Practical pension scheme accounting /Shona Harvie, Joanne Scriven, Phil Spary.
Harvie, Shona,
Practical pension scheme accounting /Shona Harvie, Joanne Scriven, Phil Spary. - Second edition. - London : Bloomsbury Professional, (c)2018. - 1 online resource
Includes bibliographies and index.
1 Introduction 2 Planning 3 Starting the accounts preparation process 4 Trustees' Report 5 Membership statistics 6 DC Chair's Governance Statement 7 Auditor's Report and Auditor's Statement about Contributions8 Financial Statements - Fund Account9 Financial Statements - Statement of Net Assets10 Financial Statements - other disclosures Appendix 1 Extract from The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, SI 2013/2734 Appendix 2 Extract from The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996, SI 1996/1975 Appendix 3 Extract from The Occupational Pension Schemes (Scheme Administration) Regulations 1996, SI 1996/1715 Appendix 4 Transitional disclosures Appendix 5 Additional regulatory investment disclosures Appendix 6 Annual Report disclosure requirements in the Republic of Ireland Appendix 7 Example Chair's DC Governance Statement Appendix 8 Example Annual Report (minimum requirements) Appendix 9 Accounts disclosure checklist.
Pensions--Accounting.--Great Britain
Pensions--Auditing.--Great Britain
Pension trusts--Accounting.--Great Britain
Pension trusts--Auditing.--Great Britain
Electronic Books.
HF5686 / .P733 2018
Practical pension scheme accounting /Shona Harvie, Joanne Scriven, Phil Spary. - Second edition. - London : Bloomsbury Professional, (c)2018. - 1 online resource
Includes bibliographies and index.
1 Introduction 2 Planning 3 Starting the accounts preparation process 4 Trustees' Report 5 Membership statistics 6 DC Chair's Governance Statement 7 Auditor's Report and Auditor's Statement about Contributions8 Financial Statements - Fund Account9 Financial Statements - Statement of Net Assets10 Financial Statements - other disclosures Appendix 1 Extract from The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013, SI 2013/2734 Appendix 2 Extract from The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996, SI 1996/1975 Appendix 3 Extract from The Occupational Pension Schemes (Scheme Administration) Regulations 1996, SI 1996/1715 Appendix 4 Transitional disclosures Appendix 5 Additional regulatory investment disclosures Appendix 6 Annual Report disclosure requirements in the Republic of Ireland Appendix 7 Example Chair's DC Governance Statement Appendix 8 Example Annual Report (minimum requirements) Appendix 9 Accounts disclosure checklist.
Pensions--Accounting.--Great Britain
Pensions--Auditing.--Great Britain
Pension trusts--Accounting.--Great Britain
Pension trusts--Auditing.--Great Britain
Electronic Books.
HF5686 / .P733 2018