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SORP 2015

14 April 2015

Statement of Recommended Practice

The United Kingdom has adopted Financial Reporting Standard 102 (FRS 102) in order to comply with International Financial Reporting Standards. FRS replaces all previous reporting standards and for the first time ever includes Pension Scheme Accounts. Previously the form and content of Pension Scheme Accounts was delegated to and maintained by the Pension Research Accountants Group (PRAG) and set out in a Statement of Recommended Practice (SORP). The SORP has been revised and was issued in November 2014 and includes the form and content of Retirement Benefit Plans: Financial Statements which will comply with the requirements of FRS 102.

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