Accounting for Pensions

A looming court decision on gender equalisation of pension schemes could hit FTSE 100 profits by up to £15bn, Lane Clark and Peacock (LCP) says.

Pension schemes at the UK's 100 largest listed companies had a combined accounting surplus of £4bn at the end of 2017, Lane Clark & Peacock (LCP) analysis suggests.

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 majority of respondents in this week's Pensions Buzz agree with Neil Woodford's investment firm that de-risking has worsened scheme deficits.

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.

Trustees need to think about the consequences of Brexit according to PP research.

Who should the ghost of Jacob Marley be haunting this Christmas?

Updated accounting practices could create headaches for pension schemes. Philip Briggs outlines what trustees need to know.

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.

The Financial Reporting Council (FRC) has published amendments to FRS 102 to help clarify confusion over the impact of the new accounting standard.