Basis for Conclusions

CPA Canada Public Sector Accounting Handbook

Amendments to the Introduction 
(8 pages | December 2014)

Section PS 1201

Financial Statement Presentation 
(6 pages | July 2011)

Section PS 2125

First-time Adoption by Government Organizations: Transitional Provisions 
(3 pages | May 2013)

Section PS 2125

First-time Adoption by Government Organizations 
(10 pages | August 2010)

Section PS 2200

Related Party Disclosures
(15 pages | March 2015)

Section PS 2601

Foreign Currency Translation 
(8 pages | July 2011)

Section PS 3041

Portfolio Investments 
(5 pages | April 2012)

Section PS 3210

Assets
(9 pages | June 2015)

Section PS 3320

Contingent Assets
(7 pages | June 2015)

Section PS 3380

Contractual Rights
(9 pages | June 2015)

Section PS 3410

Government Transfers 
(10 pages | April 2011)

Section PS 3420

Inter-Entity Transactions
(15 pages | March 2015)

Section PS 3430

Restructuring Transactions
(17 pages | June 2015)

Sections PS 2601 and PS 3450

Financial Instruments: Transitional Provisions 
(5 pages | September 2012)

Section PS 3450

Financial Instruments 
(16 pages | July 2011)

Section PS 3510

Tax Revenue 
(12 pages | March 2010)

Sections PS 4200 to PS 4270

Accounting Standards that Apply Only to Government Not-for-Profit Organizations 
(9 pages | December 2010)

Amendments Arising from the Adoption of IFRSs: Withdrawal of Section PS 3800 and Removal of Appendix B from the Introduction 
(8 pages | June 2010)