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- 2023 Issued Standard – IAS 26
The 2023 Issued Standards include all amendments issued up to and including 1 January 2023.
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Summary
IAS 26 specifies measurement and disclosure principles for the financial statements of retirement benefit plans.
- Defined contribution plans should provide a statement of net assets available for benefits and a description of the funding policy.
- Defined benefit plans should provide a statement of net assets and accompanying information.
- Retirement benefit plan assets should be carried at fair value.
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