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The Public Sector Accounting Board (PSAB) is seeking your feedback on key issues related to the implementation of Section PS 3280, Asset Retirement Obligations (ARO).
Why your feedback is important
Your input helps PSAB:
Evaluate whether the asset retirement obligations standard meets its objectives; and
Assess implementation challenges encountered during initial adoption and ongoing application of the standard.
PSAB’s ARO standard and due process
Section PS 3280 became effective for public sector entities 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 whether a post-implementation review is required.
Help inform our post-implementation review assessment
Your feedback through this survey helps inform PSAB’s assessment of whether to conduct a formal post-implementation review of the ARO standard.
As part of this process, PSAB carries out a post-implementation review assessment to evaluate whether a formal post-implementation review is warranted.
Please note: Completing a post-implementation review assessment does not guarantee that a formal post-implementation review will be initiated. PSAB will make the decision after thoughtful consideration of the assessment results, in accordance with its due process.
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 implementation of Section PS 3280, Asset Retirement Obligations (ARO).
Why your feedback is important
Your input helps PSAB:
Evaluate whether the asset retirement obligations standard meets its objectives; and
Assess implementation challenges encountered during initial adoption and ongoing application of the standard.
PSAB’s ARO standard and due process
Section PS 3280 became effective for public sector entities 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 whether a post-implementation review is required.
Help inform our post-implementation review assessment
Your feedback through this survey helps inform PSAB’s assessment of whether to conduct a formal post-implementation review of the ARO standard.
As part of this process, PSAB carries out a post-implementation review assessment to evaluate whether a formal post-implementation review is warranted.
Please note: Completing a post-implementation review assessment does not guarantee that a formal post-implementation review will be initiated. PSAB will make the decision after thoughtful consideration of the assessment results, in accordance with its due process.
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.
