Accounting for pensions 2009
1 August 2009

 
 

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 rise to record levels
  • IAS19 under severe strain
  • Income statements may now have to weather the storm
  • Dealing with pension risk
  • Pension risk compared with other financial risks
  • We are continuing to live longer
  • Support for final salary eroded further
  • International schemes sponsored by FTSE 100 companies