Published by Martin Hooper on
There are a number of considerations for company directors with a 30 September year-end to take into account when setting these assumptions and for auditors in determining whether the assumptions are appropriate. Some of the technical issues relevant to those involved in the preparation and the audit of pension disclosures are covered in detail. These will also be relevant for those companies currently planning for their 31 December 2018 year-end disclosures.
Key findings include: