PSAS - Review of the Standards (VO)

PSAS - Review of the Standards (VO)
The course is a focus on general PSAS concepts, the structure of the PSA Handbook, and how and why PSAS standards differ from ASPE and IFRS.

Watch a qualified CPA instructor teaching the course and access a copy of the same course material that is provided to attendees of an in-person session. 
After registering for a Video on Demand course, CPA Saskatchewan will send you information on how to access the course within 2 business days.
Click HERE for more information on Video-On-Demand courses.

The course is lecture style but presented in modules that group relevant concepts together and allow for time for interactive questions and discussions.  Examples and small case studies are used to keep attendees engaged.

The key concepts in PSAS are compared to those in ASPE or IFRS so that the participant may compare and contrast PSAS with standards that they have familiarity with.  All modules are structured with enough time for interactive questions and discussion.  Most modules will contain a few group questions or mini-case studies to allow for some hands-on learning.  Participants will come away with good knowledge of general PSAS concepts and an understanding of where to look in the PSA Handbook to research complexities of real-life situations.


Preparers of public sector financial statements (CFO, Director of Finance or Managers), auditors of public sector financial statements (Partners, Senior Managers, or Managers), and board members of public sector entities.

Participants will leave the course with:

  • a working knowledge of the PSAS Handbook and underlying framework,
  • an appreciation of why and how PSAS differ from ASPE and IFRS,
  • an understanding of the key requirements of the most important or complex PSAS,
  • the ability to articulate reporting concepts under PSAS and the importance of balancing public interest with practicality,
  • categorize new and pending PSAS with an understanding of how such standards relate to existing PSAS Handbook sections, and
  • an enhanced understanding through the visualization of examples.

It is suggested that participants also bring financial statements from the organizations they work at (if appropriate) to use as reference for examples throughout the course

General working knowledge of ASPE and/or IFRS. Some knowledge of the Public Sector Accounting Standards (PSAS) Handbook is ideal but not required.

Course Code VO2059
Passport Credit 4
Price $360
CPD Estimated Hours: Total - 7  Licensing - 7
Competency Accounting
Course Level Introductory
12/1/2020 - 3/31/2021
On Demand

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