This CPD session is an online session.
- Introduction
- Basic principles
- Methodology
- Actuarial gains / losses
- Reconciliation of benefit obligations and plan assets
- Treatment of special events
- IFRIC 14 (asset ceiling)
- Information to be provided in the notes of the company (disclosures)
- Status of treatment of hybrid pension schemes (cf. Belgian "DC" plans with minimum guaranteed return)
- Main differences between US GAAP and IFRS
- BE GAAP (cf. CBN/CNC Advice n° 2018/15)
Some practical information:
MS Teams will be used for the web session. May we kindly ask you to check if your firewall and computer settings support online participation. You can also use MS Teams on your smartphone.
Please also make sure that you are joining the web session with a stable internet connection.
One hour before the websession, you will receive a reminder with the link needed to participate in the websession. Please log-in via this link 5 minutes before the start of the event.
In case of any question, please contact us.