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0019.843783
003CaOODSP
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008180129s2011    onc     o    f000 0 eng  
020 |a978-0-660-09739-8
040 |aCaOODSP|beng
043 |an-cn---
0861 |aBT32-50/2011E-PDF
1101 |aCanada. |bTreasury Board.
24510|aFuture asset restoration liability |h[electronic resource] : |ba supplement to the Financial Information Strategy (FIS) manual.
24630|aSupplement to the Financial Information Strategy (FIS) manual
260 |aOttawa : |bTreasury Board of Canada, Secretariat, |cc2011.
300 |a[8] p. (un-numbered pages)
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).
500 |a"Published: Jan 27, 2011."
500 |aAlso available in HTML format.
504 |aIncludes bibliographic hyperlink references.
5200 |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.
69207|2gccst|aGovernment policy
69207|2gccst|aAccounting
77508|tPassif pour la restauration future d’une immobilisation |w(CaOODSP)9.843785
85640|qPDF|s157 KB|uhttps://publications.gc.ca/collections/collection_2018/sct-tbs/BT32-50-2011-eng.pdf
8564 |qHTML|sN/A|uhttps://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=20885