Public Sector Accounting Board
PSAB Matters – April 2014
April 17, 2014. The April 2014 issue of this enewsletter includes a message from the Chair and articles on topics of interest to public sector stakeholders.
CPA Magazine Standards Speak – Get Your Voice Heard!
April 3, 2014. This edition of CPA Magazine contains the first Standards Speak, a monthly column that comments on accounting and auditing standard-setting news and issues that affect Canadians. This month, Glenn Rioux, VP, Standards at CPA Canada, talks about participating in the standard-setting process.
Final Interim Standard in Handbook – Regulatory Deferral Accounts
April 1, 2014. Interim standard IFRS 14 has been incorporated into Part I of the CPA Canada Handbook – Accounting. The standard is effective for annual periods beginning on or after January 1, 2016 with earlier application permitted.
Appointments – AcSOC, the AcSB and PSAB
April 1, 2014. AcSOC is pleased to announce appointments to AcSOC, the AcSB and PSAB, including new Board Vice-Chairs.
PSAB Decision Summary – March 20-21, 2014
April 1, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.
PSA Discussion Group – Report on January 7, 2014 Meeting
March 17, 2014. Read the report for details about the discussions at the Group’s most recent meeting.
PSAB Meeting Agenda – March 20-21, 2014
March 3, 2014. A summary of topics for discussion.
2014 Project Identification Survey
February 24, 2014. PSAB needs your input on its project selection process via the 2014 Project Identification Survey. Responses are requested by March 17, 2014.
PSAB Matters – January 2014
February 5, 2014. The January 2014 issue of this enewsletter includes a message from the Chair and articles on topics of interest to public sector stakeholders.
Re-exposure Draft – Amendments to the Introduction
February 3, 2014. PSAB has issued a Re-Exposure Draft that proposes to add transitional provisions for government components and government partnerships and amend the set of standards to be followed by non-business government partnerships. Stakeholders are encouraged to submit their comments, on the form provided, by April 30, 2014.
Final Interim Standard – Regulatory Deferral Accounts
January 31, 2014. The IASB has issued IFRS 14. The interim standard permits qualifying first-time adopters of IFRSs to continue their previous GAAP accounting for regulatory deferral account balances, with limited presentation changes. IFRS 14 is effective for annual periods beginning on or after January 1, 2016 with earlier application permitted.
IPSASB Exposure Draft – Reporting Service Performance Information
January 27, 2014. IPSASB has issued an Exposure Draft that proposes principles for presentation of service performance information and definitions that aim to establish a standardized service performance information terminology. Canadian stakeholders are encouraged to provide their comments to IPSASB by May 31, 2014.