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International Accounting Standard
(IAS) 26
Accounting and Reporting by Retirement Benefit Plans
См. Методические рекомендации по применению международного стандарта финансовой отчетности 26 «Учет и отчетность по пенсионным планам»
| Contents | paragraphs |
| INTERNATIONAL ACCOUNTING STANDARD 26 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS | |
| SCOPE | 1-7 |
| DEFINITIONS | 8-12 |
| DEFINED CONTRIBUTION PLANS | 13-16 |
| DEFINED BENEFIT PLANS | 17-31 |
| Actuarial present value of promised retirement benefits | 23-26 |
| Frequency of actuarial valuations | 27 |
| Financial statement content | 28-31 |
| ALL PLANS | 32-36 |
| Valuation of plan assets | 32-33 |
| Disclosure | 34-36 |
| EFFECTIVE DATE | 37 |
| International Accounting Standard 26 Accounting and Reporting by Retirement Benefit Plans (IAS 26) is set out in paragraphs 1-37. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 26 should be read in the context of the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. |
International Accounting Standard 26
Accounting and Reporting by Retirement Benefit Plans
Scope______________________________________________________________________________
1 This Standard shall be applied in the financial statements of retirement benefit plans where such financial statements are prepared.
2 Retirement benefit plans are sometimes referred to by various other names, such as ‘pension schemes’, ‘superannuation schemes’ or ‘retirement benefit schemes’. This Standard regards a retirement benefit plan as a reporting entity separate from the employers of the participants in the plan. All other Standards apply to the financial statements of retirement benefit plans to the extent that they are not superseded by this Standard.
3 This Standard deals with accounting and reporting by the plan to all participants as a group. It does not deal with reports to individual participants about their retirement benefit rights.
