Accounting for pensions 2005
1 August 2005

 
 

An annual report based on our survey of FTSE 100 company pension disclosures. The report analyses pension deficits and surpluses, longevity assumptions and how companies deal with pension risk. The survey is widely regarded as being the most authoritative review of the accounting standards that regulate accounting and disclosure of pensions information in company accounts.

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  • Limited deficit reduction
  • Contributions increasing
  • Pensioners vs shareholders
  • Investment risks
  • Protection costs
  • Europe