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Searching for: researcher is "financial reporting council (frc)"

Surveys listed in reverse order of publication date

Results 1-11 of 11.

Accumulation rates used by providers of statutory money purchase illustrations since 6 April 2018
AS TM1 Survey Results
Financial Reporting Council (FRC)
Oct 2018 United Kingdom Accounting, Industry Bodies (excl. Regulatory Bodies), Investment - General
The Financial Reporting Council (FRC) has published the results of a survey of the accumulation rate assumptions used by providers of statutory money purchase pension illustrations issued since 6 April 2018. According to the survey, the accumulation rates used for 2018 illustrations were broadly similar overall to those used in 2017, other than for corporate bond growth assumptions where there was modest movement in both directions.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Oct 2018 or click here (this link will not work in all circumstances). For further information about Perspective click here.

971125149    
 
Accumulation rates used by providers of statutory money purchase illustrations since 6 April 2017
AS TM1 Survey Results
Financial Reporting Council (FRC)
Sep 2017 United Kingdom Accounting, Industry Bodies (excl. Regulatory Bodies), Investment - General
The Financial Reporting Council (FRC) has published the results of a survey of the accumulation rate assumptions used by providers of statutory money purchase pension illustrations issued since 6 April 2017. This survey assesses the impact of the removal of the 7% accumulation cap, which existed before 6 April 2013.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Sep 2017 or click here (this link will not work in all circumstances). For further information about Perspective click here.

671063949    
 
Accumulation rates used by providers of statutory money purchase illustrations (SMPIs) since 6 April 2016
Accumulation rates used by providers of SMPIs since 6 April 2016
Financial Reporting Council (FRC)
Oct 2016 United Kingdom Accounting, Industry Bodies (excl. Regulatory Bodies), Investment - General, Pension Wise
The Financial Reporting Council (FRC) has published the results of a survey of the accumulation rate assumptions used by providers of SMPIs issued after 6 April 2016. The survey sought information about the impact of changes to the Disclosure Regulations and the introduction of pension freedoms on the information provided in annual statements. The survey reveals that the majority of respondents have not amended their annual statement in light of the pension freedoms but some have amended the wording to flag the Pensions Wise guidance service.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Oct 2016 or click here (this link will not work in all circumstances). For further information about Perspective click here.

5010076A   Click here to contact the authors.
 
Developments in Corporate Governance and Stewardship 2015
Developments in Corporate Governance and Stewardship 2015
Financial Reporting Council (FRC)
Jan 2016 United Kingdom Corporate Governance
The Financial Reporting Council (FRC) has published its annual Corporate Governance and Stewardship report, which has found that compliance with the UK Corporate Governance Code provisions remains high. The report also revealed that 90% of FTSE 350 companies are complying with all, or all but one or two, of the Code's provisions.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jan 2016 or click here (this link will not work in all circumstances). For further information about Perspective click here.

99955013   Click here to contact the authors.
 
Accumulation rates used by providers of statutory money purchase illustrations since 6 April 2014
Accumulation rates used by providers of statutory money purchase illustrations since 6 April 2014
Financial Reporting Council (FRC)
Feb 2015 United Kingdom Investment - General, Industry Bodies (excl. Regulatory Bodies), Accounting
The Financial Reporting Council (FRC) has published the results of a survey of the accumulation rate assumptions used by providers of SMPIs issued after 6 April 2014 in order to assess the impact of the removal of the 7% accumulation cap when version 3.0 of AS TM1 was published.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Feb 2015 or click here (this link will not work in all circumstances). For further information about Perspective click here.

E3894618   Click here to contact the authors.
 
Accumulation rates used by providers of statutory money purchase illustrations since 6 April 2013
Accumulation rates used by providers of statutory money purchase illustrations since 6 April 2013
Financial Reporting Council (FRC)
Mar 2014 United Kingdom Investment - General, Industry Bodies (excl. Regulatory Bodies), Accounting
The Financial Reporting Council (FRC) has published the results of a survey of the accumulation rate assumptions used by providers of SMPIs issued after 6 April 2013 in order to assess the impact of the removal of the 7% accumulation cap when version 3.0 of AS TM1 was published.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Mar 2014 or click here (this link will not work in all circumstances). For further information about Perspective click here.

