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Briefing
Current issues in pensions financial reporting Q3 2023
This note for Q3 2023 covers current issues for company directors setting assumptions, and for auditors determining whether they are appropriate.
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Briefing
Developing suitable risk management
Explore how you can develop a better risk management framework for managing and monitoring your scheme.
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Briefing
Current issues in pensions financial reporting Q2 2023
This note for Q2 2023 covers current issues for company directors setting assumptions, and for auditors determining whether they are appropriate.
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Briefing
Pensions Dashboards Update #4
In this edition we provide an update on the Government’s latest announcement in relation to a delay in the programme and how this affects our preparations.
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Briefing
Covid-19: an uncertain future for mortality
We examine how trustees will need to form a view on how the Covid-19 pandemic will affect future mortality rates and improvements. Updated June 2023.
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Briefing
Inflation and gilt yields: unravelling the risks and opportunities
This briefing note focuses on how investors may look to adjust their investment portfolios to the changing market environment.
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Briefing
Current issues in pensions financial reporting Q1 2023
This note for Q1 2023 covers current issues for company directors setting assumptions, and for auditors determining whether they are appropriate.
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Briefing
LDI, liquidity and returns: where do we go from here?
LDI forms the core of many DB schemes’ investment strategies. But are these strategies still ‘safe’, given the use of leverage?
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Briefing
Pensions Dashboards update #3
Our third Pensions Dashboards briefing note provides an update on programme developments, our preparations and key messages from TPR.
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Briefing
Current issues in pensions financial reporting Q4 2022
This note for Q4 2022 covers current issues for company directors setting assumptions, and for auditors determining whether they are appropriate.