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Your one point of access to surveys, research and reports for the Pensions Professional
Searching for: researcher is "report leadership"
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| Companies should give greater clarity in pension disclosures | ||
| Companies should give greater clarity in pension disclosures | ||
| Report Leadership | ||
| 11 Jan 2007 | United Kingdom | Surpluses and Deficits, Investment - General, Funding and Minimum Funding Requirement, Disclosure, Administration, Accounting |
| Companies that want to ensure that investors and other stakeholders do not misinterpret the impact and significance of the company’s pension obligations need to rethink and be more creative about the way information is presented in their annual accounts and reports. This is a key message of Report Leadership, a multi-stakeholder group and producers of a new guide which those preparing annual reports, reviews and accounts can follow, to communicate better with investors. The guidance covers many aspects of corporate reporting and makes recommendations that will provide a clearer picture of the importance of the pension liability within an organisation as a whole. These are brought to life by an accompanying annual report of a fictitious company, Generico, which includes explanations of the mortality tables used to calculate pension liabilities and a "sensitivity analysis" of actuarial assumptions. 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 2007 or click here (this link will not work in all circumstances). For further information about Perspective click here. | ||
| 3736008A | Click here to contact the authors. | |
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