Section PS 3450 - Financial Instruments

January 01, 2021

This publication gives a high-level overview of Section PS 3450, Financial Instruments, in the CPA Canada Public Sector Accounting Handbook. The publication defines each type of financial instrument. It provides guidance on when a financial instrument is recognized, how the instrument is measured, what the presentation considerations are, and what must be disclosed.

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Section PS 3450 - Financial Instruments

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