PRACTICAL PENSION SCHEME ACCOUNTING by Shona Harvie, Joanne Scriven, Phil Spary ( 9781780436753 )

Item Details

Title:

PRACTICAL PENSION SCHEME ACCOUNTING

By:

Shona Harvie, Joanne Scriven, Phil Spary

Format:

Paperback

List price:	£90.00
We believe that this item is permanently unavailable, and so we cannot source it.

ISBN 10:

1780436750

ISBN 13:

9781780436753

Publisher:

BLOOMSBURY PUBLISHING PLC

Pub. date:

29 January, 2016

Pages:

336

Synopsis:

Pension Scheme Accounting and Audit provides guidance on the preparation of pension scheme financial statements and the audit of those statements. Pensions Scheme accounts are prepared in line with guidelines issues within the Pensions Scheme Statement of Recommended Practice (SORP) which is drawn up by the Pensions Research Accountants Group (PRAG). The guidelines within SORPs are not mandatory but they are recommended practice and organisations deviating from these guidelines may be required to explain why. The last SORP was issued in 2007 and is currently being revised in line with the changes brought about by the introduction of FRS 102 which has a mandatory adoption date of January 1 2015. Pension Scheme Accounting and Audit provides guidance on application of the revised SORP in the preparation of financial statements and will also be invaluable to auditors of those accounts, highlighting the key areas of change and including worked examples and sample extracts from accounts to help illustrate the points made.In particular the book will help those dealing with pension scheme accounts to understand and deal with the following: Classification of investments; Fair value determination; New investment risk disclosures; Additional disclosures on actuarial liabilities. Covers the following legislation and regulation: Pensions SORP; FRS 102; APB Practice Note 15; Pensions Act. Contents: Background to pension scheme accounts: History; Parties involved; Types of scheme; Pension Scheme accounts: The Fund account; Contributions; Transfers in; Other income; Benefits; Payments in respect of leavers; Other payments; Administration expenses; Taxation; Investments; Investment income; Investments; Current assets; Current liabilities; Other information accompanying the financial statements: Trustee' Report; Investment Report; Summary of Contributions; Audit Reports; Compliance Statement; Report on actuarial liabilities; Actuarial certification; Other matters.

Publication:

Imprint:

Bloomsbury Professional

Returns:

Non-returnable

Some other items by this author:

AFRICA (HB)

AFRICA (PB)

BRADT TRAVEL GUIDE: EAST AFRICAN WILDLIFE

BRADT TRAVEL GUIDE: SRI LANKA

BRADT TRAVEL GUIDE: UGANDA

CONGO