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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 [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

Correction list for hyphenation

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