Public Sector Accounting Board

WHAT'S NEW

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.

Basis for Conclusions – Related Party Disclosures – Section PS 2200
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.

CPA Magazine Standards Speak – Why PSAB Matters
January 29, 2015. In this month's column, Tim Beauchamp, PSAB Director, says full and fair financial reporting is necessary to discharge a government’s accountability, which is accomplished through independently set accounting standards.

PSAB Matters Article – Disclosing Segment Information Enhances Transparency and Accountability
January 28, 2015. This article provides an overview of Section PS 2700, Segment Disclosures.

Submit an Issue – PSA Discussion Group
January 27, 2015. The next meeting of the Group will be held in Toronto on May 7, 2015. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by March 9, 2015.

Message from the Chair – January 2015
January 16, 2015. PSAB’s Chair, Rod Monette, highlights discussions held at the Board’s December 2014 meeting and activities planned for 2015.

PSA Discussion Group Meeting Agenda – January 15, 2015
January 6, 2015. A summary of topics for discussion.

Volunteer Opportunity – Employment Benefits Task Force
December 23, 2014. PSAB is currently seeking members for its Employment Benefits Task Force. If you are interested, please submit a resumé by February 16, 2015.

PSAB Decision Summary – December 15-16, 2014
December 22, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Volunteer Opportunity – Public Sector Accounting Board
December 17, 2014. AcSOC is currently seeking new members to appoint to the Public Sector Accounting Board. Expressions of interest should be submitted no later than January 30, 2015.

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