The debate on the FRS17 pension: the debate on the FRS17 pension accounting standard has been reopened by a report that claims its discount rate of the AA corporate bond yield "overestimates the true pension deficit or underestimates the surplus".
| Position | Brief article |
The debate on the FRS17 pension the debate on the FRS17 pension accounting standard has been reopened by a report that claims its discount rate of the AA corporate bond yield "overestimates the true pension deficit or underestimates the surplus".
The publication, by SEI Investments (Europe) and Laurence Copeland, professor of finance at Cardiff Business School, states that pension liabilities should be treated like any other...
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