Skip to main content
Login
FRAS Canada
About FRAS Canada
Research Program
News Listings
Job Opportunities
Volunteer Opportunities
Contact
Council
Reporting and Assurance Standards Oversight Council
About
Members
Meetings and Events
News Listings
Committees
Governance Committee
Nominating Committee
Volunteer Opportunities
Boards
Canadian Sustainability Standards Board
About
Members
Terms of Reference
Due Process
Frequently Asked Questions
Statement of Operating Procedures
Meetings
News Listings
Volunteer Opportunities
Accounting Standards Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Annual Plan
Meetings and Events
Committees
Academic Advisory Committee
Agriculture Advisory Group
Crypto-asset Working Group
IFRS® Accounting Standards Discussion Group
IFRS® Interpretations Committee Member Support Group
Insurance Transition Resource Group
Not-for-Profit Advisory Committee
Pension Plan Advisory Committee
Private Enterprise Advisory Committee
Small Practitioners Working Group
User Advisory Committee
News Listings
Volunteer Opportunities
Public Sector Accounting Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Meetings and Events
Committees
Concepts Underlying Financial Performance Task Force
Financial Instruments Group of Experts (FI GoE)
GNFP Advisory Committee
Indigenous Advisory Group
Public Sector Accounting Discussion Group
Technical Advisory Group (TAG)
News Listings
Volunteer Opportunities
Auditing and Assurance Standards Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Meetings and Events
Committees
AASB Steering Committee
Audit Evidence Advisory Group
Audits of Less Complex Entities Advisory Group
Extended External Reporting Assurance Advisory Group
Group Audit Advisory Group
Identifying and Assessing Risks Advisory Group
Public Sector Auditing Standards Review Task Force
Securities Regulations Advisory Group
Task Force on Reporting Implications of Canadian Auditing Standards
News Listings
Volunteer Opportunities
Standards
Sustainability
Canadian Sustainability Disclosure Standards
Accounting
Part I: IFRS® Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part II: Accounting Standards for Private Enterprises
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part III: Accounting Standards for Not-for-Profit Organizations
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part IV: Accounting Standards for Pension Plans
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Public Sector
Public Sector Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
International Public Sector Accounting Standards Activities
Assurance
Canadian Standards on Quality Management
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Canadian Auditing Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Other Canadian Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Login
English
Français
Home
Accounting Standards for Pension Plans
Project Listing
Accounting Standards for Pension Plans
Overview
Project Listing
Documents for Comment
Effective Dates
Resources
Project Listing
Active Projects
Completed Projects
Deferred Projects
Active Projects
Project
2026 Q3
2026 Q4
2027 Q1
2027 Q2
2026-2027 Package of Minor Amendments
Exposure Draft
AcSB Strategic Plan
Consultation Paper
Guidance Framework
Non-traditional Pension Plans
Completed Projects
Project
Issued
2023 Annual Improvements
November 1, 2023
AcSB’s Future Work Plan Consultation – Part IV Pension Plans
AcSB's Future Domestic Work Plan Consultation
Evaluating the Preface
Improvements to Presentation and Disclosure of Investments for Pension Plans
April 1, 2025
Pension Plans
December 16, 2022
Scaling the Standards
Deferred Projects
There are no deferred projects at this time.