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Messages Communicated through Financial Reporting
Principles and Practices
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accepted accounting principles accrual basis appropriate balance sheet balancing of inflows basis of accounting budget figures budget information capital assets capital transactions carrying values cash Certified General Accountants chapter cial CICA Handbook commercial-type enterprises component consolidated statements deferred charges deficit disclosed disclosure equity in capital equity method external audiences fair presentation financial condition financial information financial viability fixed assets flows of resources foreign currency funded reserves GAAP general-purpose financial statements governing body government entity government financial reporting government reporting entity inflows and outflows information needs interest internal transfers liabilities long-term assets long-term debt ments operating revenues paragraph period political accountability purpose financial statements recommendation The study Reference Chap Relevance to information reserves and funded resource inflows revenues and costs revenues and expenditures revenues over expenditures satisfy senior governments significant users statement of revenues Statements of continuity Statistics Canada stewardship and accountability Study group's recommendation supplementary information surplus taxpayers