Comment deadline for Pension SORP ED

When 16 Jul, 2014
from to
Timezone UTC
Where London
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The Pension Research Accountants Group (PRAG) in conjunction with its SORP Working Party has published an Exposure Draft (ED) on a revised Statement of Recommended Practice (SORP) setting out revised proposals for financial reporting by pension schemes (“the draft SORP”).

The draft SORP, which will replace the current 2007 SORP (“the 2007 SORP”), sets out proposals for accounting and reporting by pension schemes in the context of the new accounting framework introduced by Financial Reporting Standard (FRS) 102 applicable in the UK and Republic of Ireland for financial years beginning on or after 1 January 2015.  The draft SORP also updates the 2007 SORP to include the requirements of new regulations and changes in the pension industry since the 2007 SORP. 

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