Directive on Accounting Standards: GC 2700 Segment Disclosures

Supports the Public Sector Accounting Handbook (PSAH) in stating the Government's accounting policies for segment disclosures
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 2700 Segment disclosures

B. Effective date

C. Government of Canada Consolidated Financial Statements

  1. As permitted by PS 2700.30, inter‑segment transfers are measured at the exchange amount.
  2. For the purposes of the Government of Canada consolidated financial statements, the government has determined that segmented information should be based on the ministry structure. This structure groups the activities of departments and agencies, Crown Corporations and other entities for which a Minister is responsible (PS 2700.07).

D. Departmental Financial Statements

  1. For Departmental Financial Statements, segmented information should be based on the Departmental Results Framework (PS 2700.07).

E. Other related references

  • PS 1200 Financial statement presentation
  • GC 1200 Financial Statement Presentation
  • GC 4500 Departmental Financial Statements
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