Section PS 3230 – Long-term Debt

March 01, 2014

FINANCIAL STATEMENT PRESENTATION

  • A government’s long-term debt at the end of the accounting period must be presented on its Statement of Financial Position.
  • A government must provide the following information when it has externally restricted sinking funds set aside to retire its long-term debt:
    • The gross amount of the long-term debt to be retired by the sinking funds; and
    • The amount of the sinking fund assets available to retire the debt.
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