Accounting For Pensions Report 2011
2 August 2011
Now in its 18th year, the report provides an insight into defined benefit pension scheme costs, comparing different practices and trends across the FTSE 100.
In our 2011 report, we analyse the steps taken by FTSE 100 companies to manage pension liabilities and ensure that members received their promised benefits. We examine the impact of changes to accounting standards and the change from RPI to CPI on company profits, as well as the steps companies are taking to provide security to trustees and reduce the level of risk pension schemes are posing to the business.

