IAS 19 and the balance sheet Free Essay

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IAS 19 and the balance sheet

International Accounting Standard 19 magnifies the importance that defined benefit pension schemes assume within company accounts. It’s is a big departure from SSAP 24, the previous accounting standard relating to retirement benefits. The most notable change is the move from actuarial to market value of pension fund investments which will subject the asset values to market forces and give rise to more fluctuation in the funding position. BT’s pension obligations are more visible in the financial statements under IAS 19. These swings in the fund value carry onto the balance sheet as the fund surplus/deficit changes. As these swings can be primarily attributed to the mismatch of valuing the fund assets at market value, which are he

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