IAS 26 Accounting and Reporting by Retirement Benefit Plans
by Norbert Lüdenbach, Dieter Christian
IFRS Essentials
- Cover
- Title Page
- Copyright
- Preface
- Abbreviations
- The Conceptual Framework for Financial Reporting
- IAS 1 Presentation of Financial Statements
- IAS 2 Inventories
- IAS 7 Statement of Cash Flows
- IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors
- IAS 10 Events after the Reporting Period
- IAS 11 Construction Contracts
- IAS 12 Income Taxes
- IAS 16 Property, Plant, and Equipment
- IAS 17 Leases
- IAS 18 Revenue
- IAS 19 Employee Benefits and IAS 26 Accounting and Reporting by Retirement Benefit Plans
- IAS 20 Government Grants
- IAS 21 The Effects of Changes in Foreign Exchange Rates
- IAS 23 Borrowing Costs
- IAS 24 Related Party Disclosures
- IAS 26 Accounting and Reporting by Retirement Benefit Plans
- IAS 27 (2008) Consolidated and Separate Financial Statements, IAS 27 (2011) Separate Financial Statements, and IFRS 10 (2011) Consolidated Financial Statements
- IAS 28 Investments in Associates and IAS 28 (2011) Investments in Associates and Joint Ventures
- IAS 29 Financial Reporting in Hyperinflationary Economies
- IAS 31 Interests in Joint Ventures and IFRS 11 Joint Arrangements
- IAS 32 Financial InstrumentsPresentation
- IAS 33 EARNINGS PER SHARE
- IAS 34 Interim Financial Reporting
- IAS 36 Impairment of Assets
- 1 Introduction and scope of IAS 36
- 2 When to test for impairment
- 3 When to reverse an impairment loss
- 4 Determining the recoverable amount for an individual asset or for an asset's CGU?
- 5 Determining the recoverable amount
- 6 Determining the carrying amount of a CGU
- 7 Goodwill
- 8 Corporate assets
- 9 Recognizing and reversing an impairment loss
- 10 Non-controlling interests
- 11 Examples with solutions
- IAS 37 Provisions, Contingent Liabilities, and Contingent Assets
- IAS 38 Intangible Assets
- IAS 39 Financial InstrumentsRecognition and Measurement
- IAS 40 Investment Property
- IAS 41 Agriculture
- IFRS 1 First-time Adoption of International Financial Reporting Standards
- IFRS 2 Share-based Payment
- IFRS 3 Business Combinations
- 1 Introduction and Scope
- 2 Acquisition of Shares vs. Acquisition of the Individual Assets
- 3 Identifying the Acquirer
- 4 Acquisition Date
- 5 Acquisition-related Costs
- 6 Accounting for a Business Combination on the Acquisition Date
- 7 Subsequent measurement and accounting
- 8 Deferred tax
- 9 Entries necessary in order to prepare the consolidated financial statements
- 10 Determining what is part of the business combination transaction
- 11 Examples with solutions
- IFRS 4 Insurance Contracts
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- IFRS 6 Exploration for and Evaluation of Mineral Resources
- IFRS 7 Financial InstrumentsDisclosures
- IFRS 8 Operating Segments
- IFRS 9 Financial Instruments and IAS 39 Financial InstrumentsRecognition and Measurement
- IFRS 10 Consolidated Financial Statements
- IFRS 11 Joint Arrangements
- IFRS 12 Disclosure of Interests in Other Entities
- IFRS 13 Fair Value Measurement
- Index
IAS 26 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS
See the chapter on IAS 19/IAS 26
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