Accounting Standard 3.4 - Treasury Board - Inventories

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This section should be read in conjunction with CICA Handbook section 3030.

There are a variety of elements governing the management and reporting of inventories. This standard prescribes the method of accounting for consumable inventories and inventories for resale in departmental financial statements. Other guidance related to the control and management of inventory can be found in:

Policy on Accounting for Inventories
Material Management Policy

General Items in inventory Accounting for inventory Financial reporting Effective date

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