Reporting Employee Future Benefits by NPOs – Background Information and Basis for Conclusions

By AcSB
Published: December 2013

This document summarizes considerations that were deemed significant by the members of the AcSB in reaching their conclusions in developing REPORTING EMPLOYEE FUTURE BENEFITS BY NOT-FOR-PROFIT ORGANIZATIONS, Section 3463 in Part III of the CPA Canada Handbook – Accounting.  This document sets out the reasons the AcSB undertook the project to develop this material, the process of research and deliberation, the key decisions made, and the principal reasons for adopting the positions taken and rejecting others.