Mergers, acquisitions, joint ventures, ... businesses are renewing their forms of cooperation at an increasingly rapid pace. Existing pension obligations in favour of employees are often underestimated or simply not estimated.
These sometimes important obligations are best analysed in advance and, if necessary, included in the due diligence procedure.
Even for an existing pension plan, an analysis of the evolution of costs over time is no luxury for your budget. Whether or not required by IAS 19/ IRFS, correct, independent figures provide the basis for the right decisions!