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Reporting statement retirement benefits disclosures

By: Series: ASB Financial Reporting StandardPublication details: London Accounting Standards Board 2006Description: 38p. 21cmISBN:
  • 9781841408620
Subject(s): LOC classification:
  • 657.3 $2 18
Summary: Amendments address the concerns of some commentators that financial statements in FRS 17 do not contain sufficient information in relation to defined benefits schemes to allow users of the financial statements a clear view of the risks and rewards arising from defined benefit schemes. Therefore disclosure requirements are amended.

Amendments address the concerns of some commentators that financial statements in FRS 17 do not contain sufficient information in relation to defined benefits schemes to allow users of the financial statements a clear view of the risks and rewards arising from defined benefit schemes. Therefore disclosure requirements are amended.