We evaluate the impact of Financial Accounting Standard 132 by measuring how well its required asset allocation information predicts next year's pension returns. We compare the predictive capability of several different models, including Sharpe's style model and survey data by Pensions &...

Intro -- Preface -- Table of Statutes, Statutory Instruments and Other Guidance -- Table of Examples -- Introduction -- Accounting requirements under the Companies Act 2006 -- Determining the size of company or group -- True and fair requirements -- Small entities -- Micro-entities -- FRC True...