Government Not-for-Profit: Contributions and Financial Statement Presentation

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About the project

PSAB is launching its’ second project under the Government Not-for-Profit Strategy Implementation series: Contributions and Financial Statement Presentation. We’re seeking your input to help shape the draft proposals.

What the project covers

This project reviews the PS 4200 series guidance on contributions and financial statement presentation to identify potential amendments or customizations needed to existing Public Sector Accounting Standards (PSAS) outside the series.

It considers:

  • How well the guidance aligns with the new Conceptual Framework
  • Whether the guidance could benefit all public sector entities
  • Whether it reflects a unique accountability that government-not-for-profit organizations (GNFPOs) have to their users warranting a customization to existing PSAS

Additionally, the project will develop new, enhanced guidance for endowments that will be applicable to all public sector entities.

Why your feedback matters

We’ve created survey questions to gather feedback on current accounting practices related to key issues in this project.

Your responses will help shape the exposure draft proposals. Specifically, we’re looking for insights on:

  • Demographic information
  • How current accounting policies are being applied in practice
  • Challenges with existing requirements in practice

Choose the survey that fits your role

We’ve customized the survey based on your role. Select the tab that best applies to your situation:

  • Entities applying PSAS with the PS 4200 series, or those that consolidate entities using it
  • Entities applying PSAS without the PS 4200 series
  • Practitioners and legislative auditors

Our next steps

Your survey responses will be reviewed with PSAB’s GNFP Advisory Committee and shared with the Board to shape the development of proposals. Once our draft proposals are ready, we’ll reach out again for further feedback.

Thank you for contributing to this important work — we look forward to hearing from you!

About the project

PSAB is launching its’ second project under the Government Not-for-Profit Strategy Implementation series: Contributions and Financial Statement Presentation. We’re seeking your input to help shape the draft proposals.

What the project covers

This project reviews the PS 4200 series guidance on contributions and financial statement presentation to identify potential amendments or customizations needed to existing Public Sector Accounting Standards (PSAS) outside the series.

It considers:

  • How well the guidance aligns with the new Conceptual Framework
  • Whether the guidance could benefit all public sector entities
  • Whether it reflects a unique accountability that government-not-for-profit organizations (GNFPOs) have to their users warranting a customization to existing PSAS

Additionally, the project will develop new, enhanced guidance for endowments that will be applicable to all public sector entities.

Why your feedback matters

We’ve created survey questions to gather feedback on current accounting practices related to key issues in this project.

Your responses will help shape the exposure draft proposals. Specifically, we’re looking for insights on:

  • Demographic information
  • How current accounting policies are being applied in practice
  • Challenges with existing requirements in practice

Choose the survey that fits your role

We’ve customized the survey based on your role. Select the tab that best applies to your situation:

  • Entities applying PSAS with the PS 4200 series, or those that consolidate entities using it
  • Entities applying PSAS without the PS 4200 series
  • Practitioners and legislative auditors

Our next steps

Your survey responses will be reviewed with PSAB’s GNFP Advisory Committee and shared with the Board to shape the development of proposals. Once our draft proposals are ready, we’ll reach out again for further feedback.

Thank you for contributing to this important work — we look forward to hearing from you!

  • Survey for preparers: Entities applying Public Sector Accounting Standards (PSAS) with the PS 4200 series, or those that consolidate entities using it

    Take Survey
    Share Survey for preparers: Entities applying Public Sector Accounting Standards (PSAS) with the PS 4200 series, or those that consolidate entities using it on Facebook Share Survey for preparers: Entities applying Public Sector Accounting Standards (PSAS) with the PS 4200 series, or those that consolidate entities using it on Twitter Share Survey for preparers: Entities applying Public Sector Accounting Standards (PSAS) with the PS 4200 series, or those that consolidate entities using it on Linkedin Email Survey for preparers: Entities applying Public Sector Accounting Standards (PSAS) with the PS 4200 series, or those that consolidate entities using it link

  • Survey for preparers: Entities applying Public Sector Accounting Standards (PSAS) without the PS 4200 series

    Take Survey
    Share Survey for preparers: Entities applying Public Sector Accounting Standards (PSAS) without the PS 4200 series on Facebook Share Survey for preparers: Entities applying Public Sector Accounting Standards (PSAS) without the PS 4200 series on Twitter Share Survey for preparers: Entities applying Public Sector Accounting Standards (PSAS) without the PS 4200 series on Linkedin Email Survey for preparers: Entities applying Public Sector Accounting Standards (PSAS) without the PS 4200 series link

  • Practitioners & legislative auditors

    Take Survey
    Share Practitioners & legislative auditors on Facebook Share Practitioners & legislative auditors on Twitter Share Practitioners & legislative auditors on Linkedin Email Practitioners & legislative auditors link
Page last updated: 10 Dec 2025, 05:42 PM