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IFRS Notes

12602


Financial statements of defined contribution plans


IAS 26-pr13
Financial statements of defined contribution plans
should provide

(1) statement of net assets available for benefits
(2) description of funding policy
(3) performance of investments
(3a) description of investment policies
(3b) description of significant activities
(3c) effect of changes in the plan, membership, terms and conditions
(3d) investment performance for the period
(3e) financial position of the plan at the end of period
 

   
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