Section 3462, Employee future benefits: September 2013 update: Financial reporting alert

Learn about the new Section 3462, issued by the Accounting Standards Board in September 2013 to replace Section 3461.

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This Chartered Professional Accountants of Canada (CPA Canada) Financial Reporting Alert highlights some possible implications of changes to accounting for defined benefit and contribution plans, and how they may affect your business or practice, discussing effects beyond accounting.

Topics include:

  • who Section 3462 applies to
  • key changes
  • disclosure and presentation requirements
  • transitional requirements


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