Written by: Barbora Choi on Tue Dec 02
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 26 applies to retirement benefit plans, if they are reporting entities separate from the employers of participants in the plan. IAS 26 complements employers’ plans (IAS 19 Employee benefits).
“I'm afraid of old people. They are what I will one day be.”
IAS 26 is a standard dedicated to separate legal entities which are pension plans.
In 15 seconds.. ......get a gist of what IAS 26 is about.
headline quote by Manuel Vilas, Ordesa via Goodreads.
