Pension Scheme Accounts following FRS 102 & SORP - ICAS
Course overview
This practical half-day course provides a clear and comprehensive update on preparing pension scheme financial statements under FRS 102 and the latest SORP, making it essential for accountants, administrators, trustees and auditors involved in pension scheme reporting. The session covers the form and content of pension scheme accounts, fair value measurement of investments, use of the fair value hierarchy, and key disclosure requirements, including PRAG guidance on investment disclosures and derivatives. Participants will also explore the treatment of annuity contracts, AVC arrangements, PPF considerations, schemes in wind-up, and the reporting of post-balance-sheet events and going concern.
With expert-led insights and practical illustrative examples, this course will strengthen confidence, ensure compliance and enhance the quality and clarity of pension scheme financial statements.
Key highlights
- Covers preparing pension scheme accounts under FRS 102 and latest SORP
- Fair value measurement of investments and the fair value hierarchy
- PRAG guidance on investment disclosures and derivatives
- Treatment of annuity contracts, AVC arrangements and PPF considerations
- Reporting for schemes in wind-up, post-balance-sheet events and going concern
- Expert-led sessions with practical illustrative examples
Scholarships
Advocate of the Year Scholarship
£5,000; £3,000; £2,000
Bridging Scholarship
Up to £5,000
Bridging the Bar Scholarship
Value: £5,000
Up to £5,000BTC Advocacy Scholarship
Award Value: £3,000
Up to £3,000BTC Excellence Award
Value: £1,000
Up to £1,000BTC Future Lawyer Scholarship
£3,000 Half fee full fee
Career Changer Scholarship
£3,000 Half fee full fee
Converting to Law Scholarship
£3,000 Half fee full fee
International Postgraduate Bursary
Value: £1,000
Up to £1,000SQE Future Lawyer Scholarship
£3,000 Half fee full fee
Careers this course leads to
- Pension scheme accountant
- Pension scheme administrator
- Pension scheme trustee
- Pension scheme auditor
Cost of study
UK/Home: £182.40 | International: £182.40
Admission
Applications are made through AHZ at no cost. Share your transcripts, English test scores and personal statement, and your AHZ Counsellor will review your profile, submit your application to BPP University, and guide you through interview, offer, CAS and visa — right up to enrolment.
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