Standards for Public Sector Entities

WHAT'S NEW

CPA Canada Article – Setting the Foundation for Public Sector Entities: PSAB Conceptual Framework
August 20, 2015.  In this article, Clyde MacLellan, Chair of the Conceptual Framework Task Force, explains the work being done on the public sector conceptual framework.  The focus has been on getting the foundation of public sector accounting and financial reporting right.

IPSASB Consultation Paper – Recognition and Measurement of Social Benefits
August 10, 2015.  IPSASB has issued a Consultation Paper to seek comments on the approaches identified to recognize and measure social benefits.  Social benefits include social assistance and social security. Canadian stakeholders are encouraged to provide their comments to IPSASB by January 31, 2016.

IPSASB Exposure Draft – The Applicability of IPSASs
August 10, 2015.  IPSASB has issued an Exposure Draft that proposes changes to address stakeholders’ concerns about the application of IPSASs to public sector entities.  Canadian stakeholders are encouraged to provide their comments to IPSASB by November 30, 2015.

PSA Discussion Group – Report on May 7, 2015 Meeting
August 4, 2015. Read the report for details about the discussions at the Group’s most recent meeting.

PSAB Matters Article – When Loans Are Really Grants
July 30, 2015. This article provides an overview of Section PS 3050, Loans Receivable.

Message from the Chair – July 2015
July 8, 2015. PSAB’s Chair, Rod Monette, highlights discussions held at the Board’s June 2015 meeting and other topics.

CPA Magazine Standards Speak – Public Sector Accounting Board Reaches for the Stars
June 5, 2015. In the May issue, PSAB Chair, Rod Monette, says because the business of standard setting has become more complex, the Board’s obligation to reach out and engage the public and its stakeholders is more important than ever.

Basis for Conclusions – Assets – Section PS 3210
June 1, 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 Draft and indicates how the Board dealt with the issues raised.

Basis for Conclusions – Contingent Assets – Section PS 3320
June 1, 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 Draft and indicates how the Board dealt with the issues raised.

Basis for Conclusions – Contractual Rights – Section PS 3380
June 1, 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 Draft and indicates how the Board dealt with the issues raised.

Basis for Conclusions – Restructuring Transactions – Section PS 3430
June 1, 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 Draft and Statement of Principles.

Submit an Issue – PSA Discussion Group
May 26, 2015. The next meeting of the Group will be held in Toronto on October 27, 2015. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by August 24, 2015.

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