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Government Transfers - Deloitte

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New PSA Standards<br />

Topic<br />

Financial Statement Presentation,<br />

Amendments to Section PS 1201<br />

Foreign Currency Translation,<br />

Section PS 2601<br />

Financial Instruments,<br />

Section PS 3450<br />

<strong>Government</strong> <strong>Transfers</strong>, revised<br />

Section PS 3410<br />

<strong>Government</strong>-<br />

Effective Date<br />

GNFPOs / OGOs<br />

Effective Date<br />

April 1, 2015 April 1, 2012<br />

April 1, 2015 April 1, 2012<br />

April 1, 2015 April 1, 2012<br />

April, 1, 2012 April 1, 2012<br />

(N/A for GNFPOs<br />

applying 4200 series)<br />

Tax Revenue,<br />

Section PS 3510<br />

Liability for Contaminated Sites,<br />

Section PS 3260<br />

April 1, 2012<br />

April 1, 2014<br />

N/A

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