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Possible 2022 Revisions to the Standards for Pension Plans [Research]

Next steps:

The AcSB plans to issue a document for comment no later than March 2022 in re­spect of this pro­ject

Last up­dated:

September 2021


At its meeting on September 15-16, 2021, the AcSB considered a project proposal that included advice from its Pension Plan Working Group.

The AcSB approved the project proposal to address:

  • determining whether a statement of changes in pension obligations for defined contribution plans is required;
  • determining the split or amalgamation date for pension plans;
  • accounting for guaranteed annuity contracts (commonly known as “buy-in and buy-out” contracts);
  • presentation of combination pension plans; and
  • risk disclosures for investments in master trusts.

The AcSB recognizes the importance of addressing this topic on a timely basis and plans to issue a document for comment no later than March 2022.

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