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Exposure Draft – 2019-2020 Annual Improvements to Public Sector Accounting Standards

  • PSAS - PSAB Image

Jan 09, 2020

On January 9, 2020, the Public Sector Accounting Board (PSAB) issued its 2019-2020 Annual Improvements Exposure Draft as part of an ongoing process to enhance and improve the PSA Handbook for its stakeholders. Comments are requested by March 10, 2020.

The 2019-2020 Annual Improvements reflect proposed amendments to:

  • clarify transitional provisions for consequential amendments;
  • update disclosure requirements in individual standards relating to contractual rights; and
  • replace the term “contingency” with “contingent assets and contingent liabilities”.

Review the press release and exposure draft on the PSAB's website.

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.