Edithistory:IAS 26
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| oldid | date/time | username | edit summary |
|---|---|---|---|
| 1362044075 | 2026-07-01T16:41:59Z | Kowal2701 | [[WP:LLMPRV|Presumptive removal of LLM-generated content]], see [[Wikipedia:AI noticeboard/Archive 3#Sascho Jovanoski 70329]]. Feel free to reinstate by following [[WP:LLMPRVOBJ|the procedures for disputing presumptive removal of LLM-generated content]]. |
| 1328907917 | 2025-12-22T14:16:49Z | Bearcat | recat |
| 1328782866 | 2025-12-21T21:04:09Z | Sascho Jovanoski 70329 | Added section on 'Current Status and Relationship with IAS 19' to clarify the distinction between employer reporting and pension fund reporting; confirmed the standard's continued effectiveness. |
| 1328782374 | 2025-12-21T21:00:55Z | Sascho Jovanoski 70329 | Initial creation of IAS 26 article; established the framework for retirement benefit plan reporting; distinguished between defined contribution and defined benefit plan requirements; outlined fair value measurement for plan investments; integrated technical citations. |
