Course outline:
This course will provide an overview of the key accounting requirements in the revised Pension Scheme SORP issued in March 2026 with a focus on changes from the 2018 version.
The course will include the following:
- An overview of the content of the revised SORP including the new appendices
- Confirming what has not changed including retention of the use of bid prices in determining market value
- An overview of the main changes including:
- A prohibition on the valuation of annuity contracts by the provider
- Changes to the presentation of buy-in annuities
- Separate disclosure of pooled arrangements and the look through requirement where the scheme is the sole investor
- Inclusion of liquidity risk as part of the investment risk disclosures
- Disclosure of transfers in and out of a scheme
CPD Hours: 1
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