IASB

Proposed changes to IAS19 will dramatically increase reported pension costs, Hewitt Associates said.

UK - The discount rate used to calculate scheme liabilities in company accounts should be a risk-free rate, an Accounting Standards Board report confirms.

GLOBAL - The International Accounting Standards Board (IASB) today voted to not move forward with plans to eliminate the use of government bonds to determine discount rates.

Banking on a pension?; Fair value accounting is only part of the answer

The International Accounting Standards Board has issued the official draft of its proposal to eliminate the use of government bonds to determine discount rates.

UK/IRELAND - The Accounting Standards Board is currently sounding out opinion on proposed changes to accounting standards for UK and Irish companies.

Jonathan Stapleton discusses how the proposed reform of the IAS19 accounting standard could affect the way companies deal with risk strategies in their pensions funds