Pension Accounting Liabilities – A real world perspective

The aim of this session is to give an insight to actuaries on the impact of pensions on company balance sheets.



2014 has continued the recent and unprecedented trend of falling corporate bond yields which are used to assess the liabilities of defined benefit pension schemes for corporate balance sheets and profit and loss accounts.  Actuaries advise on assumptions and perform calculations without being present when the impact of these results is felt in boardrooms and with investors and shareholders.



Bryan O'Higgins, FSAI  will set the scene by recapping on the history of accounting for pension liabilities and the impact of current corporate bond yields.



With pension liabilities increasing, it is timely to get an insight into how pensions impact different companies from the perspective of an equity market analyst and an experienced accountant.



Emer Lang, Financials Analyst with Davy Stockbrokers will present on the implications of larger pension deficits on banks and other financial institutions from a capital / balance sheet perspective, how much importance is placed on the pension accounting numbers versus cash funding and share her views on whether an increase in deficits would cause any reaction from market analysts.



Oliver Holt, Director of Financial Reporting Services with Deloitte Ireland has been involved in a technical accounting role since 1994. He currently has a lead role in the professional development and updating of clients and will share his insight into how clients from different companies are impacted by increasing pension liabilities/deficits.

To access podcast please contact the Society: info@actuaries.ie