Search Past PSA Discussion Group Meeting Topics

Search and sort the table below to find out if the PSA Discussion Group discussed a topic that you need information about.

See Archived Meeting Reports for specific PSA Discussion Group meetings.



Date Section Description Report
2016-11-18 Introduction, PS 1300 Scope of the Public Sector
  • Consider how to apply the Introduction to Public Sector Accounting Standards in determining the standards to be applied by not-for-profit-organizations
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2016-11-18 Introduction, PS 1300 Whether an Investment Holding Company Can Be a Government Business Enterprise
  • Consider the nature of an investment holding company in the public sector and if it can meet the definition of a government business enterprise
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2015-01-15 N/A Standard Setting in the Public Interest
  • Consider what constitutes the scope and characteristics of the public interest.
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2015-10-27 N/A Standard Setting in the Public Interest
  • Review a draft public interest framework for PSAB.
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2016-11-18 PS 1000,
PS 1201
Recognition Prohibitions and Early Intervention Investments
  • Consider whether early intervention investments can be recognized as assets in public sector financial statements
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2016-11-18 PS 1000,
PS 1201
Recognition Prohibitions and Urban Forests
  • Consider whether urban forests can be recognized as assets in public sector financial statements
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2016-03-03 PS 1000,
PS 1300
Definition of Government in Relations to First Nations Trusts
  • Consider the definition of government in relation to First Nations Trusts in applying the requirements of Section PS 1300.
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2016-03-03 PS 1000,
PS 3100,
PS 3200,
PS 3210
Endowments – Selected Issues
  • Consider different views on the recognition of endowments in the financial statements of government not for profit organizations that use the PSA Handbook without the PS 4200 series in preparing their financial statements.
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2014-01-07 PS 1201 Reporting on Financial Position by a Governmental Unit
  • Consider different views on presenting net debt and a statement of changes in net debt by a governmental unit.
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2014-01-07 PS 1201 Presentation of Budget Information
  • Consider different views on basing the budget figures presented by a governmental unit on those originally planned.
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2015-01-15 PS 1201 Presentation of Budget Information
  • Consider issues that may arise when presenting a comparison of the results for the accounting period with those originally planned.
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2015-05-07 PS 1201 The Term “Net Debt”
  • Consider alternatives to the term “net debt”.
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2014-05-06 PS 1201 PS 1300 PS 2601 PS 3450 Presentation of Remeasurement Gains and Losses
  • Consider the circumstances of an organization that controls an investment corporation and has adopted IFRS.
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2017-03-15 PS 1300 Trusts and Holding Companies – Economic Substance
  • Consider the economic substance of trusts and holding companies for the purposes of applying Section PS 1300.
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2014-01-07 PS 2120 Adjustments Made in a Period Subsequent to Identification of an Accounting Error
  • Consider the reporting implications when an adjustment is recorded in a period subsequent to identification of an accounting error.
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2014-01-07 PS 2510 PS 3230
Presenting Debt Obligations of a Government Business Enterprise
  • Consider different views on presenting debt obligations issued by a government on behalf of a governmental unit that subsequently becomes a government business enterprise.
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2017-03-15 PS 2600 Foreign Currency Debt – Rates and Hedges
  • Consider selected issues relating to foreign currency denominated debt for government departments and organizations.
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2016-11-18 PS 3060 Shared Control
  • Consider the application of guidance on determining shared control in relation to government partnerships
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2014-05-06 PS 3070 Modified Equity Method – Implementing New Accounting Standards
  • Consider different views on accounting changes arising from the implementation of new accounting standards by a government business enterprise.
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2015-10-27 PS 3150 Acquisition and Development of Software Associated with Cloud Computing
  • Consider alternative ways to account for software associated with cloud computing.
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2015-10-27 PS 3200, PS 3250, PS 3255 Vacation Paid in the Year of Retirement
  • Consider different views of accounting for vacation paid in the year of retirement.
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2015-05-07 PS 3200 and PS 3260 Remediation Obligations
  • Consider different views on the application of Section PS 3260.
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2013-09-05 PS 3230 Long-Term Debt
  • Consider the presentation of sinking funds associated with government debt issued specifically on behalf of a government business enterprise.
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2014-05-06 PS 3250 “Shared-Risk” Retirement Benefit Arrangements
  • Consider different views on the classification of retirement benefit arrangements with “shared risk” characteristics.
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2015-01-15 PS 3250 “Shared-Risk” Retirement Benefit Arrangements
  • Consider different views on the measurement of the accrued benefit obligation when retirement benefit arrangements have “shared-risk” characteristics.
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2014-01-07 PS 3260 Determining When Assets Are “No Longer in Productive Use”
  • Consider whether sites currently in productive use are accounted for in accordance with Section PS 3260 and different views on “productive use”.
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2015-10-27 PS 3260 Liability for Contaminated Sites
  • Consider different views on the recognition of a liability for remediation of a contaminated site for sites that have not been tested for contamination.
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2013-09-05 PS 3410 Government Transfers
  • Consider whether the authority to pay is a requirement to record a transfer liability.
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2013-09-05 PS 3410 Government Transfers
  • Consider indicators of when the actions and communications of a transfer recipient evidence little or no discretion to avoid a liability.
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2013-09-05 PS 3410 Government Transfers
  • Consider whether a liability arises due to stipulations associated with a government transfer that requires the acquisition and use of tangible capital assets.
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2014-05-06 PS 3410 Constructive Obligations and Transfers Expense
  • Consider different views on the recognition of an expense by a transferring government.
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2015-05-07 PS 3410 Gas Tax Agreements
  • Consider different views on accounting by municipalities and government organizations, for gas tax funding under new federal agreements.
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2017-03-15 PS 3410 Authority to Pay and Transfer Receivables
  • Consider whether there are varying interpretations of the need to have the authority to pay before a transfer receivable is recognized.
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2016-03-03 PS 3450 Section PS 3450 vs. IFRS 9 vs. ASPE – A Presentation on Financial Instruments
  • Consider a presentation that contrasts these standards and discuss their differences.
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2016-03-03 PSA Handbook Professional Judgment
  • Consider the need for guidance on the making and documentation of professional judgments.
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2015-05-07 PSG 2 Contractual Obligations
  • Consider use of the term “contractual obligations” in describing matters to be disclosed.
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2015-01-15 SORPs The Value of Statements of Recommended Practice (SORPs)
  • Consider how SORPs support reporting on the performance of public sector entities.
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2013-09-05 various 2012-2013 Financial Statements
  • The application of new Handbook Sections.
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Disclaimer: The documents included in this searchable table were prepared by the staff of the Public Sector Accounting Board (PSAB), based on discussions that occurred at PSA Discussion Group meetings, and do not reflect any subsequent developments. 

The Group’s discussions and Reports on Meetings do not constitute official pronouncements or authoritative guidance.  Comments made in relation to the application of the PSA Handbook do not purport to be conclusions about acceptable or unacceptable application of the PSA Handbook.  Only PSAB can make such a determination.