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New SORPs

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 

 

Disclaimer
This article is published with the understanding that SWAT UK Limited is not engaged in rendering legal or professional services. The material contained in this article neither purports, nor is intended to be, advice on any particular matter. This article is an aid and cannot be expected to replace professional judgment. SWAT UK accepts no responsibility or liability to any person in respect of anything done or omitted to be done by any such person in reliance, whether sole or partial, upon the whole or any part of the contents of this article.