Defined benefit pensions: recent developments in financial reporting

In the private sector, the provision of and saving into defined benefit pension schemes has been falling over several years. Some believe that financial reporting standards have contributed to the accelerated closure of these schemes. In this context, it is useful for pension trustees and advisers to take stock of the ongoing discussions by standards setters on the approach to financial reporting of such schemes.

Kathryn Cearns, Herbert Smith LLP


 

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