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NIPISSINGPARRY SOUND CATHOLIC DISTRICT SCHOOL BOARD
CONCUSSION MANAGEMENT PROTOCOLS 15.2
July 2017POLICY
The NipissingParry Sound Catholic District School Board (NPCs) is committed to
creating stimulating
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What is as 15?
AS 15 refers to Accounting Standard 15 which deals with accounting for retirement benefits in the financial statements of employers.
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Employers who provide retirement benefits to their employees are required to file AS 15.
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AS 15 should be filled out by following the guidelines set forth in the standard and disclosing all relevant information regarding retirement benefits.
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The purpose of AS 15 is to ensure that employers properly account for and disclose retirement benefits in their financial statements.
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Information regarding retirement benefit plans, funding levels, actuarial assumptions, and expenses must be reported on AS 15.
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