FRS 17 and Reverse logistics: Difference between pages

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imported>Doug Williamson
(Expand definition.)
 
imported>Doug Williamson
(Remove surplus links.)
 
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The former UK Financial Reporting Standard 17, dealing with retirement benefits.
''Sustainability - transportation.''


It introduced the important requirement for the full amounts of pension fund deficits and surpluses to be recognised and disclosed in the sponsoring employer's balance sheet.
Reverse logistics means collecting used products and materials from customers for reuse, recycling or upcycling.
 
 
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 ==
== See also ==
* [[Deficit]]
* [[Logistics]]
* [[Defined benefit pension scheme]]
* [[Sustainability]]
* [[FRS 102]]
* [[Upcycling]]
* [[IAS 26]]
* [[Statement of total recognised gains and losses]]
* [[Surplus]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]
[[Category:Manage_risks]]

Revision as of 23:20, 15 August 2022

Sustainability - transportation.

Reverse logistics means collecting used products and materials from customers for reuse, recycling or upcycling.


See also