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IAS26

IAS 26 Retirement Benefit Plans

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

IDNameLevelx
IFRSInternational Financial Reporting Standards0IFRS
IAS26IAS 26 Retirement Benefit Plans1IAS26

Term(s)

IDNameClearx
H2RHire-to-SeparationH2R
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