Public Sector Accounting Board


Volunteer Opportunity – PSA Discussion Group
November 4, 2014. PSAB is currently seeking members for its Public Sector Accounting Discussion Group.  If you are interested, please submit a resumé by January 19, 2015.

Request for Information – Post-Implementation Review: Section PS 3410, Government Transfers
November 3, 2014.  PSAB has issued a Request for Information to gather information about stakeholders’ experience in the implementation and ongoing application of Section PS 3410. Stakeholders are encouraged to submit their responses, on the form provided, by May 15, 2015.

Webinar – Improvements to Not-for-Profit Standards: Stay Up-to-Date on the Process!
October 29, 2014. Tune in to this AcSB and PSAB joint webinar on December 2, 2014 (English) or December 11, 2014 (French) to understand the views of stakeholders relating to the Statement of Principles that was issued in April 2013.

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.

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