Public Sector Accounting Board
Exposure Draft – Asset Retirement Obligations, Proposed Section PS 3280
March 9, 2017. PSAB has issued an Exposure Draft that proposes a new standard on asset retirement obligations. Stakeholders are encouraged to submit their comments, on the form provided, by June 15, 2017.
Appointments – AcSOC, the AcSB and PSAB
March 8, 2017. AcSOC is pleased to announce appointments, as well as retirements and reappointments, to AcSOC, the AcSB and PSAB.
PSAB Meeting Agenda – March 16-17, 2017
March 2, 2017. A summary of topics for discussion.
Article – Standard-setting Boards and Oversight Councils Rebrand
March 1, 2017. The accounting and auditing standards boards and oversight councils are refreshing their look! A new visual identity was created to take these standard-setting bodies through 2017 and beyond.
PSA Discussion Group Meeting Agenda – March 15, 2017
February 15, 2017. A summary of topics for discussion.
Webinar – Explore PSAB’s Exposure Draft on Asset Retirement Obligations
February 3, 2017. Tune in to this webinar on April 6, 2017 (English) or April 13, 2017 (French) to learn about PSAB’s new Exposure Draft on asset retirement obligations. We outline proposals regarding recognition, measurement, presentation and disclosure of obligations associated with the retirement of tangible capital assets.
PSAB Matters Article – Actuarial Gains and Losses: To Defer or Not to Defer?
February 2, 2017. Whether actuarial gains and losses should continue to be deferred and amortized is a subject of debate in the Canadian public sector. Read this article for the arguments and find out how you can participate in this debate and influence PSAB’s deliberations on this issue.
Message from the Chair – January 2017
January 27, 2017. PSAB’s Chair, Rod Monette, highlights discussions held at the Board’s December 2016 meeting and other topics.
PSAB Decision Summary – December 15-16, 2016
January 3, 2017. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.
Submit an Issue – PSA Discussion Group
December 7, 2016. The next meeting of the Group will be held in Toronto on March 15, 2017. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by January 31, 2017.
Basis for Conclusions – Withdrawal of Disclosure of Related Party Transactions by Not-for-Profit Organizations – Section PS 4260.
December 6, 2016. 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 Draft and indicates how the Board dealt with the issues raised.
Webinar – Employment Benefits Project Update and Invitation to Comment on Deferral Provisions
December 6, 2016. Tune in to this webinar on January 30, 2017 (English) or January 31, 2017 (French) to get the latest information on PSAB’s Employment Benefits project, including information on the Invitation to Comment, “Employment Benefits: Deferral Provisions in Sections PS 3250 and PS 3255.”