This note is for those who will be involved in preparing or auditing pension disclosure under Accounting Standards FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed) from 31 December 2019.
We continue to look at the current topical issues as well as the key considerations for company directors when setting assumptions to be used for pension scheme accounting. This briefing sets out some of the technical issues relevant to those involved in the preparation and the audit of pension disclosures.
There are a number of areas where auditors might look to get more involved than usual this year, so it’s important that companies are getting robust advice that can give their auditors the justification they need. Download our latest report below to get up to speed now.