Current Issues in Pensions Financial Reporting 31 July 2015 - Universities

Published by Nick Griggs, Martin Hooper on

Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under the FRS17/FRS102 and this edition is specifically aimed at those involved in the preparation of pension disclosures of University Self Administered Trusts (SATs).

There are a number of considerations for university Finance 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.