FRS 17

The former UK Financial Reporting Standard 17, dealing with retirement benefits.

Effective for periods commencing on or before 31 December 2014.

Employee benefits are covered by Section 28 of FRS 102 for reporting periods starting on or after 1 January 2015.

See also

• Deficit
• Defined benefit pension scheme
• IAS 26
• Statement of total recognised gains and losses
• FRS 102