ASB to revisit pensions accounting



UK standard-setter the Accounting Standards Board (ASB) announced that it is undertaking a research project into the financial reporting of pensions. FRS17, the accounting standard, which sets out the accounting treatment for retirement benefits such as pensions and health care during retirement. The ASB expects the research will be published in the course of 2006.

First published in 2000, FRS17 was the world's first pension accounting standard to use market-consistent valuation of assets and

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