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PSAB - Post-Implementation Review: Section PS 3410, Government Transfers [Completed]

Effective date and transitional provisions:

  PSAB issued its Feedback Statement in April 2016

Last updated:

  October 2016


While a post-implementation review of Section PS 3410 is not required because the revised standard was issued in 2010, prior to the post-implementation review requirement, there are indications of different interpretations and applications of the standard.

PSAB is keenly aware that difficult decisions were needed during the implementation process. Now that stakeholders have had an opportunity to work through the issues related to Section PS 3410, PSAB would appreciate learning how those issues were dealt with and whether there are any issues on a go-forward basis.

Other developments

April 2016

On April 20, 2016, the PSAB released its Feedback Statement summarizing the findings of its Post-implementation Review of Section PS 3410, Government Transfers.

November 2014

On November 3, 2014, the PSAB issued a Request for Information to gather information, as part of its post-implementation review, about stakeholders’ experience in the implementation and ongoing application of Section PS 3410, Government Transfers.


Correction list for hyphenation

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