Government Transfers - Deloitte
Government Transfers - Deloitte Government Transfers - Deloitte
Agenda • New Public Sector Accounting (PSA) Standards • Public Sector Accounting Board (PSAB) Projects • Related Party Transactions • Conceptual Framework • Financial Instruments • Government Transfers • Transition to PSA Standards
Polling Question 1 What is your current use of PSA Standards 1. I currently prepare PSAB financial statements 2. I will be preparing PSAB financial statements (with NPO standards) 3. I will be preparing PSAB financial statements (without NPO standards) 4. I am an auditor of PSAB financial statements 5. None of the above apply to me (or I don’t know)
- Page 1: PLEASE NOTE: The audio for today’
- Page 5 and 6: New PSA Standards Topic Financial S
- Page 7 and 8: PSAB projects Amalgamations and Res
- Page 9 and 10: Related Party Transactions (RPTs)-
- Page 11 and 12: Conceptual framework
- Page 13 and 14: Conceptual Framework Why Revising F
- Page 15 and 16: Key characteristics of public secto
- Page 17 and 18: Financial instruments
- Page 19 and 20: Derivatives and Embedded Derivative
- Page 21 and 22: Foreign currency translation Unreal
- Page 23 and 24: Effective interest method • The e
- Page 25 and 26: Statement of Remeasurement Gains an
- Page 27 and 28: Financial instruments - risk disclo
- Page 29 and 30: Government transfers
- Page 31 and 32: Government Transfers, PS 3410 - New
- Page 33 and 34: What is a government transfer Trans
- Page 35 and 36: Government transfers- transferring
- Page 37 and 38: Authorization Expanded guidance and
- Page 39 and 40: Government transfers - recipients S
- Page 41 and 42: Conclusions New standard clarifies
- Page 43 and 44: Transition to PSA standards
- Page 45 and 46: Timeline - first time adoption by G
- Page 47 and 48: Financial Instruments - transition
- Page 49 and 50: Frequently asked questions - financ
- Page 51 and 52: Restatement of comparative figures
Agenda<br />
• New Public Sector Accounting (PSA) Standards<br />
• Public Sector Accounting Board (PSAB) Projects<br />
• Related Party Transactions<br />
• Conceptual Framework<br />
• Financial Instruments<br />
• <strong>Government</strong> <strong>Transfers</strong><br />
• Transition to PSA Standards
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