Archived [2010-03-31] - Accounting Standard 1.2 - Treasury Board - Departmental and Agency Financial Statements
This standard serves as a Financial Statement model for government departments and agencies.
Date modified: 2006-03-20
Archives
This standard is replaced by:
- Accounting Standard 1.2 – Treasury Board - Departmental and Agency Financial Statements [2010-03-31]
Abbreviations
- CFMRS
- Central Financial Management and Reporting System
- CICA
- Canadian Institute of Chartered Accountants
- CRF
- Consolidated Revenue Fund
- DPR
- Departmental Performance Report
- FAA
- Financial Administration Act
- GAAP
- Generally Accepted Accounting Principles
- GST
- Goods and Services Tax
- OGD
- Other Government Department
- PAA
- Program Activity Architecture
- PSAB
- Public Sector Accounting Board
- PWGSC
- Public Works and Government Services Canada
- SFP
- Statement of Financial Position
- SPA
- Specified Purpose Account
- TBAS
- Treasury Board Accounting Standard
- TBS
- Treasury Board of Canada Secretariat