Financial Reports of Pension Schemes SORP

ISBN:  978-1-84140-949-8

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Product description:  Revised by the Pensions Research Accountants Group (PRAG) and is effective for accounting periods commencing on or after 6 April 2007. The key recommendations introduced by this revision to the SORP should bring the SORP into line with the presentation requirements of FRS 25 (IAS 32): Financial Instruments disclosure and presentation and FRS 26 (IAS 39): Financial Instruments recognition and measurement.