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Article archive     Global retirement site   Contacts   Local and international accounting standards for pensions are evolving rapidly. The implementation of IAS19 and proposed changes to FAS87 expose company financials to pension funding and expensing risk to a much greater degree than was the case historically. This has caused companies with material pension liabilities to look more closely at their potential exposures and to review accounting and other policies accordingly. Of particular concern for many of our clients is the relative extent of their balance sheet and earnings exposure compared with local and international competitors. Mercer's accounting insights Pensions impact corporate deal activity   In the UK, there has been significant focus on the wide ranging powers of the new Pensions Regulator following the introduction of the Pension Protection Fund (PPF). This article by Tim Keogh discusses the impact of the Regulator on business decision making with a focus on Merger & Acquisition activity. Back to top  Web briefing: US pension reform update  The United States is undergoing a major change in respect of accounting rules for retirement arrangements. This will result in full balance sheet recognition of pension plan deficits by the end of 2006. Please go to the following link to access a recorded web cast on this topic. The web cast also summarizes the latest situation with respect to US pension funding reform. Back to top