Life tables
Reports and surveys
- 2024 Global survey of accounting assumptions for defined benefit plans
Annual survey from the global consultancy firm Willis Towers Watson. The 2024 edition covers 1,100 companies in 47 countries and regions. - Accounting for pensions
Annual survey of pension disclosures made by FTSE 100 companies produced by Lane, Clark & Peacock (LCP). The reports include an analysis of the assumptions used by companies. - Mortality assumptions guidance
Pensions Regulator guidance outlining how trustees should go about deciding on mortality assumptions in an actuarial valuation for a defined benefit pension scheme. Issued in September 2008. - Pensions accounting trends - June 2025
PwC insights into current pensions accounting developments and key market indicators. - Pensions: actuarial factors used to calculate benefits in UK pension schemes
An Institute and Faculty of Actuaries 2020 report looking at current practices adopted by actuaries in this area, including how factors such as commutation at retirement are determined for schemes, and how frequently these factors are reviewed.
Articles and books in the ICAEW Library collection
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