Reference Materials

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Feedback Statement

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

PSAB Matters Articles

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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)

Partnerships with Common Goals
(1 page | PSAB staff | 2015)

When Loans Are Really Grants
(1 page | PSAB staff | 2015)

Valuing Portfolio Investments
(1 page | PSAB staff | 2015)

Disclosing Segment Information Enhances Transparency and Accountability
(1 page | PSAB staff | 2015)

PSAB Matters – Past Issues

Please note: PSAB Matters is no longer disseminated. Get PSAB Matters articles by subscribing to The Standard, our weekly enewsletter that is tailored to the topics that interest you!

November 2014
(14 pages | PSAB staff | 2014)

August 2014
(11 pages | PSAB staff | 2014)

20 Question Series

20 Questions About Government Financial Reporting
(36 pages | PSAB staff | 2003)

20 Questions About the Government Reporting Entity
(34 pages | PSAB staff | 2003)

Adopting Public Sector Accounting Standards

Adopting Public Sector Accounting Standards
(1 page | PSAB staff | 2010)

Determining an Organization’s Basis of GAAP
(1 page | PSAB staff | 2011)

Other Articles

CPA Magazine Standards Speak – Why the PSA Discussion Group Matters
(1 page | CPA magazine | 2015)

CPA Magazine Standards Speak – Public Sector Accounting Board Reaches for the Stars
(1 page | CPA magazine | 2015)

CPA Magazine Standards Speak – Why PSAB Matters
(1 page | CPA magazine | 2015)

CPA Magazine Standards Speak – Canada’s Public Sector Financial Reporting: A Look at Pensions
(1 page | CPA magazine | 2014)

 Non-Authoritative Guidance

Guide to Accounting for and Reporting Tangible Capital Assets
(107 pages | PSAB staff | 2007)

Public Performance Reporting: Guide to Preparing Public Performance Reports
(17 pages | PSAB staff | 2007)

Summary Comparisons

Summary Comparison of CICA Public Sector Accounting Handbook and CICA Handbook — Accounting
(45 pages | PSAB staff | 2011)

Summary Comparison of the PS 4200 series and other Standards in the CICA Public Sector Accounting Handbook 
(10 pages | PSAB staff | 2011)

 Other Reference/Publications

Financial Reporting by First Nations
(130 pages | PSAB study group | 2008)

 

 

*Non-authoritative guidance published by CPA Canada regarding the application of accounting and auditing standards is neither produced nor endorsed by any of Canada’s accounting or auditing standards boards.