Home > Blossary: International Accounting Standards > Term: IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 26 Accounting and Reporting by Retirement Benefit Plans
Accounting and Reporting by Retirement Benefit Plans outlines the requirements for the preparation of financial statements of retirement benefit plans. It outlines the financial statements required and discusses the measurement of various line items, particularly the actuarial present value of promised retirement benefits for defined benefit plans.
- Μέρος του λόγου: proper noun
- Κλάδος/Τομέας: Λογιστική
- Category: General accounting
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- rufaro9102
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