FRS17 and its Impact on UK Universities

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

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Output Type:
Article
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.

Uncontrolled Discrete Keywords:
pension schemes, universities, United Kingdom, deficits, retirement benefits
Subjects:
H Social Sciences > HG Finance
Legacy Divisions (Admin Only):
College of Business, Psychology and Sport > Worcester Business School
Academic Schools:
Worcester Business School
Related URLs:
Depositing User:
Stephen Hicks
Date Deposited:
12 Mar 2009 13:22
Last Modified:
30 Mar 2026 13:16
Deposited By:
Stephen Hicks
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