As we approach the financial year ends of many companies across the market, our Pensions Centre of Excellence team have once again produced a guide to help companies and their advisors in considering the IFRS accounting and disclosure impacts of current topical areas.

This year’s relevant accounting topics include the impact of the Virgin Media legal case, accounting for parent company guarantees, fair value measurement of illiquid assets, the COVID-19 impact on longevity and pensions accounting issues arising from group restructurings. In addition, we comment on the likely disclosure hot topics in the current environment, such as the basis for recognising surpluses.

Please access the guide for more detail.

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