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Practical Pension Scheme Accounting

Practical Pension Scheme Accounting

Paperback

AccountingGeneral Law

PREORDER - Expected ship date November 26, 2026

ISBN10: 1526535874
ISBN13: 9781526535870
Publisher: Tottel Publishing
Published: Nov 26 2026
Pages: 352
Weight: 1.00
Height: 1.00 Width: 6.14 Depth: 9.21
Language: English

Practical Pension Scheme Accounting, from Crowe U.K. LLP, provides expert analysis and practical guidance on the
preparation of accounts for occupational trust based pension schemes under the 2018 Statement of Recommended Practice (SORP). Beginning with the trial balance, the authors explain what information is needed to prepare Financial Statements and how to go about compiling the Annual Report.

Written in an accessible style, it provides practical guidance on the requirements of the SORP, offering examples and options on the approach to the requirements. These range from the required disclosures, to additional disclosures that could be considered in relation to the investment risk, and investment hierarchy disclosures. It contains a disclosure checklist and example accounts to ensure all required disclosures have been considered.

This new edition reflects the significant changes the pensions SORP has been undergoing following the latest FRS102 updates, in preparation for implementation in 2026.These proposals include:

This new edition reflects the significant changes the pensions SORP has been undergoing following the latest FRS102 updates, in preparation for implementation in 2026. These proposals include:

- Introducing the requirement to make disclosures on liquidity risk

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