Pension Scheme Accounts following FRS 102 & SORP (ICAS)

BPP Professional Education
Course summary
3 hours
170 GBP excl. VAT
Edinburgh, Glasgow, Online courses
Next available date: Online delivery option may be available - Please contact provider. - Online courses
Professional Training

Course description

Pension Scheme Accounts following FRS 102 & SORP (ICAS)

Pension scheme accounting has been subject to significant change following the introduction of FRS 102 and the revised Statement of Recommended Practice (SORP) for financial periods commencing on or after 1 January 2015.The course will consider the impact of the changes in pension scheme accounting and the experience gained to date on issues arising in complying with FRS 102 and the revised SORP.In particular, the course will consider the fair value and disclosure of scheme investments.

Suitability - Who should attend?

The course will be relevant to all those involved in the preparation of accounts for pension schemes, including administrators, trustees, accountants and advisors. It will also assist those involved in the audit of pension scheme accounts and providing trustees with the required investment information.

Training Course Content

Background to FRS 102 and the revised SORPThe form and content of pension scheme financial statementsDetermining the fair value of pension scheme investment assetsFair value hierarchy in valuing investmentsDisclosure of fair value determinationDisclosure of investments and risksPRAG Practical Guidance on Investment DisclosuresAnnuity contractsAVC arrangementsPension protection fundSchemes in wind upReview of SORP illustrative format of financial statementsExperience to date in compliance with the revised SORPQuestion and answer session on issues arising at present in pension scheme accounting

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BPP Professional Education

BPP Professional Education -  Accountancy, Tax, Financial Services, Law & Insolvency Courses

BPP Professional Education is one of the specialist examination-based and professional development training arm of the BPP Group, Europe's biggest professional education and publishing provider with 2,000 staff members across 40 countries and over 30,000 students per year. BPP Professional Education...

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BPP Professional Education

3 London Wall Buildings
EC2M 5PD London

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