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Restructurings - PSAB

Date recorded:

The ED proposed that

  • the new Section will apply to restructuring transactions occurring in fiscal years beginning on or after April 1, 2018; and
  • earlier application is encouraged.

The PSAB expects to issue the new PSA Handbook material in Q2/2015.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.