Potential changes to accounting standards and increased pressure on companies to accelerate contributions could worsen FTSE 100 scheme funding by up to £100bn, according to Lane Clark and Peacock (LCP).
Darren Redmayne and Paul Houghton look into upcoming changes to how IAS19 is to be applied.
The International Accounting Standards Board (IASB) has published a consultation on proposed narrow-scope amendments to its pension accounting requirements.
Lack of proper accounting across European public sector pension schemes is hiding the true extent of their liabilities, according to International Accounting Standards Board (IASB) chairman Hans Hoogervorst.
Companies should consider early adoption of the revised IAS19 as it impacts risk-management strategies, a consultant warns.
The latest Hyman's Robertson FTSE 350 accounting survey reveals firms are using an increasingly wide range of discount rates and inflation assumptions to calculate liabilities. Here are the key findings in full.
Changes to IAS19 will have a "limited" effect on investor attitudes but are likely to accelerate investment de-risking strategies, consultants say.
Changes to IAS19 will have a "limited" effect on investor attitudes even though they could dent reported profits by as much as £10bn, PwC says.
Here it is. Professional Pensions' summary of what changes to accounting standard IAS19 will mean for both sponsoring employers and pension schemes.
The International Accounting Standards Board has published a "near final" draft of its revised pension accounting standard IAS19 - confirming key changes that could see £10bn wiped off UK company profits.