The Public Sector Accounting Board (PSAB) proposes, subject to comments received following exposure, to amend the following sections in the CPA Canada Public Sector (PSA) Accounting Handbook:
- FINANCIAL STATEMENT PRESENTATION, Section PS 1201
- FOREIGN CURRENCY TRANSLATION, Section PS 2601
- FINANCIAL INSTRUMENTS, Section PS 3450
The Basis for Conclusions, which accompanies this Exposure Draft, addresses alternative views and the Board position, with its reasons.