Employee Benefits Phase 1 – Exposure Draft, Proposed Section PS 3251

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Consultation has concluded

PSAB is proposing a new standard to replace existing employee benefits standards in the CPA Canada Handbook.

Updating these standards is necessary to reflect the many changes in accounting and pension plans that have occurred since the original employee benefits guidance was developed. This is the first Exposure Draft in a series that will address the changes needed, focusing first on the topics of discount rate guidance and deferral provisions.

We look forward to getting your feedback on these important proposals. Please note: We will be issuing additional proposed updates to other areas of our employee benefits standard in later phases of this project and look forward to receiving your feedback on those topics as well.

PSAB is proposing a new standard to replace existing employee benefits standards in the CPA Canada Handbook.

Updating these standards is necessary to reflect the many changes in accounting and pension plans that have occurred since the original employee benefits guidance was developed. This is the first Exposure Draft in a series that will address the changes needed, focusing first on the topics of discount rate guidance and deferral provisions.

We look forward to getting your feedback on these important proposals. Please note: We will be issuing additional proposed updates to other areas of our employee benefits standard in later phases of this project and look forward to receiving your feedback on those topics as well.

Discussions: All (5) Open (0)

  • Question 1 - Do you agree with the proposed discount rate approaches for fully funded, partially funded, and unfunded plans?

    over 3 years ago
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  • Question 2 - Do you agree that revaluations on the net defined benefit liability (asset) should be recognized in net assets without subsequent recognition in surplus or deficit?

    over 3 years ago
    Share Question 2 - Do you agree that revaluations on the net defined benefit liability (asset) should be recognized in net assets without subsequent recognition in surplus or deficit? on Facebook Share Question 2 - Do you agree that revaluations on the net defined benefit liability (asset) should be recognized in net assets without subsequent recognition in surplus or deficit? on Twitter Share Question 2 - Do you agree that revaluations on the net defined benefit liability (asset) should be recognized in net assets without subsequent recognition in surplus or deficit? on Linkedin Email Question 2 - Do you agree that revaluations on the net defined benefit liability (asset) should be recognized in net assets without subsequent recognition in surplus or deficit? link
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  • Question 3 – Would applying the proposals in this Exposure Draft change the accounting treatment for your involvement in a multi-employer plan? Please explain.

    over 3 years ago
    Share Question 3 – Would applying the proposals in this Exposure Draft change the accounting treatment for your involvement in a multi-employer plan? Please explain. on Facebook Share Question 3 – Would applying the proposals in this Exposure Draft change the accounting treatment for your involvement in a multi-employer plan? Please explain. on Twitter Share Question 3 – Would applying the proposals in this Exposure Draft change the accounting treatment for your involvement in a multi-employer plan? Please explain. on Linkedin Email Question 3 – Would applying the proposals in this Exposure Draft change the accounting treatment for your involvement in a multi-employer plan? Please explain. link
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  • Question 4 – Do you think that applying the proposals as outlined in the Exposure Draft would significantly change the understandability of financial reporting on employee benefits? If yes, please explain how understandability would be affected.

    over 3 years ago
    Share Question 4 – Do you think that applying the proposals as outlined in the Exposure Draft would significantly change the understandability of financial reporting on employee benefits? If yes, please explain how understandability would be affected. on Facebook Share Question 4 – Do you think that applying the proposals as outlined in the Exposure Draft would significantly change the understandability of financial reporting on employee benefits? If yes, please explain how understandability would be affected. on Twitter Share Question 4 – Do you think that applying the proposals as outlined in the Exposure Draft would significantly change the understandability of financial reporting on employee benefits? If yes, please explain how understandability would be affected. on Linkedin Email Question 4 – Do you think that applying the proposals as outlined in the Exposure Draft would significantly change the understandability of financial reporting on employee benefits? If yes, please explain how understandability would be affected. link
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  • Question 5 – Do you think that applying the proposals as outlined in the Exposure Draft would result in a change in decision making for employee benefits? Tell us more.

    over 3 years ago
    Share Question 5 – Do you think that applying the proposals as outlined in the Exposure Draft would result in a change in decision making for employee benefits? Tell us more. on Facebook Share Question 5 – Do you think that applying the proposals as outlined in the Exposure Draft would result in a change in decision making for employee benefits? Tell us more. on Twitter Share Question 5 – Do you think that applying the proposals as outlined in the Exposure Draft would result in a change in decision making for employee benefits? Tell us more. on Linkedin Email Question 5 – Do you think that applying the proposals as outlined in the Exposure Draft would result in a change in decision making for employee benefits? Tell us more. link
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