Form Crown Corporations-7

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Corporation / Enterprise Name:
___________________
CC-7
Change in Accounting Policies or Unusual Transactions
Period Ended / Year Ended:
___________________

(To be completed by all Crown corporations and other entities on a quarterly basis)

Complete the following table for any change in accounting policy or unusual transaction by providing a description and the effect of this change on the financial statements.

Table Summary

This table consists of five columns: Transitional adjustment, Change in accounting policy, Description of the change in an accounting policy or unusual transaction, Impact on the financial statements and Amount. The rows are divided into two groups: Change in accounting policies and Unusual Transactions.

Change in Accounting Policies or Unusual Transactions
(in thousands of dollars)
Transitional adjustment (1) Change in accounting policy (2) Description of the change in an accounting policy or unusual transaction Impact on the financial statements Amount
Change in Accounting Policies
         
         
         
         
         
         
         
         
         
    Sub-Total - Change in Accounting Policies  
Unusual Transactions
         
         
         
         
         
         
    Sub-Total - Unusual Transactions  
Footnote 1

Transitional adjustment refers to the change in accounting standards from Canadian Generally Accepted Accounting Principles (GAAP) to Public Sector Accounting Standards or International Financial Reporting Standards.

Return to footnote 1 referrer

Footnote 2

Change in accounting policy refers to changes in accounting policies which are either mandatory or optional within a single set of standards.

Return to footnote 2 referrer

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