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A practical user guide to the 2015 pension SORP

Published on: 12 Feb 2015

This publication from Deloitte is a practical user guide to the 2015 pension Statement of Recommended Practice (SORP) issued by the Pension Research Accountants Group (PRAG) in December 2014.  The 2015 SORP sets out revised guidance for financial reporting by pension and replaces the 2007 SORP.  It was issued following a consultation in April 2014 and is effective for accounting periods beginning on or after 1 January 2015, consistent with the effective date for FRS 100 ‘Application of Financial Reporting Requirements’, FRS 101 ‘Reduced Disclosure Framework’ and FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.


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