Rescinded [2017-04-01] - Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions)
This standard Sets out the accounting requirements for transfer payments, which are transfers of money, goods, services or assets to individuals, organizations or other levels of government, without the federal government directly receiving goods or services in return.
Date modified: 2012-12-21
Archives
This standard is replaced by:
This standard replaces:
- Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions) [2012-12-21]
Abbreviations
- CICA
- Canadian Institute of Chartered Accountants
- PS
- Public Service
- PSAB
- Public Sector Accounting Board
- TBS
- Treasury Board of Canada Secretariat