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IAS 26: Accounting and Reporting by Retirement Benefit Plans

Comparing proposed amendment...
Scope (paras. 1-7)
Definitions (paras. 8-12)
Defined contribution plans (paras. 13-16)
Defined benefit plans (paras. 17-31)
All plans (paras. 32-36)
Effective date (paras. 37-38)