Accounting Standards for Pension Plans

Effective Dates for New Standards

This summary of recently issued pronouncements has been prepared for information purposes only. Consequential amendments to existing standards resulting from the issuance of new standards and less significant changes to existing standards are not included below. For more details, see the CPA Canada Handbook – Accounting.

Pronouncement	Application
Effective for annual periods beginning on or after January 1, 2024:
Amendments to Section 4600, Pension Plans	In accordance with the specific requirements in Section 4600
2023 Annual Improvements to Accounting Standards for Pension Plans	In accordance with the specific requirements in Section 4600