Financial Instruments – Subsequent Issues – PSAB

Date recorded:

At its meeting on December 12-13, 2019, the PSAB approved the following:

  1. Financial Instruments: Narrow-scope Amendments, final Handbook amendments. The amendments include changes to the accounting treatment of bond repurchase transactions, transitional provisions, and other minor improvements, and will be reflected in the CPA Handbook in the spring of 2020; and
  2. Exposure Draft, “Financial Instruments: Federal Government Narrow-scope Amendments.” The Exposure Draft will be published early in 2020, with a 60-day comment period.

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

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