Pension accounting under FRS 102

Crowe Clark Whitehill partner Pesh Framjeee on the implications for pensions from proposed changes to FRS 102 accounting rules with the introduction of new UK GAAP

The Accounting Council has proposed a change to FRS 102 that relates to the accounting for arrangements with multi-employer defined benefit (DB) pension schemes where the underlying assets and liabilities cannot be allocated on a reasonable and consistent basis.

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