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Accounting Standards for Pension Plans

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CPA Canada Handbook

CPA Canada Handbook – Accounting, Part IV contains Section 4600 Pension Plans, set by the Accounting Standards Board.

Follow Part I and Part II news

Did you know that changes to IFRS Standards and accounting standards for private enterprises may affect you? 

News


November 8, 2024 News, Volunteer Opportunity
Volunteer Opportunity – AcSB Advisory Committees

Are you interested in helping shape accounting standards for private enterprises and/or not-for-profit organizations in Canada? The Accounting Standards Board (AcSB) is looking for new members to join its advisory committees! Apply to be a member of the Private Enterprise Advisory Committee, the Not-for-Profit Advisory Committee, or the Medium and Small Practitioners Advisory Committee (formerly Small Practitioners Working Group) by December 15, 2024.

November 6-12, 2024 Resource
On-demand Webinar – Domestic Accounting Standards Update (Fall 2024)

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Register for our upcoming 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 on November 6, 2024 (English) or November 12, 2024 (French). 

October 28, 2024 Webpage, Meeting Summary
Pension Plan Advisory Committee Notes – October 28, 2024

The Committee discussed Part IV Priorities, Improvements to Presentation and Disclosure of Investments for Pension Plans, an Application Question, Strategic Research on Evaluating the Preface, and more.