Invitation to comment on non-traditional pension plans
Learn about the key features of the Public Sector Accounting Board (PSAB)’s Invitation to Comment, Employment Benefits: Non-traditional Pension Plans.
Members of the Employment Benefits Task Force will provide you with an overview of PSAB’s third Invitation to Comment, Employment Benefits: Non-traditional Pension Plans , issued under its Employment Benefits project.
This document focuses on reflecting the risk and cost an entity bears in its reported accrued benefit obligations.
Jointly Presented By:
CPA Canada and PSAB
You will learn about:
- the evolution of public sector pension plans
- why PSAB needs to update the accounting guidance in Section PS 3250, Retirement Benefits
- potential accounting principles and guidance to reflect the risk and cost related to pension benefits the entity bears in its reported accrued benefit obligations
