ICAEW.com works better with JavaScript enabled.

IAS 26 Accounting and Reporting by Retirement Benefit Plans

IAS 26 Accounting and Reporting by Retirement Benefit Plans applies to the financial statements of defined benefit plans where such financial statements are prepared.

Published January 1987. Effective 1 January 1988.

Become a Corporate Reporting Faculty member

Find out more about the benefits of membership and joining details.

Join now


Free to view

Financial Reporting Faculty members only


  • 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.

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.

Which version of the standard?

Financial Reporting Faculty members who joined the faculty prior to 1 November 2022 have premium access to the consolidated edition of IFRS and amendments through the IASB's IFRS Standards Navigator service. Please log into IFRS Standards Navigator to access electronic versions of the standards through these links.

Please be aware that as part of the changes to ICAEW faculty membership, this service will be withdrawn after 31 December 2022.

This page was last updated 30 August 2022.

How standards trackers work

Corporate Reporting Faculty members get full access.

ICAEW members and non-members can view a brief synopsis, amendments and details of current proposals.