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Accounting Standard 3.2 - Treasury Board - Transfer Payments (Grants and Contributions)

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This section should be read in conjunction with PSAB Section PS 3410 on Government Transfers and the TBS Transfer Payment Policy contained at: /pol/doc-eng.aspx?id=12257.

Other related handbook sections are:

  • PS 3050 - Loans Receivable
  • CICA 3025 - Impaired Loans
  • CICA 3290 - Contingencies
General Transfers Grants and Contributions Unconditionally Repayable Contributions Conditionally Repayable Contributions
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Date Modified: 2001-01-02
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