IPSAS 49 - Retirement benefit plans

CPD hours:  1

IPSAS 49 – Retirement Benefit Plans provides guidance on the accounting and reporting of retirement benefit plans within the public sector. It ensures that entities managing or administering such plans present transparent and comparable information on the financial position, performance, and funding of those plans.

The standard aims to ensure that financial statements of retirement benefit plans provide clear information about the plan’s ability to meet its future obligations to members. It enhances accountability by requiring consistent reporting of contributions, benefits, assets, and liabilities related to retirement benefits.

Important information

• Certificates will be issued on the date of successful completion of the assessment and will reflect that date.
• Course access is valid for 12 months, after which the course will close.
• No updates will be made to the course during the 12-month access period. If updates become available, they will be released in a new course available for purchase on our website.
• For Altimax terms and conditions, please refer to our website.