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Extra info for Comparison of IFRSs and Canadian GAAP
Accounting for investments in associates IAS 28 requires that investments in an associate (an entity over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture) be accounted for using the equity method, with certain specified exceptions: INVESTMENTS, Section 3051, requires an investment in an investee over which there is significant influence to be accounted for using the equity method. In principle, Section 3051 is converged with IAS 28, but with the following exceptions: — Venture capital organizations, mutual funds, unit trusts and similar entities may classify associates as “held for trading” and measure them at fair value with changes in fair value in profit or loss.
The information to be included in these statements is also prescribed. Plan investments Plan investments are carried at fair value. Section 4100 is converged with IAS 26. Actuarial valuation method IAS 26 permits valuation of defined benefit plans either with or without salary projection and does not specify any basis for prorating the effect of salary projection. Section 4100 requires the pension obligation of a defined benefit plan to be determined using salary projection prorated on services.
As for actuarial gains and losses, when all, or almost all, of the employees are no longer active, an entity should amortize past service costs on a straight-line basis over the average remaining life expectancy of the former employees. Expected return on plan assets The expected return on plan assets is based on market expectations, at the beginning of the period, for returns over the entire life of the related obligation. There is also a limitation on recognition of subsequent actuarial gains (losses) and past service cost (but not negative past service cost).