Public Sector Guidelines
The Public Sector Accounting Board is authorized to publish Guidelines as the need may arise from time to time. These Guidelines set out the Board's interpretations of existing standards, or its opinions on other issues of concern with respect to matters of financial accounting policies and disclosures for which the process of issuing exposure drafts and eventual standards does not apply or cannot be undertaken on a timely basis.
Guidelines are a primary source of GAAP as described in Section PS 1150, Generally Accepted Accounting Principles.