Pension Scheme Accounts following FRS 102 & SORP – ICAS
Gain essential, up‑to‑date knowledge on pension scheme accounting with this focused half‑day FRS 102 and SORP update. Understand investment valuation, risk disclosures, AVCs, annuities, PPF considerations and the reporting implications for schemes in wind‑up.
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- Online Live from £182.40Price includes VAT
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Pension Scheme Accounts following FRS 102 & SORP - ICAS
This practical half‑day course provides a clear and comprehensive update on preparing pension scheme financial statements under FRS 102 and the latest SORP, making it essential for accountants, administrators, trustees and auditors involved in pension scheme reporting. The session covers the form and content of pension scheme accounts, fair value measurement of investments, use of the fair value hierarchy, and key disclosure requirements, including PRAG guidance on investment disclosures and derivatives. Participants will also explore the treatment of annuity contracts, AVC arrangements, PPF considerations, schemes in wind‑up, and the reporting of post‑balance‑sheet events and going concern. With expert-led insights and practical illustrative examples, this course will strengthen confidence, ensure compliance and enhance the quality and clarity of pension scheme financial statements.- No extra learning materials
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Courses are delivered through Online Classroom Live, our premium online study mode comprising a virtual classroom with interactive features to replicate a real-life classroom..
Online Classroom Live offers a host of benefits to support your learning in the following ways:
Interactive features replicate a real-life classroom to keep you fully engaged
Course notes are shared by your tutor highlighting points and sharing knowledge
You will regularly share your opinions and ask questions via instant live chat messaging and contribute to class polls
Work with fellow learners in smaller group breakout rooms
Access library of online content and pre-recorded lectures 24/7 if you miss a class or want to recap on anything
View more about our Online Classroom Live.
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