Worcester Research and Publications

SEARCH EPRINTS:

USER PANEL:

ABOUT THE COLLECTION:

WRaP is a collection of research papers and university publications. It presents the academic and creative work of the university. You are welcome to look for and obtain items of interest and make contact with the authors and creators.

CONTACT DETAILS:

All correspondence about WRaP should be sent to the Repository Manager.

FRS17 and its Impact on UK Universities

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 (Unpublished)

PDF
Pension_Scheme_Deficits_of_UK_UniversitiesPASS.pdf
Download (172kB)

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 Keywords:	pension schemes, universities, United Kingdom, deficits, retirement benefits
Subjects:	H Social Sciences > HG Finance
Divisions:	Academic Departments > Worcester Business School
Related URLs:	Publisher
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

Actions (login required)

View Item

© University of Worcester Henwick Grove, WR2 6AJ Tel: 01905 855000 | Materials in WRaP are protected by copyright and other intellectual property rights. By using WRaP you agree to abide by UK copyright laws.

Worcester Research and Publications is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.