Incorporation to IFRS in 2011 along with new pension rules coming into effect in 2013 improved transparency for Canadian businesses with large defined-benefit pension plans.
This means the fiscal well-being and associated threats will be more reflected in sponsoring businesses’ financial statements. However, until uniform policies arrive in 2013, financial statement users will need to be aware of the choices how such alternatives impact their financial reporting and firms made upon adopting IFRS. This article describes these choices and their impact on companies.
Publication Date: 11/01/2011
This is just an excerpt. This case is about Finance
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