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Government Transfers - Deloitte

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Frequently asked questions –<br />

financial instruments transition<br />

What happens to<br />

accumulated<br />

other<br />

comprehensive<br />

income for<br />

entities<br />

transitioning to<br />

PSA Standards<br />

Should a<br />

government<br />

organization<br />

consider early<br />

adoption of PS<br />

3450 and PS<br />

2601<br />

Should government<br />

organizations<br />

transitioning to PSA<br />

Standards for the<br />

first time restate<br />

their comparative<br />

figures for PS 3450<br />

and PS 2601

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