Publications
Studies, analyses and training.
Our annual study of accounting assumptions (some 210 client companies), technical analyses and BVG/LPP training courses.
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2025 Review of employee benefits accounting assumptions under IFRS IAS 19, US GAAP ASC 715 and IPSAS 39
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…
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2023 Review of employee benefits accounting
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…
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How Visualization & Computer Science (AI) Could Support Pension Funds
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…
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Nested stochastic modelling approach for liability modelling
We’ve implemented the nested stochastic modelling approach for liability modelling and then extended this approach to forecasting international accounting results based on a 3-factors affine term structure stochastic model for discount rates. We presented these at the Paris International Actuarial Conference (Program), which took place online. AFIR: Threshold portfolio return corresponds to the minimum portfolio return…
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Positive impact of risk sharing on corporate financial management
Added value of implementing risk sharing thanks to its positive impact on IFRS key figures The use of risk-sharing assumptions for the measurement of pension obligations in the IFRS financial statements allows the regulatory requirements of Swiss pension plans to be reflected more realistically with regard to the employer\’s share of the total funding of…
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Expert Focus – Forecast of the financial statements according to International Accounting Standards
Actuarially advanced and market-based forecasting method This article was published in Expert Focus Fluctuations in the liability in the IFRS financial statements are recognized either in the income statement or in other comprehensive income, depending on the cause. Forecasts of this variability of the obligation could be made realistically and in line with market conditions…
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01.01.2021 – Réforme des PC – Adaptation des règlements de prévoyance
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…