European Financial Reporting Advisory Group

PAAinE - Pensions

Description :

The European Financial Reporting Advisory Group (EFRAG) and European National Standard-Setters (NSS) have agreed to work more closely together on ‘Proactive Accounting Activities in Europe’ (PAAinE), in order to improve the input from Europe to the global standard-setting process.

EFRAG and the NSS have agreed to start proactive work on various projects, one of which is pensions accounting, where the ASB has taken the lead. This PAAinE project reconsiders the fundamental principles of pensions accounting. A Discussion Paper was issued in January 2008 and a subsequent report on Feedback and Rediliberations issued in November 2009 can be found below.

Documents :

Responsible :

Jeff Waldier

Working groups :

EFRAG Technical Expert Group (EFRAG TEG) - EFRAG Secretariat - PAAinE Pensions Working Group (PWG) -

Current Project Status :

Discussion Paper

Input for Status :

Discussion Paper

Efrag Output

30/01/2008 DP - Pension Accounting (*.pdf)

Comment Letters

23/10/2008 Response 100 Response - GCA (*.pdf)
01/08/2008 Response No 99 Nestle SA (*.pdf)
01/08/2008 Response No 98 Dutch Accounting Standards Board (*.pdf)
01/08/2008 Response No 97 Horwath Clark Whitehill (*.pdf)
01/08/2008 Response No 96 PRAG. (*.pdf)
01/08/2008 Response No 95 Pearl Group Limited (*.pdf)
01/08/2008 Response No 94 IMA (*.pdf)
01/08/2008 Response No 93 The Pensions Management Institute (*.pdf)
01/08/2008 Response No 92 TUC (*.pdf)
01/08/2008 Response No 91 CIMA (*.pdf)
01/08/2008 Response No 90 CNC (*.pdf)
01/08/2008 Response No 9 Lothian Pension Fund (*.pdf)
01/08/2008 Response No 89 ICAEW (*.pdf)
01/08/2008 Response No 88 ACCA (*.pdf)
01/08/2008 Response No 87 DWP (*.pdf)
01/08/2008 Response No 86 CFA Appendix (*.pdf)
01/08/2008 Response No 86 CFA (*.pdf)
01/08/2008 Response No 85 IPS (*.pdf)
01/08/2008 Response No 84 Nicholas Lewis. (*.pdf)
01/08/2008 Response No 83 ACT (*.pdf)
01/08/2008 Response No 82 Shell (*.pdf)
01/08/2008 Response No 81 Tesco (*.pdf)
01/08/2008 Response No 80 Aviva (*.pdf)
01/08/2008 Response No 8 bufdg (*.pdf)
01/08/2008 Response No 79 Pensions Regulator (*.pdf)
01/08/2008 Response No 78 Stagecoach Group (*.pdf)
01/08/2008 Response No 77 John Ralfe Consulting (*.pdf)
01/08/2008 Response No 76 ACA (*.pdf)
01/08/2008 Response No 75 Railways Pension Trustee Company Limited (*.pdf)
01/08/2008 Response No 74 GASB (*.pdf)
01/08/2008 Response No 73 OPA. (*.pdf)
01/08/2008 Response No 72 AIB (*.pdf)
01/08/2008 Response No 71 KPMG (*.pdf)
01/08/2008 Response No 70 Royal Mail (*.pdf)
01/08/2008 Response No 7 Harry Wilkinson (*.pdf)
01/08/2008 Response No 69 Balfour Beatty (*.pdf)
01/08/2008 Response No 68 IAA (*.pdf)
01/08/2008 Response No 67 Dr Long Yi (*.pdf)
01/08/2008 Response No 66 ABI (*.pdf)
01/08/2008 Response No 65 Dr A Laning (*.pdf)
01/08/2008 Response No 64 CBI. (*.pdf)
01/08/2008 Response No 63 ICAI (*.pdf)
