see also...
ASB publishes new Reporting Statement
Disclosures of defined-benefit pension schemes
27 Feb 2007
On 7 December 2006, the UK's Accounting Standards Board (ASB) announced that it planned to publish a Reporting Statement on 'Retirement Benefits - Disclosures' with the aim of promoting greater transparency in the financial reporting of the affairs of pension schemes. A discussion paper is expected to be issued by the ASB for comment in the first half of 2007. Further information on this initiative can be found on the ASB website: