Skip to main content
2021 survey: Economic assumptions in accounting for pension and other post‑retirement benefits

2021 survey: Economic assumptions in accounting for pension and other post‑retirement benefits

September 16, 2021

Lifeworks is pleased to provide a survey of the assumptions used by 86 Canadian public companies to account for the costs of their defined benefit plans. Information is collected from audited financial statements as at December 31, 2020. This is the twenty-first year the survey has been conducted.

The survey is intended to provide information regarding the assumptions disclosed by a wide range of companies based on economic conditions as at December 31, 2020.  Consideration should be given to the rise of bond yields since the end of 2020. Moreover, long term impact due to COVID-19 pandemic is still uncertain at this point. Hence, readers should exercise caution with the interpretation and use of these results. As budget discussions begin for 2022, your Lifeworks consultants would welcome the opportunity to discuss how the market changes since the end of 2020 may impact your employee benefit plans.

Stay Informed
Sign up for our newsletters and publications, and manage your current subscriptions
Sign Up