Standards for Public Sector Entities

WHAT'S NEW

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.

IPSASB Consultation Paper – Public Sector Specific Financial Instruments
August 11, 2016. IPSASB has issued a Consultation Paper that considers the issues related to public sector specific financial instruments and possible approaches to accounting for them. Canadian stakeholders are encouraged to provide their comments to IPSASB by December 31, 2016.

PSAB Matters Article – Investments in Government Business Enterprises
January 21, 2016. Get an overview of Section PS 3070, Investments in Government Business Enterprises, which establishes how an entity should account for its investments in government business enterprises. 

PSAB Matters Article – Partnerships with Common Goals
November 17, 2015. Get an overview of Section PS 3060, Government Partnerships, which establishes how an entity should account for its interest in partnerships.

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