Financial Instruments – Subsequent Issues - PSAB

Date recorded:

At its meeting on September 27-28, 2018, the PSAB received an update on the status of Financial Instruments – Narrow-scope Amendments. This project focuses on the following narrow-scope amendments: (i) accounting treatment of a bond repurchase; (ii) scope exclusion of certain activities by the federal government; and (iii) improvements to transitional provisions.

The Financial Instruments Advisory Group is planning to bring forward an exposure draft for Board approval at the December 2018 meeting.

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

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