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Accounting Standards for Pension Plans

Overview

Active Projects

Evaluating the Preface

AcSB is researching issues with the current Preface of the CPA Canada Handbook – Accounting to identify potential solutions

Improvements to Presentation and Disclosure of Investments for Pension Plans

In December 2023, the AcSB approved a project to develop an exposure draft

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


November 6-7, 2023 Webinar, Resource, Video
On-demand Webinar – Domestic Accounting Standards Update (Fall 2023)

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch our recorded webinar to learn about current projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting, including topics such as Insurance Contracts with Cash Surrender Value, Scaling the Standards, Contributions, and Revenue – Upfront Non-Refundable Fees or Payments. 

October 25, 2023 News
AcSB's Future Domestic Work Plan Consultation Survey

The AcSB is embarking on the Future Domestic Work Plan Consultation to gather your input on potential new projects for our 2024-2025 annual plan and beyond. Complete the work plan survey to provide your views on potential future domestic projects for our Board.

May 3, 2023 News, Document for Comment
AcSB Exposure Draft – 2023 Annual Improvements to Accounting Standards for Pension Plans

The AcSB issued an Exposure Draft proposing annual improvements to accounting standards for pension plans. These improvements relate to disclosures for guaranteed annuity contracts, commonly referred to as “buy-in” annuity contracts. We encourage you to submit your comments by June 2, 2023.