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Employment benefits project update and invitation to comment on deferral provisions

Learn about the key issues that will be addressed in the Public Sector Accounting Board (PSAB)’s Employment Benefits project, and the input PSAB is seeking in the review of the deferral provisions in its standards.

PSAB initiated the Employment Benefits project to:

  • consider the major areas of differences between its standards that address employment benefits and equivalent standards issued by other standard setters
  • address the accounting for benefit plans introduced in the public sector in recent years to share more risk between the employer/sponsor and plan members

The project’s first document — Invitation to Comment, Employment Benefits: Deferral Provisions in Sections PS 3250 and PS 3255 — is currently open for public comment.

You’ll hear directly from members of the Employment Benefits Task Force about this project and the Invitation to Comment document.

You will learn about:

  • the three deferral provisions in Sections PS 3250, Retirement Benefits, and PS 3255, Post-employment Benefits, Compensated Absences and Termination Benefits
  • the key components of actuarial gains and losses
  • alternatives for recognizing actuarial gains and losses and considerations
  • alternatives for valuation of plan assets

More Details:



Member Development and Support

Tel: 1-800-268-3793

Email: [email protected]

Lydia So

Tel: 416-204-3281

Email: [email protected]