Current Issues in Pensions Financial Reporting - 31 December 2016

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Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under the FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed).

There are a number of considerations for company directors to take into account when setting these assumptions and for auditors in determining whether the assumptions are appropriate. This briefing sets out some of the technical issues relevant to those involved in the preparation and the audit of pension disclosures.

In this issue we cover:

  • market movements at the end of 2016
  • discount rate
  • inflation
  • mortaility
  • current UK framework
  • IFRIC14 and IAS19
  • yield curve approach to accounting

To read the full newsletter please click on the link below.