Pensions Accounting - An Introduction for Accountants

BPP Professional Education


£372 inc VAT
Study method
No formal qualification
3 CPD hours / points
Additional info
  • Tutor is available to students

Location & dates

Venue may change up to 14-days before the course start date’
9-10 Portland Place
West London
United Kingdom


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.

Venue may change up to 14-days before the course start date. Enquire for dates.


3 CPD hours / points
Accredited by BPP Professional Education Limited


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

Who is this course for?

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.

Questions and answers


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What does study method mean?

Study method describes the format in which the course will be delivered. At courses are delivered in a number of ways, including online courses, where the course content can be accessed online remotely, and classroom courses, where courses are delivered in person at a classroom venue.

What are CPD hours/points?

CPD stands for Continuing Professional Development. If you work in certain professions or for certain companies, your employer may require you to complete a number of CPD hours or points, per year. You can find a range of CPD courses on, many of which can be completed online.

What is a ‘regulated qualification’?

A regulated qualification is delivered by a learning institution which is regulated by a government body. In England, the government body which regulates courses is Ofqual. Ofqual regulated qualifications sit on the Regulated Qualifications Framework (RQF), which can help students understand how different qualifications in different fields compare to each other. The framework also helps students to understand what qualifications they need to progress towards a higher learning goal, such as a university degree or equivalent higher education award.

What is an ‘endorsed’ course?

An endorsed course is a skills based course which has been checked over and approved by an independent awarding body. Endorsed courses are not regulated so do not result in a qualification - however, the student can usually purchase a certificate showing the awarding body’s logo if they wish. Certain awarding bodies - such as ABC Awards and TQUK - have developed endorsement schemes as a way to help students select the best skills based courses for them.


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