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Public Sector Accounting Standards

Government Not-for-Profit: Capital Assets

Summary

PSAB is embarking on implementing its GNFP Strategy (approved in March 2022) to incorporate the PS 4200 series into Public Sector Accounting Standards (PSAS) with potential customizations.

This project encompasses a review of the PS 4200 series standards related to Section PS 4230, Capital Assets held by Not-for-Profit Organizations, and Section PS 4240, Collections held by Not-for-Profit Organizations, to determine what amendments should be proposed to Section PS 3150, Tangible Capital Assets.

As a result of proposing amendments to Section PS 3150, Sections PS 4230 and PS 4240 will be withdrawn.

Staff Contact(s)

Camila Santos, CPA Principal, Public Sector Accounting Board

Sandra Waterson, CPA, CA Principal, Public Sector Accounting Board

Project Status

  • Information gathering

    Completed prior to December 2022

  • Approving project

    Project approved by PSAB at its December 2022 meeting

  • Engaging Communities

    PSAB approved the Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150” for public consultation at its September 2023 meeting

  • Deliberating feedback

    PSAB is currently deliberating feedback received on its Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150”

  • Final pronouncement

    Final Handbook amendments to be issued in 2025

On-demand Webinar – Exploring PSAB’s Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150"

Watch now!

Did you miss our live webinar? Watch it on demand in either English or French!

In Brief – A plain and simple overview of PSAB’s Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150"

Read our plain language resource to help understand the proposals in PSAB’s Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150.”

GNFP Strategy Decision and Implementation Plan

Understand more about the GNFP Strategy Decision and Implementation Plan.

News


February 23, 2024

Webinar, Video

On-demand Webinar – Exploring PSAB’s Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150”

Watch a recording of our February 1, 2024, webinar to learn more about key proposals in PSAB’s Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150.” Viewing this webinar and successful completion of the quiz may count towards your CPD requirements.

December 20, 2023

Resource, In Brief

In Brief – PSAB Exposure Draft – Tangible Capital Assets, Proposed Amendments to Section PS 3150

Read our In Brief for an overview of the Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150." The proposals are a result of the review of Section PS 4230, Capital Assets Held by Not-for-Profit Organizations, and Section PS 4240, Collections Held by Not-for-Profit Organizations, as part of the Government Not-for-Profit Strategy implementation.

Disclaimer

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 voting process.