Addressing Accrual Issues in Canadian Government Budgeting: Discussion Papers
|A clear, concise discussion of the issues related to accrual budgeting in Canadian government.|
Insights for a Changing World
This practical discussion paper series addresses your questions related to accrual budgeting issues in the Canadian government, such as:
Should the same significant accounting policies be used in both the summary budgets and estimates (appropriations)?
When and how should changes in significant accounting policies be implemented in the summary budgets and estimates?
How has accrual-based information affected financial administration and accountability legislation? Are changes required?
Are asset valuations reliable and is there consistency in the application of standards across Canadian governments?
Publication Date: October 2006