Lefebvre, Rock; Goomar, Amar - Certified General Accountants Association of Canada - CGA - 2004
The purpose of this paper is to advance understanding of defined benefit pension plans in Canada by focusing on … important questions related to the funding, accounting and policy aspects of management of defined benefit pension plans. As … well, the paper aims to impart a reasonable estimate of the standing of defined benefit pension plans at December 31, 2003 …