Standards for Public Sector Entities

WHAT'S NEW

PSAB Matters Article – Valuing Portfolio Investments
April 23, 2015. This article provides an overview of Section PS 3041, Portfolio Investments.

Summary of a Meeting with the CPA Order of Québec – Government Transfers
April 22, 2015. Tim Beauchamp, Director, Public Sector Accounting, met with a number of working groups of the Order of Québec to provide background on the issues of authorization and transfer revenue recognition.

PSA Discussion Group – Report on January 15, 2015 Meeting
April 21, 2015. Read the report for details about the discussions at the Group’s most recent meeting.

PSA Discussion Group Meeting Agenda – May 7, 2015
April 16, 2015. A summary of topics for discussion.

Job Opportunity – Principal, Public Sector Accounting
April 10, 2015. 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.

Message from the Chair – April 2015
April 9, 2015. PSAB’s Chair, Rod Monette, highlights discussions held at the Board’s March 2015 meeting and other topics.

Consultation Paper – Conceptual Framework Fundamentals and the Reporting Model
March 11, 2015. PSAB’s Conceptual Framework Task Force has issued Consultation Paper 3 that proposes a new reporting model and draft principles on public sector characteristics, financial statement objectives, qualitative characteristics, elements, recognition, measurement and presentation. Stakeholders are encouraged to submit comments, on the form provided, by August 31, 2015.

Basis for Conclusions – Inter-Entity Transactions – Section PS 3420
March 2, 2015. This document sets out how PSAB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Drafts and indicates how the Board dealt with the issues raised.

Basis for Conclusions – Related Party Disclosures – Section PS 2200
March 2, 2015. This document sets out how PSAB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Drafts and indicates how the Board dealt with the issues raised.

AcSB Response – Reporting the Financial Effects of Rate Regulation
February 4, 2015. The AcSB has submitted a comment letter responding to the IASB’s Discussion Paper issued in September 2014.

CPA Magazine Standards Speak – Why PSAB Matters
January 29, 2015. In this month's column, Tim Beauchamp, PSAB Director, says full and fair financial reporting is necessary to discharge a government’s accountability, which is accomplished through independently set accounting standards.

PSAB Matters Article – Disclosing Segment Information Enhances Transparency and Accountability
January 28, 2015. This article provides an overview of Section PS 2700, Segment Disclosures.

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