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PSAS Knowledge Centre

Collected here are useful resources to help increase your understanding of the accounting required under the Public Sector Accounting Standards in the CPA Canada Handbook (PSAS).

Annual updates and essential guides

Public Sector Accounting Standards Update 2022

Public Sector Accounting Standards Update 2021

COVID-19: Financial Reporting Implications for the Public Sector

Asset Retirement Obligations (ARO): A Practical Approach to Section PS 3280

Contaminated Sites - A Practical Approach to Section PS 3260

A Guide to Accounting for Financial Instruments in the Public Sector

PSAS at a Glance by Standard

These publications have been compiled to provide you with a high-level overview of Public Sector Account Standards (PSAS) included in the CPA Canada Public Sector Accounting Handbook as of January 1, 2021.

Introduction to Public Sector Accounting Standards

Introduction to Accounting Standards that Apply only to Government Not-for-Profit Organizations

Purchased Intangibles

Consolidation

Contributions

Leased Tangible Capital Assets & Sale-leaseback Transactions

Retirement Benefits, Post-employment Benefits, Compensated Absences & Termination Benefits

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 - Interest in Partnerships

Section PS 3070 - Investments in Government Business Enterprises

Section PS 3100 - Restricted Assets and Revenues

Section PS 3150 - Tangible Capital Assets

Section PS 3160 – Public Private Partnerships

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 3280 - Asset Retirement Obligations

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 3400 - Revenue

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

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