Lane Clark & Peacock (LCP), consulting actuaries, recently published its seventh annual survey of SS...
Lane Clark & Peacock (LCP), consulting actuaries, recently published its seventh annual survey of SSAP 24, the accounting standard relating to the disclosure of pensions information in UK company accounts. Yet again, LCP's survey shows that SSAP 24 has not succeeded in its aim of achieving full transparency through pensions disclosure in FTSE 100 companies' reports and accounts, as over a third of the FTSE constituents continue to disclose inadequate information. Although some companies improved their disclosure (13, as opposed to nine last year, scored 20 out of 20) these improvements are...
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