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AcSB Exposure Draft – Employee Future Benefits – Use of a Funding Valuation

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Sep 16, 2019

On September 16, 2019, the Accounting Standards Board (AcSB) issued an Exposure Draft proposing amendments to Section 3462, Employee Future Benefits. Comments are requested by December 16, 2019.

The AcSB seeks feedback on its proposals to modify the guidance on using an actuarial valuation for funding purposes in the measurement of the defined benefit obligation. These proposals apply to private enterprises and not-for-profit organizations applying the standards in Parts II and III.

Review the press release and Exposure Draft on the AcSB's website.

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