Remediation liabilities related to contaminated sites : a supplement to the Financial Information Strategy (FIS) manual. : BT32-49/1-2010E-PDF

"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.

Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.844447&sl=1

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