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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.

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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.

Recent amendments

All amendments issued up to and including the publication date of 1 January 2022 are included within the IFRS Foundation’s latest version of the issued standard: 2022 Issued Standard – IAS 26. Issued amendments may, therefore, have a mandatory effective date that is later than 1 January 2022 – see below for details.

Any amendments issued after 1 January 2022 will not be included in the IFRS Foundation’s 2022 Issued Standards but will be listed below and identified as such.

See the Corporate Reporting Faculty’s annual IFRS factsheets for a more detailed discussion of recent IFRS amendments.

  • Disclosure of Accounting Policies amendment to IAS 26

    Mandatory date: Annual periods beginning on or after 1 January 2023. Earlier application is permitted.

    Disclosure of Accounting Policies amends IAS 1 to require the disclosure of material accounting policy information. A consequential amendment to IAS 26 requires the disclosure of material accounting policy information rather than significant accounting policies relating to retirement benefit plans.

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