FUTURE ACCOUNTING CHANGES	3 Months Ended
Mar. 31, 2014
Future Accounting Changes
FUTURE ACCOUNTING CHANGES	NOTE 16 – FUTURE ACCOUNTING CHANGES FASB ASC Topic 310, Receivables. In January 2014, new authoritative accounting guidance was issued that defined when a lender has obtained physical possession of residential real estate collateral, requiring charge-off of the loan and recognition as foreclosed property. In addition, additional disclosures on the amount of residential real estate included in foreclosed assets as well as the amount of residential loans in the process of foreclosure are required for each period end. These new rules become effective for quarterly periods beginning January 1, 2015. Adoption of this new guidance is not expected to have a significant impact on PSB’s results of operations or financial statements.

The entire disclosure for a new accounting pronouncement that has been issued but not yet adopted.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 250

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 11.M)

-URI http://asc.fasb.org/extlink&oid=26874127&loc=d3e31137-122693

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 11

-Section M

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