Accounting Standards for Pension Plans


Active Projects

Pension Plans

Developments in this sector are be monitored to determine when an improvements project should start and for signs that emerging new types of pension plans requiring standard-setting attention are appearing in the private sector

The AcSB is working with other jurisdictions to advance the collective understanding of global developments in this area

CPA Canada Handbook

CPA Canada Handbook – Accounting, Part IV contains Section 4600 Pension Plans, set by the AcSB. Its available in print and online. 

Follow Part I and Part II news

Did you know that changes to IFRS Standards and accounting standards for private enterprises may affect you? 


January 18, 2019 News
Webinar – AcSB Framework for Reporting Performance Measures

Are you a preparer, director, practitioner, investor or contributor who reports, oversees, assesses or uses performance measures? Learn how you can help improve the quality of performance measures by leveraging this Framework. Join in on February 27, 2019 (English) or March 1, 2019 (French).

January 15, 2019 Meeting Summary
AcSB Decision Summary – December 12, 2018

The Board discussed a number of topics, including Financial Instruments with Characteristics of Equity, Insurance Contracts, Revenue, Agriculture, Employee Future Benefits, the Board’s 2019-2020 Annual Plan, and the activities of the Not-for-Profit Advisory Committee and Private Enterprises Advisory Committee.

December 12, 2018 News
Reporting Performance Measures

The AcSB issued a revised Framework for managers, directors and users. Join this initiative to help improve the quality of financial and non-financial performance measures reported by leveraging the Framework.