Psab Prepaid Expenses

12.1 Advances
Chapter 12: Advances and Prepaid Expenses 12.1 Advances Effective date: April 1, 1999 Government of Nova Scotia Budgeting and Financial Management Manual 12.1 Advances Policy Statement Accounting Board (PSAB). Definitions ASSET ... Retrieve Document

Preliminary Draft PSAB Financial Statements June 30, 2013
This draft PSAB Financial Statement is populated with the previous not-for-profit GAAP. Prepaid Expenses. 17,901 (31,293) Increase (Decrease) Accounts Payable/Accrued Liabilities. 211,189 . 604,530 Unearned Revenue. 27,198 ... Return Document

Common Government Reporting Model
• PSAB standards and guidelines are found in the Public Sector Accounting (PSA) Handbook Background • The PSA Handbook is the primary Prepaid expenses and deposits Long-term assets Non-financial Assets Restricted cash CapitalAssets Investments ... Retrieve Content

March 2012 SuMry CoM A MpariSon Of Canadian PubliC SeCtor ...
C. prepaid expenses. Under PSAB and the not-for-profit standards (HB 4400 series), assets may be http://www.frascanada.ca/public‐sector‐accounting‐board/index.aspx Before adopting a new standard or making any choices available after ... Document Viewer

Alberta Health And Wellness, Consolidated Financial ...
Prepaid Expenses 56,488 47,354 $ 8,971,352 Board (PSAB) of the Canadian Institute of Chartered Accountants. The PSAB financial statements presentation for government summary financial statements has been modified to ... Get Document

Faab.edu.gov.on.ca
PSAB Format STATEMENT OF FINANCIAL POSITION ASSETS Cash/Short term Investments - Accounts Rec. - Other (1) Capital to be recovered - Permanently Financed (3) Prepaid expenses and inventories of supplies are shown in the Non-Financial Asset section. ... View Full Source

Public Sector Accounting Board Handbook—Revised Standards ...
Public Sector Accounting Board Handbook standards for local governments have recently been revised. The requirement to supplies, and prepaid expenses. (d) The accumulated surplus or deficit of the government is calculated as the sum of the ... View Full Source

Uniform Chart Of Accounts - Las Cruces Public School District
PSAB SUPPLEMENT 3 - ACCOUNTING/FUND ACCOUNTING/GENERAL LEDGER Revised March 2012 Steve Burrell, Director School Budget and Finance Analysis Bureau . 15000 Prepaid Expenses ... Document Viewer

Environmental Liabilities Reference Manual
PSAB GAAP for Manitoba Municipalities Reference Manual: Obligations, Environmental Liabilities, and Landfills Payment in advance for goods and services not received as of the year end date are prepaid expenses. Recognition Criteria (PS3200.03) ... Fetch Document

PRAIRIE AGRICULTURAL MACHINERY INSTITUTE
Prepaid expenses 177,455 200,597 Inventory 241,553 105,324 3,842,193 2,771,843 2,819,952 3,864,532 302,180 Restricted cash - General Revenue Fund to the Public Sector Accounting Board's (PSAB) Recommendations has been revised to ... Access Doc

Uniform Chart Of Accounts
PSAB SUPPLEMENT 3 - ACCOUNTING/FUND ACCOUNTING/GENERAL LEDGER Revised February 2006 Don Moya Deputy Secretary - Finance and Operations . 4/3/2006 11:01 AM PSAB Supplement 3 15000 Prepaid Expenses ... Read Document

Financial Information Return - Government Of PEI: Home Page
Use of prepaid expenses CHANGE IN NET DEBT NET DEBT, BEGINNING OF YEAR NET DEBT, END OF YEAR (Gain)/loss on sale of tangible capital assets Net water fund revenues/expenses for PSAB purposes Capital Contributions CAPITAL ASSETS CAPITAL CONTRIBUTIONS ... Doc Viewer

Financial Statements,PSAB, Point Edward Village
Prepaid expenses 16,626 4,727 Total non financial assets 29,740,300 23,681,375 ACCUMULATED SURPLUS (note 10) $ 31,196,843 $ 27,866,772 The accompanying notes are ("PSAB") of the Canadian Institute of Chartered Accountants ("CICA"). ... Visit Document

2012/13 DRAFT Sample PSAB Financial Statements
This draft PSAB Financial Statement is populated with the previous not-for-profit GAAP. Prepaid Expenses. 17,901 (31,293) Increase (Decrease) Accounts Payable/Accrued Liabilities. 211,189 . 604,530 Unearned Revenue. 27,198 ... Fetch Doc

UPPER GRAND DISTRICT SCHOOL BOARD
Prepaid expenses 927,589 781,705 Tangible capital assets (note 10) 275,045,537 267,476,918 Total non-financial assets 275,973,126 268,258,623 Contractual Board (PSAB) of The Canadian Institute of Chartered Accountants (CICA). The ... Content Retrieval

CATHOLIC DISTRICT SCHOOL BOARD OF EASTERN ONTARIO
Prepaid expenses 3,825,499 3,797,021 Tangible capital assets (note 9) 144,764,597 135,974,954 Total (PSAB) of the Canadian Institute of Chartered Accountants (CICA). In March 2011, PSAB released a new Public Sector Accounting Standard PS 3410 ... Get Content Here

BACKGROUND
The final purpose of this template is to provide illustrative links between the existing and new PSAB accounting standards. inventories of supplies and prepaid expenses) will be shown after net debt. Net debt plus non-financial assets will equal accumulated surplus. ... Return Document

Year Ended December 31, 2009
By the Public Sector Accounting Board (“PSAB”) of the Canadian Institute of Chartered Accountants. Add: Prepaid expenses 43,239 Add: Net capital assets ... Retrieve Full Source