首页 >
会计 >
其他 >
Practical Pension Scheme Accounting, 2nd Edition

Practical Pension Scheme Accounting, 2nd Edition

作者： Shona Harvie; Joanne Scriven; Phil Spary
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526508973
出版时间 November 2018
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,482.00

￥1,437.54 Save ￥44.46 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
Pension scheme accounts are prepared following the guidance laid out in the Pensions Statement of Recommended Practice (SORP) issued by the Pensions Research Advisory Group (PRAG). A revised version of the SORP was issued in 2018 in line with recent revisions to FRS 102 and other minor regulatory updates. The revised SORP is applicable for periods beginning 1 January 2019, and the new edition of this title reflects these changes.

Starting from the trial balance, the book explains what information is needed to prepare the Financial Statements and how to go about compiling the Annual Report.

Written in a user friendly style,it provides practical guidance on the requirements introduced by the SORP, providing examples and options on the approach to the requirements, ranging from the minimum disclosures, to additional disclosures that could be considered in relation to the investment risk and investment hierarchy disclosures.

The revised commentary reflects a number of changes to the SORP including:
- The fair value hierarchy disclosure has been amended.
- Clarification that the 5% concentration disclosure includes investment holdings in pooled investment vehicles
- Full comparatives are required for all figures within the financial statements, unless stated otherwise
- Disclosures are required where there are significant benefits pending at the year-end
Clarification for the position with regard to the requirements for small schemes. It was felt that differing requirements for small and large schemes would be discriminatory against small scheme members, consequently the SORP does not include any exemptions for small schemes as allowed under FRS 102.
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 Contributions
8. Financial Statements – Fund Account
9. Financial Statements – Statement of Net Assets
10. 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

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥508.25

￥493.00 Save ￥15.25 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,229.05


KPMG's Insights into IFRS 2023/2024 (20th Edition) (e-Book only): List Price: ￥1,960.80

￥1,901.98 Save ￥58.82 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,596.00

￥1,548.12 Save ￥47.88 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,305.40


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,881.00

￥1,824.57 Save ￥56.43 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥646.00

￥626.62 Save ￥19.38 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,187.50

￥1,151.88 Save ￥35.63 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Master Tax Guide 2023-2024 (31st Edition): List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Practical Pension Scheme Accounting, 2nd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Practical Pension Scheme Accounting, 2nd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title