Difference between revisions of "IAS26"

Latest revision as of 02:26, 20 August 2020

IAS 26 Retirement Benefit Plans prescribes the minimum content of the financial statements of retirement benefit plans. It requires that the financial statements of a defined benefit plan must contain either:

A statement that shows the net assets available for benefits; the actuarial present value of promised retirement benefits, distinguishing between vested benefits and non-vested benefits; and the resulting excess or deficit; or
A statement of net assets available for benefits including either a note disclosing the actuarial present value of promised vested and non-vested retirement benefits or a reference to this information in an accompanying actuarial report.

IAS 26 Retirement Benefit Plans is Copyright: IFRS Foundation Hire-to-Separation

Hierarchy

ID	Name	Level	x
IFRS	International Financial Reporting Standards	0	IFRS
IAS26	IAS 26 Retirement Benefit Plans	1	IAS26

Term(s)

ID	Name	Clear	x
H2R	Hire-to-Separation		H2R

IAS 26 Retirement Benefit Plans International Financial Reporting Standards 10026 1 IAS, IFRS, Standard, Financial, Accounting, HR, Benefits, Employee, Personnel, Staff, Compensation IAS 26 prescribes the minimum content of the financial statements of retirement benefit plans