Standards for Public Sector Entities
PSA Discussion Group – Report on March 15, 2017 Meeting
April 19, 2017. Read the report for details about the discussions at the Group’s most recent meeting.
IPSASB Consultation Paper – Financial Reporting for Heritage in the Public Sector
April 18, 2017. IPSASB has issued a Consultation Paper that discusses whether heritage items meet the definition of an asset and whether they can be measured and recognized in the financial statements. Canadian stakeholders are encouraged to provide their comments to IPSASB by September 30, 2017.
Message from the Chair – April 2017
April 7, 2017. PSAB’s Chair, Rod Monette, highlights discussions held at the Board’s March 2017 meeting and other topics.
Webinar – Explore PSAB’s Exposure Draft on Revenue
April 5, 2017. Tune in to this webinar on June 26, 2017 (English) or June 27, 2017 (French) to learn about PSAB’s new Exposure Draft on revenue. We outline proposals regarding recognition, measurement, and disclosure of revenue.
PSA Discussion Group – Report on November 18, 2016 Meeting
March 27, 2017. Read the report for details about the discussions at the Group’s November 2016 meeting.
Exposure Draft – Asset Retirement Obligations, Proposed Section PS 3280
March 9, 2017. PSAB has issued an Exposure Draft that proposes a new standard on asset retirement obligations. Stakeholders are encouraged to submit their comments, on the form provided, by June 15, 2017.
Webinar – Explore PSAB’s Exposure Draft on Asset Retirement Obligations
February 3, 2017. Tune in to this webinar on April 6, 2017 (English) or April 13, 2017 (French) to learn about PSAB’s new Exposure Draft on asset retirement obligations. We outline proposals regarding recognition, measurement, presentation and disclosure of obligations associated with the retirement of tangible capital assets.
PSAB Matters Article – Actuarial Gains and Losses: To Defer or Not to Defer?
February 2, 2017. Whether actuarial gains and losses should continue to be deferred and amortized is a subject of debate in the Canadian public sector. Read this article for the arguments and find out how you can participate in this debate and influence PSAB’s deliberations on this issue.
Message from the Chair – January 2017
January 27, 2017. PSAB’s Chair, Rod Monette, highlights discussions held at the Board’s December 2016 meeting and other topics.
Submit an Issue – PSA Discussion Group
December 7, 2016. The next meeting of the Group will be held in Toronto on March 15, 2017. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by January 31, 2017.
Webinar – Employment Benefits Project Update and Invitation to Comment on Deferral Provisions
December 6, 2016. Tune in to this webinar on January 30, 2017 (English) or January 31, 2017 (French) to get the latest information on PSAB’s Employment Benefits project, including information on the Invitation to Comment, “Employment Benefits: Deferral Provisions in Sections PS 3250 and PS 3255.”
Invitation to Comment – Employment Benefits: Deferral Provisions in Sections PS 3250 and PS 3255
November 25, 2016. PSAB has issued an Invitation to Comment to seek stakeholder input before forming its preliminary views on the deferral provisions in the employment benefits standards. Stakeholders are encouraged to submit their responses, on the form provided, by March 3, 2017.