Pensions Accounting - An Introduction for Accountants


Cost for BPP PD Members: £239 + VAT 3 CPD Hours
(£299.00 + VAT for non BPP PD Members Click Here for details of our membership scheme).


The course looks in detail at the relevant regulatory and reporting requirements. Therefore it is suitable for those preparing or auditing financial statements or any other professionals interested in acquiring a greater understanding of the key financial reporting issues.

Course Content

Accounting for pensions can be complex, this course examines in detail the accounting requirements under FRS 102, FRS 105 and IFRS. This course concentrates on the accounting treatment and disclosure requirements for detailed benefit plans. The course uses practical examples throughout to demonstrate how the theory should be applied.

Learning outcomes include obtaining a greater understanding of:

  • The difference between defined contribution and defined benefit plans
  • What the recognised pension liability represents and how it is calculated with the help of the actuary
  • The components of a company’s pension costs and how they are calculated
  • What actuarial gains and losses are and how they are dealt with
  • Past service costs, curtailments and settlements
  • Multi-national and group pension schemes
  • Disclosure requirements

"A CPD certificate of completion will be provided by BPP Professional Education Limited upon request, following attendance."

Course Dates

Location Dates Time Availability  
London 05 Sep 2018 2:00 PM - 5:15 PM  Spaces Book Now
London 08 Nov 2018 2:00 PM - 5:15 PM  Spaces Book Now

Membership Scheme

You and your firm could be saving £000's on your CPD training. Find out how to join our membership scheme and receive immediate benefits.

Tailored training

We can tailor any of our public courses to meet your needs as well as providing completely bespoke training solutions. Learn more about tailored training.

Special Assistance Policy