Public Sector Accounting Standards

Financial Instruments – Subsequent Issues


Since the issuance of Section PS 3450, Financial Instruments, there have been reports of transition and other issues that have been brought to the Public Sector Accounting Board’s (PSAB) attention.

Staff Contact(s)

Umar Saeed, MAcc, CPA, CA

Principal, 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.