LCP Accounting for Pensions
We publish an annual report on our survey of pension disclosures made by the FTSE 100 companies. Now in its 15th
year, the survey is widely recognised as being the most authoritative review of the accounting standards that
regulate accounting and disclosure of pensions information in UK company accounts.
In our 2008 report, we analyse the pension deficits and surpluses of the FTSE 100 companies. We also examine the
mortality assumptions that companies have adopted and quantify some of the investment risks these companies face.
For the first time, we have also included the FTSE Global 100 Index, which includes the world's largest multinationals
headquartered in Asia-Pacific, Europe and the USA.
 Download PDF for 2008 |
 Download PDF for 2007 |
 Download PDF for 2006 |
 Download PDF for 2005 |
 Download PDF for 2004 |
 Download PDF for 2003 |
 Download PDF for 2002 |
 Download PDF for 2001 |
Open report for 2000 |
