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