At its meeting on September 27-28, 2018, the PSAB approved the Invitation to Comment, “Employment Benefits: Non-traditional Pension Plans.” Non-traditional pension plans are plans that involve employers sharing different degrees of risk related to pension benefits with other parties, including employees and other employers. The accounting principles and guidance explored in the document may have significant effect on the accrued benefit obligation reported by public sector entities. The Board expects to issue the document in October 2018.

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

At its meeting on September 27-28, 2018, the PSAB discussed the issues to be included in the 2018-2019 Annual Improvements Exposure Draft.

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

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.

At its meeting on September 27-28, 2018, the PSAB received an update on the status of the Public Private Partnerships project. The Task Force 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.