Q2 QUARTERLY GUIDE PENSIONS ACCOUNTING

05 July 2015

IAS19 report cover
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:
  • Changes in market conditions
  • Expected assumptions at 30 June 2015
  • Recent developments
  • Latest information from FTSE 100 company disclosures
  • Simple guide to IAS 19
contact Charles Cowling
Director charles_cowling@jltgroup.com 0161 242 5388