000 02207nam  2200325za 4500
0019.844447
003CaOODSP
00520221107152741
007cr |||||||||||
008180222s2010    onc|||| o    f000 0 eng  
020 |a978-0-660-09985-9
040 |aCaOODSP|beng
043 |an-cn---
0861 |aBT32-49/1-2010E-PDF
1101 |aCanada. |bTreasury Board.
24510|aRemediation liabilities related to contaminated sites |h[electronic resource] : |ba supplement to the Financial Information Strategy (FIS) manual.
260 |aOttawa : |bTreasury Board of Canada, Secretariat, |cc2010.
300 |a[13] p. (un-numbered pages)
500 |aIssued also in French under title: Passif relatif à l’assainissement des sites contaminés : supplément au manuel de comptabilité selon Stratégie d’information financière (SIF).
500 |a"Published: Dec 15, 2010."
500 |aAlso available in HTML format.
504 |aIncludes bibliographic hyperlink references.
5200 |a"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.
69207|2gccst|aGovernment policy
69207|2gccst|aAccounting
69207|2gccst|aContaminated sites
77508|tPassif relatif à l’assainissement des sites contaminés |w(CaOODSP)9.844452
85640|qPDF|s180 KB|uhttps://publications.gc.ca/collections/collection_2018/sct-tbs/BT32-49-1-2010-eng.pdf
8564 |qHTML|sN/A|uhttps://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=20888