Public Private Partnerships – PSAB
Date recorded:
At its meeting on December 9, 2020, the PSAB approved the final Section PS 3160, Public Private Partnerships. This new Section will be effective for fiscal years beginning on or after April 1, 2023. Earlier adoption is encouraged. This new Section and the consequential amendments 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.