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FRS17 and its Impact on UK Universities

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Hicks, Stephen (2009) FRS17 and its Impact on UK Universities. Pass Magazine. (Unpublished)

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Abstract

FRS 17 Retirement benefits introduces onto the balance sheets of HE Institutions the surplus or deficits in their funded pension schemes, and introduces new elements into the Income and Expenditure account.
This paper sets out some of the rationale for FRS17 and demonstrates the impact on University Finances.

Item Type:	Article
Uncontrolled Discrete Keywords:	pension schemes, universities, United Kingdom, deficits, retirement benefits
Subjects:	H Social Sciences > HG Finance
Divisions:	College of Business, Psychology and Sport > Worcester Business School
Related URLs:	Publisher
Depositing User:	Stephen Hicks
Date Deposited:	12 Mar 2009 13:22
Last Modified:	08 Jun 2021 09:25
URI:	https://eprints.worc.ac.uk/id/eprint/593

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