Muthupandian, K S (2010): IAS 26 Accounting and Reporting by Retirement Benefit Plans - A Closer Look. Published in: The Management Accountant , Vol. 45, No. 2 (February 2010): pp. 101-105.
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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).
| Item Type: | MPRA Paper |
|---|---|
| Original Title: | IAS 26 Accounting and Reporting by Retirement Benefit Plans - A Closer Look |
| Language: | English |
| Keywords: | International Accounting Standard; Retirement Benefit Plans; Defined Contribution Plans; Defined Benefit Plans; IAS 26; IASC; IASB |
| Subjects: | M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting |
| Item ID: | 40494 |
| Depositing User: | Muthupandian K S |
| Date Deposited: | 05 Aug 2012 08:06 |
| Last Modified: | 27 Sep 2019 17:19 |
| References: | Muthupandian K S (2010), IAS 26 Accounting and Reporting by Retirement Benefit Plans - A Closer Look, The Management Accountant, January, Vol. 45 No. 2 |
| URI: | https://mpra.ub.uni-muenchen.de/id/eprint/40494 |
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