Standards for Public Sector Entities

WHAT'S NEW

PSA Discussion Group – Report on October 27, 2015 Meeting
February 3, 2016. Read the report for details about the discussions at the Group’s most recent meeting.

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. 

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.

LinkedIn – Follow us!
November 27, 2015. The boards and oversight councils are already on Twitter – @frascanada.ca. Now you can follow us on LinkedIn! Stay in the know, share our news, and engage with us! We can’t wait to hear from you.

Submit an Issue – PSA Discussion Group
November 24, 2015. The next meeting of the Group will be held in Toronto on March 3, 2016. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by January 4, 2016.

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.

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