Employment Benefits - PSAB
Date recorded:
At its meeting on September 27-28, 2018, the PSAB approved the Invitation to Comment, “Employment Benefits: Non-traditional Pension Plans.” Non-traditional pension plans are plans that involve employers sharing different degrees of risk related to pension benefits with other parties, including employees and other employers. The accounting principles and guidance explored in the document may have significant effect on the accrued benefit obligation reported by public sector entities. The Board expects to issue the document in October 2018.
Review the executive summary on the PSAB's Web site.
