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Public Sector Accounting Standards

Public Sector Accounting Discussion Group

About the Discussion Group

The Public Sector Accounting Board (PSAB) established the Public Sector Accounting Discussion Group as a regular public forum at which issues relating to public sector financial reporting can be discussed.

 

 

 

Staff Contact(s)

Jean Goguen, CPA, CMA Principal, Public Sector Accounting Board

Search Past Meeting Topics

Use our searchable database to find out if the Public Sector Accounting Discussion Group has discussed a topic that you need information about! 

Submit an Issue

The next meeting of the Group will be held virtually on June 8, 2023, and will be accessible via livestream in English and through simultaneous translation in French. The deadline to submit issues for the meeting is April 17, 2023.

Purpose

The purpose of the Group is to assist PSAB regarding issues arising on the application of the CPA Canada Public Sector Accounting (PSA) Handbook, as well as other issues of concern with respect to public sector financial reporting, including emerging issues and any issues on which PSAB seeks advice. However, the Group will not issue pronouncements, other communications, or offer interpretations of standards. The Group will also gather information in order to advise PSAB on priorities and possible agenda items for its consideration.

Meetings

The Discussion Group expects to meet two times a year. The Discussion Group will consider the need for a third meeting if a high volume of submissions is received. A summary of the discussions will be published following meetings.

Members of the public are encouraged to submit issues for consideration by the Group. 

The public is invited to observe the discussion of items on the agenda.

 

Meeting & event summaries

See all meetings & events summaries
June 8, 2023

Now Available! Meeting Report from PSA Discussion Group Meeting – June 8, 2023

At its June meeting, the Group discussed the impacts of rising inflation and economic environment on financial reporting, public sector considerations for the Auditor’s reporting on Going Concern, and more. Read the Meeting Report for full details.

January 5, 2023

Now Available! Meeting Report from PSA DG Meeting – November 10, 2022

Topics discussed include cloud computing, carbon credits, statement of cash flows, Public Sector Accounting (PSA) Handbook issue, and more. Read the Meeting Report for full details.

June 29, 2022

Now Available! Meeting Report from PSA DG Meeting – May 12, 2022

At its May 2022 meeting, the Group discussed International Public Sector Accounting Standards Board’s (IPSASB) Consultation Paper on Sustainability Reporting, Climate-related Issues including considerations under Public Sector GAAP and SORPs, and General Application Standards. Read the Meeting Report for full details.

November 12, 2021

Now Available! Meeting Report from PSA DG Meeting – November 12, 2021

Topics discussed included the recognition of embedded derivatives as part of implementing Section PS 3450, as well as the emerging issue involving accounting for natural capital.

May 10, 2021

Now Available! Meeting Report from PSA DG Meeting — April 8, 2021

Topics discussed included issues in applying the modified retroactive transition method for Asset Retirement Obligations, Section PS 3280 to a building with asbestos and to a fully depreciated asset still in productive use. The Group also discussed the reporting model exposure draft proposal to split liabilities into financial and non-financial categories, and PSAB’s proposed approach to its GNFP Strategy in Consultation Paper II.

November 20, 2020

Now Available! Meeting Report from PSA DG Meeting — November 20, 2020

Topics discussed included the private sector counterparts aspect of the government not-for-profit organization (GNFPO) definition, determining when for-profit activities of a GNFPO may impact its classification as such, and an emerging issues roundtable offering suggestions for PSAB to consider.

July 17, 2020

Now Available! Meeting Report from PSA DG Meeting — July 17, 2020

Topics included cloud computing arrangements that are services and first-time consolidation of a governmental unit when there is a change in control.

November 15, 2019

Now Available! Meeting Report from PSA DG Livestreamed Meeting — November 15, 2019

Topics discussed were government business enterprises, user fees versus taxes, climate change and sustainable finance, and PSAB’s GNFP Consultation Paper. Read the report 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.

