Which organizations set accounting policies

#WHICH ORGANIZATIONS SET ACCOUNTING POLICIES SOFTWARE#
#WHICH ORGANIZATIONS SET ACCOUNTING POLICIES PROFESSIONAL#

4.1.3Ensuring that departmental quarterly financial reports are prepared for the first three quarters of the fiscal year in accordance with the special purpose financial reporting framework as stated in the relevant GCAH sections.

4.1.2Ensuring that departmental financial statements are prepared on an accrual basis, in accordance with the relevant GCAH sections.

4.1.1.2.3Specific policies relevant to departmental financial statements or quarterly financial reports.

4.1.1.2.2The governmentвЂ™s accounting policies in the absence of specific PSAS and.

4.1.1.2.1The governmentвЂ™s accounting choices, where options exist, under PSAS.

4.1.1.2The Government of Canada Accounting Handbook (GCAH), which is referred to for supplementary information on:.

#WHICH ORGANIZATIONS SET ACCOUNTING POLICIES PROFESSIONAL#

4.1.1.1Public Sector Accounting Standards and Public Sector Guidelines (PSAS) issued by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada and.4.1.1Ensuring that departmental accounting policies are in accordance with the following:.4.1The chief financial officer is responsible for the following:.Policy on Accounting for Non-Monetary Transactions ( October 1, 1994).Directive on Year-End Recording of Payables ( March 1, 2014).Directive on Recording Financial Transactions in the Accounts of Canada ( October 1, 2009).Directive on Contingencies ( October 1, 2009).Policy on Allowances for Valuation of Assets and Liabilities ( October 1, 1994).Policy on Accounting for Inventories ( October 1, 1996).Treasury Board Accounting Standard 3.6: Contingencies ( March 20, 2006).Treasury Board Accounting Standard 3.4: Inventories ( April 1, 2002).Treasury Board Accounting Standard 3.2: Transfer Payments (Grants and Contributions) ( April 1, 2012).

#WHICH ORGANIZATIONS SET ACCOUNTING POLICIES SOFTWARE#

Treasury Board Accounting Standard 3.1.1: Software ( April 1, 2001).

Treasury Board Accounting Standard 3.1: Capital Assets ( April 1, 2001).

Treasury Board Accounting Standard 2.2: Materiality ( April 1, 2001).

Treasury Board Accounting Standard 1.3: Departmental and Agency Quarterly Financial Report ( April 1, 2011).

Treasury Board Accounting Standard 1.2: Departmental and Agency Financial Statements ( April 1, 2012).

1.2This directive and the Government of Canada Accounting Handbook (GCAH) replace the following Treasury Board policy instruments:.

1.1This directive takes effect on April 1, 2017.

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Year-End Recording of Payables, Directive on.

Accounting Standard 1.2 вЂ“ Treasury Board - Departmental and Agency Financial Statements.

Accounting Standard 1.3 вЂ“ Treasury Board - Departmental and Agency Quarterly Financial Report.

Recording Financial Transactions in the Accounts of Canada, Directive on.

Accounting Standard 3.6 - Treasury Board - Contingencies.

Accounting Standard 3.4 - Treasury Board - Inventories.

Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions).

Accounting Standard 3.1.1 - Treasury Board - Software.

Accounting Standard 3.1 - Treasury Board - Capital Assets.

Accounting Standard 2.2 - Treasury Board - Materiality.

Accounting for Non-Monetary Transactions, Policy on.

Assets and Liabilities, Policy on Allowances for Valuation of.

Accounting for Inventories, Policy on.

Supplement to the Financial Information Strategy (FIS) Manual, A Future Asset Restoration Liability

Which organizations set accounting policies