Report on PSA Discussion Group Meeting – November 10, 2022

Start date:

End date:

Location: Toronto

In November 2022, the Pub­lic Sec­tor Ac­count­ing Dis­cus­sion Group (PSADG) is­sued a video record­ing of its pub­lic meet­ing held on November 10, 2022. The PSADG will is­sue the de­tailed meet­ing re­port in the near future.


The top­ics the PSA Dis­cus­sion Group dis­cussed are out­lined be­low.

Section PS 1000 and Section PS 3210: Can a Public Sector Entity Recognize an Asset for Carbon Credits?

  • Consider the uncertainty that Public Sector Accounting Standards (PSAS) would apply to the recognition and measurement of carbon credits in various circumstances.

Presenting Certain Items on the Statement of Cash Flow

  • Consider issues related to how public sector organizations need to present various items in the Statement of Cash Flows. 

Cloud Computing: Impact of Recent Changes on Accounting for Implementation Costs

  • Consider whether implementation costs related to Cloud Computing Arrangements that are service arrangements should be capitalized or expensed under PSAS.

Cloud Computing: Accounting for Implementation Costs in the Context of a Government Partnership

  • Consider how to account for implementation costs incurred in a cloud computing arrangement, which is a service arrangement by individual partners to a government partnership.

Access the video recording and the detailed report of the meeting on the PSAB's web­site.

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