Pension Accounting Disclosure Report Q3 2016

by Neil Buchanan   •  
Blog

Our latest report details market movements over the 3 month period to 30 September 2016, and how this impacts the key financial assumptions required for determining pension liabilities under FRS102 or IAS19. Major asset classes have had a strong performance over the 3 month period to 30 September 2016.

This strong performance follows on from the similar growth experienced in the previous quarters. However, it is likely that any investment gains will have been more than offset by increases in schemes’ liabilities resulting in lower funding levels. To help draw attention to the practical implications, the effect of these market conditions have been illustrated on a typical pension scheme. Download your report

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