We are pleased to present our study of trends based on about 210 Swiss companies’ reporting at 31 December 2024 here: 2025 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 […]
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 »
La réforme de la loi sur les prestations complémentaires aura des conséquences sur la LPP. Dès le 01.01.2021, un assuré de plus de 58 ans qui perd son emploi pourra rester dans sa caisse de pensions en payant soit les cotisations pour risques et frais, soit toutes les cotisations, y compris pour l’épargne. Il pourra
01.01.2021 – Réforme des PC – Adaptation des règlements de prévoyance Read More »
