Upcoming PSA Discussion Group Meeting
Individuals are encouraged to submit issues relating to the application of the CPA Canada Public Sector Accounting (PSA) Handbook or emerging issues in public sector financial reporting. Meetings are open to the public and livestreamed. Meeting recordings will be available for one week after each meeting to registered livestream observers. Portions of a meeting may be held in camera at the discretion of the Chair.
|Date:||November 19, 2018|
|Location:||Chartered Professional Accountants of Canada
9th Floor, Quebec and Ontario Rooms
277 Wellington Street West
Toronto ON M5V 3H2
|Submit an Issue:||Read the Submission Requirements
Submit by September 25, 2018
|In-person observation:||Read the Guidelines for In-Person Observers
Complete the In-person Observer Registration Form
|Livestream observation:||Read the Guidelines for Livestream Observers
Complete the Livestream Observer Registration Form
For CPAs: This meeting may be eligible for Continuing Professional Development (CPD) hours. We encourage you to connect with your CPA provincial body regarding potential CPD hours.
Section PS 3380: Contractual Rights
- Consider whether various scenarios meet the definition of contractual rights that should be disclosed.
Section PS 3070: Accounting for Indigenous Government Business Enterprises
- Consider five issues relating to accounting for government business enterprises in the financial statements of Indigenous governments.
Sections PS 1000 and 3150: Green Infrastructure - Further Issues
- Consider further issues in accounting for green infrastructure in public sector financial statements.
Reporting Model – Statement of Principles
- Consider the merits of a key proposed aspect of the proposed reporting model: the possible recognition of some revenue and expense arising in a period outside of the period’s surplus/deficit – directly in a component of net assets or net liabilities.
Martha Jones Denning, CPA, CA
Principal, Public Sector Accounting Board
Phone: +1 (416) 204-3288