IAS26 Accounting and Reporting by Retirement Benefit Plans (1)

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1、IAS26InternationalAccountingStandard26AccountingandReportingbyRetirementBenefitPlansIAS26AccountingandReportingbyRetirementBenefitPlanswasissuedbytheInternationalAccountingStandardsCommitteeinJanuary1987,andreformattedin1994.InApril2001theInternationalAccountingStandardsBoardresolvedthatallStandar

2、dsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.©IFRSFoundation1517IAS26CONTENTSparagraphsINTERNATIONALACCOUNTINGSTANDARD26ACCOUNTINGANDREPORTINGBYRETIREMENTBENEFITPLANSSCOPE1–7DEFINITIONS8–12DEFINEDCONTRIBUTIONPLANS13–16DEFINEDBE

3、NEFITPLANS17–31Actuarialpresentvalueofpromisedretirementbenefits23–26Frequencyofactuarialvaluations27Financialstatementcontent28–31ALLPLANS32–36Valuationofplanassets32–33Disclosure34–36EFFECTIVEDATE371518©IFRSFoundationIAS26InternationalAccountingStandard26AccountingandReportingbyRetirementBenefit

4、Plans(IAS26)issetoutinparagraphs1–37.AlltheparagraphshaveequalauthoritybutretaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS26shouldbereadinthecontextofthePrefacetoInternationalFinancialReportingStandardsandtheConceptualFrameworkforFinancialReporting.IAS8AccountingPolicies,ChangesinAcco

5、untingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.©IFRSFoundation1519IAS26InternationalAccountingStandard26AccountingandReportingbyRetirementBenefitPlansScope1ThisStandardshallbeappliedinthefinancialstatementsofretirementbenefitplanswhere

6、suchfinancialstatementsareprepared.2Retirementbenefitplansaresometimesreferredtobyvariousothernames,suchas‘pensionschemes’,‘superannuationschemes’or‘retirementbenefitschemes’.ThisStandardregardsaretirementbenefitplanasareportingentityseparatefromtheemployersoftheparticipantsintheplan.AllotherStand

7、ardsapplytothefinancialstatementsofretirementbenefitplanstotheextentthattheyarenotsupersededbythisStandard.3ThisStandarddealswithaccountingandreportingbytheplantoallparticipantsasagroup.Itdoesnotdealwithreportsto