New accounting standards may be coming to account for the range of "hybrid" pension plans.
News that the International Accounting Standards Board is planning to research hybrid plans and how best to account for them came in a recent speech at a pensions conference made by Hans Hoogervorst, chair of IASB.
In his speech, Hoogervorst said that the migration of many firms away from DB to DC plans and particularly to some "hybrid" mix of the two has made it difficult under present accounting rules to evaluate funding levels and to depict how risk is shared.
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