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Information about accounting briefing notes, glossary FAQs, webinars.
FRS102 / IAS19 Accounting Reports
The following information is relevant for employers with a year-end of 31 March.
Accounting March 2023 Briefing Note – pre 31 March 2023
This pre-accounting date briefing has been prepared by the Fund’s actuary, Barnett Waddingham, for all employers with a year-end date of 31 March 2023.
The following information is relevant for employers with a year-end date of 31 July 2022.
Accounting July 2022 Briefing Note
This post-accounting date briefing has been prepared by the Fund’s actuary, Barnett Waddingham, for all employers with a year-end date of 31 July 2022.
The standard report fee including additional charges for features or events for an employer which need to be taken into account (such as those listed below) for will be invoiced to the employer.
Scheme employers need to discuss with their auditors and agree whether the standard approach is appropriate or alternatively, advise the Pension Fund of any requirements to apply any customised/bespoke assumptions to be used.
The accounting glossary and FAQs are provided to give the Pension Fund, Scheme employers and their advisers some further explanatory details about the accounting reports produced by the actuary.
Whilst it complements the briefing note this document describes the fundamentals of the accounting standards and is only expected to be amended should those standards change.
This webinar will help Scheme employers understand the numbers in their IAS19 and FRS102 disclosures.
LGPS Accounting Disclosures webinar.
This webinar will help the Pension Fund and Scheme employers understand the key topics they need to consider for the March 2022 LGPS accounting exercise.
This webinar will help employers understand what to expect from their accounting disclosures this year.