Resources

PSAB has issued the Re-exposure Draft, “Employee Benefits, Proposed Section PS 3251.” This Re-exposure Draft focuses on amendments to previously exposed discount rate principles for defined benefit plans. Read our In Brief to learn more about the proposals and how you can provide your input.

Watch these on-demand webinars for an overview of PSAB’s new Conceptual Framework and Reporting Model, including how you can start preparing for implementation.

Watch a recording of our February 1, 2024, webinar to learn more about key proposals in PSAB’s Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150.” Viewing this webinar and successful completion of the quiz may count towards your CPD requirements.

Read our In Brief for an overview of the Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150." The proposals are a result of the review of Section PS 4230, Capital Assets Held by Not-for-Profit Organizations, and Section PS 4240, Collections Held by Not-for-Profit Organizations, as part of the Government Not-for-Profit Strategy implementation.

Check out our resources and non-authoritative guidance to better understand PSAB’s Reporting Model in Section PS 1202, Financial Statement Presentation. The Reporting Model is effective for fiscal years beginning on or after April 1, 2026 – refer to these resources to learn how to apply this foundational standard for the public sector.

Use our resources and non-authoritative guidance to better understand the Conceptual Framework and how to apply this foundational framework for the public sector. PSAB’s new Conceptual Framework is effective for fiscal years beginning on or after April 1, 2026, so start preparing now.

Watch our videos to learn about the International Public Sector Accounting Standards Board (IPSASB) and its accounting standards for public sector entities, related to routine transactions of assets, liabilities, revenues and expenses.

The IPSASB released Exposure Draft 81, Proposed Update to Conceptual Framework. PSAB encourages stakeholders to send comments directly to the IPSASB by May 31, 2022. If you would like PSAB to consider your feedback in its response, please reply by May 16, 2022.

Learn more about key proposals in PSAB’s Exposure Draft “Employee Benefits, Proposed Section PS 3251,” by watching our on-demand webinar in English or French. Comments for the Exposure Draft are due November 25, 2021.

Read PSAB’s plain and simple overview of our Exposure Draft, “Employee Benefits, Proposed Section PS 3251.” The first phase of this multi-phase standard focuses on discount rate guidance and deferral provisions. Learn more about our key proposals and submit your comments on the Exposure Draft by November 25, 2021!