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2015 Pensions SORP - In brief

Published on: 18 Aug 2015

In June 2015, a joint working group of the Pensions Research Accounting Group (PRAG) and The Investment Association, published guidance to help pension schemes and their advisers fulfil their responsibilities in implementing the Statement of Recommended Practice "Financial Reports of Pension Schemes" ("the 2015 Pensions SORP") investment disclosure requirements. 

We welcome the additional guidance which explains and illustrates what is required in respect of the investment disclosures set out in  the 2015 Pensions SORP.

This briefing from Deloitte builds on the practical guidance in A practical user guide to the 2015 Pension SORP that we published earlier in the year.


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