Future asset restoration liability : a supplement to the Financial Information Strategy (FIS) manual.: BT32-50/2011E-PDF
"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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.843783&sl=0
Department/Agency | Canada. Treasury Board. |
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Title | Future asset restoration liability : a supplement to the Financial Information Strategy (FIS) manual. |
Variant title | Supplement to the Financial Information Strategy (FIS) manual |
Publication type | Monograph |
Language | [English] |
Other language editions | [French] |
Format | Electronic |
Electronic document | |
Note(s) | 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. |
Publishing information | Ottawa : Treasury Board of Canada, Secretariat, c2011. |
Description | [8] p. (un-numbered pages) |
ISBN | 978-0-660-09739-8 |
Catalogue number |
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Subject terms | Government policy Accounting |