Upcoming PSA Discussion Group Meeting

Individuals are encouraged to submit issues relating to the application of the CPA Canada Public Sector Accounting (PSA) Handbook. Meetings are open to the public and recorded, but portions may be held in camera at the discretion of the Chair.

Date: March 15, 2017 – 8:30 am to 3:30 pm
Location: Chartered Professional Accountants of Canada
9th Floor, Ontario and Quebec Rooms
277 Wellington Street West
Toronto ON M5V 3H2
Public observation: Complete the Observer Registration Form
Read the Guidelines for Observers


The topics the PSA Discussion Group plans to discuss are outlined below. Although current at the date prepared (February 28, 2017), this agenda is subject to change.

Section 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.

Section 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.

Section PS 2600:  Foreign Currency Debt – Rates and Hedges

  • Consider selected issues relating to foreign currency denominated debt for government departments and organizations.


Martha Jones Denning, CPA, CA
Principal, Public Sector Accounting Board
Phone: +1 (416) 204-3288
Email: mjonesdenning@cpacanada.ca