Rescinded [2017-04-01] - Accounting Standard 3.1 - Treasury Board - Capital Assets
This document provides guidelines regarding Capital Assets, which are tangible assets that are purchased, constructed, developed or otherwise acquired.
Date modified: 2001-03-29
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Abbreviations
- CICA
- Canadian Institute of Chartered Accountants
- CPI
- consumer price index
- CRF
- Consolidated Revenue Fund
- GST
- Goods and Services Tax
- HST
- Harmonized Sales Tax
- PS
- Public Service
- PSAB
- Public Sector Accounting Board
- PWGSC
- Public Works and Government Services Canada
- TBAS
- Treasury Board Accounting Standard
- TBS
- Treasury Board of Canada Secretariat