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Blog
New accounting standards bring new issues for universities
The new accounting standards issued by the Financial Reporting Council, mandatory for accounting periods commencing on or after 1 January 2015, will impact every un…
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Blog
Big jump in liabilities likely if no change seen in market statistics
The latest version of our Current Issues in Pensions Financial Reporting newsletter has just been released and it gives some interesting considerations for company …
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Blog
Softer approach to accounting for surplus under IFRIC 14
IFRIC 14 amendment will clarify the treatment of pension schemes where there is a surplus on the IAS 19 accounting basis but no future accrual of benefits.
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Blog
FRC proposes amendments to FRS102 to address confusion
Exposure draft confirms schedule of contributions will not need to be recognised as additional liability under accounting standard FRS102
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Research
Accounting for Pension Costs Survey 31 December 2013
Our thirteenth annual survey of the assumptions adopted by FTSE100 companies for determining the value of their pension liabilities for accounting ...