Exposure Draft (ED) 82, Retirement Benefit Plans

Apr 01, 2022 | Exposure Drafts and Consultation Papers

Comments due by: Aug 01, 2022

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The International Public Sector Accounting Standards Board® (IPSASB®) has issued Exposure Draft (ED) 82, Retirement Benefit Plans.

The objective of this ED is to propose the accounting, presentation, and disclosure requirements for the financial statements of a retirement benefit plan. This should increase the transparency and accountability of public sector entities regarding obligations owed to public sector employees and other eligible participants who are members of the retirement benefit plan, and of any deficit in the plan.

The ED is adapted from IAS 26, Accounting and Reporting by Retirement Benefit Plans, issued by the International Accounting Standards Committee in January 1987.


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