Insights

Broadband connectivity is the next essential utility, as integral to a community’s growth and vitality as reliable electricity, clean water and well-maintained roads.

A deadline is fast approaching, and it should matter to Canadians in every city, town and village across this country.

One of the largest challenges all communities face across Canada is how to build better broadband connectivity.

Financial statements of a government not-for-profit organization normally include: Statement of Financial Position...

An entity, normally without transferable ownership interests, organized and operated exclusively for social, educational, professional, religious, health, charitable or any other not-for-profit purpose. A NPO’s members, contributors and other resource providers do not, in such capacity, receive any financial return directly from an organization.

During 2016 there were no significant amendments to the CPA Canada Public Sector Accounting Handbook.

A contract that creates a financial asset for one entity and a financial liability or equity instrument for another entity...

A government’s financial statements must be clearly identified and an acknowledgement of the government’s responsibility for their preparation must either be included in the government’s financial statements or must accompany them...

Section PS 2125 applies to the first set of financial statements a government component, government organization or government partnership prepares in accordance with Public Sector Accounting Standards (PSAS)...