Impact on pension expense under international accounting - As at June 30, 2011

Jul 4, 2011

Every year, companies must establish an expense for their defined benefit pension plans.

IAS19 New Standard – June 2011

Jul 4, 2011

In June 2011, the International Accounting standard Board (IASB) published a new IAS19 standard on Employee benefits.

Pension and benefit accounting for private enterprises

Jul 4, 2011

The Accounting Standard Board (AcSB) recently indicated that it is reviewing pension and benefit accounting for private enterprises (CICA Handbook, Part II, Section 3461).

Global asset fund flows - Investment corner

Jul 4, 2011

Many pension plan surveys report on what plans are expecting to do with their assets over the next few years.

Revisiting the traditional benefit plan

Jul 4, 2011

Every data point suggests that benefit costs will continue to rise at a rapid rate.

Lump sum payments in lieu of health & dental coverage to be considered taxable income

Jul 4, 2011

As part of severance agreements, layoffs, or retirement packages many employers arrange for the continuation of health and dental coverage under the existing benefits package for the former employee or retiree.