The great pensions robbery

Article Abstract:

The National Association of Pension Funds estimates that nearly 60% of final salary schemes are closed to new members and the latest trend is that final salary scheme is going to close for existing members, also. To make pension schemes as safe as possible, the government made them administratively cumbersome and financially risky for employers that most organisations are desperate to reduce their involvement.

Retirement Benefits, Membership, National Association of Pension Funds

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ISAs: The great leap forward?

Article Abstract:

The introduction of International Standards of Auditing (ISA) has had an impact on practitioners and a few issues are emerging as the impact of ISAs is being felt. The impact of ISAs on smaller audits were mixed, but documentation of the understanding and evaluation of the system is needed for all audits and additional audit costs can be justified to clients who see the benefit in the new system.

Management dynamics, Evaluation, Auditing, Practice, Accounting, Auditors, Accounting standards

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End of a relaxed regime

Article Abstract:

The practical implementation issues of the International Financial Reporting Standards 2(IFRS 2) and the UK's domestic FRS 20 for share-based payment are discussed. The share schemes employed by the United Kingdom firms and the complications faced by them while implementing the standards are reported.

Pension, health, and welfare funds, Reporting & Disclosure, Employee Benefits Management Svcs, Third Party Administration of Insurance and Pension Funds, Employee benefits, Financial statements, Return on investment, Employee benefits management services, Rate of return

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