Accounting for Pension Schemes

FRS17 vs. Scheme Funding

The assumptions derived under an FRS17 (and IAS19) and a Scheme Funding basis are very different and the different bases can lead to a significant difference in the value of the liabilities even if calculated at the same date using the same market conditions.

This training video provides a straightforward explanation on the differences between the two bases. Please click on the image above to view the training video or click here to download a printer-friendly PDF version.

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