IAS 26 on Retirement Benefit Plans | Accounting & Reporting by Retirement Benefit Plans | Enterslice
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IAS 26 on Retirement Benefit Plans | Accounting & Reporting by Retirement Benefit Plans | Enterslice
#IAS26 establishes the measurement and disclosure criteria for reporting #retirement benefit schemes. All plans must provide a statement of changes in net assets available for benefits, a summary of major #accounting practices, and a description of the plan and the impact of any modifications made during the period in their reports. Scope of ...
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