New disclosure rule boosts pension risks

FRS 17

The implementation of the UK’s new pensions disclosure accounting rule, Financial Reporting Standard 17 (FRS 17), is raising a host of risk management issues for corporate balance sheets. It will also fundamentally alter the way pension fund trustees view the risk-and-return equation. Finance directors and pension fund trustees throughout the world are following these adjustments in the UK carefully. There is pressure within the International Accounting Standards Board to adopt the UK’s FRS

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact or view our subscription options here:

You are currently unable to copy this content. Please contact to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to View our subscription options

If you already have an account, please sign in here.

The future of life insurance

As the world constantly evolves and changes, so too does the life insurance industry, which is preparing for a multitude of challenges, particularly in three areas: interest rates, regulatory mandates and technology (software, underwriting tools and…

You need to sign in to use this feature. If you don’t have a account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here