Receiver General Manual—Chapter 18—Table of contents
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Reporting instructions for Crown corporations and other reporting entities
Table of contents
- Chapter 18—Revision history
- 18.1 Introduction
- 18.2 Responsibilities
- 18.3 Definitions
- 18.4 Procedures
- 18.4.1 Forms preparation
- 18.4.2 Forms CC‑1, CC‑1a, CC‑1b and CC‑1c - Assets, and CC‑2, CC‑2a, CC‑2b‑1, CC‑2b‑2, CC‑2b‑3, CC‑2b‑4, CC‑2b‑5, CC‑2c, CC‑2d, CC‑2d‑1, CC‑2d‑2, CC‑2e and CC‑2f—Liabilities and equity
- 18.4.3 Forms CC‑3, CC‑3a and CC‑3b—Revenues and expenses and form CC‑3c—Other comprehensive income
- 18.4.4 Forms CC‑4, CC‑4a and CC‑4b—Equity accounts
- 18.4.5 Forms CC‑5, CC‑5a, CC‑5b and CC‑5c—Annual supplementary information
- 18.4.6 Forms CC‑6, CC‑6a, CC‑6b‑1 and CC‑6b‑2—Supplementary information
- 18.4.7 Form CC‑7—Change in accounting policies or unusual transactions
- 18.4.8 Form CC‑8—Reconciliation between International Financial Reporting Standards and Public Sector Accounting Standards
- 18.4.9 Form CC‑10—Insurance programs
- 18.4.10 Form CC‑12—List of Crown corporations and other reporting entities
- 18.4.11 Annual report
- 18.4.12 Frequency of reporting
- 18.4.13 Submission of forms
- 18.5 Inquiries
Appendices
- Appendix A—List of Crown corporations and other reporting entities
- Appendix B—List of government organizations (departments and agencies)
Forms
- Transmittal memorandum
- Form CC‑1—Assets
- Form CC‑2—Liabilities and equity
- Form CC‑1a, form CC‑1b, form CC‑1c, form CC‑2a, form CC‑2b‑1, form CC‑2b‑2, form CC‑2b‑3, form CC‑2b‑4, form CC‑2b‑5, form CC‑2c, form CC‑2d, form CC‑2d‑1, form CC‑2d‑2, form CC‑2e and form CC‑2f—Assets and liabilities—Supporting details
- Form CC‑3—Revenues and expenses
- Form CC‑3a and form CC-3b—Revenues and expenses—Supporting details
- Form CC‑3c—Other comprehensive income
- Form CC‑4, form CC‑4a and form CC‑4b—Equity accounts
- Form CC‑5—Capital assets schedule
- Form CC‑5a—Assets and obligations under capital leases
- Form CC‑5b—Supplementary information on capital assets
- Form CC‑5c—Amortization policies, works of art or similar items
- Form CC‑6—Supplementary information: borrowings
- Form CC‑6a, form CC‑6b‑1 and form CC‑6b‑2—Supplementary information on contingent liabilities and contractual obligations
- Form CC‑7—Change in accounting policies or unusual transactions
- Form CC‑8—Reconciliation between International Financial Reporting Standard and Public Service Accounting Standards
- Form CC‑10—Insurance programs
- Form CC‑12—List of Crown corporations and other reporting entities
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