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
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
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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
To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.
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