ASPE Briefing — Section 3462: Defined benefit plans

Learn how to correctly apply ASPE Section 3462 for defined benefit plans.

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ASPE Briefing — Section 3462, Employee Future Benefits: A focus on defined benefit plans will assist you in the application of Section 3462, Employee Future Benefits, for private Canadian companies applying accounting standards for private enterprises (ASPE).

Topics include:

  • identifying situations where the standard applies
  • understanding the issues related to the application of Section 3462 specifically for defined benefit plans
  • frequently asked questions
  • illustrative examples


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