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Briefing
Current Issues in Pensions Financial Reporting - 30 September 2019
This briefing is for those who will be involved in preparing and auditing pension disclosure under Accounting Standards FRS102 (UK non-listed), IAS19 (EU listed) an…
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Briefing
Current issues in pensions financial reporting - 30 June 2019
This briefing is for those who will be involved in preparing and auditing pensions disclosures under Accounting Standards FRS102 (UK non-listed), IAS19 (EU listed) …
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Briefing
Current Issues in Pensions Financial Reporting - 31 March 2019
This briefing is for those who will be involved in preparing and auditing pensions disclosures under Accounting Standards FRS102 (UK non-listed), IAS19 (EU listed) …
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Blog
IAS19 update for year-end 31 March 2019
Looking ahead to the 31 March 2019 year-end, most companies reporting are currently looking at a broadly unchanged IAS19 funding position. The average funding level…
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Briefing
Current Issues in Pensions Financial Reporting - 31 December 2018
The key financial assumptions required for determining pension liabilities under the Accounting Standards FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US l…
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Briefing
Current Issues in Pensions Financial Reporting - 30 September 2018
Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under UK and…
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Blog
Accounting implications of GMP equalisation
With the results of the Lloyds Bank case expected next month, GMP equalisation may become a reality for many schemes in the very near future. It is important to ant…
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Blog
When TPR gets tough, employers need to get going
Following the publication of its annual funding statement for defined benefit pension schemes in April, the Pensions Regulator (TPR) has published further backing a…
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Briefing
Current Issues in Pensions Financial Reporting - 30 June 2018
Our June 2018 Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under the…
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Research
FTSE100: banking sector leads the way in diminishing DB deficits
DB pensions report an overall deficit decrease of £22bn for the first time in recent history. We’ve delved deeper to understand what this means for the FTSE100.