The report said the new accounting rule, which forces companies to report the full cost of pensions in their reports in one year instead of spacing them out over time, could put them at risk.
The companies named by the report include Marks & Spencer, British Airways, ICI, and Marconi, which has a Pounds 2.7bn pension fund.
Last month a survey by monthly journal Company Reporting found that less than 1% of 700 companies had adopted the new pensions accounting standard.
After the report was published Mary Keegan, head of the UK Accounting Standards Board, said her organisation did not expect early adoption.
But, she warned: ‘I would remind people that at the year-end there is more disclosure demanded that is mandatory. They must be ready by early December.’
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