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The application of IAS-19 and FAS standards

Since the 1rst of January 2005 companies quoted on a European stock exchange have had to include a valuation of their future pension commitments in their balance-sheet. This was already the case for companies quoted on a USA stock exchange. 


The IAS-19 and FAS standards


The international IFRS and USGAAP standards each dedicate a section to supplementary
pension schemes: respectively, the IAS 19 and the FAS 158, 87, 88, 106, ….
Both sets of standards evaluate benefits such as pension payments, early retirement
pensions (‘bridging pensions’), jubilee benefits, etc.


What can EMFEA Consulting do for you ?


We can help you in :

  • selecting the benefits that have to be evaluated,

  • determining the most appropriate actuarial hypotheses,

  • consolidating the various reports at international level,

  • communicating with the auditors and the parent company.

We will collect the requisite data and monitor their developments