Standards for Public Sector Entities

WHAT'S NEW

CPA Magazine Standards Speak – Get Your Voice Heard!
April 3, 2014. This edition of CPA Magazine contains the first Standards Speak, a monthly column that comments on accounting and auditing standard-setting news and issues that affect Canadians. This month, Glenn Rioux, VP, Standards at CPA Canada, talks about participating in the standard-setting process.

Final Interim Standard in Handbook – Regulatory Deferral Accounts
April 1, 2014. Interim standard IFRS 14 has been incorporated into Part I of the CPA Canada Handbook – Accounting. The standard is effective for annual periods beginning on or after January 1, 2016 with earlier application permitted.

PSA Discussion Group – Report on January 7, 2014 Meeting
March 17, 2014. Read the report for details about the discussions at the Group’s most recent meeting.

2014 Project Identification Survey
February 24, 2014.  PSAB needs your input on its project selection process via the 2014 Project Identification Survey. Responses are requested by March 17, 2014.

PSAB Matters – January 2014
February 5, 2014. The January 2014 issue of this enewsletter includes a message from the Chair and articles on topics of interest to public sector stakeholders.

Re-exposure Draft – Amendments to the Introduction
February 3, 2014. PSAB has issued a Re-Exposure Draft that proposes to add transitional provisions for government components and government partnerships and amend the set of standards to be followed by non-business government partnerships. Stakeholders are encouraged to submit their comments, on the form provided, by April 30, 2014.

IPSASB Exposure Draft – Reporting Service Performance Information
January 27, 2014.  IPSASB has issued an Exposure Draft that proposes principles for presentation of service performance information and definitions that aim to establish a standardized service performance information terminology. Canadian stakeholders are encouraged to provide their comments to IPSASB by May 31, 2014.

Submit an Issue – PSA Discussion Group
January 10, 2014. The next meeting of the Public Sector Accounting Discussion Group will be held in Toronto on May 6, 2014. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by March 11, 2014.

PSA Discussion Group Meeting Agenda – January 7, 2014
December 13, 2013. An agenda covering the topics for discussion is now available. Get more information about the meeting to be held in Toronto, including how to attend in person.

IPSASB Exposure Drafts – Accounting for Interests in Other Entities
November 5, 2013. IPSASB has issued five Exposure Drafts proposing how public sector entities should account for their interests in other entities as part of its strategy to converge IPSASs with IFRSs. Canadian stakeholders are encouraged to provide their comments to IPSASB by February 28, 2014.

IPSASB Exposure Draft – First-Time Adoption of Accrual Basis IPSASs
November 5, 2013.  IPSASB has issued an Exposure Draft providing a comprehensive set of principles that provides relief to entities that adopt the accrual basis IPSASs for the first time. Canadian stakeholders are encouraged to provide their comments to IPSASB by February 15, 2014.

PSA Discussion Group – Report on September 5, 2013 Meeting
November 5, 2013. Read the report for details about the discussions at the Group’s most recent meeting.

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