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| 01840cam 2200325za 4500 |
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001 | 9.843783 |
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003 | CaOODSP |
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005 | 20221107152612 |
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007 | cr ||||||||||| |
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008 | 180129s2011 onc o f000 0 eng |
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020 | |a978-0-660-09739-8 |
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040 | |aCaOODSP|beng |
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043 | |an-cn--- |
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086 | 1 |aBT32-50/2011E-PDF |
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110 | 1 |aCanada. |bTreasury Board. |
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245 | 10|aFuture asset restoration liability |h[electronic resource] : |ba supplement to the Financial Information Strategy (FIS) manual. |
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246 | 30|aSupplement to the Financial Information Strategy (FIS) manual |
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260 | |aOttawa : |bTreasury Board of Canada, Secretariat, |cc2011. |
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300 | |a[8] p. (un-numbered pages) |
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500 | |aIssued 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). |
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500 | |a"Published: Jan 27, 2011." |
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500 | |aAlso available in HTML format. |
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504 | |aIncludes bibliographic hyperlink references. |
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520 | 0 |a"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. |
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692 | 07|2gccst|aGovernment policy |
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692 | 07|2gccst|aAccounting |
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775 | 08|tPassif pour la restauration future d’une immobilisation |w(CaOODSP)9.843785 |
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856 | 40|qPDF|s157 KB|uhttps://publications.gc.ca/collections/collection_2018/sct-tbs/BT32-50-2011-eng.pdf |
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856 | 4 |qHTML|sN/A|uhttps://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=20885 |
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