Outstanding exposure drafts - PSAS
| Title | Description | Next step date |
|---|---|---|
| PSAB - Government Not-for-Profit Strategy [ED] | The objective of this project is to reassess the government not-for-profit (GNFP) strategy. | Jan 31, 2021 |
| PSAB - Proposal to Modify the Canadian Public Sector GAAP Hierarchy [ED] | The objective of this project is to clarify the GAAP hierarchy on matters not covered by primary sources of GAAP or for assistance in applying primary source of GAAP. | Feb 15, 2021 |
| PSAB - Statement of Concepts – A Revised Conceptual Framework for the Canadian Public Sector [ED] | The proposed revised conceptual framework is intended to replace Section PS 1000, Financial Statement Concepts and Section PS 1100, Financial Statement Objectives. | Jan 31, 2021 |
| PSAB - Statement of Principles – A Revised Reporting Model for the Canadian Public Sector [ED] | The PSAB proposes to expose a proposed revised Section on financial statement presentation. The proposed revised Section would replace Section PS 1201, Financial Statement Presentation. | Jan 31, 2021 |