Retirement Benefit Plans

Objective

To develop an IPSAS adapted from IAS 26, Accounting and Reporting by Retirement Benefit Plans.

Current Status of the Project

The IPSASB voted to preliminary approve ED 82, Retirement Benefit Plans. ED 82 provides accounting and reporting requirements for public sector retirement benefit plans and is adapted from IAS 26, Accounting and Reporting by Retirement Benefit Plans. The IPSASB will finalize ED 82 at its February 2022 meeting.

Project Contact


Task Force

Project Stages

Exposure Draft Development 2021 Exposure Draft - Out for Comment 2022
Board Papers
Board Minutes
 

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