United Kingdom


  • Service: Tax, Pensions
  • Type: Business and industry issue, Survey report
  • Date: 20/05/2013

KPMG's 2013 Pensions Accounting Survey 

We are pleased to publish KPMG's 2013 Pensions Accounting Survey which looks at trends in best estimate assumptions based on the experience of 305 clients with UK defined benefit obligations reporting under IFRS, UK or US GAAP.

Our analysis indicates that pension liabilities for a typical pension scheme have increased by some 60% over the last 5 years, meaning that corporate balance sheets are still significantly exposed to pension risk.


Our survey provides a broad view of best estimate market practice, for use in areas that go beyond accounting, including scheme funding, M&A and consideration of other pension strategies.


Share this

Share this

Contact us

I would like further information on:



Would you like to discuss the survey further?  We can contact you at a time that suits you.  Email us