Public Sector Accounting Board (PSAB) is part of the Canadian Institute of Chartered Accountants which introduces and proposes new accounting rules and guidelines affecting how municipalities in Canada prepare their annual financial reports. In 2009 the Public Sector Accounting Board (PSAB) under rule 3150, required all local government in Canada to report infrastructure assets in their annual financial statements. What should have been a deliberate exercise in adopting fundamental changes to how municipalities plan for and manage their capital assets turns out to be a slight adjusting in their statements to report depreciation unrelated to the economic consumption of major infrastructure assets and long-term financial management planning........
Downloads:
A.) Condition Based Infrastructure Asset Valuation
Implementation Framework-Part I ($10.00) US
B.) Condition Based Infrastructure Asset Valuation
Implementation Framework-Part II ($15.00) US
http://store.payloadz.com/details/1889498-documents-and-forms-government-infrastructure-management-and-financial-sustainability-reporting.html
C.) Review of Accounting, Management and Finance Mechanisms ($10.00) US
D.) Infrastructure
Financial Sustainability Reporting ($20.00) US
E.) Audit Compliance Issues: Sustainable Infrastructure Financial Reporting ($20.00) US
F.) A sustainable strategy for funding major infrastructure planning and development ($30.0) US