01/08/2008 Response No 62 Mercer (*.pdf)
01/08/2008 Response No 61 CIPFA. (*.pdf)
01/08/2008 Response No 60 AON. (*.pdf)
01/08/2008 Response No 6 Norsk RegnskapsStiftelse (*.pdf)
01/08/2008 Response No 59 Business Europe (*.pdf)
01/08/2008 Response No 58 Punter Southall (*.pdf)
01/08/2008 Response No 57 GMB (*.pdf)
01/08/2008 Response No 56 NAPF (*.pdf)
01/08/2008 Response No 55 QCA (*.pdf)
01/08/2008 Response No 54 bba (*.pdf)
01/08/2008 Response No 53 Abacus Lighting Limited (*.pdf)
01/08/2008 Response No 52 Co-operatives UK (*.pdf)
01/08/2008 Response No 51 Mackinson Cowell. (*.pdf)
01/08/2008 Response No 50 Grant Thornton (*.pdf)
01/08/2008 Response No 5 CFDG (*.pdf)
01/08/2008 Response No 49 Swiss Holdings (*.pdf)
01/08/2008 Response No 48 Watson Wyatt (*.pdf)
01/08/2008 Response No 47 OPA (*.pdf)
01/08/2008 Response No 46 EFRP (*.pdf)
01/08/2008 Response No 45 Brighton Rock. (*.pdf)
01/08/2008 Response No 44 ICAS (*.pdf)
01/08/2008 Response No 43 David W Baker FCA (*.pdf)
01/08/2008 Response No 42 ADAS Group Limited (*.pdf)
01/08/2008 Response No 41 HEFCE (*.pdf)
01/08/2008 Response No 40 The Actuarial Profession (*.pdf)
01/08/2008 Response No 4 SPC (*.pdf)
01/08/2008 Response No 39 DZ Bank (*.pdf)
01/08/2008 Response No 38 L'Academie des Sciences (*.pdf)
01/08/2008 Response No 37 South African Institute of Chartered Accountants (*.pdf)
01/08/2008 Response No 36 Wales Audit Office Appendix (*.pdf)
01/08/2008 Response No 36 Wales Audit Office (*.pdf)
01/08/2008 Response No 35 Disclosure Solutions Limite (*.pdf)
01/08/2008 Response No 34 CFDG (*.pdf)
01/08/2008 Response No 33 R D Meesters (*.pdf)
01/08/2008 Response No 32 George Kirrin (*.pdf)
01/08/2008 Response No 31 Derek Scott (*.pdf)
01/08/2008 Response No 30 USS (*.pdf)
01/08/2008 Response No 3 BT Pension Scheme (*.pdf)
01/08/2008 Response No 29 AstraZeneca (*.pdf)
01/08/2008 Response No 28 Norwich Union (*.pdf)
01/08/2008 Response No 27 Xerox (*.pdf)
01/08/2008 Response No 26 BT plc. (*.pdf)
01/08/2008 Response No 25 BP plc (*.pdf)
01/08/2008 Response No 24 Buckconsultants (*.pdf)
01/08/2008 Response No 23 Shepherd Group (*.pdf)
01/08/2008 Response No 21 Belgian Accounting Standards Board (*.pdf)
01/08/2008 Response No 20 Business Dynamics Ltd (*.pdf)
01/08/2008 Response No 2 C E Monaghan (*.pdf)
01/08/2008 Response No 19 BUFDG (*.pdf)
01/08/2008 Response No 18 C W Daws (*.pdf)
01/08/2008 Response No 17 Hewitt Associates (*.pdf)
01/08/2008 Response No 16 The Unquoted Companies Group (*.pdf)
01/08/2008 Response No 15 Electricity Pensions Services Limited (*.pdf)
01/08/2008 Response No 14 Baker Tilly. (*.pdf)
01/08/2008 Response No 13 rpmi (*.pdf)
01/08/2008 Response No 12 DWP (*.pdf)
01/08/2008 Response No 11 Liverpool Victoria (*.pdf)
01/08/2008 Response No 10 United Bible Societies Association (*.pdf)
01/08/2008 Response No 1 Fitch Ratings (*.pdf)

Other Input

No 'Other Input'

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