IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

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Chapter 19/ Accounting and Reporting by Retirement Benefit Plan s (lAS 26)

(2) The number of participants receiving benefi ts and the number of other participants, classi- fied as appropriate (3) The type of plan--defined contribution or defined benefit (4) A note as to whether participants contribute to the plan (5) A description of the retirement benefits promised to participants (6) A description of any plan termination terms (7) Changes in items I. through 6. during the period covered by the report 6.4 Furthermore, it is not uncommon to refer to other documents that are readily available to us– ers in which the plan is described, and to include in the report only information on subsequent changes.