The introduction of FRS 17 accounting rules will make
certain that pensions deficits and surpluses are reflected
on company balance sheets, and companies are being
encouraged to adopt the requirements now, despite the
standard being formally
deferred to 2005
Punter Southall’s database will show how FTSE 100 companies are faring under the FRS 17 accounting rules, and will also provide access to information on changing investment strategies and funding levels.
The database can be viewed on a Punter Southall Web site .
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