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Pension accounting

Clarity through accounting standards

Deloitte’s Actuarial & Employee Benefits professionals assist organisations in preparing their financial statements. What’s more, where Deloitte is the organisations’ auditor we interpret whether they correctly apply the accounting standards. This is how we safeguard their transparency and reliability which is, in turn, valuable to their credibility.

Deloitte approach

Our trusted quality of work results from staying well-informed about the various accounting standards, such as IFRS (IAS 19), FAS (FAS 87/88/132/158) and FRS (FRS 17). These standards all set out the use of fair value approaches, which requires an extensive valuation model. Our hands-on work mentality and direct lines within and outside Deloitte ensure that we can stick to strict timetables. It’s no coincidence that we determine the impact of said standards on the annual accounts for more than 200 clients.

We likewise support our audit practice with auditing their clients. More importantly, partly due to this support we are able to assess fairly what discussion topics may arise between our clients and their in-house auditors. Anticipating such topics avoids dramatic discussions in a late stage, which prevents delays in closing the financial statements. If necessary, we can also issue auditor’s opinions, checked by Deloitte’s professional desk - the Audit and Assurance Center -, on complex accounting issues.

Advice linked to pension accounting

Deloitte supports you with preparing an ‘IFRS proof’ pension plan. This would include adjustments in the insurance agreement but large-scale change processes involving a corporate pension fund, too. This avoids any - sometimes undesired - implications for the financial statements. Where Deloitte is not the auditor we will ensure proper consultation with an organisation’s own auditor to prevent discussions afterwards.

Depth and added value

Being part of a global audit organisation means we are on top of all developments regarding the relevant accounting standards. We use our international network to offer a multidisciplinary approach. You are in competent hands and have less to worry about, as the consultants involved will provide you with ongoing advice on the increasingly strict accounting regulations.

So, the breadth of our services matches our variety of clients: not just the large multinationals but medium-sized and small companies, too.

Submit a request for proposal


Robert-Jan Hamersma
Ph: +31 (0)88 288 1954

Martin Delsman
Ph: +31 (0)88 288 26 00

Sebastiaan de Leeuw den Bouter
Senior consultant
Ph: +31 (0)88 288 32 39

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