PPF proposes solution for FRS 102 impact on insolvency ratings

Michael Klimes
clock • 2 min read

The Pension Protection Fund (PPF) has proposed a way to address the impact of the accounting standard changes on Experian scores in its 2017/18 levy rules consultation.

There has been concern the move to the new UK accounting standard FRS 102 would cause an artificial movement in ratings under the Experian insolvency model for some schemes. Given FRS 102, which...

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