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ARTICLE COURANT CONSOLIDE [1 record]

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Record 1 1997-01-23

English

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

To enable central agencies to obtain data on consolidated accounts and the Receiver General to produce reports on a consolidated basis, a separate column has been included in the Master List of Objects (in Section 8.2.3.4) to show the consolidated standard objects to which each of the relevant class objects in sub-Categories 81 to 85 pertains. This will have no impact on departmental line objects or on the class objects, but will provide additional information for those requiring it on a government-wide basis for reporting or other purposes.

French

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

Afin de permettre aux organismes centraux d'obtenir de l'information sur les comptes consolidés, et au receveur général d'établir des rapports consolidés, une colonne a été ajoutée à la liste type d'articles (section 8.2.3.4) afin d'indiquer à quel article courant consolidé appartient chaque article de classification pertinent des sous-catégories 81 à 85. Cet ajout n'a aucune répercussion sur les articles d'exécution ministériels ni sur les articles de classification, mais il permettra de fournir des renseignements additionnels à l'échelle de la fonction publique fédérale à des fins de rapports ou à d'autres fins.

Spanish

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