IASB roughed-up over smoothing


The International Accounting Standards Board (IASB) has started to look at whether companies should be allowed to postpone full reporting of pension liabilities, as they can do at the moment under current accounting rules.

In the UK, there is a culture of reporting full pension liabilities on the balance sheet each year. However, in continental Europe, many companies choose to 'smooth' or 'spread' their reporting of pensions over a period of time - under IAS, this can be up to 10 years - so as to

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