Hicks, Stephen (2009) FRS17 and its Impact on UK Universities. Pass Magazine. (Submitted)
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Pension_Scheme_Deficits_of_UK_UniversitiesPASS.pdf Restricted to Repository staff only Download (172kB) | Request a copy |
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 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: | |
Depositing User: | Stephen Hicks |
Date Deposited: | 12 Mar 2009 13:22 |
Last Modified: | 22 Aug 2024 15:00 |
URI: | https://eprints.worc.ac.uk/id/eprint/593 |
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