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Searching for: topic is "Accounting"

Surveys listed in reverse order of publication date

Results 1-15 of 477. Go to page: 1  2  3  4  ...  31  32  
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2018 Adviser Barometer
Adviser Barometer
Prudential
26 Nov 2018 United Kingdom Accounting, Administration, Advisers
Findings from Prudential's 2018 Adviser Barometer have revealed that 39% of advisers believe that retirement income taxation will drive the most business over the next three years, the second most popular topic after inheritance tax protection. The research also found that 6% of advisers currently believe DB to DC will drive the most business over the next three years, compared to 11% last year.
C6113105A Click here to view the full summary. Click here to contact the authors.
 
Five FTSE 100 companies pay more pension contributions than dividends
Five FTSE 100 companies pay more pension contributions than dividends
JLT Employee Benefits (JLT EB)
29 Oct 2018 United Kingdom Accounting, Funding and Minimum Funding Requirement, Surpluses and Deficits
Research from JLT Employee Benefits has found that pension contributions outweighed dividends for five FTSE 100 sponsors in the year to 31 March 2018. By comparison six companiesí pension contributions outweighed their dividend pay-outs over the year to 31 March 2017. The findings also revealed that FTSE 100 companies paid £8.2bn of funding towards reducing pension schemes deficits in the year to 31 March 2018.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Oct 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

701126141   Click here to contact the authors.
 
Accumulation rates used by providers of statutory money purchase illustrations since 6 April 2018
AS TM1 Survey Results
Financial Reporting Council (FRC)
Oct 2018 United Kingdom Accounting, Industry Bodies (excl. Regulatory Bodies), Investment - General
The Financial Reporting Council (FRC) has published the results of a survey of the accumulation rate assumptions used by providers of statutory money purchase pension illustrations issued since 6 April 2018. According to the survey, the accumulation rates used for 2018 illustrations were broadly similar overall to those used in 2017, other than for corporate bond growth assumptions where there was modest movement in both directions.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Oct 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

971125149    
 
LCP Accounting for Pensions 2018 - Autumn report
LCP Accounting for Pensions
Lane Clark & Peacock (LCP)
Oct 2018 United Kingdom Accounting, Funding and Minimum Funding Requirement, Surpluses and Deficits
Lane Clark & Peacock (LCP) has published part two of its 25th annual Accounting for Pensions report, which looks at how FTSE 100 companies are managing their pension risks. The report revealed that, at the end of August, about half of the FTSE 100 had IAS19 pension surpluses, totalling £50bn. The other half had pension deficits totalling £20bn, giving the FTSE 100 a net £30bn aggregate surplus.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Oct 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

5E11241F1   Click here to contact the authors.
 
Nationwide survey reveals LGPS Fundsí high levels of confidence
Nationwide survey reveals LGPS Fundsí high levels of confidence
Hymans Robertson
18 Sep 2018 United Kingdom Accounting, Administration, Investment - Management, Investment - Performance, Local Government, Scheme Issues & Trends
Hymans Robertson has published the results of the first ever nationwide survey of Committee and Local Pension Board members of the Local Government Pension Schemes. The survey received input from over half of all LGPS funds and asked participants to rate their confidence levels across eight key knowledge areas, including pensions governance, investment performance and risk management and pensions accounting and audit standards. The participants identified investment performance and risk management and committee role and pensions legislation as the two areas of their work in which they had the greatest confidence, with 91% of respondents feeling "mostly or completely confident" in the latter.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Sep 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

E01120126    
 
Pensions Buzz
Pensions Buzz
Professional Pensions
13 Sep 2018 United Kingdom Accounting, Administration, Funding and Minimum Funding Requirement, Investment - Ethical and SRI, Master Trusts, Pension Protection Fund, Regulatory Bodies - the Pensions Regulator, Surpluses and Deficits, Trustees
Professional Pensions has published the latest edition of Pensions Buzz, a weekly survey which monitors the attitudes and opinions of the industry. This edition's questions include:
  • Should the PPF cap be amended to ensure all members get at least 50% of the benefits promised?;
  • Is the regulator right to be taking a much tougher approach to smaller DB and DC schemes?;
  • How many DC master trusts does the UK need?;
  • Should detailed cost disclosure become mandatory for asset managers?;
  • The DWP has dropped plans to force schemes to publish statements on how they take membersí views on ESG issues into account. Is this right?;
  • Should DB sponsors disclose their pension liabilities in their accounts on an alternative basis to the accounting standard?; and
  • If trustees could do one single thing to improve the pension awareness of members, what do you think it should be?

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Sep 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

3E11196D5    
 
A turning point for FTSE350 pensions? Analysing the impact of DB pensions on UK business
A turning point for FTSE350 pensions?
Barnett Waddingham
2 Aug 2018 United Kingdom Accounting, Investment - General, Occupations/Industry Sectors, Scheme Issues & Trends, Surpluses and Deficits, Transfers
Barnett Waddingham has published its eighth annual report on the pension provision of the FTSE 350. According to the report, 2017 was a turning point for FTSE 350 pension schemes, with the aggregate IAS19 deficit falling from £62bn in 2016 to £55bn in 2017 and contributions to pay down DB scheme deficits increasing.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Aug 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

62111242D   Click here to contact the authors.
 
