ASB to revisit pensions accounting

News

pg18-mellor-gif

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

To continue reading...

You need to sign in to use this feature. If you don’t have a Risk.net 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 indvidual account here: