Receiver General Manual - Chapter 18 - Top of the page navigation
ABC Corporation Limited
Change in accounting policies or unusual transactions
March 31, 2017
To be completed by all Crown corporations and other reporting entities on a quarterly basis.
This table consists of three columns: Description of the change in an accounting policy or unusual transaction, Impact on the financial statements and Amount. The rows are divided into two groups: Change in accounting policies and Unusual transactions.
|Description of the change in an accounting policy or unusual transaction||Impact on the financial statements||Amount|
|Change in accounting policies:|
|Adoption of PS 3410 - Government Transfers||Decrease liabilities and increase equity||1,500|
|Sub-Total - Change in accounting policies||1,500|
|Sub-Total - Unusual transactions||0|
Receiver General Manual - Chapter 18 - Bottom of the page navigation
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