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Current Issues in Pension Financial Reporting June 2009

The key financial assumptions used in valuing the liabilities under the Accounting Standards FRS17 (UK non-listed), IAS19 (EU listed) and FAS158 (US listed) are the discount rate and the rate of future inflation. The last year or more has been a time of unprecedented movements in financial markets which has meant there are now a number of additional considerations for companies trying to set these assumptions and for auditors in determining whether the assumptions are appropriate.

This note sets out some of the technical issues that those involved in the preparation and the audit of pensions disclosures should be aware of.

Related Documents
Pensions Financial Reporting June 2009 (296.54 KB, .pdf)