Accounting

Defined Benefit - Employers

SHPS accounting changes

Here you can find all forms, documents and communications related to accounting changes for SHPS.

  • SHPS DB - Accounting Changes Update (October 2018) Download
  • SHPS & SHAPS DB - Proposed Accounting Changes (June 2018) Download
  • SHPS & SHAPS DB - Accounting Changes FAQs Download
  • SHPS & SHAPS DB - Accounting Changes Timeline Download

SHPS Accounting Disclosures - Key documents

TPT’s online disclosure model will soon be made available to employers with a defined benefit obligation in SHPS. The model will provide sufficient information for defined benefit accounting for corporate year-ends from 31 March 2019 and is expected to launch on 13 May 2019.

Video update - 2 October 2018

We have sent a video update on the proposed accounting changes to all SHPS employers. If you have not received it, please email frs102@tpt.org.uk and we will arrange for it to be sent to you.

FRS102 Online Tool

An online tool has been created to help you complete your statutory accounts in line with the new accounting standard, FRS102, which applies for accounting periods commencing on or after 1 January 2015.

If you have already received an 'authentication code' then you can access the tool below: