Pension scheme accounts
Posted on 13 Dec 2017
The Pension Research Accountants Group (PRAG) has published the revised Statement of Recommended Practice (SORP ) on Financial Reports of Pension Schemes. The standard has been rewitten to take into account changes required by the introduction of FRS 102, the new UK GAAP, from 1 January 2015 say Harris & Co accountants Northampton
