Pensions Accounting Update as at 31 December 2020

by Angela Burns   •  

This guide is intended to be a useful reference for companies preparing their 31 December 2020 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.

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Further reading

PASA Equalisation Working Group: Tax Guidance

by John Wilson   •  

The search for yield

by Simon Cohen   •  

Time to reassess pension scheme ‘goals’

by Matthew Masters   •  

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