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Barnett Waddingham
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University Accounting Survey

Published by Paul Hamilton on

This is our eighth annual survey of the assumptions adopted by UK universities for determining the value of their pension liabilities for accounting purposes

As well as participating in the Universities Superannuation Scheme (USS) and local government schemes, many universities operate their own occupational defined benefit schemes (or Self Administered Trusts) for non-academic staff.

This survey focuses on universities which operate Self Administered Trusts (SATs) and looks at the significance of these schemes in the context of the overall finances of the university, as well as the assumptions used in their FRS17 disclosures as at 31 July 2016.

Accounting for pension costs
2.4 MB | PDF

Survey of universities’ disclosures as at 31 July 2016

About the author

  • Paul Hamilton

    Paul is Scheme Actuary to a number of pension schemes, and advises a range of UK businesses and trustee bodies on DB Pension issues including scheme funding, benefit design, and risk management.

    View Biography

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