Pensions Accounting Update as at 31 December 2019

Blog 18 Feb 2020 By Angela Burns

This guide is intended to be a useful reference for companies preparing their 31 December 2019 pensions accounting disclosures, whether under FRS 102 or IAS 19.


In this guide, we will review the changes in the investment markets over the last 12 months and consider the impact these will have had on a typical pension scheme. We will also review recent developments in the area of pensions accounting, highlighting issues that you should be aware of.


With the wealth of corporate advisory experience available at Spence, we are well placed to provide you with guidance in how to best manage your pension scheme liabilities.


The implications of the recent developments should be considered to help you avoid any surprises. Spence can help guide companies through these complexities. We have a proven track record in navigating to the best outcomes for our clients.


We would be happy to discuss the options available to you in reaction to the market trends discussed above, including:


  • How to lock in asset gains.
  • Decrease future risk.
  • Reduce funding level volatility.


To discuss these topics further, please contact Spence through your usual contact or connect with our Corporate Advisory practice associate, Angela Burns, at or by telephone on 0141 331 9984.

Angela Burns

Actuarial & Investment
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