IAS 26 Accounting and Reporting by Retirement Benefit Plans - A Closer Look

Muthupandian K S

MPRA Paper from University Library of Munich, Germany

Abstract: The 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).

Keywords: International Accounting Standard; Retirement Benefit Plans; Defined Contribution Plans; Defined Benefit Plans; IAS 26; IASC; IASB (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010-01-20
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Published in The Management Accountant 2.45(2010): pp. 101-105

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