The Accounting Standards Board (AcSB) has undertaken a project to improve presentation and disclosure of investments held by pension plans under Section 4600, Pension Plans, in Part IV of the CPA Canada Handbook – Accounting.
In June 2024, the AcSB issued the Exposure Draft, “Improvements to Presentation and Disclosure of Investments for Pension Plans.”
This project will involve:
- updating the requirements for fair value disclosures;
- introducing disclosure requirements on interests in investment vehicles; and
- amending the presentation and disclosure requirements for investment expenses.