Revised Reporting Model – PSAB

Date recorded:

At its meeting on September 28-29, 2022, the PSAB reviewed the stakeholder feedback on the Exposure Draft related to: the “net debt” indicator; the change in “net debt”; some aspects of the statement of financial position; the statement of operations; the statement of changes in net assets or net liabilities; and the statement of cash flows. The PSAB also started to review aspects of the proposed final Section PS 1202, Financial Statement Presentation, standard and the accompanying Basis for Conclusions that considers the feedback from stakeholders. The Board will continue to review an analysis of the feedback related to other aspects of the proposed standard at its December 2022 meeting.

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

Correction list for hyphenation

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