Accounting Standards for Pension Plans

Overview

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? 

News


March 3-4, 2020 Meeting Summary
AcSB Decision Summary – March 3-4, 2020

The Board discussed topics such as IFRS Standards, employee future benefits, related party transaction, standards for pension plans, and its next strategic plan, among others. Read the Decision Summary for full details.

February 25, 2020 Meeting Summary, Webpage
Private Enterprise Advisory Committee Notes – February 25, 2020

At its recent meeting, the Committee discussed a number of application issues in practice and comments on the Employee Future Benefits Exposure Draft.

February 18, 2020 Meeting Summary
AcSB Decision Summary – February 18, 2020

The Board discussed topics such as contributions, ASPE implementation, and its next strategic plan, among others.