News Listings

August 14, 2018. Tune in to this webinar on October 17, 2018 (English) or November 7, 2018 (French) to learn about the key features of PSAB’s Statement of Principles, “A Revised Reporting Model for the Canadian Public Sector.”

August 14, 2018. Tune in to this webinar on October 15, 2018 (English) or November 5, 2018 (French) to learn about the key features of PSAB’s Statement of Concepts, “A Revised Conceptual Framework for the Canadian Public Sector.”

IPSASB issued Exposure Draft 65 proposing general improvements to IPSAS based on stakeholder feedback, and IFRS^®convergence amendments. Canadian stakeholders can send comments to IPSASB until July 15, 2018.

Read the report for details about the discussions of: PSAB’s conceptual framework and reporting model proposals, public liability claims, municipal off-site lot levies, and PSAB’s decision model for choosing a new international strategy.

IPSASB issued Exposure Draft 64 proposing a single right-of-use model for lease accounting to replace the risks and rewards incidental to ownership model in IPSAS 13, Leases. Canadian stakeholders can send comments to IPSASB until June 30, 2018.

The choice of discount rate could have significant effects on the benefit obligation reported. Read this article to learn about the debate on which discount rate would best reflect the time value of money in determining the benefit obligation.

Read the report for details about the discussions of: green infrastructure, restructuring transactions, the consolidation of entities using IFRS® Standards for leases, and social impact bonds.

Tune in to this webinar on January 16, 2018 (English) or January 17, 2018 (French) to learn about the key features of PSAB’s Invitation to Comment, “Employment Benefits: Discount Rate Guidance in Section PS 3250."