The European Union has endorsed revised accounting standards for schemes which will cut UK firms' reported profits by £10bn and could trigger an increase in de-risking.
Revised IAS19 measures will remove perceived barriers to de-risking and make companies focus more on the discount rate used to measure scheme liabilities, says Mercer.
IAS19 amendments are set to be approved by the EU within months. Here are five areas for sponsors to consider ahead of the changes.
In the second part of our run-down of the most read Professional Pensions Online articles in 2011, we look at the top 20 news stories during the year - starting with those in eleventh to twentieth place.
Combined scheme deficits of FTSE100 global firms have swelled by 70% in 12 months to €290bn (£248bn) despite record levels of contributions, analysis finds.
British defence firm BAE Systems' pension scheme deficit is creating "negative sentiment" among investors, lowering the target price for stock in the firm, banking analysts say.
The EC's probe into the Postal Services Bill
Jonathan Stapleton predicts more pain for sponsoring employers
More than three quarters of the Global Pensions 100 Panel have no intention of reducing their equity exposure as a result of recent changes to International Accounting Standards.
Helen Morrissey asks how revisions to the IAS19 standard will challenge European schemes and employers, and examines the global implications of the changes