Reference Materials

PDF      Webpage       Podcast       Video video icon  

Videos

video iconVideo: Reviewing our International Strategy (English only)
(6 minutes | PSAB staff | 2018)
pdf symbolRead the accompanying script

 

In Brief: Podcasts

podcast iconIn Brief Podcast: Asset Retirement Obligations (English only)
(4 minutes | PSAB staff | 2018)
pdf symbolRead the accompanying script

  

podcast iconIn Brief Podcast: PSAB’s May 2018 release of documents for comment on its Conceptual Framework, Reporting Model and International Strategy proposals (English only)
            (6 minutes | PSAB staff | 2018)
pdf symbolRead the accompanying script

    

In Brief Documents

pdf symbolIn Brief: Invitation to Comment, Employment Benefits: Non-traditional Pension Plans
(9 pages | PSAB staff | 2018)

pdf symbolIn Brief: Asset Retirement Obligations, Section PS 3280
(10 pages | PSAB staff | 2018)

pdf symbolIn Brief: PSAB’s Recent Decision on Financial Instruments – Subsequent Issues
(5 pages | PSAB staff | 2018)

pdf symbolIn Brief: Statement of Concepts, “A Revised Conceptual Framework for the Canadian Public Sector”
(16 pages | PSAB staff | 2018)

pdf symbolIn Brief: Statement of Principles, “A Revised Reporting Model for the Canadian Public Sector”
(16 pages | PSAB staff | 2018)

pdf symbolIn Brief: How the  proposals for a revised conceptual framework and reporting model consider the needs of Indigenous governments
(11 pages | PSAB staff | 2018)

pdf symbolIn Brief: How the proposals for a revised conceptual framework and reporting model consider the needs of government not-for-profit organizations
(10 pages | PSAB staff | 2018)

pdf symbolIn Brief: Consultation Paper, “Reviewing PSAB’s Approach to International Public Sector Accounting Standards”
(6 pages | PSAB staff | 2018)

In Brief: Invitation to Comment, Employment Benefits: Discount Rate Guidance in Section PS 3250
(10 pages | PSAB staff | 2017)

In Brief: Statement of Principles, Public Private Partnerships
(7 pages | PSAB staff | 2017)

Feedback Statement

Post-implementation Review: Section PS 3410, Government Transfer
(20 page | PSAB staff | 2016)

Articles

Employment Benefits Discount Rate: Any Case for a Current Rate?
(1 page | PSAB staff | 2018)

Employment Benefits Discount Rate: Anything Wrong with Expected Return on Plan Assets?
(1 page | PSAB staff | 2018)

Is There a Right Way to Measure the Time Value of Money?
 (1 page | PSAB staff | 2017)

Results of 2016 Stakeholder Survey
 (1 page | PSAB staff | 2017)

Actuarial Gains and Losses: To Defer or Not to Defer?
 (1 page | PSAB staff | 2017)

Progress on our Employment Benefits Project
(1 page | PSAB staff | 2016)

Staying the Course on Government Transfers
(1 page | PSAB staff | 2016)

Investments in Government Business Enterprises
(1 page | PSAB staff | 2016)