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Section PS 1201: Presentation of Budget Information

  • PSAS - PSAB Image

May 01, 2015

Questions have been raised related to the presentation of budget (“planned”) information as required by Financial Statement Presentation, paragraphs PS 1201.130-.133, incorporating the requirement to serve the public interest.

The issues discussed and scenarios presented covered the following:

  • Issue 1 – Interpreting the requirement "originally planned".
  • Issue 2 – How should paragraphs PS 1201.132-.133 be interpreted

Review the report.

Correction list for hyphenation

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