Article

Pension accounting in Switzerland - Outlook for the year-end 2018

360°Benefits – Accounting

November 9, 2018
| Switzerland
The year 2018 has been eventful for Swiss pension funds. Swiss companies are likely to see lower balance sheet pension obligations under International Financial Reporting Standards (IFRS) and U.S. accounting standards (US GAAP) compared to last year. However, companies should still consider further actions to improve their accounting position, particularly in the context of securing the position to the extent possible in the face of future potential market shocks. In this update we take a brief look at what companies can expect at this year-end and some market trends for Swiss pension funds including risk mitigation options.

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