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Current Issues in Pension Financial Reporting March 2009
Current Issues in Pension Financial Reporting March 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 an unprecedented time in financial markets which means that 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.
Our information sheet, which can be accessed via the link below, sets out some of the technical issues that those involved in the preparation and auditing of pensions disclosures should be aware of.
Related Documents
Current Issues - Pension Financial Reporting Mar09 (741.95 KB, .pdf)