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
| Ministère/Organisme | Canada. Treasury Board. |
|---|---|
| Titre | Remediation liabilities related to contaminated sites : a 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 relatif à l’assainissement des sites contaminés : supplément au manuel de comptabilité selon Stratégie d’information financière (SIF). "Published: Dec 15, 2010." Also available in HTML format. Includes bibliographic hyperlink references. |
| Information sur la publication | Ottawa : Treasury Board of Canada, Secretariat, c2010. |
| Description | [13] p. (un-numbered pages) |
| ISBN | 978-0-660-09985-9 |
| Numéro de catalogue |
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| Descripteurs | Government policy Accounting Contaminated sites |
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