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Accounting Standards for Pension Plans

Improvements to Presentation and Disclosure of Investments for Pension Plans

Summary

The Accounting Standards Board (AcSB) has undertaken a project to improve presentation and disclosure of investments held by pension plans under Section 4600, Pension Plans, in Part IV of the CPA Canada Handbook – Accounting.

In June 2024, the AcSB issued the Exposure Draft, “Improvements to Presentation and Disclosure of Investments for Pension Plans.”

This project will involve:

  • updating the requirements for fair value disclosures;
  • introducing disclosure requirements on interests in investment vehicles; and
  • amending the presentation and disclosure requirements for investment expenses.

Staff Contact(s)

Shalini Gupta, CPA, CA Principal, Accounting Standards Board

Amanda Winter, CPA, CA Principal, Accounting Standards Board

Project Status

  • Information gathering

    The AcSB conducted research and developed proposals to improve presentation and disclosure of investments held by pension plans

  • Approving project

    In December 2023, the AcSB approved a project to develop an exposure draft

  • Engaging Communities

    The AcSB issued its Exposure Draft, “Improvements to Presentation and Disclosure of Investments for Pension Plans,” in June 2024.

  • Deliberating feedback

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  • Final pronouncement

Webinar – Domestic Accounting Standards Update (Fall 2024)

Register for this webinar to learn about current accounting standards projects and recent amendments in Parts II, III and IV of the CPA Canada Handbook – Accounting. Join us for the English webinar on November 6, 2024, or the French webinar on November 12, 2024. 

On-demand Webinar – Domestic Accounting Standards Update (Spring 2024)

Watch our recorded webinar to learn about current projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting.