Current Issues in Pensions Financial Reporting 31 July 2013
Our latest Current Issues in Pensions Financial Reporting newsletter is specifically aimed at those involved in the preparation of pension disclosures of University Self Administered Trusts (SATs).
There are a number of considerations for university Finance Directors to take into account when setting these assumptions and for auditors in determining whether the assumptions are appropriate.
This newsletter covers the selection of the key financial assumptions required for determining pension liabilities under FRS17 Accounting Standards as at 31 July 2013.