Public Sector Accounting Board

WHAT'S NEW

PSAB Meeting Agenda – December 14-15, 2015
November 20, 2015. A summary of topics for discussion.

PSAB Matters Article – Partnerships with Common Goals
November 17, 2015. Get an overview of Section PS 3060, Government Partnerships, which establishes how an entity should account for its interest in partnerships.

IPSASB Exposure Draft – Impairment of Revalued Assets
October 22, 2015.  IPSASB has issued an Exposure Draft that proposes to bring property, plant and equipment, and intangible assets on the revaluation model within the scope of IPSAS 21, Impairment of Non-Cash- Generating Assets, and IPSAS 26, Impairment of Cash-Generating Assets.  Canadian stakeholders are encouraged to provide their comments to IPSASB by January 15, 2016.

IPSASB Exposure Draft – Improvements to IPSASs
October 22, 2015.  IPSASB has issued an Exposure Draft that proposes minor improvements to various International Public Sector Accounting Standards.  Canadian stakeholders are encouraged to provide their comments to IPSASB by January 15, 2016.

PSA Discussion Group Meeting Agenda – October 27, 2015
October 13, 2015. A summary of topics for discussion.

CPA Magazine Standards Speak – Why the PSA Discussion Group Matters
October 9, 2015.  In this article, Andrew Newman, Chair of the PSA Discussion Group, explains the objective of the Group and how its discussions have led to various new initiatives.

Job Opportunity – Director, Public Sector Accounting
October 8, 2015. CPA Canada is seeking a Director of Public Sector Accounting. This key leadership position requires both technical acumen and facilitation skills, and will bring together people and ideas, resulting in timely and high-quality standards. Résumés should be submitted by October 30, 2015.

Message from the Chair – October 2015
October 6, 2015. PSAB’s Chair, Rod Monette, highlights discussions held at the Board’s September 2015 meeting and other topics.

PSAB Decision Summary – September 17-18, 2015
September 25, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

PSAB Meeting Agenda – September 17-18, 2015
September 2, 2015. A summary of topics for discussion.

CPA Canada Article – Setting the Foundation for Public Sector Entities: PSAB Conceptual Framework
August 20, 2015.  In this article, Clyde MacLellan, Chair of the Conceptual Framework Task Force, explains the work being done on the public sector conceptual framework.  The focus has been on getting the foundation of public sector accounting and financial reporting right.

IPSASB Consultation Paper – Recognition and Measurement of Social Benefits
August 10, 2015.  IPSASB has issued a Consultation Paper to seek comments on the approaches identified to recognize and measure social benefits.  Social benefits include social assistance and social security. Canadian stakeholders are encouraged to provide their comments to IPSASB by January 31, 2016.

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