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The International Accounting Standards Board (IASB) is to consider possible changes to its pensions accounting rulebook following growing public interest in hybrid-risk plans.
A pensions accounting research project aimed at considering the issue has been added to the watchdog’s official workplan, it emerged as an updated workplan was released on 19 July during its monthly meeting round.
The project, not expected to start until early next year, will investigate a possible change to the board’s pensions accounting rulebook, International Accounting Standard 19, Employee Benefits (IAS 19).
A research project is typically the board’s starting point ahead of any decision to mount a formal standard-setting project.