Accounting Standards for Pension Plans


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? 


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.

December 23, 2019 News
Webinar – Domestic Accounting Standards Update

Are you a Canadian private enterprise or not-for-profit organization, an advisor to one, or a user of financial reports? Sign up to learn about current and future changes to Part II and Part III of the CPA Canada Handbook – Accounting. Tune in on February 18, 2020 (English) at 2:00 pm (EST). Stay tuned for a French webinar date – to be added soon!

March 12, 2019 News
On-Demand Webinar – AcSB Framework for Reporting Performance Measures

Are you a preparer, director, practitioner, investor or contributor who reports, oversees, assesses or uses performance measures? Watch the webinar to learn how you can help improve the quality of performance measures by leveraging this Framework.