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Latest Research

PCS regularly publishes research on the pension disclosures of the UK's largest companies as well as important information on key issues and disciplines that affect DB pensions. Click on the relevant link below to see each document:

IAS19: The PCS Guide to IAS19 Assumptions as at 30 June 2010

IAS19: The PCS Guide to IAS19 Assumptions as at 30 June 2010 (pdf, 926kb)

This guide is intended for use by finance directors in discussions with their actuaries and auditors on the actuarial assumptions to be adopted for recognising pension assets and liabilities in financial statements.

FTSE100 and their Pension Disclosures Archive

IAS19: A Quarterly Guide for Finance Directors Archive