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  2. Overview of St John’s College

    https://www.joh.cam.ac.uk/sites/default/files/documents/RCCA%20-%202015-16_Signed.pdf
    2 Dec 2016: Pension Benefits FRS 102 makes the distinction between a Group Plan and a multi-employer scheme. ... The accounting for a multi-employer scheme where the employer has entered into an agreement with the scheme that a .

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