PSAS standards — Recently issued or amended | Deloitte CFR

The following standards were issued or amended in the last twelve months:

Title	Effective Date
Guideline PSG 8 - Purchased intangibles	Apr 01, 2023
Section PS 1000 - Financial statement concepts	Apr 01, 2026
Section PS 1100 - Financial statement objectives	Apr 01, 2026
Section PS 1150 - Generally accepted accounting principles	Apr 01, 2021
Section PS 1201 - Financial Statement Presentation	Apr 01, 2022
Section PS 2601 - Foreign Currency Translation	Apr 01, 2022
Section PS 3041 - Portfolio investments	Apr 01, 2022
Section PS 3160 - Public Private Partnerships	Apr 01, 2023
Section PS 3280 - Asset retirement obligations	Apr 01, 2021
Section PS 3400 - Revenue	Apr 01, 2023
Section PS 3450 - Financial Instruments	Apr 01, 2022
The Conceptual Framework for Financial Reporting in the Public Sector	Apr 01, 2026

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Centre for Financial Reporting