Current Issues in Pensions Financial Reporting 30 September 2013

Published by Nick Griggs on

Our expert

  • Nick Griggs

    Nick Griggs

    Partner and Head of Employer Consulting

  • This note covers the selection of the key financial assumptions required for determining pension liabilities under UK and international accounting standards as at 30 September 2013.

    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 note sets out some of the technical issues relevant to those involved in the preparation and the audit of pension disclosures.