IAS 26 Accounting and Reporting by Retirement Benefit Plans - A Closer Look
AbstractThe International Accounting Standards Committee issued the the International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans. The objective of IAS 26 is to specify measurement and disclosure principles for the reports of retirement benefit plans. All plans should include in their reports a statement of changes in net assets available for benefits, a summary of significant accounting policies and a description of the plan and the effect of any changes in the plan during the period. This article presents a closer look of the standard (objective, scope, definitions prescribed accounting treatment and disclosures).
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 40494.
Date of creation: 20 Jan 2010
Date of revision:
Publication status: Published in The Management Accountant 2.45(2010): pp. 101-105
International Accounting Standard; Retirement Benefit Plans; Defined Contribution Plans; Defined Benefit Plans; IAS 26; IASC; IASB;
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