Public Sector Accounting Board


IPSASB Consultation Document – Proposed Strategy and Work Plan for 2019-2023
March 23, 2018. IPSASB issued a Consultation Document proposing a strategic objective and work plan for 2019-2023. Check out IPSASB’s proposals to strengthen public financial management globally.

Volunteer Opportunity – Public Sector Accounting Board
March 23, 2018. AcSOC is seeking new members to appoint to PSAB! We have an immediate need for candidates who work in municipal government (applications due April 30, 2018). Longer term, we are also seeking academics, auditors, financial statement preparers, not-for-profit sector professional, other levels of government, economics, and others!

Appointments – AcSOC, AcSB, and PSAB
March 21, 2018. AcSOC is pleased to announce appointments, as well as retirements and reappointments, to AcSOC, AcSB and PSAB.

PSAB Meeting Agenda – March 22-23, 2018
March 6, 2018. At its upcoming meeting, the Board will be discussing a number of topics including, Financial Instruments, Asset Retirement Obligations and International Strategy.

AcSOC Meeting Agenda – March 1-2, 2018
February 21, 2018. Our upcoming meeting will include an update on international accounting matters, as well as activities of the Accounting Standards Board and Public Sector Accounting Board. March 1 agenda sessions will be livestreamed! Check out the agenda today and be sure to register as a public observer.

IPSASB Exposure Draft 64 – Leases
February 12, 2018. IPSASB issued Exposure Draft 64 proposing a single right-of-use model for lease accounting to replace the risks and rewards incidental to ownership model in IPSAS 13, Leases. Canadian stakeholders can send comments to IPSASB until June 30, 2018.

Article – Employment Benefits Discount Rate: Any Case for a Current Rate?
February 5, 2018. Read this article to learn about the debate on whether a current rate, an average rate or a projected rate would be appropriate for the discount rate used in determining benefit obligation.

We’re hiring! Seeking a new public sector accounting principal
January 31, 2018. We are looking for a highly skilled, energetic and committed team member to advise and carry out the plans of PSAB. Apply today!

NEW! Livestreaming – AcSOC March 1-2, 2018 Meeting
January 15, 2018. Now attend the upcoming AcSOC meeting in person or virtually! Observers will be able to see and hear the AcSOC meeting discussion in real-time via a livestream feed if not able to attend in person. Register as an observer now; spaces are limited!

AcSOC Updates Terms of Reference
January 10, 2018. At its October 26-27, 2017 meeting, AcSOC approved revised Terms of Reference, which were updated following a joint review of the activities of AcSOC and AASOC. The Terms of Reference of both Councils are now more closely aligned and reflect current oversight procedures.

PSAB Decision Summary – December 14-15, 2017
January 9, 2018. At its recent meeting, the Board discussed, reviewed and made decisions on a number of topics, including Concepts Underlying Financial Performance, Asset Retirement Obligations, and International Strategy.

Article – Employment Benefits Discount Rate: Anything Wrong with Expected Return on Plan Assets?
January 4, 2018. Read this article to learn about the debate on whether the expected return on plan assets, commonly used in the public sector in discounting obligations for funded benefit plans, is an appropriate discount rate for determining benefit obligation.

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