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Employment Benefits – PSAB

Date recorded:

At its meeting on March 25, 2021, after extensive deliberation, the PSAB approved an Exposure Draft, “Employee Benefits, Proposed Section PS 3251,” and the accompanying Basis for Conclusions, which sets out the Board’s reasoning for the proposals. The Board expects to issue the document in July 2021, with comments due in November 2021.This Exposure Draft outlines the proposed principles for the first of several phases of PSAB’s revised employee benefits standard. The proposed Section will replace existing Sections PS 3250 and PS 3255. All stakeholders are encouraged to provide feedback on these proposals once they are issued in July. Staff will conduct extensive outreach, including on, the new online community platform that makes providing feedback easier.

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

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