TDG pensions note

August 2018

Pensions accounting under FRS102 This briefing note provides background information on the accounting treatment of the different pension schemes that are used by universities in the UK and provides information for those responsible for preparing TRAC returns on the treatment of the different scheme costs in TRAC.

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TDG Bulletin Edition 9

May 2018

The TRAC Development Group’s May 2018 bulletin provides updates on the group’s work including: TDG project: An assurance framework for TRAC TDG project: Workload planning – further guidance on using WLP in TRAC TDG project: Different by design – exploring alternative delivery of undergraduate provision; benefits and opportunities TRAC returns…

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An assurance framework for TRAC

March 2018

A good practice guide to help higher education institutions and their internal auditors review compliance with the Transparent Approach to Costing (TRAC) requirements.

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About TRAC

Understanding costs in higher education

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