December 14, 2018
PSAB’s new standard on Asset Retirement Obligations, Section PS 3280, was issued in August 2018. Read this plain and simple overview explaining the differences between Section PS 3280 and Section PS 3260, and when to apply each standard.
December 13, 2018
Many public sector pension plans involve employers sharing risks with their employees and/or other employers. Read this article to learn how potential accounting guidance reflecting the risk assumed by employers could have a significant impact on their financial positions.
November 19, 2018
PSAB’s new standard on Asset Retirement Obligations was issued in August 2018. Read this plain and simple overview of how Section PS 3280 applies to asset retirement obligations associated with solid waste landfills.
Public sector pension plans have evolved substantially in the past decade. New plan features and arrangements have been introduced to address plan sustainability. Read this article to learn about why an update to the accounting standard may be needed.
November 15, 2018
Get a plain and simple overview of the recently approved new standard, Revenue, Section PS 3400, issued in the PSA Handbook on November 1. It’s effective April 1, 2022 with early adoption permitted.
Basis for Conclusions
This document sets out how the Board reached its conclusions and includes discussion of significant matters arising from comments received and issues raised in response to its proposals exposed.
Get a plain and simple overview of how PSAB’s new standard on Revenue impacts local governments. Revenue, Section PS 3400, issued in the PSA Handbook on November 1. It’s effective April 1, 2022 with early adoption permitted.
Hear Mike St. Amant, Member of PSAB’s Revenues Task Force, give a plain and simple overview of this new standard via an easy-to-understand podcast. Section PS 3400 becomes effective on or after April 1, 2022.