Pensions accounting for employers: issues and trends

Resource type: Practice note

Status: Law stated as at 07-Jun-2006

Jurisdictions: England, Scotland, Wales

This practice note examines issues for employers in pensions accounting matters, including trends that were identified from a KPMG survey of around 200 companies that reported from 31 December 2004 to 31 December 2006.

Narayan Peralta, KPMG

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Resource information

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Resource ID: 4-339-0952
Law stated date: 07-Jun-2006
Products: PLC UK Pensions, PLC UK Public Sector

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Related content

Topics

Tax and Accounting: PensionsTax and Accounting: Pensions (http://uk.practicallaw.com/8-103-1346)

Practice note

Pensions Regulator: clearance applications Pensions Regulator: clearance applications (http://uk.practicallaw.com/topic2-205-5042)

Glossary

European Union (EU) European Union (EU) (http://uk.practicallaw.com/topic6-107-6562)
Financial Reporting Standard 17 (FRS 17) Financial Reporting Standard 17 (FRS 17) (http://uk.practicallaw.com/topic5-204-1096)
Generally accepted accounting principles Generally accepted accounting principles (http://uk.practicallaw.com/topic6-107-6642)
International Accounting Standard 19 (IAS 19) International Accounting Standard 19 (IAS 19) (http://uk.practicallaw.com/topic5-204-1124)
Occupational pension scheme Occupational pension scheme (http://uk.practicallaw.com/topic8-107-6900)
Pension Protection Fund (PPF) Pension Protection Fund (PPF) (http://uk.practicallaw.com/topic7-205-4059)
Pensions Regulator Pensions Regulator (http://uk.practicallaw.com/topic9-201-5137)
Technical provisions Technical provisions (http://uk.practicallaw.com/topic1-206-1963)
UK GAAP UK GAAP (http://uk.practicallaw.com/topic4-107-7435)
US GAAP US GAAP (http://uk.practicallaw.com/topic0-107-7461)

External resources

FRS 17: retirement benefits FRS 17: retirement benefits (http://uk.practicallaw.com/topic8-379-8869)
FRS 17: retirement benefits (December 2006 amendments) FRS 17: retirement benefits (December 2006 amendments) (http://uk.practicallaw.com/topic6-379-8870)
FRS 17: retirement benefits (November 2002 amendments) FRS 17: retirement benefits (November 2002 amendments) (http://uk.practicallaw.com/topic4-379-8871)

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Pensions accounting for employers: issues and trends

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