PSAS standards — Recently issued or amended | Deloitte CFR
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 |