Practical pension scheme accounting
著者
書誌事項
Practical pension scheme accounting
Bloomsbury Professional, c2018
2nd ed
- : pb
大学図書館所蔵 件 / 全1件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
"Crowe"--Cover
Includes index
内容説明・目次
内容説明
Pension scheme accounts are prepared following the guidance laid out in the Pensions Statement of Recommended Practice (SORP) issued by the Pensions Research Advisory Group (PRAG). A revised version of the SORP was issued in 2018 in line with recent revisions to FRS 102 and other minor regulatory updates. The revised SORP is applicable for periods beginning 1 January 2019, and the new edition of this title reflects these changes.
Starting from the trial balance, the book explains what information is needed to prepare the Financial
Statements and how to go about compiling the Annual Report.
Written in a user friendly style,it provides practical guidance on the requirements introduced by the SORP, providing examples and options on the approach to the requirements, ranging from the minimum disclosures, to additional disclosures that could be considered in relation to the investment risk and investment hierarchy disclosures.
The revised commentary reflects a number of changes to the SORP including:
- The fair value hierarchy disclosure has been amended.
- Clarification that the 5% concentration disclosure includes investment holdings in pooled investment vehicles
- Full comparatives are required for all figures within the financial statements, unless stated otherwise
Disclosures are required where there are significant benefits pending at the year-end
Clarification for the position with regard to the requirements for small schemes. It was felt that differing requirements for small and large schemes would be discriminatory against small scheme members, consequently the SORP does not include any exemptions for small schemes as allowed under FRS 102.
目次
1 Introduction
2 Planning
3 Starting the accounts preparation process
4 Trustees' Report
5 Membership statistics
6 DC Chair's Governance Statement
7 Auditor's Report and Auditor's Statement about Contributions
8 Financial Statements - Fund Account
9 Financial Statements - Statement of Net Assets
10 Financial Statements - other disclosures
Appendix 1 Extract from The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, SI 2013/2734
Appendix 2 Extract from The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996, SI 1996/1975
Appendix 3 Extract from The Occupational Pension Schemes (Scheme Administration) Regulations 1996, SI 1996/1715
Appendix 4 Transitional disclosures
Appendix 5 Additional regulatory investment disclosures
Appendix 6 Annual Report disclosure requirements in the Republic of Ireland
Appendix 7 Example Chair's DC Governance Statement
Appendix 8 Example Annual Report (minimum requirements)
Appendix 9 Accounts disclosure checklist
「Nielsen BookData」 より
