The widening range of inflation assumptions and discount rates used in pension scheme accounting could cause a headache for investors, warns a consultant.
Hymans Robertson's FTSE 350 Accounting Assumptions Survey revealed the growing spread of long-term inflation assumptions, with most companies using an inflation assumption below that implied by bond markets....
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 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.
FTSE100 scheme liabilities remained static over 2011, Barnett Waddingham says.