Outstanding exposure drafts - PSAS
| 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 |