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Assumptions Survey 2017

Assumptions Survey 2017

What assumptions are Belgian companies using to determine their pension liabilities? Our Belgian Pensions Accounting Survey 2017, offers you the critical insight into the trends of our unique Belgian market.

Muriel Lejour

KPMG Advisory, Director

KPMG in Belgium


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Assumptions Survey 2017

Managing pension plans from an accounting perspective is a real challenge for finance and human resource functions. And since Belgium operates in a landscape with ever-changing legislation, adaptability is critical.

To increase the complexity, companies must not only adhere to the international accounting standards, but to our local IFRS and ASC 715. 

With this survey, we’ve set out to provide you a benchmark focus on current industry trends and how assumptions are being considered in the valuation of liabilities. So with the help of 50 Belgian firms, and the use of publically available data, we present our robust findings on how the IFRS and ASC 715 are being implemented in our unique Belgian  context. 

The role of actuarial consultants and advisors is not only to  give actuarial advice but to interpret the assumption guidelines. And with many interpretations possible, we are here to help guide your decisions and make sense of it all.

See the full survey here

© 2021 KPMG Central Services, a Belgian Economic Interest Grouping ("ESV/GIE") and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. 

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