LCP Accounting for Pensions

We publish an annual report on our survey of pension disclosures made by the FTSE 100 companies. Now in its 15th 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 2008 report, we analyse the pension deficits and surpluses of the FTSE 100 companies. We also examine the mortality assumptions that companies have adopted and quantify some of the investment risks these companies face.

For the first time, we have also included the FTSE Global 100 Index, which includes the world's largest multinationals headquartered in Asia-Pacific, Europe and the USA.

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  for 2008

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  for 2007

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  for 2006

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  for 2005