Standards for Public Sector Entities

WHAT'S NEW

Webinar – Restructuring Transactions in the Public Sector
August 27, 2014. Tune in to this webinar on September 30, 2014 (English) and October 2, 2014 (French) to learn about PSAB’s recently issued Exposure Draft on Restructuring Transactions. PSAB is proposing that assets and liabilities transferred in restructurings be measured at their carrying amount.

PSAB Meeting Agenda – September 15-16, 2014
August 25, 2014. A summary of topics for discussion.

Statement of Principles – Retirement Obligations
August 19, 2014. PSAB has issued a Statement of Principles that addresses the accounting and reporting of retirement obligations associated with tangible capital assets controlled by a public sector entity. Stakeholders are encouraged to submit their comments, on the form provided, by November 21, 2014.

Questions and Answers – Restructuring Transactions
August 15, 2014. This document is intended to enhance stakeholders’ understanding of the Exposure Draft, “Restructuring Transactions,” and implications of the proposed guidance. The material covers issues raised by PSAB members, other stakeholders and PSAB’s Restructuring Advisory Group.

Submit an Issue – PSA Discussion Group
August 11, 2014. The next meeting of the Group will be held in Toronto on January 15, 2015. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by November 3, 2014.

PSAB Matters – August 2014
August 7, 2014. The August 2014 issue of this enewsletter includes a message from the Chair and articles on topics of interest to public sector stakeholders.

Exposure Draft – Restructuring Transactions
August 6, 2014. PSAB has issued an Exposure Draft that proposes a new standard on restructuring transactions. Stakeholders are encouraged to submit their comments, on the form provided, by November 28, 2014.

Exposure Draft – Assets, Contingent Assets and Contractual Rights
August 1, 2014. PSAB has issued an Exposure Draft that proposes three new standards. Stakeholders are encouraged to submit their comments, on the form provided, by November 3, 2014.

Survey – 2014 Project Priority Survey
July 8, 2014. PSAB seeks your input on its project selection process via the 2014 Project Priority Survey.  Responses are requested by August 1, 2014.

PSA Discussion Group  – Report on May 6, 2014 Meeting
July 7, 2014. Read the report for details about the discussions at the Group’s most recent meeting.

PSAB Meeting Agenda – June 16-17, 2014
May 27, 2014. A summary of topics for discussion.

CPA Magazine Standards Speak – Canada’s Public Sector Financial Reporting: A Look at Pensions
May 9, 2014. In this month’s column, Tim Beauchamp, Director, Public Sector Accounting talks about what’s happening in the world of pension accounting. PSAB has an existing standard on the topic, but is it due for review?

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