Accounting Standards Board

Controversy over the discount rate used to value defined benefit pension liabilities is nothing new but, as Tim Wilkinson and Frank Curtiss explain, the flaws may be more serious than many realise.

Taha Lokhandwala looks at the impact of IAS19 on deficits

UK defined benefit liabilities have stabilised for the fourth month in a row, according to a Xafinity Corporate Solutions model.

Proposed financial reporting standards would impose an "unjustified level of disclosure" on schemes, the National Association of Pension Funds warns.

The Accounting Standards Board has laid out proposals to abolish the use of expected return on assets in scheme valuations.

Almost half of pension funds now believe that liabilities should be included on annual scheme accounts, according to latest research.

Major new accounting principles look set to overhaul how US public plans present their finances. Helen Morrissey looks at how these changes could affect a sector struggling to deal with its liabilities

JAPAN - The implementation of new accounting rules that would have forced companies to book pension fund shortfalls as liabilities on their balance sheets is to be postponed, according to reports.

Jonathan Stapleton talks pensions accounting

Just a quarter of the UK pensions industry supports plans to make all schemes compliant with International Financial Reporting Standards, a poll shows.