PSAB Meeting Agenda – September 26-27, 2019

Meeting Details


September 26-27, 2019


9:00 AM - 5:00 PM


CPA Canada
277 Wellington Street West
Toronto Ontario M5V 3H2

Staff Contact(s)

Ali Ahmed, CPA, CGA, FCCA (UK)

Principal, Public Sector Accounting Board

The topics the Public Sector Accounting Board (PSAB) plans to discuss, in addition to routine updates, and anticipated actions, if any, are outlined below. Although current at the date prepared (September 10, 2019), this agenda is subject to change.

Standards for Public Sector Entities

Conceptual Framework and Reporting Model

Review the detailed feedback related to the following chapters of the Statement of Concepts, “A Revised Conceptual Framework for the Canadian Public Sector

  • Chapter 3, Financial Reporting Objective
  • Chapter 4, Role of Financial Statements
  • Chapter 5, Financial Statement Foundations
  • Chapter 7, Qualitative Characteristics of Financial Information and the Related Considerations
  • Chapter 9, Recognition and Measurement

Review the revised Chapters 3, 4, 5, 7, and 9 that would be part of the exposure draft for a revised conceptual framework and the accompanying basis for conclusions document.

Public Private Partnership

  • Discuss and approve the Public Private Partnerships exposure draft and basis for conclusion.

Narrow Scope Amendment – Purchased Intangibles

  • Discuss the draft exposure draft and basis for conclusions.  

Employee Benefits

  • Receive summary of responses to three invitations to comment.

2019-2020 Annual Improvements

Review and provide input on issues that are to be included in the 2019-2020 Annual Improvements Exposure Draft.