Public Sector Accounting Standards

Overview

Active Projects

Employee Benefits

PSAB is currently deliberating feedback received on the Employee Benefits Exposure Draft

Government Not-for-Profit: Capital Assets

PSAB is currently deliberating feedback received on its Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150”

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Intangible Assets

Project approved September 2023

Narrow Scope Amendment: GAAP Designation of PSA Handbook Appendices

PSAB is currently deliberating feedback on the Exposure Draft

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CPA Canada Handbook

The CPA Canada Public Sector Accounting Handbook contains all the public sector accounting standards, set by PSAB. Its available in print and online.

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News

March 27, 2024 News

Request for Feedback: Post-implementation Review Assessment – PSAB’s Section 3430, Restructuring Transactions

Have you encountered any issues while applying PSAB’s Section PS 3430, Restructuring Transactions? If so, we want to hear from you! Answer our short question to tell us more.

March 26, 2024 Meeting Summary, Webpage

PSAB Decision Summary – March 26-27, 2024

PSAB discussed topics including Intangible Assets, post-implementation review assessment, “Employee Benefits, Proposed Section 3251,” International Public Sector Accounting Standards Board’s (IPSASB) “Strategy and Work Program 2024-2028: Consultation,” and more. Read the Decision Summary for full details.

February 27 - March 19, 2024 Meeting, Video, Webinar, News

Webinars – PSAB’s New Conceptual Framework for Financial Reporting in the Canadian Public Sector and PSAB’s New Reporting Model (Section PS 1202, Financial Statement Presentation)

Watch these on-demand webinars for an overview of PSAB’s new Conceptual Framework and Reporting Model, including how you can start preparing for implementation.