Public Sector Accounting Board
IPSASB Exposure Draft – Public Sector Combinations
February 3, 2016. IPSASB has issued an Exposure Draft that classifies public sector combinations as either amalgamations or acquisitions and proposes different accounting requirements for these classifications. Canadian stakeholders are encouraged to provide their comments to IPSASB by June 30, 2016.
PSAB Matters Article – Investments in Government Business Enterprises
January 21, 2016. Get an overview of Section PS 3070, Investments in Government Business Enterprises, which establishes how an entity should account for its investments in government business enterprises.
Exposure Draft – Withdrawal of Disclosure of Related Party Transactions by Not-for-Profit Organizations, Section PS 4260
January 21, 2016. PSAB has issued an Exposure Draft that proposes to withdraw Section PS 4260 and add a transitional provision to Section PS 2200, Related Party Disclosures. Stakeholders are encouraged to submit their comments, on the form provided, by April 29, 2016.
IPSASB Exposure Draft – Amendments to IPSAS 25, Employee Benefits
January 20, 2016. IPSASB has issued an Exposure Draft that proposes amendments to IPSAS 25 so that convergence to International Accounting Standard (IAS) 19 Employee Benefits is maintained. Canadian stakeholders are encouraged to provide their comments to IPSASB by April 30, 2016.
Message from the Chair – January 2016
January 12, 2016. PSAB’s Chair, Rod Monette, highlights discussions held at the Board’s December 2015 meeting and other topics.
Volunteer Opportunity – PSAB Public Private Partnerships Task Force
January 6, 2016. PSAB is currently seeking members for its Public Private Partnerships Task Force. If you are interested, please submit a resumé by February 15, 2016.
PSAB Decision Summary – December 14-15, 2015
December 22, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.
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.