This is the second Invitation to Comment issued under this project. The Invitation to Comment, “Employment Benefits: Deferral Provisions in Sections PS 3250 and PS 3255,” was issued in November 2016.
Given the complexity of the issues involved and the potential implications of any changes that may result from a review of Sections PS 3250 and PS 3255, PSAB decided to issue an Invitation to Comment on each key issue to seek input from stakeholders prior to establishing its positions.
Other issues that will be addressed in this project include:
- the accounting for plans with risk-sharing features different from the traditional defined benefit and defined contribution plans (which include, but are not limited to, shared risk or target benefit plans);
- the accounting for multi-employer defined benefit plans and sick leave benefits;
- other improvements to existing guidance; and
- issues that may arise or be identified by stakeholders throughout the development of the project.