The Financial Reporting Council has published an exposure draft - FRED55: Draft amendments to FRS102, pension obligations - the purpose of which is to clarify issues relating to accounting for defined benefit pension plans in advance of new UK and Irish GAAP becoming mandatory from 1 January 2015: see here (pdf).
Friday 22 August 2014
UK: FRC proposes amendments to FRS102
The Financial Reporting Council has published an exposure draft - FRED55: Draft amendments to FRS102, pension obligations - the purpose of which is to clarify issues relating to accounting for defined benefit pension plans in advance of new UK and Irish GAAP becoming mandatory from 1 January 2015: see here (pdf).
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