NZ IAS 26 Accounting and Reporting by Retirement Benefit Plans

  • For-profit
  • Archived Standards

Prescribes the accounting and reporting by retirement benefit plans.

  • 2019 Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020

    Date of issue: Sep 2019
  • Amendments to NZ IAS 26 Fair Value Disclosures by Retirement Benefit Plans

    Date of issue: Sep 2014
  • NZ IAS 26 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

    Date of issue: Nov 2012 Date compiled to: 30 Nov 2012