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Financial statements of municipal bodies: Update of the sample note on pension plans

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The Order’s Working group on municipal governments has updated the sample note to be included in the financial statements for the year ended December 31, 2016 of entities subject to the Act to foster the financial health and sustainability of municipal defined benefit pension plans (CQLR, c. S2-2.1.1 ).

Financial statement preparers and auditors are encouraged to read the working group's sample note and the updated MAMOT guidance on the accounting treatment related to the Act (both in French only).

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