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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.

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