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Published by: Ivey Publishing
Originally published in: 1999
Version: 2022-11-08
Revision date: 9-Dec-2022
Length: 16 pages
Data source: Published sources

Abstract

This note describes and interprets accounting standards for future employee benefits. Adoption of these new standards must occur no later than fiscal years beginning in 2000. These accounting rules will result in greater harmonization of Canadian and US accounting standards. The note details the components of pension expense and provides an illustration of a public company''s note disclosure. This disclosure is used to provide an explanation of how to interpret the data that is disclosed about pensions in a company''s financial statements and notes.

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Abstract

This note describes and interprets accounting standards for future employee benefits. Adoption of these new standards must occur no later than fiscal years beginning in 2000. These accounting rules will result in greater harmonization of Canadian and US accounting standards. The note details the components of pension expense and provides an illustration of a public company''s note disclosure. This disclosure is used to provide an explanation of how to interpret the data that is disclosed about pensions in a company''s financial statements and notes.

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