This paper assesses current regulatory and accounting developments in the OECD area against their purported goals. It …-based valuation methods in business accounting is not entirely consistent with the parallel exercise undertaken by many pension … accounting rules and regulatory changes are driving plan design in some OECD countries such as Japan, the Netherlands and the …

This paper provides a stylised assessment of the impact of investment-relevant pension fund regulations and accounting … funding costs. The paper also shows that fairvalue accounting standards (with immediate recognition of actuarial gains and …