00000nam 2200000za 4500 9.843783 CaOODSP 20221107152612 cr ||||||||||| 180129s2011 onc o f000 0 eng 978-0-660-09739-8 CaOODSP eng n-cn--- BT32-50/2011E-PDF Canada. Treasury Board. Future asset restoration liability [electronic resource] : a supplement to the Financial Information Strategy (FIS) manual. Supplement to the Financial Information Strategy (FIS) manual Ottawa : Treasury Board of Canada, Secretariat, c2011. [8] p. (un-numbered pages) Issued also in French under title: Passif pour la restauration future d’une immobilisation : un supplément au manuel de comptabilité selon la Stratégie d’information financière (SIF). "Published: Jan 27, 2011." Also available in HTML format. Includes bibliographic hyperlink references. "Focuses on revisions to the Financial Information Strategy accounting manual. This supplement describes the accounting treatment for: initial recognition of future asset restoration cost; recognition of subsequent adjustment to future asset restoration cost; capitalization of annual amortization to future asset restoration cost; settlement of future asset restoration liability"--Provided by publisher. gccst Government policy gccst Accounting Passif pour la restauration future d’une immobilisation (CaOODSP)9.843785 PDF 157 KB https://publications.gc.ca/collections/collection_2018/sct-tbs/BT32-50-2011-eng.pdf HTML N/A https://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=20885