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Current Issues in Pensions Financial Reporting 30 June 2010
The key financial assumptions for determining pension 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. There are a number of considerations for company directors to take into account when setting these assumptions and for auditors in determining whether the assumptions are appropriate. This note sets out some of the technical issues relevant to those involved in the preparation and the audit of pension disclosures.
Related DocumentsCurrent Issues - June 2010 (798.00 KB, .pdf)