Standards for Public Sector Entities


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.

Message from the Chair – November 2016
November 18, 2016. PSAB’s Chair, Rod Monette, highlights discussions held at the Board’s September 2016 meeting and other topics.

Volunteer Opportunity – PSA Discussion Group
October 20, 2016. PSAB is seeking members for its Public Sector Accounting Discussion Group. If you are interested, please submit a resumé by November 3, 2016.

Rate-regulated Activities – AcSB Staff Research Paper
September 15, 2016. A paper examining the decision-usefulness of financial information that reflects the economics of rate-regulated activities will be discussed at upcoming meetings of the AcSB, the International Forum of Accounting Standard Setters, and the Accounting Standards Advisory Forum (ASAF).  Register to hear the ASAF discussion on September 29, 2016.

PSAB Matters Article – Progress on our Employment Benefits Project
August 26, 2016. Stay informed on our Employment Benefits project and upcoming opportunities to share your views.

PSAB Matters Article – Staying the Course on Government Transfers
August 26, 2016. This article discusses our rationale to stay the course on Section PS 3410, Government Transfers.

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