Christine Larmer
- Features
Staying out of the headlines
Eighteen months ago employee benefits accounting was considered a fairly dull subject, of little interest to anyone not directly involved in annual reporting activity. In recent months employee benefits accounting has received huge media interest and all stakeholders are now paying attention. What catapulted employee benefits accounting to the top ...
- Features
Opportunity to improve benefits management
The world of financial reporting of retirement benefits for UK-based multinationals changed in November 2000 when the UK Accounting Standards Board (ASB) published Financial Reporting Standard 17 (FRS 17). FRS 17, which values plan assets and liabilities by reference to current market conditions, is very different to the previous standard ...