November 19, 2018

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.

June 4, 2018

PSA Discussion Group – Report on June 4, 2018 Livestreamed Meeting

Read the report for details about the discussions of: PSAB’s conceptual framework and reporting model proposals, public liability claims, municipal off-site lot levies, and PSAB’s decision model for choosing a new international strategy.

November 17, 2017

PSA Discussion Group – Report on November 17, 2017 Livestreamed Meeting

Read the report for details about the discussions of: green infrastructure, restructuring transactions, the consolidation of entities using IFRS® Standards for leases, and social impact bonds.

March 15, 2017

PSA Discussion Group – Report on March 15, 2017 Meeting

Read the report for details about the discussions at the Group’s most recent meeting.

November 18, 2016

PSA Discussion Group – Report on November 18, 2016 Meeting

Read the report for details about the discussions at the Group’s November 2016 meeting.

June 24, 2016

PSA Discussion Group – Report on March 3, 2016 Meeting

Read the report for details about the discussions at the Group’s most recent meeting.

February 3, 2016

PSA Discussion Group – Report on October 27, 2015 Meeting

Read the report for details about the discussions at the Group’s most recent meeting.

August 4, 2015

PSA Discussion Group – Report on May 7, 2015 Meeting

Read the report for details about the discussions at the Group’s most recent meeting.

April 21, 2015

PSA Discussion Group – Report on January 15, 2015 Meeting

Read the report for details about the discussions at the Group’s most recent meeting.

July 7, 2014

PSA Discussion Group – Report on May 6, 2014 Meeting

Read the report for details about the discussions at the Group’s most recent meeting.

March 17, 2014

PSA Discussion Group – Report on January 7, 2014 Meeting

Read the report for details about the discussions at the Group’s most recent meeting.

November 5, 2013

PSA Discussion Group – Report on September 5, 2013 Meeting

Read the report for details about the discussions at the Group’s most recent meeting.

Members and Participants

The Group consists of:

  • a Chair; and
  • individuals with a range of backgrounds and experience, including preparers, users and auditors of government and government organization financial reports prepared in accordance with the PSA Handbook. 

Members have an in-depth knowledge of the PSA Handbook and are aware of the challenges that application of PSA Handbook standards are creating in public sector financial reporting.

Appointments are generally for a three-year term. 

In addition to members, PSAB’s Chair and the Director, Public Sector Accounting, attend the Group’s meetings. Others may be invited to participate in meetings on an ad hoc basis to contribute to discussions on particular issues. An individual who submits an issue can participate in the Group’s discussion of that issue.

Martin Boucher

CPA
PricewaterhouseCoopers
Montréal, QC
Chair

Caroline Davis

FCPA, FCA
West Vancouver, BC
Member(s)

Gillian Andrews

CPA, CA
St. John's, NL
Member(s)

Helen Bernice Bobiwash

FCPA, FCMA
Helen Bobiwash, CPA
Naughton, ON
Member(s)

Julie Charron

CPA auditrice
Treasury Board of Canada Secretariat
Ottawa, ON
Member(s)

Justin Melnyk

Nova Scotia Department of Finance
Halifax, NS
Member(s)

Lana Dar

CPA, CA
Office of the Auditor General of Canada
Vancouver, BC
Member(s)

Lorrie Schmalenberg

CPA, CGA
City of Regina
Regina, SK
Member(s)

Marie-Soleil Tremblay

FCPA auditrice
École nationale d'administration publique
Québec, QC
Member(s)

Paul Martin

FCPA, FCA
Department of Finance, Government of New Brunswick
Fredericton, NB
Member(s)

Robert Siddall

FCPA, FCA Member(s)

Sayja Barton

CPA, CA
Toronto, ON
Member(s)

Suzie Gignac

CPA, CA
Ernst & Young
Ottawa, ON
Member(s)

Rod Monette

FCPA, FCA Honorary Member