Post-Employment Benefits (Canada) What are the two general types of pension plans? What are actuarial gains/losses?

Post-Employment Benefits (Canada)

What are the two general types of pension plans?

What are actuarial gains/losses?

What types of assumptions are involved in defined benefit (DB) pension plan calculations?

What types of actuarial cost methods are used for DB pension calculations?

What three elements need to be measured and recorded when accounting for a DB pension plan?

What are the basic components of a net DB pension asset/liability calculation?

Other post-employment benefits (other than pensions).