---
title: 2025 Economic assumptions in accounting for pension and other post-retirement benefits
description: TELUS Health is pleased to release the 25th annual Accounting Assumptions Survey, providing a comprehensive view of the economic assumptions used by 75 Canadian publicly traded companies to account for pension and post-retirement benefit costs.
---

[Resource Centre | TELUS Health ](https://resources.telushealth.com/en-ca)

# [2025 Economic assumptions in accounting for pension and other post-retirement benefits](https://resources.telushealth.com/en-ca/2025-economic-assumptions-in-accounting-for-pension-and-other-post-retirement-benefits)

 Written by [TELUS Health](https://resources.telushealth.com/en-ca/author/telus-health) | November 6, 2025

TELUS Health is pleased to release the 25th annual Accounting Assumptions Survey, providing a comprehensive view of the economic assumptions used by 75 Canadian publicly traded companies to account for pension and post-retirement benefit costs. The 2025 report, based on audited financial statements as at December 31, 2024, offers valuable benchmarking insights under IAS 19 and ASC 715 standards.

[Learn more](https://resources.telushealth.com/hubfs/RBS%202025/2025%20Accounting%20Assumptions%20Survey%20Report-EN.pdf?utm_campaign=rbs-2025-11-2025-emp_ca_2025-economic-assumptions-report_en_cta&utm_medium=editorial&utm_source=blog&hsLang=en-ca) on the trends shaping benefits plans in Canada.

[View full post](https://resources.telushealth.com/en-ca/2025-economic-assumptions-in-accounting-for-pension-and-other-post-retirement-benefits)

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