Quarterly guide to Pension Accounting Q4 2018

23 January 2019

This guide is intended for use by finance directors in discussions with their actuaries and auditors on the actuarial assumptions to be adopted for recognising pension assets and liabilities in financial statements. It is divided into five sections:

  • Markets between 31 December 2017 and 31 December 2018
  • Expected assumptions at 31 December 2018
  • Recent developments
  • Latest information from FTSE 100 company disclosures
  • Simple guide to IAS 19

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