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Outstanding exposure drafts - PSAS


The following are outstanding exposure drafts :

Title Description Next step date
PSAB - Financial Instruments – Narrow Scope Amendments [ED] The purpose of this project is to investigate three non-hedge accounting issues. Jun 30, 2020
PSAB - Government Not-for-Profit Strategy [ED] The objective of this project is to reassess the government not-for-profit (GNFP) strategy. Mar 31, 2020
PSAB - Public Private Partnerships [ED] The objective is to develop a public sector accounting standard specific to accounting for public private partnerships Mar 31, 2020
PSAB - Review of International Strategy [ED] The objective of this project is to review the PSAB’s current strategy with respect to the work of the International Public Sector Accounting Standards Board and its IPSASs. Mar 31, 2020
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. Dec 31, 2020
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. Dec 31, 2020
PSAB – 2019-2020 Annual Improvements Project [ED] The Public Sector Accounting Board has adopted an annual improvements process to make minor improvements to the CPA Canada Public Sector Accounting (PSA) Handbook or Statements of Recommended Practices. Mar 10, 2020
PSAB – Purchased Intangibles – Narrow Scope Amendment [ED] The objective of this project is to revisit the validity of the prohibition against recognizing purchased intangibles in public sector financial statements. Jan 31, 2020

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.