Public Sector Accounting Standards

Public Private Partnerships


Identified as a priority in PSAB’s 2014 Project Priority Survey, the Board approved a project to develop authoritative guidance specific to public private partnerships.

Staff Contact(s)

Umar Saeed, MAcc, CPA, CA

Principal, Public Sector Accounting Board

Project Status

  • Information gathering

    Completed prior to 2015

  • Approving project

    PSAB approved the project proposal in December 2015

  • Consulting stakeholders

    PSAB established the Public Private Partnerships Task Force Q1 2016

    Statement of Principles published in 2017, followed by public outreach

    The Exposure Draft is available for comment until February 29, 2020

  • Deliberating feedback
  • Final pronouncement


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.