8 posts categorised "Financial reporting for pensions"

October 09, 2019 Telling stories about pensions Discussing pensions disclosures.

March 05, 2019 Roll forwards By Brian Peters, Financial Reporting Pensions Leader When I was growing up, a roll forward (or was it a forward roll?) was something we were...

January 21, 2019 Re-measurements change presents new practical and accounting challenges The International Accounting Standards Board has implemented a new remeasurements pensions change, which applies for accounting years beginning 1 January 2019. Learn more here.

October 29, 2018 Accounting for GMP equalisation - 28 years in the making By Brian Peters It’s unusual for companies to take 28 years to decide how they should account for an event. But that’s how long it...

September 06, 2018 Time to modernise pension accounting By Brian Peters, Financial Reporting for Pensions Leader Large multinational companies typically operate employee benefit plans according to local custom and practice for their workforce...

July 16, 2018 Don't be fooled by the emergence of pension accounting surpluses By Brian Peters Actuaries are using more sophisticated approaches to setting the discount rate for IAS 19 financial reporting purposes. These approaches might involve the...

September 19, 2017 Disclosing pension accounting liabilities - three top tips to consider By Brian Peters The Financial Reporting Council has announced a thematic review of companies’ disclosures about pension costs to encourage more transparent reporting of pension...

May 05, 2017 The 'Big Bang' theory of pensions According to generally accepted wisdom, in the very early stages of the Big Bang, the Universe underwent a massive period of expansion called inflation, and...

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