accounting – Benefits Canada.com https://www.benefitscanada.com Canada's most influential pension and benefits publication for decision-makers Fri, 22 Nov 2024 22:16:07 +0000 en-US hourly 1 https://wordpress.org/?v=4.9.8 Public Sector Accounting Board proposing new standards for DB pensions https://www.benefitscanada.com/pensions/governance-law/ontarios-public-sector-accounting-board-proposing-new-standards-for-db-pensions/ Fri, 03 Dec 2021 20:00:54 +0000 https://www.benefitscanada.com/?p=112708 Five years after Ontario’s auditor general uncovered an issue with the way the province was including pension assets in its financial statements, the office is proposing changes related to accounting in defined benefit pension plans. The auditor general’s 2016 annual report revealed a deficit of $5 billion, while the province’s government set the deficit at […]

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]]> Learn more about the Risk Management Award finalists https://www.benefitscanada.com/archives_/learn-more-about-the-risk-management-award-finalists/ https://www.benefitscanada.com/archives_/learn-more-about-the-risk-management-award-finalists/#respond Mon, 30 Nov 2020 04:06:28 +0000 https://cumulus.benefitscanada.com/uncategorized/learn-more-about-the-risk-management-award-finalists/ The Canadian Investment Review’s Risk Management Award will go to a pension plan that has successfully implemented a robust approach to its risk management function. This can include implementing de-risking or re-risking or it can showcase day-to-day processes in place for risk management in pension plan investments. Highlights about the three finalists are available below: […]

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]]> https://www.benefitscanada.com/archives_/learn-more-about-the-risk-management-award-finalists/feed/ 0 The impact of coronavirus on pension funding status, asset mix https://www.benefitscanada.com/canadian-investment-review/strategies/the-impact-of-coronavirus-on-pension-funding-status-asset-mix/ https://www.benefitscanada.com/canadian-investment-review/strategies/the-impact-of-coronavirus-on-pension-funding-status-asset-mix/#respond Wed, 25 Mar 2020 10:23:08 +0000 https://cumulus.benefitscanada.com/uncategorized/the-impact-of-coronavirus-on-pension-funding-status-asset-mix/ With asset deterioration due to drops in equity markets and a decrease in long-term government bond yields causing an increase in solvency liabilities, pension funds are in a tough position. A Canadian defined benefit solvency funding calculation assumes some plan members will elect to take a commuted-value lump sum, while other members will elect to […]

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]]> https://www.benefitscanada.com/canadian-investment-review/strategies/the-impact-of-coronavirus-on-pension-funding-status-asset-mix/feed/ 0 Feds seek to shake up discount rates https://www.benefitscanada.com/canadian-investment-review/research-markets/feds-seek-to-shake-up-discount-rates/ https://www.benefitscanada.com/canadian-investment-review/research-markets/feds-seek-to-shake-up-discount-rates/#respond Thu, 26 Oct 2017 04:24:10 +0000 https://cumulus.benefitscanada.com/uncategorized/feds-seek-to-shake-up-discount-rates/ Feds to review discount rates for pension, benefits obligations

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]]> https://www.benefitscanada.com/canadian-investment-review/research-markets/feds-seek-to-shake-up-discount-rates/feed/ 0 How Useful is Corporate Sustainability Disclosure? https://www.benefitscanada.com/expertpanel_/how-useful-is-corporate-sustainability-disclosure/ https://www.benefitscanada.com/expertpanel_/how-useful-is-corporate-sustainability-disclosure/#respond Tue, 23 May 2017 09:56:46 +0000 https://cumulus.benefitscanada.com/uncategorized/how-useful-is-corporate-sustainability-disclosure/ Harvard researchers find that bad news is the link between disclosure and performance.

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]]> https://www.benefitscanada.com/expertpanel_/how-useful-is-corporate-sustainability-disclosure/feed/ 0 Stop Stressing About Stock Options https://www.benefitscanada.com/expertpanel_/george-athanassakos/stop-stressing-about-stock-options/ https://www.benefitscanada.com/expertpanel_/george-athanassakos/stop-stressing-about-stock-options/#respond Wed, 19 Feb 2014 02:47:09 +0000 https://cumulus.benefitscanada.com/uncategorized/stop-stressing-about-stock-options/ To expense or not expense? The markets will ultimately decide which is best.

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]]> https://www.benefitscanada.com/expertpanel_/george-athanassakos/stop-stressing-about-stock-options/feed/ 0 Blame FASB, Not Derivatives for Lehman https://www.benefitscanada.com/canadian-investment-review/cir-news/blame-fasb-not-derivatives-for-lehman/ https://www.benefitscanada.com/canadian-investment-review/cir-news/blame-fasb-not-derivatives-for-lehman/#respond Mon, 15 Mar 2010 05:43:42 +0000 https://cumulus.benefitscanada.com/uncategorized/blame-fasb-not-derivatives-for-lehman/ It's time to put an end to the FASB

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