Accounting Standards for Pension Plans

Overview

Active Projects

2026-2027 Package of Minor Amendments

The AcSB approved a project to develop an exposure draft in March 2026.

AcSB Strategic Plan

The AcSB is deliberating the feedback on the Consultation Paper

Guidance Framework

The AcSB is considering issues submitted and will decide whether further non-authoritative or authoritative guidance is needed for those issues that meet its Guidance Framework criteria

Non-traditional Pension Plans

The AcSB is currently conducting research on pension plans that are not traditional defined benefit or defined contribution plans to determine whether the standard remains appropriate given the evolving pension landscape.

Submit an Issue

Did you know you can submit an issue to us for possible discussion at an upcoming meeting?

We want to hear from you!

CPA Canada Handbook

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

Get the Handbook

Follow Part I and Part II news

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

Keep up to date with Part I

Keep up to date with Part II

News

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!

September 4, 2025 Project, News

AcSB’s Future Work Plan Consultation – Part IV Pension Plans Survey

Tell us what you think! Help shape future AcSB Part IV work plans by taking our new survey on potential topics for inclusion by November 4, 2025. Your feedback will help inform our 2026–2027 annual plan and upcoming strategic plan.