Alastair Kennis
OpinionNew pensions accounting standards: What is the impact on employer balance sheets?
For employers participating in group defined benefit pension plans, and in relation to plan surpluses, the new UK generally accepted accounting principles for 2015 will have a significant effect.
OpinionHow recent IASB changes could affect your scheme
The changes to International Financial Reporting Standards pension reporting will take effect for all companies operating under UK generally accepted accounting principles for the period starting on or after January 1 2015 (if not already adopted).