LCP Accounting for Pensions

We publish an annual report on our survey of pension disclosures made by the FTSE 100 companies. Now in its 16th year, the survey is widely recognised as being the most authoritative review of the accounting standards that regulate accounting and disclosure of pensions information in UK company accounts.

In our 2009 report, we analyse the pension deficits and surpluses of the FTSE 100 companies. We also examine new proposals to bring pension-related gains and losses through the Income Statement, further changes in the longevity assumptions being adopted by companies and how companies deal with pension risk, compared to their other financial risks. 

Related links: Bob Scott on BBC Breakfast News discussing the LCP Accounting for Pensions report 2009.

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  for 2009

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  for 2008

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  for 2007

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  for 2006