IAS 26 - Accounting and Reporting by Retirement Benefit Plans

# Reference Concept Name
1 IAS 26 35 a ifrs-full:AssetsLiabilitiesOfBenefitPlan
2 IAS 26 35 a i ifrs-full:AssetsOfBenefitPlan
3 IAS 26 35 a ii ifrs-full:DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits
4 IAS 26 35 a iii ifrs-full:ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity
5 IAS 26 35 a iv ifrs-full:ExplanationOfDetailsOfAnyInvestmentInEmployer
6 IAS 26 35 a v ifrs-full:LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits
7 IAS 26 35 b ifrs-full:IncreaseDecreaseInNetAssetsAvailableForBenefits
8 IAS 26 35 b i ifrs-full:EmployerContributions
9 IAS 26 35 b ii ifrs-full:EmployeeContributions
10 IAS 26 35 b iii ifrs-full:InvestmentIncome
11 IAS 26 35 b iv ifrs-full:OtherIncome
12 IAS 26 35 b ix ifrs-full:ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments
13 IAS 26 35 b v ifrs-full:BenefitsPaidOrPayable
14 IAS 26 35 b vi ifrs-full:AdministrativeExpense
15 IAS 26 35 b vii ifrs-full:OtherExpenseByFunction
16 IAS 26 35 b viii ifrs-full:IncomeTaxExpenseContinuingOperations
17 IAS 26 35 b x ifrs-full:TransfersFromToOtherRetirementBenefitPlans
18 IAS 26 35 c ifrs-full:DescriptionOfFundingPolicy
19 IAS 26 35 d ifrs-full:ActuarialPresentValueOfPromisedRetirementBenefits
20 IAS 26 35 e ifrs-full:DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits
21 IAS 26 36 ifrs-full:DescriptionOfRetirementBenefitPlan
22 IAS 26 36 a ifrs-full:NamesOfEmployersAndEmployeeGroupsCovered
23 IAS 26 36 b ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits
24 IAS 26 36 b ifrs-full:NumberOfOtherParticipantsOfRetirementBenefitPlan
25 IAS 26 36 c ifrs-full:DescriptionOfTypeOfRetirementBenefitPlan
26 IAS 26 36 d ifrs-full:ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan
27 IAS 26 36 e ifrs-full:DescriptionOfRetirementBenefitsPromisedToParticipants
28 IAS 26 36 f ifrs-full:DescriptionOfAnyRetirementBenefitPlanTerminationTerms
29 IAS 26 36 g ifrs-full:ExplanationOfChangesInDescriptionOfRetirementBenefitPlan