All FRS 17 articles
-
NewsUK to lead TCFD disclosures by 2025 for all companies
On the go: The Taskforce on Climate-related Financial Disclosures is to launch a consultation on best practice for measuring investors’ alignment with a “net zero” future later this month.
-
OpinionMissing the bigger picture
Editorial: The importance of understanding pensions is well acknowledged by the industry. The need for guidance and advice is a ready source of commentary at any time of year, and the dangers faced by those approaching retirement without sufficient education are rightly the subject of much debate.
-
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).
-
Features
RSPB scheme migrates to contingent assets to underpin 17-year recovery plan
The bird protection charity RSPB has set up a £56.4m contingent asset agreement with its pension scheme as part of a wider effort to reduce the funding deficit.