Sunday, July 02, 2006

Pensions accounting

This interesting overview article in epn discusses the current state of affairs and expected developments in accounting for pensions in US GAAP, UK GAAP and IFRS (changes to IAS 19), largely from the perspective of users of financial statements. As the proposal to revise IAS 19 is currently working its way through due process, it is expected that the revised standard should become effective in four years.

No comments: