The rise and fall of inflation has arguably been the most important determinant of asset returns in recent decades. Its future evolution is likely to be of great importance for pension fund funding, and yet we would argue that inflation is not well understood. Pension funds are long-term investors – the key conclusion from investment […]
The rise and fall of inflation Read More »
We are pleased to present our study of trends based on about 200 Swiss companies’ reporting at 31 December 2022 here: 2023 Review of employee benefits accounting Accounting for employee benefit plans under IAS 19, ASC 715 and IPSAS 39 remains a hot topic in Switzerland. Difficulties in applying Defined Benefit accounting methodology to hybrid
2023 Review of employee benefits accounting Read More »
European Actuarial Academy – EAA Pension Days 2023 – 9 October 2023 – Detailed Progam and registration The supreme body of the pension fund (board of trustees) is responsible for the overall management of the pension fund. The non-transferable and inalienable duties of the supreme body include the following tasks among others: the setting of
How Visualization & Computer Science (AI) Could Support Pension Funds Read More »
