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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.

October 11, 2019

News

Now available! PSA Discussion Group meeting agenda – November 15, 2019

The agenda includes discussions on when a government business enterprise (GBE) is no longer a GBE; when a government not-for-profit organization (GNFPO) may no longer be a GNFPO; The Final Report of the Expert Panel on Sustainable Finance; and two questions from PSAB’s government not-for-profit consultation paper. Register to attend in person or via livestream.

September 12, 2019

News

New IPSASB Exposure Draft – Public Sector Financial Instruments, Amendments to IPSAS 41, Financial Instruments

IPSASB released an Exposure Draft providing guidance on how to account for financial instruments unique to the public sector. Canadian stakeholders can send comments to IPSASB until December 31, 2019. Read the Exposure Draft for full details.

September 9, 2019

Resource

PSAB Video – Reviewing PSAB’s Approach to International Public Sector Accounting Standards

PSAB’s second consultation paper on its international strategy is out for comment until September 30, 2019. The video provides background and clarifies the four options originally presented in the first paper. Watch the video and have your say on Canada’s public sector accounting international strategy.

September 9, 2019

Resource

PSAB Video Transcript – Reviewing PSAB’s Approach to International Public Sector Accounting Standards

PSAB’s second consultation paper on its international strategy is out for comment until September 30, 2019. The video provides background and clarifies the four options originally presented in the first paper. Watch the video or read the transcript and have your say on Canada’s public sector accounting international strategy.

September 5, 2019

News

Submit an Issue – PSA Discussion Group LIVESTREAMED!

The next meeting of the Group will be held in Toronto and accessible via livestream on November 15, 2019. Individuals are encouraged to submit issues relating to the application of the PSA Handbook by September 25, 2019.

August 30, 2019

Basis for Conclusions

Basis for Conclusion – 2018-2019 Annual Improvements to Public Sector Accounting Standards

This document sets out how the Board reached its conclusions on the 2018-2019 Annual Improvements. It also includes a discussion of significant matters arising from comments received and issues raised in response to its Exposure Draft. Read the Basis for Conclusion for full details.

August 29, 2019

News

Volunteer Opportunity – Public Sector Accounting Board

AcSOC is looking for new PSAB members! Are you interested in driving public sector accounting standard-setting in Canada? Do you want to help in ensuring that these standards are set in the public interest? Then we want to hear from you. Submit your résumé by September 30, 2019 to apply to become a member.