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Copyright_Mikhail Tsikhanovich_123RF

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 […]

  • By: Staff
  • December 3, 2021 December 13, 2021
  • 15:00
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: […]

  • By: Staff
  • November 30, 2020 January 19, 2021
  • 08:06

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 […]

Feds to review discount rates for pension, benefits obligations

How Useful is Corporate Sustainability Disclosure?

Harvard researchers find that bad news is the link between disclosure and performance.

  • May 23, 2017 September 13, 2019
  • 13:56
Stop Stressing About Stock Options

To expense or not expense? The markets will ultimately decide which is best.

  • February 19, 2014 September 13, 2019
  • 06:47
Blame FASB, Not Derivatives for Lehman

It's time to put an end to the FASB

  • March 15, 2010 September 13, 2019
  • 09:43