FRS17 and its Impact on UK Universities

Hicks, Stephen (2009) FRS17 and its Impact on UK Universities.

View this record at http://eprints.worc.ac.uk/593/
Official URL: https://eprints.worc.ac.uk/593/

Abstract

FRS 17 Retirement benefits introduces onto the balance sheets of HE Institutions the surplus or deficits in their funded pension schemes, and introduces new elements into the Income and Expenditure account. This paper sets out some of the rationale for FRS17 and demonstrates the impact on University Finances.

Item Type: Article
Keywords: HG Finance
Members: University of Worcester
Depositing User: ULCC Admin
Date Deposited: 05 Oct 2011 09:19
Last Modified: 08 Nov 2016 13:09
URI: http://collections.crest.ac.uk/id/eprint/1720

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