Public Sector Accounting Standards

Financial Instruments


With the growth and availability of financial instruments, many governments and government organizations use financial instruments to manage their financial exposure such as foreign currency and interest rate risk.

Staff Contact(s)

Michael Puskaric, MBA, CPA, CMA

Director, Public Sector Accounting Board


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.