KPMG's Guide to Pension Scheme Financial Statements

KPMG's Guide to Pension Scheme Financial Statements

KPMG's latest guide covers the important changes to pension scheme accounting in the UK.

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Guide to Pension Scheme Financial Statements

KPMG has published a major new guide to accompany important changes to pension scheme accounting in the UK. Extensive revisions to pension scheme reporting will affect all UK private sector pension schemes with accounting periods starting on or after 1 January 2015. These important changes bring pension scheme financial reporting up-to-date with current standards and practices. Our comprehensive guide includes the following:

Key highlights include

  • Example accounts and disclosures typically needed, such as new requirements on investment risks and the investment fair value hierarchy
  • A disclosure checklist
  • Additional guidance on new disclosures and special situations

The new requirements present major challenges to pension schemes and early planning is essential.

This article represents the views of the author only, and does not necessarily represent the views or professional advice of KPMG in the UK.

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