PSAS projects — Updated in the last 3 months | Deloitte CFR
Title | Description | Last step | Date Added |
---|---|---|---|
PSAB - Financial Instruments – Narrow Scope Amendments [ED] | The purpose of this project is to investigate three non-hedge accounting issues. | Exposure draft | Oct 31, 2020 |
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. | Exposure draft | Nov 30, 2020 |
PSAB - Review of International Strategy [Completed] | The objective of this project was to review the PSAB’s current strategy with respect to the work of the International Public Sector Accounting Standards Board and its IPSASs. | Completed | Nov 30, 2020 |
PSAB – 2019-2020 Annual Improvements Project [Completed] | 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. | Exposure draft | Nov 30, 2020 |
PSAB – Purchased Intangibles – Narrow Scope Amendment [Completed] | The objective of this project is to revisit the validity of the prohibition against recognizing purchased intangibles in public sector financial statements. | Exposure draft | Nov 30, 2020 |