Standards for Public Sector Entities


Basis for Conclusions – Amendments to the Introduction
December 1, 2014. 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.

PSAB Meeting Agenda – December 15-16, 2014
December 1, 2014. A summary of topics for discussion.

PSAB Matters – November 2014
November 27, 2014. The November 2014 issue of this enewsletter includes a message from the Chair, an article on transition to the Financial Instruments standard, and other articles relevant to public sector stakeholders.

IASB Roundtable – Stakeholders’ Views Sought on a Discussion Paper on Reporting the Financial Effects of Rate Regulation
November 17, 2014. The AcSB is hosting an IASB roundtable on December 12, 2014 to seek input on the IASB’s Discussion Paper. Register to attend the roundtable to share your views.

Volunteer Opportunity – PSA Discussion Group
November 4, 2014. PSAB is currently seeking members for its Public Sector Accounting Discussion Group.  If you are interested, please submit a resumé by January 19, 2015.

Request for Information – Post-Implementation Review: Section PS 3410, Government Transfers
November 3, 2014.  PSAB has issued a Request for Information to gather information about stakeholders’ experience in the implementation and ongoing application of Section PS 3410. Stakeholders are encouraged to submit their responses, on the form provided, by May 15, 2015.

Exposure Draft – Financial Instruments: Transition
October 10, 2014. PSAB has issued an Exposure Draft clarifying aspects of the scope of application, and adding new guidance and transitional provisions to Section PS 3450, Financial Instruments. Stakeholders are encouraged to submit their comments, on the form provided, by January 15, 2015.

IASB Discussion Paper – Reporting the Financial Effects of Rate Regulation
September 22, 2014. The IASB has issued a Discussion Paper exploring what information about rate-regulated activities is most useful to users of financial statements and the possible approaches to reporting the financial effects of rate regulation. Canadian stakeholders are encouraged to submit their comments to the IASB by January 15, 2015.

IPSASB Consultation Paper – The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities
September 4, 2014. IPSASB has issued a Consultation Paper to seek comments on the applicability of IPSASs to government business enterprises and other public sector entities. Canadian stakeholders are encouraged to provide their comments to IPSASB by December 31, 2014.

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.

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