This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Financial Instruments – Subsequent Issues - PSAB

Date recorded:

At its meeting on December 13-14, 2018, the PSAB approved the Exposure Draft, “Financial Instruments – Narrow-scope Amendments.” The exposure draft proposes to amend the guidance where a government purchases its own bonds from the open market. It also clarifies the transitional provisions in Section PS 3450, Financial Instruments, to simplify the transition for governments and their consolidated entities. The Board will issue the exposure draft in January 2019, with a 90-day comment period.

Review the executive summary on the PSAB's Web site.

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.