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Current Issues In Pensions Financial Reporting

This note covers the selection of the key financial assumptions required for determining pension liabilities under UK and international accounting standards as at 31 December 2011.

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.

If you have any questions please email corporateconsulting@barnett-waddingham.co.uk

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Related Documents
Current Issues in Pensions 31 December 2011 (436.37 KB, .pdf)