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Annual Improvements 2019-2020 – PSAB

Date recorded:

At its meeting on September 26-27, 2019, the PSAB reviewed the issues to be included in the 2019-2020 annual improvements and provided feedback. The Board agreed to address two main categories of improvements in the upcoming Exposure Draft:

  1. updating disclosure requirements in individual standards relating to contractual rights; and
  2. clarifying the effective date and the method of application (e.g., prospective, retroactive) for consequential amendments.

The Board also considered other issues that did not meet the annual improvements criteria as they were not widespread in practice, a correction of an error, or clarification of a standard.

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

Correction list for hyphenation

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