Quarterly guide to Pension Accounting Q3 2018

15 October 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 30 September 2017 and 30 September 2018
  • Expected assumptions at 30 September 2018
  • Recent developments
  • Latest information from FTSE 100 company disclosures
  • Simple guide to IAS 19

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