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Government Transfers - Deloitte

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<strong>Government</strong> organizations – early<br />

adoption of PS3 450 & PS 2601<br />

• The effective date of PS 3450 and PS 2601 is after the<br />

date of transition to the PSA Handbook for government<br />

organizations and for some GNFPOs.<br />

• <strong>Government</strong> organizations and GNFPOs may wish to early<br />

adopt these new standards on transition to the PSA<br />

Handbook<br />

– This avoids having to change accounting policies in these<br />

areas twice within a few years.

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