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 approved IPSAS 49, Retirement Benefit Plans. This pronouncement provides accounting and reporting requirements for plans that provide retirement benefits to public sector employees.

IPSAS 49 will be effective for periods beginning on or after January 1, 2026. .

Project Contact

• Dave Warren
• Christoph Braxton

Task Force

• David Watkins (Chair)
• Renée Pichard
• Kamira Sanchez Nicosia
• Karl-Ludwig Soll
• Moushumi Dullabh
• Jean -Pierre Menanteau
• John Verrinder