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PSAS projects — Updated in the last 3 months | Deloitte CFR


Projects updated in the last three months:

Title Description Last step Date Added
PSAB - Financial Instruments – Narrow Scope Amendments [Completed] The purpose of this project is to investigate three non-hedge accounting issues. Completed Apr 30, 2021
PSAB - Government Not-for-Profit Strategy [ED] The objective of this project is to reassess the government not-for-profit (GNFP) strategy. Exposure draft Apr 30, 2021
PSAB - Proposal to Modify the Canadian Public Sector GAAP Hierarchy [Completed] 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. Completed Jun 30, 2021
PSAB - Public Private Partnerships [Completed] The objective is to develop a public sector accounting standard specific to accounting for public private partnerships Completed Apr 30, 2021
PSAB: 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. Exposure draft Apr 30, 2021
PSAB: 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. Exposure draft Apr 30, 2021

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