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PSAB Exposure Draft Survey: “2026-2027 Annual Improvements to Public Sector Accounting Standards”

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6.  

Would you like your response to remain confidential?

7.  

Do you agree with the proposal to change wording from “government” to “public sector entity”, “entity”, or another appropriate term in certain Sections of the PSA Handbook?

8.  

Do you agree with the proposal to update wording from “financial asset(s)” and “financial liability” to “financial instrument asset(s)” and “financial instrument liability” in Section PS 2601?

9.  

Do you agree with the proposal to add reference guidance for foreign currency denominated financial instruments in Section PS 2601?

10.  

Do you agree with the proposal to add reference guidance for financial instruments relating to sinking funds in Section PS 3450?

11.  

Do you agree with the proposal to clarify the non-exhaustive nature of the embedded derivative examples in the application guidance of Section PS 3450?

12.  

Do you agree with the proposal to add a decision tree as Appendix B to Section PS 3450 to help clarify the process for identifying embedded derivatives?

13.  

Do you agree with the other proposed editorial updates?

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