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Public Sector Accounting Board

• Presentations
• Reference Materials
• Correspondence

Presentations

General

• CGA Presentation - September 11, 2008 (77 KB)
• Mayor's Symposium - May 10th in Gander (71 KB)
• NLAMA Conference - April 17-19 in Gander (51 KB)

Phase One

• TCA Presentation - Part 1 (Norm Snelgrove) (2.3 MB)
• TCA Presentation - Part 2 (Norm Snelgrove) (1.1 MB)

Phase Two & Valuation Presentations

• Phase II Valuation Presentation (2.3 MB)

Phase Three

• Phase Three Reference Manual
• PSAB Training Phase 3
• PSAB Consolidated Financial Statement Template (249 KB)
• PSAB Consolidated Financial Statement Template (2010) (251 KB)

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Reference Materials

Manuals

• TCA Reference Manual (132 KB)
  • Appendix 1 - TCA Listing (11 KB)
  • Appendix 2 - Assets Classes (43 KB)
  • Appendix 3 - CPI Listing (11 KB)
• TCA Valuation Manual (759 KB)
• Phase Two Reference Manual (970 KB)

Checklists

• Liabilities Checklist (21 KB)
• Contingent Liabilities Checklist (21 KB)
• Loan Guarantees Checklist (18 KB)
• Municipal Reporting Entity Checklist (23 KB)
• Government Partnership and GBP Checklist (19 KB)

Other Reference Materials

• Sample Tangible Capital Asset Accounting Policies
• Tangible Capital Asset Continuity Schedule
• Phase Two - TCA Valuation Presentation Excel Example
• Phase Two - TCA Valuation Presentation Excel Example - Labrador
• TCA Listing Sample Template

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Correspondence

Circulars

• March 28, 2008 Circular to All Auditors (62 KB)
• March 28, 2008 Circular to Municipal Councils and Town Clerks (75 KB)
• August 11, 2008 Circular to Municipal Councils (567 KB)
• September 12, 2008 Circular on Phase Two Training (916 KB)
• October 7, 2008 Circular to Municipal Councils and Town Clerks (973 KB)
• January 19, 2009 Circular to Municipal Councils and Town Clerks (4.3 MB)
• January 19, 2009 Circular to Municipalities - Financial Statements (4.2 MB)

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To Find Out More

For information and assistance, contact the Municipal Affairs office nearest you.

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