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PSAS at a Glance

This publication has been compiled to assist users in gaining a high level overview of public sector accounting standards included in the CPA Canada Public Sector Accounting Handbook as of December 1, 2017.

Not every standard in the Public Sector Accounting Handbook is included in this PSAB at a Glance publication. This publication focuses on recognition, measurement and presentation of public sector accounting standards and does not cover disclosure requirements. Many of the public sector accounting standards that are not included in this publication are focused on disclosure.

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Related Publications 

Date Title
Mar 31, 2018 Sample PSAB College Illustrative Financial Statements for the year ended March 31, 2018
Oct 16, 2017 Public Sector Accounting Standards (PSAS) Update 2017
Sept 12, 2016 Public Sector Accounting Standards (PSAS) Update 2016
Nov 11, 2015 Public Sector Accounting Standards Update 2015
Dec 18, 2014 Contaminated Sites - A Practical Approach to Section PS 3260
Oct 06, 2014 Public Sector Accounting Standards (PSAS) Update 2014
Apr 01, 2014 Sample PSAB Hospital Illustrative Statements for the year ended March 31, 2014
Jan 29, 2014 Public Sector Accounting Standards (PSAS) Update 2013
Nov 01, 2013 Impact of the New Tax Revenue Standard
Dec 04, 2012 Public Sector Accounting (PSAB) Update 2012
Sep 12, 2012 The New PSAB Government Transfer Standards
Dec 09, 2011 Liability for Contaminated Sites
Nov 24, 2011 A Guide to Accounting for Financial Instruments in the Public Sector
Apr 14, 2011 PSAB Update
Mar 31, 2011 A New Government Transfers Standard
Dec 14, 2010 Not-for-Profit Organizations New Directions
Mar 06, 2008 Government Financial Reporting Model - Time to Get Ready


PSAB at a Glance

Please choose below to access individual PSAB at a Glance per standard.

Section Title
  Introduction to Public Sector Accounting Standards
  Introduction to Accounting Standards that Apply only to Government Not-for-Profit Organizations
  Leased Tangible Capital Assets & Sale-leaseback Transactions
  Retirement Benefits, Post-employment Benefits, Compensated Absences & Termination Benefits
Section PS 1201 Financial Statement Presentation
Section PS 1300 Government Reporting Entity
Section PS 2120 Accounting Changes
Section PS 2125 First-time Adoption by Government
Section PS 2200 Related Party Disclosures
Section PS 2400 Subsequent Events
Section PS 2601 Foreign Currency Translation
Section PS 2700 Segment Disclosures
Section PS 3041 Portfolio Investments
Section PS 3050 Loans Receivable
Section PS 3060 Government Partnerships
Section PS 3070 Investments in Government Business Enterprises
Section PS 3100 Restricted Assets and Revenues
Section PS 3150 Tangible Capital Assets
Section PS 3200 Liabilities
Section PS 3210 Assets
Section PS 3230 Long-term Debt
Section PS 3260 Liability for Contaminated Sites
Section PS 3270 Solid Waste Landfill Closure & Post-closure Liability
Section PS 3300 Contingent Liabilities
Section PS 3310 Loan Guarantees
Section PS 3320 Contingent Assets
Section PS 3380 Contractual Rights
Section PS 3390 Contractual Obligations
Section PS 3410 Government Transfers
Section PS 3420 Inter-entity Transactions
Section PS 3430 Restructuring Transactions
Section PS 3450 Financial Instruments
Section PS 3510 Tax Revenue
Section PS 4200 Financial Statement Presentation by Not-for-Profit Organizations
Section PS 4230 Capital Assets Held by Not-for-Profit Organizations
Section PS 4240 Collections Held by Not-for-Profit Organizations
Section PS 4250 Reporting Controlled and Related Entities by Not-for-Profit Organizations