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Employment Benefits - PSAB

Date recorded:

At its meeting on June 20-21, 2019, the PSAB received an update on the Employment Benefits project and provided feedback on the Task Force’s work on key issues covered in the Invitations to Comment:

  1. “Employment Benefits: Deferral Provisions in Sections PS 3250 and PS 3255” issued in November 2016; and
  2. Employment Benefits: Discount Rate Guidance in Section PS 3250” issued in November 2017.

The PSAB also considered the nature and scope of the project’s next due process document, based on stakeholders’ feedback. The Board agreed that an Exposure Draft would provide stakeholders with a complete picture of the proposed standard, including application guidance and illustrative examples. The PSAB will be provided with an update on key issues covered in (iii) the Invitation to Comment, “Employment Benefits: Non-Traditional Pension Plans” issued in October 2018, at its September 2019 meeting.

Review the executive summary on the PSAB's Web site.

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