Accounting for pensions 2006
1 August 2006

 
 

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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  • Accounting deficits volatile - markets offer no solutions
  • Deficits hit capital structures
  • "Buy-outs" new focus for insurers
  • Pensioners vs shareholders: the FTSE 100 picture
  • Mortality assumptions disclosed
  • The Pension Protection Fund
  • Europe