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Staff contact
J. Paul-Émile Roy, CA
research.studies@cica.ca
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Executive Overview
Purpose of this Paper
The purpose of this discussion paper is to undertake preliminary research that will assist interested parties in addressing accrual issues in Canadian government budgeting. The research deals with government summary budgets and estimates (including appropriations) by reviewing:
- Best practices according to global studies (when available) relating to the accounting methods used to prepare budget and estimates documents.
- The methods and practices Canadian governments use to determine the figures presented in summary budget and estimates documents and the relationships between these documents.
- How Canadian governments introduce changes in significant accounting policies in summary budget and estimates documents.
- Anticipated and planned changes to the budget and estimates documents by senior governments in Canada.
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