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