Limited Price Indexation and IAS: Difference between pages

Latest revision as of 10:49, 5 October 2023

International Accounting Standard(s).

Certain International Accounting Standards have been withdrawn or superseded, including:

IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35, IAS 39.

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-(LPI).
+International Accounting Standard(s).
-''Pensions''.
+''Certain International Accounting Standards have been withdrawn or superseded, including:
-The minimum annual rate of indexation which must be applied in the UK to employee pensions in payment or deferred pensions, where they relate to employment after 5 April 1997.
+''IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 11, IAS 13, IAS 14, IAS 15, IAS 17, IAS 18, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35, IAS 39.''
-LPI is the lesser of the actual rate of inflation and either 5% or 2.5% depending on (1) the date when the pension entitlement was accrued and (2) whether the pension is in payment or deferred.
-However, UK pension schemes can make increases in pension payments over and above LPI if they wish and if their scheme rules allow it.
 == See also ==
-* [[Price indexation]]
+* [[EFRAG]]
-* [[Retail Prices Index]]
+* [[FAS]]
-* [[Consumer Prices Index]]
+* [[Financial statements]]
+* [[Financial Reporting Standard]]  (FRS)
+* [[Generally accepted accounting principles]]  (GAAP)
+* [[International Accounting Standards]]  (IAS)
+* [[International Financial Reporting Standards]]  (IFRS)
+* [[Statement of financial accounting standard]]
+* [[Statement of Standard Accounting Practice]]  (SSAP)
-[[Category:Manage_risks]]
+[[Category:Accounting,_tax_and_regulation]]
+[[Category:Compliance_and_audit]]