Directive on Accounting Standards: GC 2400 Subsequent Events

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for subsequent events.
Date modified: 2017-04-01
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This document is part of the Appendix A of the Directive on Accounting Standards.

A. Primary PSAS reference

  • PS 2400 Subsequent events

B. Effective date

C. Government of Canada Consolidated Financial Statements

  1. For the purposes of the Government of Canada Consolidated Financial Statements, the completion date as identified in PS 2400.09A is defined as the date on which the financial statements are approved by the signatories.

D. Departmental Financial Statements

  1. For the purposes of Departmental Financial Statements, the completion date as identified in PS 2400.09A is defined as the date on which the financial statements are approved by the Deputy Head and Chief Financial Officer.

E. Other related references

  • Receiver General Manual - Chapter 15 - Public Accounts Instructions
  • Receiver General Manual - Chapter 16 - Instructions to Departments for the Letter of Representation to the Deputy Receiver General for Canada and the Auditor General of Canada
  • Year-End Call Letter issued by the Office of the Comptroller General of Canada
  • GC 4500 Departmental Financial Statements
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