Policy 2.3.12: General Accounting and Reporting Guidelines

Effective: April 1, 1998
Responsibility: Vice-President and Chief Financial Officer

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STATEMENT OF POLICY

Senior Finance and Administration officers will ensure that all financial transactions are entered into the corporate books of account in accordance with generally accepted accounting principles (GAAP), using accrual accounting, and as prescribed in this policy, shall submit reports and analyses on a timely basis, as required by senior management.

HISTORY

  • This policy was updated November 2003.
  • This was originally Corporate Finance and Administration General Accounting and Reporting Guidelines Policy 306.50 - Guidelines and Procedures 306.50-A, Processing of Documents and Local Payroll vs Accounts Payable; Corporate Guidelines and Procedures 306.50 –B - Corporate Credit Cards; and Corporate Guidelines and Procedures 306.50 – C - General Accounting and Reporting.

REFERENCES

Corporate Policy:


PERSON RESPONSIBLE FOR INTERPRETATION AND APPLICATION

All questions pertaining to the interpretation or application of this policy should be referred to the Director, Policy and Internal Control.

DEPARTMENT RESPONSIBLE TO UPDATE THIS WEBPAGE

Corporate Secretariat.

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