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 (Unpublished)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 |
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Uncontrolled Keywords: | pension schemes, universities, United Kingdom, deficits, retirement benefits |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Academic Departments > Worcester Business School |
Related URLs: | |
Depositing User: | Stephen Hicks |
Date Deposited: | 12 Mar 2009 13:22 |
Last Modified: | 15 Jan 2016 17:39 |
URI: | https://eprints.worc.ac.uk/id/eprint/593 |
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