Streams | Financial Reporting The Financial Reporting stream will present an accounting standards update for recent and upcoming changes to the Public Sector Accounting Standards (PSAS) and the International Financial Reporting Standards (IFRS). Additional updates are for the implications of these changes on financial reporting. The afternoon session will include a panel discussion with senior level officials examining the impacts of financial reporting on decision-making in an organization. Learning Objectives: Identify the recent updates and changes to PSAS and IFRS and their implications. Understand how financial reporting impacts decision-making in an organization.