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

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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 (5)
Page last updated: 29 July 2021, 11:00