Introduction (A58), IFRS1 (paragraphs 1-40 and Appendix A), IAS19, IFRIC14

By Society of Actuaries · 2025 · RET201-107-25

A Society of Actuaries study note (code RET201-107-25) for the RET 201 course, made up of the Introduction (A58), IFRS 1 (paragraphs 1-40 and Appendix A), IAS 19 and IFRIC 14. The SOA's course strategy guide describes it as the text of the standard for international retirement plan accounting. The IFRS Foundation describes IAS 19 as prescribing the accounting for all types of employee benefits except share-based payment.

On the syllabus

Exam RET-201 — Outcomes 3a-3d; the Introduction (A58), IFRS 1 paragraphs 1-40 and Appendix A, IAS 19 and IFRIC 14.

Contents unavailable No copy of this study note is published; the SOA supplies it with the course study notes, which the syllabus says are not available electronically but may be purchased through the SOA online store. This page records its citation, what the SOA says about it, and its assignment from the syllabus.

Sources

RET 201 Introductory Study Note, March 2027/July 2027 (SOA) — the study-note code RET201-107-25 and its title as printed, Introduction (A58), IFRS1 (paragraphs 1-40 & Appendix A), IAS19, IFRIC14; no copy of the note is given, so the issuing body is the Society of Actuaries and the year is the one in the code
RET 201 Course Strategy Guide, Nov 2026/Mar 2027/Jul 2027 (SOA) — what the SOA says about it: it is the text of the standard for international retirement plan accounting
RET 201 Syllabus, Mar 2027/Jul 2027 (SOA) — the reading (RET201-107-25) and its learning outcomes (3a-3d)
IAS 19 Employee Benefits (IFRS Foundation) — the Foundation's summary of what IAS 19 prescribes; the standards' own text requires a sign-in and was not read