00000nam 2200000za 4500 9.844447 CaOODSP 20221107152741 cr ||||||||||| 180222s2010 onc|||| o f000 0 eng 978-0-660-09985-9 CaOODSP eng n-cn--- BT32-49/1-2010E-PDF Canada. Treasury Board. Remediation liabilities related to contaminated sites [electronic resource] : a supplement to the Financial Information Strategy (FIS) manual. Ottawa : Treasury Board of Canada, Secretariat, c2010. [13] p. (un-numbered pages) Issued also in French under title: Passif relatif à l’assainissement des sites contaminés : supplément au manuel de comptabilité selon Stratégie d’information financière (SIF). "Published: Dec 15, 2010." Also available in HTML format. Includes bibliographic hyperlink references. "Revisions to the Financial Information Strategy Accounting Manual. This supplement provides the accounting treatment for the following: site assessment expenditures (by other government department and by custodian department); care and maintenance expenditures; recording a remediation liability; recording actual remediation work undertaken; adjusting the remediation liability account for work performed during the year and adjusting the balance at year-end to reflect the appropriate amount (remediation costs less than opening liability balance and remediation costs greater than opening liability balance); after remediation (writing off remaining balance of the remediation liability account and recording monitoring costs); liability valuation adjustments"--Provided by publisher. gccst Government policy gccst Accounting gccst Contaminated sites Passif relatif à l’assainissement des sites contaminés (CaOODSP)9.844452 PDF 180 KB https://publications.gc.ca/collections/collection_2018/sct-tbs/BT32-49-1-2010-eng.pdf HTML N/A https://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=20888