Current issues in pensions financial reporting 31 December 2013

We have released our latest version of 'Current Issues in Pensions Financial Reporting'.

This newsletter covers the selection of the key financial assumptions required for determining pension liabilities under UK and international accounting standards as at 31 December 2013.

There are a number of considerations for company directors to take into account when setting these assumptions and for auditors in determining whether the assumptions are appropriate.  

This newsletter sets out some of the technical issues relevant to those involved in the preparation and the audit of pension disclosures.