Employers using IFRS reporting standards must calculate their pension obligations in accordance with IAS 19. Erich Meier and Graham Middleton illustrate how the risk-sharing approach can provide more realistic figures.
© 2021 KPMG AG, a Swiss corporation, is a subsidiary of KPMG Holding AG, which is a member of the KPMG global organization of independent firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.