IAS19/FRS102 Reporting



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 replaced the current FRS17 reporting standard. This means that all employers that accounted under FRS17 now account under FRS102.

The East Sussex Pension Fund 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 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, April, July and August 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 would need to be confirmed by Barnett Waddingham prior to undertaking


FRS102 Report Queries

If you have any questions regarding the FRS102/IAS19 process or would like to request a report then please contact the Employer engagement team at [email protected]

Employer Documentation and Forms

Here you will find all the Forms and Documents for Employers to complete

HR Guide to the LGPS

This guide sets out the requirements for Human Resources (HR) departments of employers who provide the Local Government Pension Scheme (LGPS) in England and Wales.

The guide provides information about the responsibilities and duties that an employer participating in the LGPS must undertake, as well as the minimum information an employer needs to supply to the relevant LGPS administering authority (East Sussex County Council) to enable us to administer the LGPS effectively.

Payroll Guide to the LGPS

This guide sets out the requirements for payrolls in respect of the Local Government Pension Scheme.