Standards for Public Sector Entities
Volunteer Opportunity – PSA Discussion Group
May 26, 2017. PSAB is currently seeking a member for its Public Sector Accounting Discussion Group from the local government finance community. If you are interested, please submit a resumé by June 23, 2017.
PSAB 2017-2020 Strategic Plan – Our Journey Forward
May 24, 2017. Read our new three-year strategic plan, and see how our strategy continues to put stakeholders top of mind.
PSAB Exposure Draft – Revenue, Proposed Section PS 3400
May 1, 2017. PSAB has issued an Exposure Draft that proposes a framework describing two categories of revenue – exchange and unilateral. Stakeholders are encouraged to submit their comments, on the form provided, by August 15, 2017.
Submit an Issue – PSA Discussion Group - November 17, 2017
May 1, 2017. The next meeting of the Group will be held in Toronto on November 17, 2017. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by September 15, 2017.
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.