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2022-023: Closing the GAAP:New Public Sector Accounting Standards (includes developments to March 31, 2022)
Publication date: 05 Apr 2022
ca Closing the GAAP
Pour consulter la version française, veuillez cliquer ici.
Overview: This Newsletter presents a summary of new Public Sector Accounting Standards relevant to financial statements prepared in accordance with the CPA Canada Public Sector Accounting Handbook (includes developments to March 31, 2022).
The attached memorandum summarizes pronouncements that must be applied, if applicable, by an entity preparing financial statements in accordance with the CPA Canada Public Sector Accounting Handbook.
This ACS newsletter, which supersedes the information in previous Newsletter 2021-045, sets out new requirements by the year in which they are first effective, each year commencing April 1, and will be updated twice a year as at March 31 and September 30. Developments since the issue of the previous newsletter, if any, are highlighted in yellow.
While we have attempted to make this newsletter as complete as possible, it may not include all changes or modifications to existing authoritative literature that may affect a particular enterprise.
Cdn PSAS Closing the GAAP March, 31, 2022
(pdf 212kb)
PricewaterhouseCoopers LLP, an Ontario limited liability partnership
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