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By Julia Penny

Pensions SORPs

PRAG (the Pensions Research Accounts Group) has issued a 2018 Pensions SORP, which incorporates the latest pensions regulations and the changes in FRS 102 2018. It is applicable from 1 January 2019.

LLP SORP Consultation

On 1 August 2018 the CCAB issued a draft LLP SORP, which takes into account the impact of the triennial review of FRS 102. The changes are relatively minor but include an example of how a net debt reconciliation could be presented for an LLP and the changes in relation to small LLP financing transactions. 



September 2018 


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