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 | Order information
Product Number 03630
Price: Members $40.00 Non-members $45.00
Order Form
Staff contact
J. Paul-Émile Roy, CA
research.studies@cica.ca
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Executive Summary
Project objective
This Report provides a “state of the union” comparative and descriptive look at the accounting bases and accounting policies used by Canadian federal, provincial and territorial governments in their budgets and appropriations, as compared to their summary financial statements. The accounting relationships between these three sets of documents and how the budgets are reconciled to the financial statements to provide the budget to actual comparisons required by the CICA Public Sector Accounting Handbook are key issues.
(Study Group Chair - W.D. Hogg, CA, retired, formerly Deputy Minister of Finance, Province of Nova Scotia)
CAmagazine, January-February 2005, "Accounting bases used in Canadian government budgeting" by J. Paul-Émile Roy, CA
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