Commercial law liability recognition option and liability recognition obligation for the employer for obligations from indirect pension commitments

Overview

The report deals with issues relating to the accounting treatment of indirect commitments by employers. It concerns actuaries who, in their role as actuarial experts for the annual financial statements of companies under commercial law, calculate provisions for pension and comparable long-term obligations in accordance with the principles of commercial law or advise companies on accounting for these obligations.

The results report is addressed to the members and committees of the DAV for information on the status of the discussion and the findings obtained and does not represent a position of the DAV legitimized by the profession.