Government Transfers - Deloitte
Government Transfers - Deloitte
Government Transfers - Deloitte
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Financial instruments – PS 3450<br />
transition guidance<br />
<strong>Government</strong><br />
organizations<br />
<strong>Government</strong>s<br />
<strong>Government</strong><br />
organizations - apply<br />
PS 3450 in the<br />
same period PSA<br />
Standards adopted<br />
for the first time<br />
[PS 3450.100]<br />
Applies to fiscal<br />
years beginning<br />
on or after<br />
April 1, 2012.<br />
Retroactive<br />
application<br />
is<br />
prohibited.<br />
Earlier<br />
adoption is<br />
permitted.<br />
Applies to fiscal<br />
years beginning<br />
on or after<br />
April 1, 2015.<br />
Retroactive<br />
application<br />
is<br />
prohibited.<br />
Earlier<br />
adoption is<br />
permitted.<br />
Comparative<br />
amounts<br />
presented<br />
are not<br />
adjusted.<br />
Retroactive<br />
application<br />
is<br />
prohibited.