Accounting Standards for Pension Plans

Effective Dates – Accounting Standards for Pension Plans

About Proposed Effective Dates

Draft pronouncements are subject to change. As part of the consultation process, the public is encouraged to review and provide feedback on proposed effective dates and other aspects of proposed new or revised standards.

Pronouncement

Application

Proposed to be effective for annual periods beginning on or after January 1, 2026:

Improvements to Presentation and Disclosure of Investments for Pension Plans

These amendments are proposed to be applied at the beginning of the earliest period presented.

See the Exposure Draft, Improvements to Presentation and Disclosure of Investments for Pension Plans for more information.

About Final Effective Dates

Final pronouncements are standards that are board approved. This section may not include consequential amendments resulting from the issuance of new standards or minor updates to existing standards. For comprehensive details, please refer to the CPA Canada Handbook – Accounting on Knotia.ca.

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Final Pronouncement

Application

Effective for annual periods beginning on or after January 1, 2024:

Amendments to Section 4600, Pension Plans

In accordance with the specific requirements in Section 4600

2023 Annual Improvements to Accounting Standards for Pension Plans

In accordance with the specific requirements in Section 4600