TERMIUM Plus®

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UNRESTRICTED NET ASSETS LIABILITIES [3 records]

Record 1 2001-08-14

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

Restricted net assets and liabilities are disclosed separately, therefore they are not closed into the same Equity account as unrestricted assets and liabilities.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique

Spanish

Save record 1

Record 2 2001-08-14

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

As a minimum, all departments will have an Unrestricted Net Assets and Liabilities component made up of the departmental Financial Reporting Account 32DDD, where DDD represents the departmental number.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique

Spanish

Save record 2

Record 3 2001-06-27

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

As a minimum, all departments will have an unrestricted Net Assets/Liabilities component made up of the departmental financial reporting account 32DDD, where DDD represents the departmental number.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Tous les ministères doivent conserver un actif/passif net non restreint composé du compte de rapports financiers ministériels 32DDD, où DDD représente le numéro du ministère.

Spanish

Save record 3

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