The Accounting Standards Board is currently sounding out opinion on proposed changes to accounting standards for UK and Irish companies.
It has proposed a three-tier approach, with listed companies applying the standard IFRS, most other companies adopting the new IFRS version for smaller companies, and small companies continuing to use...
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.