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Post-implementation Review Assessment of the Financial Instruments Suite of Standards
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The Public Sector Accounting Board (PSAB) is seeking your feedback on key issues related to the following standards:
Section PS 2601 – Foreign Currency Translation
Section PS 3041 – Portfolio Investments
Section PS 3450 – Financial Instruments
Together, these are referred to as the Financial Instruments (FI) suite of standards.
Why Your Feedback Is Important
Your input will help PSAB:
Evaluate if the FI suite of standards meets its objectives; and
Assess the nature and extent of any implementation challenges encountered.
PSAB’s FI Suite of Standards and Due Process
The FI suite of standards became effective for government organizations beginning on or after April 1, 2012, and for governments beginning on or after April 1, 2022. In accordance with PSAB’s Standard-Setting Due Process Manual, there is a minimum two-year period following the effective date of a standard, before PSAB decides if a Post-implementation Review (PIR) is required.
Help Inform Our PIR Assessment Process
Your feedback through this survey will help inform PSAB’s assessment and decision on whether to conduct a formal PIR for the FI suite of standards.
As part of this process, PSAB carries out a PIR Assessment to evaluate whether a formal PIR is warranted.
Please note: In accordance with PSAB’s Standard-Setting Due Process Manual, completing a PIR Assessment does not guarantee that a formal PIR will be initiated. The final decision remains at the full discretion of PSAB.
How to Participate
Please provide your feedback to PSAB by completing the survey below. Thank you for providing your valuable input on this topic. We look forward to hearing from you.
The Public Sector Accounting Board (PSAB) is seeking your feedback on key issues related to the following standards:
Section PS 2601 – Foreign Currency Translation
Section PS 3041 – Portfolio Investments
Section PS 3450 – Financial Instruments
Together, these are referred to as the Financial Instruments (FI) suite of standards.
Why Your Feedback Is Important
Your input will help PSAB:
Evaluate if the FI suite of standards meets its objectives; and
Assess the nature and extent of any implementation challenges encountered.
PSAB’s FI Suite of Standards and Due Process
The FI suite of standards became effective for government organizations beginning on or after April 1, 2012, and for governments beginning on or after April 1, 2022. In accordance with PSAB’s Standard-Setting Due Process Manual, there is a minimum two-year period following the effective date of a standard, before PSAB decides if a Post-implementation Review (PIR) is required.
Help Inform Our PIR Assessment Process
Your feedback through this survey will help inform PSAB’s assessment and decision on whether to conduct a formal PIR for the FI suite of standards.
As part of this process, PSAB carries out a PIR Assessment to evaluate whether a formal PIR is warranted.
Please note: In accordance with PSAB’s Standard-Setting Due Process Manual, completing a PIR Assessment does not guarantee that a formal PIR will be initiated. The final decision remains at the full discretion of PSAB.
How to Participate
Please provide your feedback to PSAB by completing the survey below. Thank you for providing your valuable input on this topic. We look forward to hearing from you.
Share Post-implementation Review Assessment of the Financial Instruments Suite of Standards Survey on FacebookShare Post-implementation Review Assessment of the Financial Instruments Suite of Standards Survey on TwitterShare Post-implementation Review Assessment of the Financial Instruments Suite of Standards Survey on LinkedinEmail Post-implementation Review Assessment of the Financial Instruments Suite of Standards Survey link