Good year for Swiss companiesí pension plans with a lot of uncertainty to come
Good year for Swiss companiesí pension plans with a lot of uncertainty to come
Willis Towers Watson
11 Jul 2018 Switzerland Accounting, Countries - excl. European Union and US, Scheme Design (inc. DB & DC)
Willis Towers Watson has examined the top 30 companies in Switzerland and analysed the funding coverage of pension liabilities. The figures revealed that the average coverage ratio for the Swiss Leader Index companies increased by about 5% in 2017.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

BD11099CF   Click here to contact the authors.
 
Defined benefit plans continued to improve in Q2 2018 despite ongoing volatility
Defined benefit plans continued to improve in Q2 2018 despite ongoing volatility
Mercer
4 Jul 2018 Canada Accounting, Countries - excl. European Union and US, Scheme Design (inc. DB & DC), Scheme Issues & Trends
According to research by Mercer, the solvency position of Canadian DB pension plans continued to improve during the second quarter of 2018. The Mercer Pension Health Index, which represents the solvency ratio of a hypothetical plan, stood at 107% on 29 June, up from 106% on 30 March.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

DF11087AA   Click here to contact the authors.
 
Exploring Dutch Companies - Analysis of DB schemes in Dutch companies with UK subsidiaries
Exploring Dutch Companies
Barnett Waddingham
Jul 2018 United Kingdom, Netherlands Accounting, European Union members, Funding and Minimum Funding Requirement, Surpluses and Deficits
Barnett Waddingham has published a report analysing 12 Dutch companies with around £48.8bn of UK pension liabilities between them. According to the findings, UK DB pensions may be making a "disproportionally large impact" on the performance of the Dutch parent company. The survey found that whilst UK subsidiaries on average produce 7% of the global revenue, they account for 44% of the global pension scheme liabilities and 33% of global pension scheme contributions.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

1C1110752   Click here to contact the authors.
 
IAS19 Assumptions Report
IAS19 Assumptions Report
Hymans Robertson
Jul 2018 United Kingdom Accounting, Longevity
Hymans Robertson's latest research analyses the key assumptions adopted by the FTSE 350 for their defined benefit pensions disclosures as at 31 December 2017. The survey reveals that CPI assumptions varied from 1.9% to 2.7% with an average assumption of 2.2%, while RPI assumptions varied from 3.1% to 3.5% with an average assumption of 3.2%.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

BC110829F   Click here to contact the authors.
 
FTSE100: banking sector leads the way in diminishing DB deficits - Accounting for pension costs by FTSE100 companies
Accounting for pension costs by FTSE100 companies
Barnett Waddingham
21 Jun 2018 United Kingdom Accounting, Scheme Design (inc. DB & DC), Surpluses and Deficits, Transfers
According to Barnett Waddingham, FTSE100 companies have reported an overall pensions deficit decrease of £22bn, with four major banks reporting no pension deficit for the first time since 2001. The report also shows that the average IAS19 funding level for FTSE100 companies in 2017 rose by 5% from the previous year to 96%.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jun 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

F411066D3   Click here to contact the authors.
 
FTSE 100 pension schemes go into 'surplus' - Are they out of the woods?
Accounting for Pensions - Spring 2018 update
Lane Clark & Peacock (LCP)
May 2018 United Kingdom Accounting, Funding and Minimum Funding Requirement, Surpluses and Deficits
Lane Clark & Peacock (LCP) has published the first part of its 25th annual Accounting for Pensions report, which looks at how FTSE 100 companies are managing their pension risks. The report revealed a year-end accounting surplus for the FTSE 100 pension schemes for the first time since the financial crash of 2007. The overall accounting position improved from 95% to 101% in 2017, turning a £31bn deficit into a £4bn surplus by the end of the year.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> May 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

C011006FD   Click here to contact the authors.
 
FTSE 350 pension gap narrows significantly in Q1 2018
Pensions Risk Survey
Mercer
4 Apr 2018 United Kingdom Accounting, Funding and Minimum Funding Requirement, Surpluses and Deficits
Data from Mercer's Pensions Risk Survey has revealed that the accounting deficit of DB pension schemes for the UKís 350 largest listed companies has fallen by £4bn to £72bn so far this year, continuing the reductions achieved in 2017, in which the gap fell by £8bn. Liabilities have reduced by £19bn to £838bn, while asset valuations have fallen by £15bn to £766bn in the first quarter of 2018.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Apr 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

A410929B5    
 
Funded position of defined benefit plans holds steady in first quarter despite rising volatility
Funded position of defined benefit plans holds steady in first quarter despite rising volatility
Mercer
2 Apr 2018 Canada Accounting, Countries - excl. European Union and US, Scheme Design (inc. DB & DC), Scheme Issues & Trends
According to research by Mercer, the solvency position of Canadian DB pension plans reached their highest level since 2001 during the first quarter of 2018 before retreating in the final weeks of March. The Mercer Pension Health Index, which represents the solvency ratio of a hypothetical plan, stood at 106% on 30 March, unchanged from the beginning of the year.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Apr 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

E610925A1   Click here to contact the authors.
 

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