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Accounting for Pension Costs: Universities 31 July 2010
This is our second annual survey of the assumptions adopted
by UK universities for determining the value of their pension
liabilities for accounting purposes. As well as participating
in the Universities Superannuation Scheme (USS) and local
government schemes many universities operate their own
occupational defined benefit schemes (which we will refer
to as Self Administered Trusts) for non-academic staff.
This survey focuses on universities which operate Self
Administered Trusts (SATs) and looks at the significance
of these schemes in the context of the overall finances
of the university as well at the assumptions used in their
FRS17 disclosures as at 31 July 2010.
Please click on the link below to read more:
Related DocumentsBW Accounting for Pension Costs (1.08 MB, .pdf)