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A Basis for Conclusions is a supporting document to each new or amended standard issued by PSAB. It provides the rationale underlying the standards and discusses the major issues, alternatives considered, respondents’ views on those issues and how PSAB resolved them. This document is prepared by staff, and is not issued under the authority of the Board. Section PS 1201, Financial Statement Presentation (July 2011) Section PS 2601, Foreign Currency Translation (July 2011) Section PS 3450, Financial Instruments (July 2011) Section PS 3410, Government Transfers (April 2011) Sections PS 4200 to PS 4270, Accounting Standards that Apply Only to Government Not-for-Profit Organizations (December 2010) Section PS 2125, First-time Adoption by Government Organizations (August 2010) Amendments Arising from the Adoption of IFRSs: Withdrawal of Section PS 3800 and Removal of Appendix B from the Introduction (June 2010) Section PS 3510, Tax Revenue (March 2010) |
