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Pension scheme accounts are prepared following the guidance laid out in the Pensions Statement of Recommended Practice (SORP) issued by the Pensions Research Advisory Group (PRAG). A revised version of the SORP was issued in 2018 in line with recent revisions to FRS 102 and other minor regulatory updates. The revised SORP is applicable for periods beginning 1 January 2019, and the new edition of this title reflects these changes.
Starting from the trial balance, the book explains what information is needed to prepare the Financial Statements and how to go about compiling the Annual Report.
Written in a user friendly style,it provides practical guidance on the requirements introduced by the SORP, providing examples and options on the approach to the requirements, ranging from the minimum disclosures, to additional disclosures that could be considered in relation to the investment risk and investment hierarchy disclosures.
The revised commentary reflects a number of changes to the SORP including: