Retirement Benefit Plans


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


Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.