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Accounting Standards for Pension Plans

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

Summary

The AcSB is starting its Future Work Plan Consultation – Part IV Pension Plans project to gather input on potential topics affecting Part IV of the CPA Canada Handbook – Accounting Standards for Pension Plans. These topics will inform our 2026-2027 Annual Plan and upcoming Strategic Plan.

Your input is key to the success of our consultation. Stay tuned for our survey launch this fall! Your feedback will help us prioritize future work on Part IV projects.

Background Information

Staff Contact(s)

Davina Tam, CPA, CA Principal, Accounting Standards Board

Phone number  +1 416 204 3514
Email address  [email protected]
Amanda Winter, CPA, CA Principal, Accounting Standards Board

Phone number  +1 416 204 3241
Email address  [email protected]

Project Status

  • Information gathering

    The AcSB gathered feedback on potential future Part IV topics from its Pension Plan Advisory Committee.

  • Approving project

    The AcSB approved the project in April 2025.

    The AcSB developed a Part IV work plan survey.

  • Engaging communities

    The AcSB issued the work plan survey in September and sought input from interested and affected parties.

  • Deliberating feedback

    The AcSB deliberated feedback received on its work plan survey

  • Final pronouncement

    The AcSB considered feedback received from its work plan survey as part of its priorities for the 2026-2027 Annual Plan, which has now been finalized

    Learn more

News

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. 

Meeting & event summaries

March 11, 2026

AcSB Decision Summary – March 11-12, 2026

The AcSB continued discussing its 2026-2027 Annual Plan for the operating year beginning April 1, 2026, and considered feedback from the Reporting and Assurance Standards Oversight Council. The Board reaffirmed its focus to advance work on its current domestic projects. In addition, the Board identified new domestic priorities for the coming year and plans to initiate:

  • a project that package minor amendments, as well as a separate narrow-scope amendment project on Section 3856 Financial Instruments, to address specific issues previously identified through its Guidance Framework;
  • a research project on related party transactions and the development of guidance on impairment of long-lived assets, informed by feedback on the Consultation Paper, “Detailed Review of Accounting Standards for Private Enterprises”; and
  • a research project to further its understanding on pension plans that are not traditional defined benefit or defined contribution plans, based on feedback received through the Part IV Work Plan Survey.

The AcSB also decided that the plan should be flexible to respond to the evolving needs of interest and affected parties, emerging financial reporting matters and potential new priorities of the International Accounting Standards Board. The Board approved its 2026-2027 Annual Plan and plans to issue it by March 31, 2026.

December 11, 2025

AcSB Decision Summary – December 11, 2025

The AcSB considered feedback from its Part IV Work Plan Survey. The Board used this survey consultation to identify priorities for its new work plan related to Accounting Standards for Pension Plans.

The AcSB will seek input from its Pension Plan Advisory Committee at their January 2026 meeting on the survey results. As part of its annual planning process, the Board will then decide which activities to undertake in 2026-2027.

August 5, 2025

AcSB Decision Summary – July 15, 2025

The AcSB provided feedback on the final draft of its Part IV Work Plan Survey on the Board’s future priorities Part IV of the CPA Canada Handbook – Accounting Standards for Pension Plans. The survey will help the Board obtain broader input and inform the Board’s decisions on which project(s) to undertake next. The survey results will also inform the Board’s 2026-27 Annual Plan and next strategic plan.

Subject to comments received, the AcSB approved the survey for publication. The survey will be published in September 2025 with a 60-day comment period.

May 23, 2025

AcSB Decision Summary – April 22, 2025

The AcSB approved a project to develop a workplan survey on the Board’s future priorities for Part IV. The workplan survey would enable the Board to obtain broader input on the priorities for Part IV and help the Board decide on the next project(s) to undertake for Part IV. Further, the results of the workplan survey would inform the Board’s 2026-2027 Annual Plan and the next strategic plan.

The AcSB discussed the content of the survey and plans to issue the survey in Fall 2025. The Pension Plan Advisory Committee will meet in June 2025 to provide input on a draft of the workplan survey.

Disclaimer

This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal voting process.