QUARTERLY GUIDE TO PENSION ACCOUNTING Q4 2017

09 January 2018

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 2016 and 31 December 2017
  • Expected assumptions at 31 December 2017
  • Recent developments
  • Latest information from FTSE 100 company disclosures
  • Simple guide to IAS 19

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