The widening range of inflation assumptions and discount rates used in pension scheme accounting could cause a headache for investors, warns a consultant. Hymans Robertson's FTSE 350 Accounting ...

Things change. Even assumptions. When assumptions change - assumptions about interest rates, discount rates, actuarial projections, and the like - other things change as a result.It was the war in ...

The accounting rules that apply to U.S. companies are designed to produce accounting information that investors, regulators and the public can understand and trust as truthful representations of a ...

In a quarter ripe with one-time adjustments, non-core FX impacts and accounting assumption changes, it is important to extract the hidden, like-for-like comparable truth behind the numbers. Search ...

The range of accounting assumptions used by scheme sponsors to value pension liabilities narrowed significantly last year, according to research from KPMG. The consultant's Pensions Accounting Survey ...

Accounting is often referred to as the language of business because it is the concept that presents information to business leaders who need it to make important decisions. It condenses the activities ...