Accounting Standards for Pension Plans

Plain Language Resources

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March 25, 2019

Resource

In Brief – Research Findings on Hybrid Pension Plans

Get a plain and simple overview of the research findings on work done by national standard setters from Canada, Germany, Japan, the United Kingdom, and the United States on hybrid pension plans. Findings prove the need for action in addressing the challenges in applying current accounting standards to these plans by public companies. The IASB plans to consider the results of our research on hybrid plans when assessing priorities in its next Agenda Consultation.

March 15, 2019

Resource

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!

March 15, 2019

Resource

Video – The Framework for Reporting Performance Measures

Watch this easy-to-understand video to learn why the AcSB developed the Framework and how it can help you! Join this initiative by taking steps to improve the quality of performance measures reported by for-profit and not-for-profit entities.