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 (PSAS) Update 2023
Public Sector Accounting Standards (PSAS) Update 2022
COVID-19: Financial Reporting - Public Sector
Public Private Partnerships (P3s): A Practical Approach to Section PS 3160
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 (the PS 4200 Series)
PSG-8 - Purchased Intangibles
Consolidation
Contributions
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 - 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 Transaction
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