Public Sector Accounting Board

WHAT'S NEW

Exposure Draft – Financial Instruments: Transition
October 10, 2014. PSAB has issued an Exposure Draft clarifying aspects of the scope of application, and adding new guidance and transitional provisions to Section PS 3450, Financial Instruments. Stakeholders are encouraged to submit their comments, on the form provided, by January 15, 2015.

PSAB Decision Summary – September 15-16, 2014
September 25, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

IPSASB Consultation Paper – The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities
September 4, 2014. IPSASB has issued a Consultation Paper to seek comments on the applicability of IPSASs to government business enterprises and other public sector entities. Canadian stakeholders are encouraged to provide their comments to IPSASB by December 31, 2014.

Webinar – Restructuring Transactions in the Public Sector
August 27, 2014. Tune in to this webinar on September 30, 2014 (English) and October 2, 2014 (French) to learn about PSAB’s recently issued Exposure Draft on Restructuring Transactions. PSAB is proposing that assets and liabilities transferred in restructurings be measured at their carrying amount.

PSAB Meeting Agenda – September 15-16, 2014
August 25, 2014. A summary of topics for discussion.

Statement of Principles – Retirement Obligations
August 19, 2014. PSAB has issued a Statement of Principles that addresses the accounting and reporting of retirement obligations associated with tangible capital assets controlled by a public sector entity. Stakeholders are encouraged to submit their comments, on the form provided, by November 21, 2014.

Questions and Answers – Restructuring Transactions
August 15, 2014. This document is intended to enhance stakeholders’ understanding of the Exposure Draft, “Restructuring Transactions,” and implications of the proposed guidance. The material covers issues raised by PSAB members, other stakeholders and PSAB’s Restructuring Advisory Group.

Submit an Issue – PSA Discussion Group
August 11, 2014. The next meeting of the Group will be held in Toronto on January 15, 2015. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by November 3, 2014.

PSAB Matters – August 2014
August 7, 2014. The August 2014 issue of this enewsletter includes a message from the Chair and articles on topics of interest to public sector stakeholders.

Exposure Draft – Restructuring Transactions
August 6, 2014. PSAB has issued an Exposure Draft that proposes a new standard on restructuring transactions. Stakeholders are encouraged to submit their comments, on the form provided, by November 28, 2014.

Exposure Draft – Assets, Contingent Assets and Contractual Rights
August 1, 2014. PSAB has issued an Exposure Draft that proposes three new standards. Stakeholders are encouraged to submit their comments, on the form provided, by November 3, 2014.

PSAB Annual Report – 2013-2014
July 29, 2014. PSAB’s 2013-2014 Annual Report highlights the objectives, accomplishments and activities of the Board.

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