PSAB

Public Sector Accounting Board

About PSAB

The Public Sector Accounting Board (PSAB) was created to serve the public interest by establishing accounting standards for the public sector. We also provide guidance for financial and other performance information reported by the public sector.

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Upcoming meeting & events

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March 21-22, 2019 PSAB Meeting Agenda – March 21-22, 2019 09:00 – 17:00 Toronto, ON

At its upcoming meeting, the Board will discuss number of topics including, Conceptual Framework and Reporting Model, International Strategy, Government Not-for-Profit Strategy, and others. Read the agenda for full details.

April 26, 2019 Join us on April 26, 2019 – Public Sector Accounting Discussion Group Meeting 8:30 AM-3:30 PM EST Toronto, ON

The April 26, 2019 Public Sector Accounting Discussion Group meeting is open for in-person or livestreamed observation registration! Agenda details and exclusive observer notes coming soon!

Meeting & event summaries

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January 16, 2019 PSA Discussion Group – Report on November 19, 2018 Livestreamed Meeting

Read the report for details about the discussions of contractual rights, accounting for Indigenous government business enterprises, green infrastructure and PSAB’s reporting model proposals.

September 27-28, 2018 Decision Summary – September 27-28, 2018

At its recent meeting, the Board discussed, reviewed, and made decisions on a number of topics, including Employment Benefits, Financial Instruments, Public Private Partnerships, and Government Not-for-Profit Strategy.

June 21-22, 2018 Decision Summary – June 21-22, 2018

At its recent meeting, the Board discussed, reviewed, and made decisions on a number of topics, including Employment Benefits, Financial Instruments, Public Private Partnerships, Revenue, and Government Not-for-Profit Strategy.

News

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April 26, 2019 Meeting
Join us on April 26, 2019 – Public Sector Accounting Discussion Group Meeting

The April 26, 2019 Public Sector Accounting Discussion Group meeting is open for in-person or livestreamed observation registration! Agenda details and exclusive observer notes coming soon!

March 21-22, 2019 Meeting
PSAB Meeting Agenda – March 21-22, 2019

At its upcoming meeting, the Board will discuss number of topics including, Conceptual Framework and Reporting Model, International Strategy, Government Not-for-Profit Strategy, and others. Read the agenda for full details.

January 31, 2019 Document for Comment
Exposure Draft, Financial Instruments – Narrow Scope Amendments

In this exposure draft, PSAB proposes changes to the accounting treatment of a bond repurchase, simplification of how a government consolidates the accounts of organizations already reporting on a fair value, and several minor improvements and clarifications to the standard. Respond to us on our proposals by May 1, 2019