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Pensions Authority publishes Draft Guidelines on Financial Management of Defined Benefit Schemes
The Pensions Authority has recently published draft guidelines on financial management of defined benefit schemes and announced a consultation period until the end of September 2014. The guidelines set out what practices the Authority expects trustees to follow in order to understand and manage the funding and investment of their defined benefit scheme. The Authority invites responses from trustees, providers, managers,...

EFRAG Update Newsletter
The European Financial Reporting Advisory Group (EFRAG) has released a new issue of its 'EFRAG Update' newsletter, summarising the discussions held at the EFRAG TEG conference calls of 24 June and 3 July 2014 and the EFRAG TEG meeting of 14-16 July 2014. Please click here to view the newsletter. ...

FRC issues amendments to FRS 101 and FRS 102
The Financial Reporting Council (FRC) has recently issued amendments to new UK GAAP to improve the accounting for certain financial transactions, which will also improve ease of use of the standards and reduce the cost of compliance. The amendments to FRS 102 relate to financial instruments; make transition to FRS 102 less costly; and are effective from the same date...

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