IPSASB issues IPSAS 49 Retirement Benefit Plans
IPSASB issues IPSAS 49 Retirement Benefit Plans
The International Public Sector Accounting Standards Board (IPSASB) has issued IPSAS 49, Retirement Benefit Plans.
In developing IPSAS 49, the IPSASB adapted IAS 26 Accounting and Reporting by Retirement Benefit Plans. IPSAS 49 establishes comprehensive accounting and reporting requirements for the financial statements of retirement benefit plans, with participants comprising current and former public sector employees and other eligible members.
IPSAS 49 has an effective date of January 1, 2026. Earlier application is permitted.
IPSAS 49 may be accessed here.
In developing IPSAS 49, the IPSASB adapted IAS 26 Accounting and Reporting by Retirement Benefit Plans. IPSAS 49 establishes comprehensive accounting and reporting requirements for the financial statements of retirement benefit plans, with participants comprising current and former public sector employees and other eligible members.
IPSAS 49 has an effective date of January 1, 2026. Earlier application is permitted.
IPSAS 49 may be accessed here.