Public Sector Accounting Standards

Documents for Comment

  • Open for Comment
  • Closed for Comment
Open for Comment Closed for Comment
Consultation Papers
Consultation Paper 1, Characteristics of Public Sector Entities View Comments
Consultation Paper 2, Measuring Financial Performance in Public Sector Financial Statements View Comments
Consultation Paper 2, Reviewing PSAB’s Approach to International Public Sector Accounting Standards
Consultation Paper 3, Conceptual Framework Fundamentals and the Reporting Model View Comments
Consultation Paper, Reviewing PSAB’s Approach to International Public Sector Accounting Standards View Comments
Government Not-for-Profit Consultation Paper View Comments
Exposure Drafts
Exposure Draft, 2018-2019 Annual Improvements to Public Sector Accounting Standards View Comments
Exposure Draft, Financial Instruments – Federal Government Narrow Scope Amendments View Comments
Exposure Draft, Financial Instruments – Narrow Scope Amendments View Comments
Exposure Draft, Narrow Scope Amendment – Purchased Intangibles View Comments
Invitations to Comment
Invitation to Comment, Employment Benefits: Deferral Provisions in Sections PS 3250 and PS 3255 View Comments
Invitation to Comment, Employment Benefits: Discount Rate Guidance in Section PS 3250 View Comments
Invitation to Comment, Employment Benefits: Non-Traditional Pension Plans View Comments
Statements of Principles
Statement of Concepts, A Revised Conceptual Framework for the Canadian Public Sector View Comments
Statement of Principles, A Revised Reporting Model for the Canadian Public Sector View Comments
Statement of Principles, Public Private Partnerships View Comments