IAS 24 and Scheme actuary: Difference between pages

Latest revision as of 14:40, 9 October 2013

Pensions.

The named actuary appointed by the trustees of an occupational pension scheme under UK pensions legislation.

Sometimes ‘appointed actuary’ is used, although this does not always have precisely the same meaning.

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-International Accounting Standard 24, dealing with related party disclosures.
+''Pensions''.
-Issued by the International Accounting Standards Board.
+The named actuary appointed by the trustees of an occupational pension scheme under UK pensions legislation.
+Sometimes ‘appointed actuary’ is used, although this does not always have precisely the same meaning.
 == See also ==
-* [[Disclosure]]
+* [[Actuary]]
-* [[FRS  102]]
+* [[Scheme auditor]]
-* [[International Financial Reporting Standards]]
-* [[Related party]]
+[[Category:Manage_risks]]
-== External link ==
-*[https://www.iasplus.com/en/standards/ias/ias24 IAS 24 - IAS Plus]
-[[Category:Accounting,_tax_and_regulation]]