Annal Nayyar report Amendment to the pensions note in the Academies Accounts Direction

The EfA have published a short document setting out an amendment to the pensions and similar obligations note in the 2013 to 2014 Academies Accounts Direction.

The pensions note includes enhanced disclosures reflecting the latest valuation of the Teachers’ Pension Scheme (TPS).

While trusts are not required to amend their financial statements due 31 December 2014 to include the enhanced disclosures, the EFA  encourage trusts to do so where practicable. The amended note does not affect any balances in the financial statements.

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