000	00000nam 2200000za 4500
001	9.844447
003	CaOODSP
005	20221107152741
007	cr |||||||||||
008	180222s2010    onc|||| o    f000 0 eng
020	|a978-0-660-09985-9
040	|aCaOODSP|beng
043	|an-cn---
086	1 |aBT32-49/1-2010E-PDF
110	1 |aCanada. |bTreasury Board.
245	10|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.
520	0 |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.
692	07|2gccst|aGovernment policy
692	07|2gccst|aAccounting
692	07|2gccst|aContaminated sites
775	08|tPassif relatif à l’assainissement des sites contaminés |w(CaOODSP)9.844452
856	40|qPDF|s180 KB|uhttps://publications.gc.ca/collections/collection_2018/sct-tbs/BT32-49-1-2010-eng.pdf
856	4 |qHTML|sN/A|uhttps://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=20888