The red-hot debate, has drawn response from trade unions, pension fund managers, UK plcs and international standard setters.
In addition users can read an exclusive piece defending the measure by John Morley, senior lecturer in financial reporting at the University of Brighton.
FRS 17, which forces companies to account for pension assets and liabilities on the balance sheet, now takes effect in 2005
But trade unions have called for the standard to be scrapped while the National Association of Pension Fund Managers says its requirements should be ‘relaxed’.
The Accounting Standards Board, which developed the rule, has refused to back down despite a potential clash between FRS 17 and international accounting standards, which all EU companies must adopt by 2005.
Does Darwin's theory apply to taxation? Colin ponders...
The EC has been instructed to draft a European Union (EU) directive authorising an EU financial transaction tax, which would apply to ten of the EU’s 28 member states
Accountancy watchdog the FRC has dropped its investigation into the former chief financial officer of Tesco, nearly two years after the supermarket was engulfed in an accounting scandal
Colin imagines how Apple's logo might change in the wake of the EC's ruling over its Irish tax arrangements