NZ IAS 26

Accounting and Reporting by Retirement Benefit Plans

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: Sept 2019

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  • NZ IAS 26 – This version is effective for reporting periods beginning on or after
    1 Jan 2015 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Dec 2015

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  • Amendments to NZ IAS 26 Fair Value Disclosures by Retirement Benefit Plans

    Date of issue: Sept 2014

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  • 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: Nov 2012

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Standards