ASPE briefing: Section 3462 — Defined benefit plans

Get an overview of the accounting for defined benefit plans under Section 3462, Employee Future Benefits in Part II of the CPA Canada Handbook – Accounting in our updated briefing.

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This briefing will assist you in the application of Section 3462 for defined benefit plans accounted for in accordance with accounting standards for private enterprises (ASPE).

Topics include:

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