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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

Publication information
Department/Agency
  • Canada. Treasury Board.
TitleFuture asset restoration liability : a supplement to the Financial Information Strategy (FIS) manual.
Variant title
  • Supplement to the Financial Information Strategy (FIS) manual
Publication typeMonograph
Language[English]
Other language editions[French]
FormatDigital text
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)
ISBN978-0-660-09739-8
Catalogue number
  • BT32-50/2011E-PDF
Subject terms
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