Skip to main content

Accounting Standards for Pension Plans

Non-traditional Pension Plans

Summary

The Accounting Standards Board (AcSB) initiated this research project to further its understanding of pension plans that are not traditional defined benefit or defined contribution plans, based on feedback received through the Part IV Work Plan Survey.

The project will initially undertake research to understand the common features of non-traditional pension plans and then explore whether to revise definitions in Section 4600, Pension Plans, and develop or amend requirements to account for such plans.

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 is currently conducting research on pension plans that are not traditional defined benefit or defined contribution plans to determine whether the standard remains appropriate given the evolving pension landscape.​

  • Approving project
  • Engaging communities
  • Deliberating feedback
  • Final pronouncement
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.