Section 3460
In Canada, a
set of recommendations contained in section 3460 of the
Canadian Institute of Chartered Accounts (CICA) Handbook which
concerns employers' accounting for pension costs
and
obligations. Section 3460
recommends
that,
for defined benefit plans, the projected benefit
method be
used to determine pension costs for
accounting purposes.
Obtain a free
quote and experience health care that provides
you access to affordable medical services.

Burdened by credit
card debt? Reduce all of your unsecured debts by 60% with
our Debt
Consolidation solution.