Financial Management (UK) › Nbr. 2008, April 2008
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Opinion
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Adjust 17: two different actuaries could legitimately derive wildly varying figures for your company's pension scheme deficit under FRS17. David Davison urges FDs to question actuarial assumptions.
Although FRS17 has undoubtedly gained acceptance in recent years, there is still a significant divergence of opinion about the audit standard. Some people believe that it provides a useful measure...
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