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About ASPP

ASPP are Accounting Standards for Pension Plans and are located in Part IV of the CPA Canada Handbook.  ASPP is applicable to pensions and benefit plans that have characteristics similar to pension plans and provide benefits other than pensions.  ASPP are issued by the Canadian Accounting Standards Board (“AcSB”).

Canadian plans of this nature apply ASPP/Part IV and not IAS 26, Accounting and Reporting by Retirement Benefit Plans.  Part IV of the Handbook became effective on January 1, 2011 for most entities within its scope.  A one year deferral was provided for benefit plans providing benefits during active service. Section 4600, Pension Plans, in Part IV of the Handbook refers to either International Financial Reporting Standards in Part I of the Handbook, or accounting standards for private enterprises in Part II of the Handbook. Thus, pension plans should monitor activities related to the standards in Part I or Part II since amendments made to those standards may affect them.

ASPP are issued by the AcSB and, as such, are subject to the due process of the AcSB as documented in the due process handbook.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.