Standards for Public Sector Entities

WHAT'S NEW

Article – Working in the public interest: Increasing accountability in public sector financial statements
October 17, 2018. PSAB’s project to revise the public sector conceptual framework and reporting model proposes amendments to financial statement information that would make it more meaningful by increasing its accountability value. Explore some of the proposals in this article.

In Brief – Asset Retirement Obligations, Section PS 3280
October 17, 2018. PSAB’s new standard on Asset Retirement Obligations was issued in August 2018. Read this plain and simple overview on this new standard, which addresses the accounting and reporting of legal obligations associated with the retirement of tangible capital assets.

In Brief Podcast – Asset Retirement Obligations, Section PS 3280
October 17, 2018. Hear Kim MacPherson, Chair of PSAB’s Asset Retirement Obligations Task Force, give a plain and simple overview of this new standard via this easy-to-understand, four-minute podcast. Section PS 3280 becomes effective on or after April 1, 2021.

PSAB Decision Summary – September 27-28, 2018
October 16, 2018. At its recent meeting, the Board discussed, reviewed, and made decisions on a number of topics, including Employment Benefits, Financial Instruments, Public Private Partnerships, and Government Not-for-Profit Strategy.

Webinar – Invitation to Comment on Non-traditional Pension Plans
October 16, 2018. Tune in to this webinar on November 16, 2018 (English) or November 22, 2018 (French) to learn about the key features of PSAB’s Invitation to Comment, “Employment Benefits: Non-traditional Pension Plans.”

In Brief – How the proposals for a revised conceptual framework and reporting model consider the needs of government not-for-profit organizations
October 5, 2018. Read this overview of how the proposals in the Statement of Concepts, “A Revised Conceptual Framework for the Canadian Public Sector” and the Statement of Principles, “A Revised Reporting Model for the Canadian Public Sector” consider the needs of government not-for-profit organizations and their stakeholders. Deadline for comments is November 28.

In Brief – How the proposals for a revised conceptual framework and reporting model consider the needs of Indigenous governments
October 5, 2018. Read this overview of how the proposals in the Statement of Concepts, “A Revised Conceptual Framework for the Canadian Public Sector” and the Statement of Principles, “A Revised Reporting Model for the Canadian Public Sector” consider the needs of Indigenous governments and their stakeholders. Deadline for comments is November 28.

PSA Discussion Group Meeting Agenda – November 19, 2018 LIVESTREAMED!
October 3, 2018. The Group will discuss a number of topics, including contractual rights, Indigenous government business enterprises, green infrastructure, and PSAB proposals for a revised reporting model for the Canadian public sector. Attend in person or register to participate via livestream.

Article – What’s Happening with Net Debt?
September 28, 2018. As part of the project to revise the conceptual framework and reporting model for public sector entities, PSAB is proposing amendments to the calculation and presentation of net debt.

One Page Summary – Statement of Concepts, “A Revised Conceptual Framework for the Canadian Public Sector”
September 27, 2018.  This one page summary provides an overview of the key proposals in PSAB’s Statement of Concepts, “A Revised Conceptual Framework for the Canadian Public Sector”.

One Page Summary – Statement of Principles, “A Revised Reporting Model for the Canadian Public Sector”
September 27, 2018.  This one page summary provides a snapshot of the reporting model proposed in PSAB’s Statement of Principles, “A Revised Reporting Model for the Canadian Public Sector”.

Not-for-Profit Advisory Committee Notes – September 10, 2018
September 21, 2018. At its recent meeting, the Committee discussed a number of topics including Contributions, Combinations, Revenue, Financial Instruments and – Hedging.

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