Accounting for pensions: managing the 
£260bn Accounting Gap

Our 2019 survey of company accounting for pensions focuses on the difference between accounting balance sheets and future long term funding targets, the “Accounting Gap”. We set out actions companies can take to ensure clear communication of their actions to manage pension cost and risk to help stakeholder understanding. We also set out our annual survey results looking at accounting assumptions adopted at end December 2018 for 150 of our clients.

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