All IAS 19 articles – Page 2

  • News

    How accounting changes hit your balance sheet

    2013-07-11T00:00:00Z

    News analysis: New accounting principles have increased sponsors' focus on the expense of operating a defined benefit scheme and the risk it poses to future cash flows, as companies prepare interim reports under the new regime.

  • Features

    FTSE 100 schemes reassess actuarial assumptions

    2012-12-21T00:00:00Z

    A report by LCP into the accounting disclosures of FTSE 100 pension schemes has revealed a wide range of assumptions used when assessing liabilities.

  • Features

    IAS 19 changes to drive derisking

    2012-12-19T00:00:00Z

    Changes to accounting standards will bring sponsors and schemes closer together, and provide an impetus to derisk, according to consultants.