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Employee future benefits
 
Employee future benefits
1
Note features
1. Note features
Each note has a series of common features. Refer to Common Note Features for more information on each feature.
2
Accounting recognition
2. Accounting recognition
Use the yellow popup menu to select the appropriate accounting recognition for the pension plan. This will change the wording accordingly.
 
The following options are available:
 
  • Prior to ASPE
  • Transition year to ASPE under - Immediate recognition approach
  • Ongoing ASPE under - Immediate recognition approach
  • Transition year to ASPE under - Deferral and amortization approach
  • Ongoing ASPE under - Deferral and amortization approach
3
Comments (input paragraphs)
3. Comments (input paragraphs)
You can edit existing input paragraphs or insert more paragraphs using the express menu. Refer to Input Paragraphs for more information on inserting paragraphs.