This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Section PS 2130 - Measurement uncertainty

Effective date:

April 1, 2005. Earlier adoption is encouraged.

Published by the PSAB:

February 2005


This Section establishes disclosure standards for measurement uncertainty arising from items recognized or disclosed in financial statements.

When a material change in an amount that is recognized or disclosed is reasonably possible in the near term, the notes to the financial statements would provide information about the nature and extent of uncertainty. The nature of measurement uncertainty that is material should be disclosed. The extent of measurement uncertainty that is material should be disclosed when it is reasonably possible that the amount could change by a material amount in the near term.

History of Section PS 2130




February 2005

New Section

This new Section establishes disclosure standards relating to measurement uncertainty in public sector financial statements.

This Section applies for fiscal years beginning on or after April 1, 2005. Earlier adoption is encouraged.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.