Dutch pension schemes rebel against IFRS


Pension schemes in the Netherlands are mounting a rearguard action against the application of International Financial Reporting Standards (IFRS) to the Dutch pension system with a senior industry figure arguing that unless the fight was successful, IFRS would herald the inexorable decline of defined benefit (DB) company pension schemes in the country.

Henk Schuijt, managing director of the pension scheme for supermarket group Royal Ahold, said IFRS did not recognise inherent risk-sharing

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