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Accounting Standards for Pension Plans

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July 16, 2026

Resource, Article

What We Heard at the AcSB Panel Discussions on IFRS 18 and the Future of Financial Reporting

What challenges and opportunities lie ahead for financial reporting? In two panel discussions hosted by the AcSB on June 3, 2026, standard setters, regulators, preparers, and users shared perspectives on implementing IFRS 18 Presentation and Disclosure in Financial Statements and the evolving future of corporate reporting. Key themes included improving comparability, the role of management-defined performance measures, technology's impact on reporting, and the importance of balancing innovation with stability. Read our article for key takeaways and access the on-demand recordings and transcripts for full details on the sessions.

May 26, 2025

Resource, Webinar, Video

On-demand Webinar – Domestic Accounting Standards Update (Spring 2025)

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch this on-demand webinar to learn about current accounting standards projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting.

May 15-16, 2024

Webinar, Video, Meeting

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

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch this on-demand webinar to learn about current accounting standards projects and recent amendments in Parts II, III and IV of the CPA Canada Handbook – Accounting, including topics such as Goodwill and Intangibles, Scaling the Standards, Contributions and Climate-Related Risks and Opportunities.

November 6-7, 2023

Webinar, Video

On-demand Webinar – Domestic Accounting Standards Update (Fall 2023)

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch our recorded webinar to learn about current projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting, including topics such as Insurance Contracts with Cash Surrender Value, Scaling the Standards, Contributions, and Revenue – Upfront Non-Refundable Fees or Payments. 

December 2, 2021

News, Resource, Guidance

Revised – Framework for Reporting Performance Measures

Since the launch of our Framework for Reporting Performance Measures in December 2018, the world has witnessed significant change. With increased activity and momentum around sustainability reporting - as well as a new National Instrument on other financial measure disclosures from the CSA - disclosure of performance measures  is more relevant today than ever. To help you prepare for year-end reporting while navigating these changes, we revised our Framework for Reporting Performance Measures.

March 15, 2019

Resource, Other

One-page Summary – The Framework for Reporting Performance Measures

Read this summary for an overview of the type of guidance in the Framework and to learn why all parities in financial reporting need get involved!