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 meetings & events

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Meeting & event summaries

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June 20-21, 2019 PSAB Decision Summary – June 20-21, 2019

At its recent meeting, the Board discussed, reviewed and made decisions on number of topics, including Conceptual Framework and Reporting Model, Public Private Partnership and 2018-2019 Annual Improvements. Read the summary for full details.

May 29, 2019 Now Available! Meeting Report from PSA DG Livestreamed Meeting — April 26, 2019

Topics discussed were Purchased intangibles, developer agreements, international strategy, contractual rights, taxes levied for specific purposes, and more. Read the report for full details.

March 21-22, 2019 PSAB Decision Summary – March 21-22, 2019

At its recent meeting, the Board discussed, reviewed, and made decisions on number of topics, including International Strategy, Government Not-for-Profit Strategy, and liability for contaminated sites. Read the summary for full details on what was discussed.

News

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November 4, 2019 News
Submit an Issue – PSAB Annual Improvements

Did you know you can provide PSAB with information on minor Handbook issues at any time? Review the submission requirements, and how PSAB will address them through its annual improvements process!

November 1, 2019 Resource
In Brief – Public Private Partnerships Exposure Draft

Read this plain and simple overview of PSAB’s proposed accounting treatment for public private partnerships. Learn how the specific scope, recognition, measurement, presentation, and disclosure requirements could have a significant impact in the public sector.

November 1, 2019 Document for Comment
Exposure Draft, Public Private Partnerships

In this Exposure Draft, PSAB proposes specific scope, recognition, measurement, presentation, and disclosure requirements for public private partnerships. This proposed guidance will have a significant impact in the public sector. Read and respond to the exposure draft before February 29, 2020.