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


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.

January 21, 2020 News
Withdrawal of Part V from the CPA Canada Handbook – Accounting

As of March 1, 2020, Part V, also known as pre-changeover accounting standards, will be removed from the Handbook. Read more for additional information, and to find out what this means for stakeholders and preparers.

January 15, 2020 Meeting Summary
AcSB Decision Summary – January 15, 2020

The Board discussed topics such as IFRS® Standards, contributions, pension plans, and its next strategic plan, among others.