Public Sector Accounting Board


PSAB Meeting Agenda – March 22-23, 2018
March 6, 2018. At its upcoming meeting, the Board will be discussing a number of topics including, Financial Instruments, Asset Retirement Obligations and International Strategy.

AcSOC Meeting Agenda – March 1-2, 2018
February 21, 2018. Our upcoming meeting will include an update on international accounting matters, as well as activities of the Accounting Standards Board and Public Sector Accounting Board. March 1 agenda sessions will be livestreamed! Check out the agenda today and be sure to register as a public observer.

IPSASB Exposure Draft 64 – Leases
February 12, 2018. 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.

Article – Employment Benefits Discount Rate: Any Case for a Current Rate?
February 5, 2018. Read this article to learn about the debate on whether a current rate, an average rate or a projected rate would be appropriate for the discount rate used in determining benefit obligation.

We’re hiring! Seeking a new public sector accounting principal
January 31, 2018. We are looking for a highly skilled, energetic and committed team member to advise and carry out the plans of PSAB. Apply today!

NEW! Livestreaming – AcSOC March 1-2, 2018 Meeting
January 15, 2018. Now attend the upcoming AcSOC meeting in person or virtually! Observers will be able to see and hear the AcSOC meeting discussion in real-time via a livestream feed if not able to attend in person. Register as an observer now; spaces are limited!

AcSOC Updates Terms of Reference
January 10, 2018. At its October 26-27, 2017 meeting, AcSOC approved revised Terms of Reference, which were updated following a joint review of the activities of AcSOC and AASOC. The Terms of Reference of both Councils are now more closely aligned and reflect current oversight procedures.

PSAB Decision Summary – December 14-15, 2017
January 9, 2018. At its recent meeting, the Board discussed, reviewed and made decisions on a number of topics, including Concepts Underlying Financial Performance, Asset Retirement Obligations, and International Strategy.

Article – Employment Benefits Discount Rate: Anything Wrong with Expected Return on Plan Assets?
January 4, 2018. Read this article to learn about the debate on whether the expected return on plan assets, commonly used in the public sector in discounting obligations for funded benefit plans, is an appropriate discount rate for determining benefit obligation.

Article – Is There a Right Way to Measure the Time Value of Money?
December 11, 2017. 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.

PSA Discussion Group – Report on November 17, 2017 Livestreamed Meeting
December 8, 2017. Read the report for details about the discussions at the Group’s most recent meeting, including green infrastructure and social impact bonds.

In Brief – Invitation to Comment, Employment Benefits: Discount Rate Guidance in Section PS 3250
November 30, 2017. This In Brief provides a plain and simple overview of the Invitation to Comment, Employment Benefits: Discount Rate Guidance in Section PS 3250. It also presents background information about PSAB’s Employment Benefits project.

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