Section PS 2700 – Segment Disclosures

October 01, 2019

  • Assist users of the financial statements in:
    • Identifying the resources allocated to support the government’s major activities;
    • Making more informed judgments about the government reporting entity and its major activities;
    • Better understanding the manner in which the organizations in government are organized and how the government discharges its accountability obligations;
    • Better understanding the performance of the segments and the government reporting entity; and
  • Enhance the transparency of financial reporting.
  • Other government organizations that apply the CPA Canada Public Sector Accounting Handbook are encouraged to provide the disclosures in this Section when their operations are diverse enough to warrant such disclosures.

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