Pension Scheme Accounts following FRS 102 and SORP - a half-day course

Member price: £144.50 + VAT

Non-member price: £170.00 + VAT

Please note, the ICAS member discount will be applied after checkout.

What you will learn

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.

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.