Pensions Accounting Update as of June 2021

by Angela Burns   •  
Blog

This guide is intended to be a useful reference for companies preparing their 30 June 2021 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

Your Quarterly Pensions Update Quarter 2 2021

Blog
by Andrew Kerrin   •  

The RPI/CPI debate – A ‘Refreshing’ Decision?

Blog
by Angela Burns   •  

GMP Equalisation: Guidance on ‘Conversion’

Research
by John Wilson   •  

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