At its meeting on June 28-29, 2022, the PSAB received a significant amount of stakeholder feedback on the Exposure Draft. At this meeting, the Board had its first look at some of the input received. The Board reviewed the responses related to: (i) the “accumulated other” component of net assets/net liabilities; (ii) amended budgets; and (iii) the share capital component of net assets/net liabilities. PSAB will receive an analysis of feedback related to other aspects of the proposed financial statement presentation standard at its September 2022 meeting. The PSAB noted that it appreciated the extensive feedback, and the time respondents took to review the various Exposure Drafts related to the proposed financial statement presentation standard.

Review the Executive Summary on the PSAB's Web site.