Pensions

Featured

  1. Pension schemes: financial reports

    ICAS reports on the changes to Financial reports of pension schemes: A statement of recommended practice (The Pensions SORP).

Guidance for members

  1. Transitioning to DB accounting

    Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.

  2. Pension schemes: GMP equalisation

    Christine Scott reports on new Guidance for pension schemes on accounting for Guaranteed Minimum Pension equalisation published by PRAG.

  3. Pension schemes: financial reports

    ICAS reports on the changes to Financial reports of pension schemes: A statement of recommended practice (The Pensions SORP).

News in Pensions

  1. Transitioning to DB accounting

    Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.

  2. Pension excess contributions charge

    HMRC’s Pension schemes announced ‘We know that scheme members are forgetting to declare details of their annual allowance charge on their Self Assessment returns’. What is the problem, and what should you do about it?

  3. Pension regulation in the 2020s

    Liz Duffy and Christine Scott review the change in approach of The Pensions Regulator to workplace pension regulation.

  4. GMP equalisation: FTSE 100 accounts

    Christine Scott and Liz Duffy report on how FTSE 100 companies are accounting for GMP equalisation following the Lloyds judgement.

Consultation and responses

  1. ICAS comments on pensions issues

    ICAS Pensions Committee responses to public consultations on pensions industry topics relevant to the accountancy profession