Standards for Public Sector Entities

WHAT'S NEW

Job Opportunity – Principal, Public Sector Accounting
April 29, 2016. CPA Canada is seeking an individual to join the public sector accounting team to develop accounting and financial reporting standards for the public sector in Canada.

PSAB Invitation to Comment – 2013-2016 Strategic Plan: Proposed One-year Extension to the Term of the Plan
April 28, 2016. PSAB has issued an Invitation to Comment that proposes to extend the term of its existing Strategic Plan by one year. Stakeholders are encouraged to submit their comments, on the form provided, by May 27, 2016.

Feedback Statement – Post-implementation Review: Section PS 3410
April 20, 2016. This document summarizes the findings of PSAB’s Post-implementation Review.

CPA Magazine – Standards Digest – April 2016
April 5, 2016. CPA Magazine’s Standards Digest is a monthly snapshot into some of the latest standard-setting news and issues. This month, read about the AcSB’s 2016-2021 Strategic Plan and a Q&A with PSAB’s Director about the newly formed Public Private Partnerships Task Force.

Submit an Issue – PSA Discussion Group
March 24, 2016. The next meeting of the Group will be held in Toronto on November 18, 2016. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by September 23, 2016.

PSA Discussion Group Meeting Agenda – March 3, 2016
February 26, 2016. A summary of topics for discussion.

IPSASB Exposure Draft – Amendments to Financial Reporting under the Cash Basis of Accounting
February 26, 2016. IPSASB has issued an Exposure Draft that proposes that some of the requirements in Part 1 of the Cash Basis IPSAS be revised, recast as encouragements and moved into Part 2. Canadian stakeholders are encouraged to provide their comments to IPSASB by July 31, 2016.

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.

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