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Financial Instruments – Narrow Scope Amendments – PSAB

Date recorded:

At its meeting on December 9, 2020, the PSAB approved the following narrow-scope amendments: (i) Financial Instruments, Presentation Narrow-scope Amendments; and (ii) Financial Instruments, Foreign Exchange Narrow-scope Amendments.  These amendments will be effective for fiscal years beginning on or after April 1, 2022 and will be reflected in the Public Sector Accounting (PSA) Handbook in the Spring of 2021.

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.