Financial reporting alert: Amendments to Section 4600, Pension Plans
Learn about the December 2022 amendments to Section 4600, Pension Plans, under Part IV of the CPA Canada Handbook – Accounting and how these amendments may affect your financial reporting.
In December 2022, the Accounting Standards Board (AcSB) issued amendments to Section 4600, Pension Plans, in Part IV of the CPA Canada Handbook – Accounting. These amendments are effective for annual periods beginning on or after January 1, 2024, with early application permitted.
This CPA Canada Financial Reporting Alert highlights the amendments to Section 4600 and related application implications.