The UK’s Financial Reporting Council have published a final version of FRS102, which applies for company accounting periods beginning on or after 1 January 2015 and will replace the current FRS17 reporting standard. This means that all employers that accounted under FRS17 will now account under FRS102.

LPP work with Barnett Waddingham every year to provide FRS102 and IAS19 reports to any organisations which require them as part of their year-end reporting. These are done in 4 batches throughout the year to coincide with main employer year end accounting deadlines which allows our employers to benefit from the economies of scale that running a number of reports together can bring. These batches are run as at the end of March, July, August and December and emails are sent to all employers who have requested a report in previous years in the month before their year-end deadline asking them to complete the request form we provide. The reports can be provided at other times during the year as well but the costs will be significantly greater.

If you have any questions regarding the FRS102/IAS19 process or would like to request a report then please contact the Employer Risk Services team at