• Service: Audit, Financial Reporting, Irish & UK GAAP, Advisory, Transactions & Restructuring, Pension Advisory Services, Tax
  • Type: Business and industry issue, KPMG information
  • Date: 15/01/2014

FRS 102 - Impact on pension schemes 

In March 2013, the Financial Reporting Council (FRC) released Financial Reporting Standard (FRS) 102, which brings GAAP into line with a framework of accounting based on International Financial Reporting Standards (IFRS). This bulletin explains how the standard will affect pension schemes. The new requirements extend and enhance disclosure in some areas although the changes to accounting requirements are not as extensive as first envisaged.


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FRS 102 - Impact on Pension Schemes
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FRS 102

We now know the full shape of the new financial reporting framework to be applied in the UK and Ireland with the publication of FRS 102 “The Financial reporting Standard applicable in the UK and Republic of Ireland” by the FRC in March 2013.

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