IAS 26 — Accounting and Reporting by Retirement Benefit Plans

Effective date:

Not currently applicable as Canadian GAAP.  See below.

Published by the IASB:

January 1987

Included in Part I of CPA Canada Handbook:

January 2010

The details regarding IAS 26 below are provided for information purposes only.

The Accounting Standards Board (AcSB) decided that, after IFRS is adopted in Canada, pension plans should continue to prepare GAAP financial statements in accordance with Section 4600 Pension Plans in Part IV of the CPA Canada Handbook, rather than IAS 26. Where Section 4600 does not address aspects of financial reporting by pension plans, preparers are required to refer to IFRSs other than IAS 26 for guidance. The AcSB acknowledged, however, that it would prefer to replace Section 4600 in the future with an improved version of IAS 26.


IAS 26 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.

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