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Accounting Standards for Pension Plans

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CPA Canada Handbook

CPA Canada Handbook – Accounting, Part IV contains Section 4600 Pension Plans, set by the Accounting Standards Board.

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

News


July 21-23, 2026 Meeting, News
Virtual Roundtable Discussions: AcSB Consultation Paper – Advancing Accounting Standards Together – 2027-2032 Draft Strategic Plan

Join the AcSB for a virtual roundtable discussion on the AcSB’s Consultation Paper, “Advancing Accounting Standards Together – 2027-2032 Draft Strategic Plan.” English sessions will take place July 21 and July 23, 2026. The French session will take place on July 22, 2026. Don’t miss your chance to share your feedback with us. Register now to save your spot!

July 16, 2026 Resource, Article
What We Heard at the AcSB Panel Discussions on IFRS 18 and the Future of Financial Reporting

What challenges and opportunities lie ahead for financial reporting? In two panel discussions hosted by the AcSB on June 3, 2026, standard setters, regulators, preparers, and users shared perspectives on implementing IFRS 18 Presentation and Disclosure in Financial Statements and the evolving future of corporate reporting. Key themes included improving comparability, the role of management-defined performance measures, technology's impact on reporting, and the importance of balancing innovation with stability. Read our article for key takeaways and access the on-demand recordings and transcripts for full details on the sessions.

May 21, 2026 Document for Comment
AcSB Consultation Paper – Advancing Accounting Standards Together – 2027-2032 Draft Strategic Plan

The AcSB wants your input on its 2027-2032 Draft Strategic Plan! Our proposed strategies focus on fostering meaningful engagement, delivering high-quality accounting standards, supporting effective implementation and application, and expanding international influence. Share your views and help us shape our strategic direction for the next five years!