As the crisis drives up corporate bond yields, Phil Cuddeford explores the issues for scheme sponsors to consider when communicating their schemes’ accounting positions
The accounting deficit of FTSE 350 defined benefit (DB) schemes fell by £9bn over July on the back of lower long-term inflation expectations, according to Mercer's latest index.
IAS 19 is the accounting standard many sponsors use to make disclosures about their defined benefit schemes in their records. But a report from Lincoln Pensions argues IAS 19 is not good enough. Michael Klimes investigates.
The Pension Protection Fund (PPF) has proposed a way to address the impact of the accounting standard changes on Experian scores in its 2017/18 levy rules consultation.
The cost and size of pension deficits are increasing which has consequences for trustees, company directors and shareholders. Michael Klimes asks if investors are starting to worry.