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Invitation to Comment – Employment Benefits: Non-traditional Pension Plans

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Oct 19, 2018

On October 19, 2018, the Public Sector Accounting Board (PSAB) issued an Invitation to Comment on potential accounting guidance for non-traditional pension plans. Comments are requested by February 1, 2019.

The objectives of this Invitation to Comment are to:

  • explain why PSAB is considering an update of the accounting guidance in Section PS 3250;
  • explore how to reflect the entity’s share of the risk and ultimate cost related to non-traditional
    pension plans in the reported accrued benefit obligation; and
  • seek stakeholder input prior to the Board establishing its preliminary views on this issue.

This project’s ultimate objective is to issue a new employment benefits Section in the CPA Canada Public Sector Accounting Handbook, replacing Section PS 3250, Retirement Benefits, and Section PS 3255, Post-employment Benefits, Compensated Absences and Termination Benefits.

Review the Invitation to Comment on the PSAB's website.

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