Public Sector Accounting Board

WHAT'S NEW

Webinar – A Conceptual Framework and Reporting Model for the Public Sector
May 21, 2015. Tune in to this webinar on June 22, 2015 (English) or June 29, 2015 (French) to learn about the third Consultation Paper issued by the Conceptual Framework Task Force.

PSAB Matters Article – Valuing Portfolio Investments
April 23, 2015. This article provides an overview of Section PS 3041, Portfolio Investments.

Summary of a Meeting with the CPA Order of Québec – Government Transfers
April 22, 2015. Tim Beauchamp, Director, Public Sector Accounting, met with a number of working groups of the Order of Québec to provide background on the issues of authorization and transfer revenue recognition.

PSA Discussion Group – Report on January 15, 2015 Meeting
April 21, 2015. Read the report for details about the discussions at the Group’s most recent meeting.

PSA Discussion Group Meeting Agenda – May 7, 2015
April 16, 2015. A summary of topics for discussion.

Appointments – AcSOC, the AcSB and PSAB
April 14, 2015. AcSOC is pleased to announce appointments to AcSOC, the AcSB and PSAB.

Job Opportunity – Principal, Public Sector Accounting
April 10, 2015. CPA Canada is seeking an individual to join the public sector accounting team to develop accounting and financial reporting standards for the public sector in Canada.

Message from the Chair – April 2015
April 9, 2015. PSAB’s Chair, Rod Monette, highlights discussions held at the Board’s March 2015 meeting and other topics.

PSAB Decision Summary – March 19-20, 2015
April 2, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Consultation Paper – Conceptual Framework Fundamentals and the Reporting Model
March 11, 2015. PSAB’s Conceptual Framework Task Force has issued Consultation Paper 3 that proposes a new reporting model and draft principles on public sector characteristics, financial statement objectives, qualitative characteristics, elements, recognition, measurement and presentation. Stakeholders are encouraged to submit comments, on the form provided, by August 31, 2015.

PSAB Meeting Agenda – March 19-20, 2015
March 3, 2015. A summary of topics for discussion.

Basis for Conclusions – Inter-Entity Transactions – Section PS 3420
March 2, 2015. This document sets out how PSAB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Drafts and indicates how the Board dealt with the issues raised.

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