All Pensions articles

  • Blog post

    Shell may be green when it comes to pension fund ESG requirements


    A Shell pensioner is threatening to take his own pension fund to the U.K.’s Pensions Ombudsman for maladministration—unless the company can prove it is managing its climate-related risk.

  • Blog post

    FASB plans to distinguish liabilities from equity


    The FASB plans to distinguish liabilities from equity in financial statements to make the accounting rules less complex and easier to understand.

  • Blog post

    Learning from the BHS pensions debacle


    If a regulator wants to deflect blame from itself, it had better come up with a set of credible changes and even better—a proper apology.

  • Blog post

    SEC Offers View on Pension Measurement Considerations


    Image: The SEC is open to the new methods some companies are considering to revise their approach to certain pension accounting assumptions. The Commission recently consulted with companies and accounting firms on two different approaches—single weighted-average and disaggregated or “spot rate.” “After considering their specific facts and circumstances, we have ...

  • Blog post

    SEC: Don’t Ignore Mortality Tables at Year-End


    If your company is planning to set aside new mortality tables in arriving at assumptions about pension and other post-employment benefit obligations because they are simply too new, that might be a mistake. The SEC recently sent a clear signal to the accounting profession that companies need to consider new ...

  • Article

    With Americans Living Longer, Pension Changes May Be Needed


    Image: Faced with compelling new evidence that Americans are living longer, companies may have to reflect potentially big cost increases associated with pension and retiree medical benefits in their financial statements. The Society of Actuaries has released data showing longevity rates increased at least two years on average. “This will ...