IAS 26: Accounting and reporting by retirement benefit plans
The accounting standard IAS 26 sets out the measurement and disclosure principles for reporting retirement benefit plans. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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- Full-text standard
- Guidance and support from ICAEW
- Online articles
- Articles and books from the Library
Full text standard
Unaccompanied version of IAS 26
The International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website. Free registration is required.
This unaccompanied version does not include additional content that accompanies the full standard, such as illustrative examples, implementation guidance and bases for conclusions.
IAS 26 – Accounting and Reporting by Retirement Benefit Plans
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
ICAEW guidance and support
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
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IFRS 2018: Interpretation and application of IFRS standards
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapter on accounting and reporting by retirement benefit plans covers:
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
Articles and books in the Library collection
- View a list of articles and books in our collection on IAS 26 and retirement benefit plans and pension funds accounting
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