Public Sector Accounting Board

WHAT'S NEW

In Brief – How Asset Retirement Obligations, Section PS 3280 applies to asset retirement obligations associated with landfills
November 19, 2018. PSAB’s new standard on Asset Retirement Obligations was issued in August 2018. Read this plain and simple overview of how Section PS 3280 applies to asset retirement obligations associated with solid waste landfills.

Article – The Evolution of Public Sector Pension Plans and Its Accounting Implications
November 19, 2018. Public sector pension plans have evolved substantially in the past decade. New plan features and arrangements have been introduced to address plan sustainability. Read this article to learn about why an update to the accounting standard may be needed.

Basis for Conclusions ─ Revenue
November 15, 2018. This document sets out how the Board reached its conclusions and includes discussion of significant matters arising from comments received and issues raised in response to its proposals exposed.

In Brief – New Revenue Standard’s Impact on Local Governments
November 15, 2018. Get a plain and simple overview of how PSAB’s new standard on Revenue impacts local governments. Revenue, Section PS 3400, issued in the PSA Handbook on November 1. It’s effective April 1, 2022 with early adoption permitted.

In Brief – PSAB’s New Standard on Revenue
November 15, 2018. Get a plain and simple overview of the recently approved new standard, Revenue, Section PS 3400, issued in the PSA Handbook on November 1. It’s effective April 1, 2022 with early adoption permitted.

Podcast – PSAB’s New Standard on Revenue
November 15, 2018. Hear Mike St. Amant, Member of PSAB’s Revenues Task Force, give a plain and simple overview of this new standard via an easy-to-understand podcast. Section PS 3400 becomes effective on or after April 1, 2022.

Submit an Issue – PSAB Annual Improvements
November 13, 2018. Did you know you can provide PSAB with information on minor Handbook issues anytime? Review the submission requirements and how PSAB will address them through its new annual improvements process!

Approved! – 2018-2019 Annual Improvements Process
November 13, 2018. PSAB approved its annual improvements process in June 2018 to correct errors in the wording or clarify the CPA Canada Public Sector Accounting (PSA) Handbook or Statements of Recommended Practices (other guidance). Participate in this first annual improvements project this January when the first Annual Improvements exposure draft is issued!

Video – Statement of Concepts, A Revised Conceptual Framework for the Canadian Public Sector
October 29, 2018. Watch this easy-to-understand video that takes you through the key aspects of PSAB’s Statement of Concepts, A Revised Conceptual Framework for the Canadian Public Sector. Ensure you get your responses on this important topic in to PSAB by November 28, 2018!

Video – Statement of Principles, A Revised Reporting Model for the Canadian Public Sector
October 29, 2018. Watch this easy-to-understand video that takes you through the key aspects of PSAB’s Statement of Principles, A Revised Reporting Model for the Canadian Public Sector. Ensure you get your responses on this important topic in to PSAB by November 28, 2018!

Invitation to Comment – Employment Benefits: Non-traditional Pension Plans
October 19, 2018. We need your feedback! Read and respond to this Invitation to Comment to support PSAB in forming its preliminary views on potential accounting guidance for non-traditional pension plans. Submit your response by February 1, 2019.

In Brief – Invitation to Comment, Employment Benefits: Non-traditional Pension Plans
October 19, 2018. This In Brief provides a plain and simple overview of the Invitation to Comment, Employment Benefits: Non-traditional Pension Plans. It also presents background information about PSAB’s Employment Benefits project.

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