Pension accounting amendments: FRS 102 | Practical Law

Pension accounting amendments: FRS 102 | Practical Law

The Financial Reporting Council has published an amendment to Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Ireland” in relation to accounting for defined benefit plans.

Pension accounting amendments: FRS 102

Practical Law UK Articles 7-605-5040 (Approx. 2 pages)

Pension accounting amendments: FRS 102

by KPMG LLP
Published on 26 Mar 2015 • United Kingdom
The Financial Reporting Council has published an amendment to Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Ireland” in relation to accounting for defined benefit plans.