This CPD session is an online session.
- Basic principles
- 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:
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.