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Government Transfers - Deloitte

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Financial instruments – PS 3450<br />

transition guidance<br />

<strong>Government</strong><br />

organizations<br />

<strong>Government</strong>s<br />

<strong>Government</strong><br />

organizations - apply<br />

PS 3450 in the<br />

same period PSA<br />

Standards adopted<br />

for the first time<br />

[PS 3450.100]<br />

Applies to fiscal<br />

years beginning<br />

on or after<br />

April 1, 2012.<br />

Retroactive<br />

application<br />

is<br />

prohibited.<br />

Earlier<br />

adoption is<br />

permitted.<br />

Applies to fiscal<br />

years beginning<br />

on or after<br />

April 1, 2015.<br />

Retroactive<br />

application<br />

is<br />

prohibited.<br />

Earlier<br />

adoption is<br />

permitted.<br />

Comparative<br />

amounts<br />

presented<br />

are not<br />

adjusted.<br />

Retroactive<br />

application<br />

is<br />

prohibited.

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