{"id":786,"date":"2025-10-08T09:41:10","date_gmt":"2025-10-08T09:41:10","guid":{"rendered":"http:\/\/www.ateliersfurrer.com\/?p=786"},"modified":"2025-10-14T13:23:13","modified_gmt":"2025-10-14T13:23:13","slug":"pension-accounting-snapshot-30-september-2025","status":"publish","type":"post","link":"http:\/\/www.ateliersfurrer.com\/index.php\/2025\/10\/08\/pension-accounting-snapshot-30-september-2025\/","title":{"rendered":"Pension accounting snapshot 30 September 2025"},"content":{"rendered":"<p>Pension accounting at 30 September 2025: key issues for FRS 102, IAS 19 and ASC 715 \u2013 discount rates, inflation, CMI 2024, surplus extraction and legal updates.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pension accounting at 30 September 2025: key issues for FRS 102, IAS 19 and ASC 715 \u2013 discount rates, inflation, CMI 2024, surplus extraction and legal updates.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[14],"tags":[],"_links":{"self":[{"href":"http:\/\/www.ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/posts\/786"}],"collection":[{"href":"http:\/\/www.ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/comments?post=786"}],"version-history":[{"count":1,"href":"http:\/\/www.ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/posts\/786\/revisions"}],"predecessor-version":[{"id":787,"href":"http:\/\/www.ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/posts\/786\/revisions\/787"}],"wp:attachment":[{"href":"http:\/\/www.ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/media?parent=786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/categories?post=786"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/tags?post=786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}