Accounting for pensions 2008
1 August 2008

 
 

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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  • Deficits are back
  • IAS19 now revealing cracks under severe pressure
  • Modest evidence only of company action to reduce pension risks
  • Further increases in assumed life expectancy as companies respond to new research findings
  • Buy-out market continues to innovate, as prices rise
  • The Pensions Regulator acts, with new powers due shortly
  • International