Public Sector Accounting Board
June 21-22, 2018

The topics the Public Sector Accounting Board (PSAB) plans to discuss, in addition to routine updates, and anticipated actions, if any, are outlined below. Although current at the date prepared (May 31, 2018), this agenda is subject to change.

Standards for Public Sector Entities

Employee Benefits

  • Discuss potential accounting for non-traditional plans to be included in the invitation to comment.

Financial Instruments

  • Review and discuss next steps.

Public Private Partnership

  • Review project update and discuss issues.


  • Discuss and formally vote to approve the final Section PS 3400, Revenue, for the CPA Canada Public Sector Accounting Handbook.

Other Matters

Not-for-Profit Strategy 

  • Provide feedback on the approach and approve project proposal.

PSAB Governance

  • Review and approve the Annual Improvements Process.
  • Review and provide feedback on the proposed updates to the Due Process Procedures.