to limit the impact of IAS 19, with only four months left until implementation, according to Aon Hewitt.
The widening range of inflation assumptions and discount rates used in pension scheme accounting could cause a headache for investors, warns a consultant.
The European Union has endorsed revised accounting standards for schemes which will cut UK firms' reported profits by £10bn and could trigger an increase in de-risking.