Revised pension costs disclosure rules will hit company profits
The new version of the rules produced by the International Accounting Standards Board (IASB) on the disclosure of pension costs in company accounts is likely to see more risk-averse investment strategies, more liability-driven investment and perhaps even an increase in defined-benefit (DB) scheme closures, according to consultancy Aon Hewitt.
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Profits hit
Recognition and disclosure
Immediate impact for changes to assumptions.
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