Public Sector Accounting Board

WHAT'S NEW

Volunteer Opportunity – Accounting Standards Oversight Council
November 21, 2017. AcSOC is looking for new members! We need prominent members of the Canadian business and professional community to protect the public interest by overseeing the activities of the private and public sector accounting standard-setting processes.

New Project – PSAB to Review its International Strategy
November 10, 2017. As part of its 2017-2020 Strategic Plan, PSAB has approved a new project that may change the role the Board plays in setting standards in Canada.

IPSASB Exposure Draft 63 – Social Benefits
November 8, 2017. IPSASB has issued Exposure Draft 63, which defines social benefits and proposes requirements for recognition, measurement and disclosure of social benefit schemes. Canadian stakeholders are encouraged to provide their comments to IPSASB by March 31, 2018.

PSA Discussion Group Meeting Agenda – November 17, 2017 LIVESTREAMED!
October 20, 2017. The Group will discuss a number of topics, including Implications of Compliance-type Audit Reports for Public Sector GAAP, Green Infrastructure, and Social Impact Bonds. Attend in person or register to participate via livestream.

PSAB Decision Summary – September 21-22, 2017
October 6, 2017. At its recent meeting the Board discussed and made decisions on a number of topics, including Concepts Underlying Financial Performance, Employment Benefits and Financial Instruments – Subsequent Issues.

Webinar – Invitation to Comment on Employment Benefits Discount Rate Guidance
October 6, 2017. Tune in to this webinar on January 16, 2018 (English) or January 17, 2018 (French) to learn about the key features of PSAB’s Invitation to Comment, “Employment Benefits: Discount Rate Guidance in Section PS 3250.”

Public Sector Conference – October 23-24, 2017
October 3, 2017. Hear about the important issues and trends public sector financial professionals need to know. PSAB representatives are set to take the stage during the two-day conference in Ottawa, including Charles-Antoine St-Jean (Chair), Kim MacPherson (Member and Asset Retirement Obligations Task Force Chair) and Michael Puskaric (staff director).

In Brief – Statement of Principles: Public Private Partnerships
September 28, 2017. In Brief is a new resource that provides a plain and simple overview on technical topics. Read the inaugural In Brief for an overview of the key principles developed in PSAB’s recently released Statement of Principles, Public Private Partnerships.

New! Honourary Member – Public Sector Accounting Discussion Group
September 26, 2017  To recognize his leadership in establishing the Group in 2013, PSAB has invited recently retired PSAB Chair Rod Monette to be the first honourary Group member. This honourary membership will be reserved for each immediate past-Chair of PSAB.

IPSASB Consultation Paper – Accounting for Revenue and Non-exchange Expenses
September 19, 2017. IPSASB has issued a Consultation Paper that discusses various recognition approaches, implementation and measurement issues for revenue and non-exchange expenses. Canadian stakeholders are encouraged to provide their comments to IPSASB by January 15, 2018.

PSAB Meeting Agenda – September 21-22, 2017
September 7, 2017. At its upcoming meeting, the Board will be discussing a number of topics including, Concepts Underlying Financial Performance, Employment Benefits, Financial instruments and International Strategy.

PSAB Financial Instruments Update – Respond to IPSASB Exposure Draft 62, Financial Instruments
August 24, 2017. Read this update on why PSAB is considering the IPSASB’s financial instruments standard to address current Canadian hedge accounting issues. We encourage stakeholders to respond to the IPSASB exposure draft by December 31, 2017.

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