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Financial Instruments – Subsequent Issues - PSAB

Date recorded:

At its meeting on March 22-23, 2018, the PSAB approved an extension of the effective date of Sections PS 3450, Financial Instruments, and PS 2601, Foreign Currency Translation, to fiscal years beginning on or after April 1, 2021. Narrow-scope amendments will be proposed for Section PS 3450 to address some of the non-hedge accounting issues raised during the consultation process.

In making these decisions, the Board considered comments received from Canadian stakeholders on the International Public Sector Accounting Standards Board’s Exposure Draft 62, “Financial Instruments,” as well the feedback received from PSAB’s different stakeholder groups.

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.