In June the IASB, whose accounting rules are used by ... which cover how defined benefit plan sponsors handle pensions in their financial statements. The final rules diverge from some of IASB ...

Many defined benefit (DB) pension schemes are reconsidering their endgame plans in light of improved funding levels and potential changes to how pension surpluses can be used, a survey of Pensions and ...

A pension is a workplace benefit that pays qualified retirees a lifetime income. Very few private employers offer pensions nowadays, and most have shifted to defined contribution plans such as 401 ...

Marshalls, a manufacturer of sustainable solutions for the built environment, has reported an improved surplus of £24.1m for its defined benefit (DB) pension scheme in 2024, up from £11m in 2023 ...