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PSAB Matters Article – Actuarial Gains and Losses: To Defer or Not to Defer?

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Feb 02, 2017

On February 2, 2017, the Public Sector Accounting Board (PSAB) released an article on whether actuarial gains and losses should continue to be deferred and amortized, which is a subject of debate in the Canadian public sector.

Unlike many other entities, Canadian public sector entities recognize actuarial gains and losses arising from defined benefit pensions over time. The Public Sector Accounting Board (PSAB) is evaluating this practice.

Read this article for the arguments and find out how you can participate in this debate and influence PSAB’s deliberations on this issue on the PSAB's website.

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