Practical pension scheme accounting /Shona Harvie, Joanne Scriven, Phil Spary.

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.

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