Government Transfers - Deloitte

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What are the impacts on the date of transition Retroactive application with restatement of prior periods, subject to the elective exemptions provided. Recognize and measure assets and liabilities in accordance with the new accounting framework as of the date of transition Understand exceptions & determine which elective exemptions to apply Disclosure requirements
Financial Instruments – transition considerations PS 3450 - transition guidance <strong>Government</strong> organizations – early adoption Comparative figures
Page 1 and 2: PLEASE NOTE: The audio for today’
Page 3 and 4: Polling Question 1 What is your cur
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: Timeline - first time adoption by G
Page 49 and 50: Frequently asked questions - financ
Page 51 and 52: Restatement of comparative figures
Page 53 and 54: First time adoption - PS 2125 optio
Page 55 and 56: Lessons learned (continued) Obtain
Page 57: Questions Paula Jesty Partner pjest

Government Transfers - Deloitte

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