COVID-19 and Application of Public Sector Accounting Standards (PSAS)

By PSAB Staff
Published: 10/01/2020
covid-19-and-application-of-public-sector-accounting-standards-psas

The Public Sector Accounting Standards Board (PSAB) has issued this publication to provide non-authoritative guidance to public sector entities in the form of a plain and simple discussion on how they can apply PSAS to financial reporting issues that arise as a result of the COVID-19 pandemic. Content includes, among others, a discussion on: going concern, government transfers, impairment, guarantees, measurement uncertainty, retirement benefits, risk disclosures, and subsequent events.

COVID-19 and Application of Public Sector Accounting Standards (PSAS)

 


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