Skip to main content
Login
FRAS Canada
About FRAS Canada
Research Program
News Listings
Job Opportunities
Volunteer Opportunities
Contact
Council
Reporting and Assurance Standards Oversight Council
About
Members
Meetings and Events
News Listings
Committees
Governance Committee
Nominating Committee
Volunteer Opportunities
Boards
Canadian Sustainability Standards Board
About
Members
Terms of Reference
Due Process
Frequently Asked Questions
Statement of Operating Procedures
Meetings
News Listings
Volunteer Opportunities
Accounting Standards Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Annual Plan
Meetings and Events
Committees
Academic Advisory Committee
Agriculture Advisory Group
Crypto-asset Working Group
IFRS® Accounting Standards Discussion Group
IFRS® Interpretations Committee Member Support Group
Insurance Transition Resource Group
Not-for-Profit Advisory Committee
Pension Plan Advisory Committee
Private Enterprise Advisory Committee
Small Practitioners Working Group
User Advisory Committee
News Listings
Volunteer Opportunities
Public Sector Accounting Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Meetings and Events
Committees
Concepts Underlying Financial Performance Task Force
Financial Instruments Group of Experts (FI GoE)
GNFP Advisory Committee
Indigenous Advisory Group
Public Sector Accounting Discussion Group
Technical Advisory Group (TAG)
News Listings
Volunteer Opportunities
Auditing and Assurance Standards Board
About
Terms of Reference
Members
Due Process
International Activities
Annual Reports
Strategic Plan
Meetings and Events
Committees
AASB Steering Committee
Audit Evidence Advisory Group
Audits of Less Complex Entities Advisory Group
Extended External Reporting Assurance Advisory Group
Group Audit Advisory Group
Identifying and Assessing Risks Advisory Group
Public Sector Auditing Standards Review Task Force
Securities Regulations Advisory Group
Task Force on Reporting Implications of Canadian Auditing Standards
News Listings
Volunteer Opportunities
Standards
Sustainability
Canadian Sustainability Disclosure Standards
Accounting
Part I: IFRS® Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part II: Accounting Standards for Private Enterprises
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part III: Accounting Standards for Not-for-Profit Organizations
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Part IV: Accounting Standards for Pension Plans
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Public Sector
Public Sector Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
International Public Sector Accounting Standards Activities
Assurance
Canadian Standards on Quality Management
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Canadian Auditing Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Other Canadian Standards
Overview
Project Listing
Documents for Comment
Effective Dates for New Standards
Plain Language Resources
Login
English
Français
Home
Public Sector Accounting Standards
Project Listing
Public Sector Accounting Standards
Overview
Project Listing
Documents for Comment
Effective Dates
Resources
Project Listing
Active Projects
Completed Projects
Deferred Projects
Active Projects
Project
2024 Q2
2024 Q3
2024 Q4
2025 Q1
Employee Benefits
Re-exposure Draft
Government Not-for-Profit: Capital Assets
Review
Final Approval
Intangible Assets
Narrow Scope Amendment: GAAP Designation of PSA Handbook Appendices
Completed Projects
Project
Issued
2022–2023 Annual Improvements
October 1, 2023
Asset Retirement Obligations
August 1, 2018
Concepts Underlying Financial Performance
April 1, 2023
Financial Instruments
December 1, 2011
Financial Instruments – Narrow Scope Amendments
April 1, 2021
Foreign Currency Translation
January 1, 2014
Government Not-for-Profit Strategy
June 1, 2022
Narrow Scope Amendment – Purchased Intangibles
November 29, 2019
Post-implementation Review: Section PS 3410, Government Transfers
August 1, 2016
PSAB Future Work Plan Consultation
PSAB’s Draft 2022 – 2027 Strategic Plan
April 1, 2022
Public Private Partnerships
April 1, 2021
Revenue
November 1, 2018
Review of International Strategy
April 1, 2021
Deferred Projects
There are no deferred projects at this time.