Review of methodologies to determine discount rates .: BT22-218/2018E-PDF
"This document has been prepared pursuant to the Government Response to the Twenty-Eighth Report of the Standing Committee on Public Accounts (Public Accounts of Canada, 2016, June 2017). In its response, the Government of Canada committed to explain publicly how it reviewed and updated its methodologies to determine discount rates used to value various assets and liabilities in the government’s consolidated financial statements. Supported by the Auditor General of Canada, the government reviewed its methodologies for selecting discount rates in order to promote consistency of measurement across financial statement items when using a present-value technique"--Executive summary, p. 1, 2.
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Department/Agency | Canada. Treasury Board. |
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Title | Review of methodologies to determine discount rates . |
Publication type | Monograph |
Language | [English] |
Other language editions | [French] |
Format | Electronic |
Electronic document | |
Note(s) | Issued also in French under title: Examen des méthodologies quant à la détermination des taux d'actualisation. "Published: 10/19/2018." Issued also in HTML format. Includes bibliographical references. |
Publishing information | Ottawa : Treasury Board of Canada, Secretariat, 2018. |
Description | 19 p. |
ISBN | 9780660291079 |
Catalogue number |
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Subject terms | Federal government Budgets Financial statements |
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