5A83005E   Click here to contact the authors.
 
FRC Quarterly Strategic Progress and Planning Report
FRC Quarterly Strategic Progress and Planning Report
Financial Reporting Council (FRC)
10 Jul 2008 United Kingdom Regulatory Bodies (excl. tPR), Corporate Governance, Administration, Accounting
The Financial Reporting Council (FRC) has published a report on its work in the April-June quarter of its 2008/09 year, together with expected developments in the current quarter. Principal developments during the April-June 2008 quarter include publication of a revised version of the Combined Code on Corporate Governance, incorporating changes agreed following the 2007 consultation on the impact of the Code, and discussion papers on promoting actuarial quality and on the monitoring and scrutiny of actuarial work.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2008 or click here (this link will not work in all circumstances). For further information about Perspective click here.

E74292BF   Click here to contact the authors.
 
Follow-up review of pensions disclosures under IFRS finds improvements
Follow-up review of pensions disclosures under IFRS finds improvements
Financial Reporting Council (FRC)
20 Sep 2007 United Kingdom Disclosure
A follow-up review of 20 listed companies’ pension disclosures in their December 2006 accounts shows improvement in disclosures about mortality assumptions and in the provision of sensitivity analysis. There was, however, limited improvement in disclosures about maturity of funds and no evidence of expanded information about assets held within funds, nor about how expected returns were calculated.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Sep 2007 or click here (this link will not work in all circumstances). For further information about Perspective click here.

2838964A   Click here to contact the authors.
 
Survey explores Actuaries' relationships with pension trustees and non-executive directors
Survey explores Actuaries' relationships with pension trustees and non-executive directors
Financial Reporting Council (FRC)
5 Jul 2007 United Kingdom Trustees, Advisers
The Actuarial Stakeholder Interests Working Group (Stakeholder Group), which provides input to the work of the Board for Actuarial Standards (BAS) and the Professional Oversight Board (the Oversight Board), today publishes the results of research on the needs of the principal non-executive users of actuarial work. The Stakeholder Group oversaw research with two groups of immediate users of actuarial advice, namely pension scheme trustees and non-executive directors (NEDs) of insurance companies. The research findings published today are based on the results of a relatively small, qualitative survey of those two groups.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2007 or click here (this link will not work in all circumstances). For further information about Perspective click here.

5A3803A9   Click here to contact the authors.
 
Financial Reporting Review Panel publishes Review of Pensions Disclosures under IFRS and UK GAAP
Financial Reporting Review Panel publishes Review of Pensions Disclosures under IFRS and UK GAAP
Financial Reporting Council (FRC)
2 Aug 2006 United Kingdom Disclosure
The review considered the pension disclosures of 20 listed groups that prepared their December 2005 accounts under International Reporting Standards (IAS 19 ‘Employee Benefits’) and of 10 large private companies that prepared their accounts under UK GAAP (Financial Reporting Standard 17 ‘Retirement Benefits’). The object of the review was to evaluate the completeness and clarity of disclosures provided about pension schemes as required by the relevant reporting standards.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Aug 2006 or click here (this link will not work in all circumstances). For further information about Perspective click here.

2B3897E7   Click here to contact the authors.
 
New Combined Code on Corporate Governance
New Combined Code on Corporate Governance
Financial Reporting Council (FRC)
Jul 2003
The new Code is based on the draft revision of the existing Code that Derek Higgs suggested in his report on non-executive directors published in January, which also incorporated the recommendations of Sir Robert Smith’s report on audit committees. The agreed final text reflects extensive consultation by the FRC since January. The Code’s overall aim is to enhance board effectiveness and to improve investor confidence by raising standards of corporate governance.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2003 or click here (this link will not work in all circumstances). For further information about Perspective click here.

5415574F   Click here to contact the authors.
 

Results 1-11 of 11.