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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.843783&sl=1
Ministère/Organisme | Canada. Treasury Board. |
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Titre | Future asset restoration liability : a supplement to the Financial Information Strategy (FIS) manual. |
Variante du titre | Supplement to the Financial Information Strategy (FIS) manual |
Type de publication | Monographie |
Langue | [Anglais] |
Autres langues publiées | [Français] |
Format | Électronique |
Document électronique | |
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. |
Information sur la publication | Ottawa : Treasury Board of Canada, Secretariat, c2011. |
Description | [8] p. (un-numbered pages) |
ISBN | 978-0-660-09739-8 |
Numéro de catalogue |
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Descripteurs | Government policy Accounting |