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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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 at the Group’s most recent meeting, including: 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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January 16, 2019 Meeting Summary
PSA Discussion Group – Report on November 19, 2018 Livestreamed Meeting

Read the report for details about the discussions at the Group’s most recent meeting, including: contractual rights, accounting for Indigenous government business enterprises, green infrastructure and PSAB’s reporting model proposals.

January 7, 2019 Meeting, Public Sector Accounting Standards
Decision Summary – December 13-14, 2018

At its recent meeting, the Board discussed, reviewed, and made decisions on a number of topics, including Financial Instruments, and Annual Improvements.

December 14, 2018 Resource
In Brief – Asset Retirement Obligations and Liability for Contaminated Sites — determining which standard should be applied

PSAB’s new standard on Asset Retirement Obligations, Section PS 3280, was issued in August 2018. Read this plain and simple overview explaining the differences between Section PS 3280 and Section PS 3260, and when to apply each standard.