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{{this}} prescribes the minimum content of the financial statements of retirement benefit plans. It requires that the financial statements of a defined benefit plan must contain either:
* A statement that shows the net assets available for benefits; the actuarial present value of promised retirement benefits, distinguishing between vested benefits and non-vested benefits; and the resulting excess or deficit; or
* A statement of net assets available for benefits including either a note disclosing the actuarial present value of promised vested and non-vested retirement benefits or a reference to this information in an accompanying actuarial report.

{{this}} is Copyright: [https://IFRS.org IFRS Foundation]
<ins>
[[Link::t:H2R]]
</ins>
[[Category:Term]][[Category:Finance]]
{{Object
|name=IAS 26 Retirement Benefit Plans
|parent=t:IFRS
|sort=10026
|level=1
|keywords=IAS, IFRS, Standard, Financial, Accounting, HR, Benefits, Employee, Personnel, Staff, Compensation
|description=IAS 26 prescribes the minimum content of the financial statements of retirement benefit plans
}}

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Orwiki: 1 revision imported

ORwiki: Created page with "{{this}} prescribes the minimum content of the financial statements of retirement benefit plans. It requires that the financial statements of a defined benefit plan must conta..."