Current Issues in Pensions Financial Reporting - 30 June 2017

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Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under the FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed).

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.