I agree We use cookies on this website to help us provide the best user experience. By browsing this site you agree to their use - more information is available here.

Barnett Waddingham
0333 11 11 222

NAMES FRS102 Impact

Published by Chris Hawley on

Currently, under FRS17 employers that are unable to identify their share of a pension scheme’s assets and liabilities, such as in a defined benefit (DB) non-associated multi-employer scheme like The Pensions Trust, are able to account for its liabilities on a defined contribution (DC) basis.

Our briefing note sets out recommendations for any employers who might be impacted by the changes when FRS102 takes effect.

For further information on this please read our latest briefing note.

The impact of FRS102

About the author

  • Chris Hawley

    Chris advises a range of UK businesses on DB pension issues including risk reduction exercises, scheme funding, pension benefit design and accounting disclosures. He also acts as Scheme Actuary to a number of clients.

    View Biography

Updates delivered to you

Stay ahead with our latest comment, expert insight and event details.