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    Pensions accounting focus areas 2023/24

    Pensions Centre of Excellence

    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.

    pension accounting focus areas

    Pensions accounting focus areas 2023/24

    As we approach the financial year ends of many companies across the market, our Pensions Centre of Excellence team have produced the following guide...

    Our audit insights


    Pensions accounting focus areas 2024/25

    Pensions Centre of Excellence
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    Our people

    Naz Peralta

    Partner, Pensions CoE

    KPMG in the UK

    Chris Putman

    Director, Pensions CoE

    KPMG in the UK


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