您選擇的商品

Politics and the Public Purse: The Government of Ontario versus Public Sector Pension Accounting

Vaughan S. Radcliffe; Grace Wu; Rahul Bedi;

商品編號:9B18B020
出版日期:2018/11/30
再版日期:2018/11/30
商品來源:Ivey
商品主題:Accounting
商品類型:Case (Pub Mat)
涵蓋議題:accounting policies;public sector;auditing;auditor general
難易度:4 - Undergraduate/MBA
內容長度:16 頁
地域:Canada
產業:Public Administration;
事件年度:2016

On October 3, 2016, the Government of Ontario released its finance statements for the province without the opinion of Ontario's auditor general. This incident stemmed from a disagreement between the auditor and the government over public-sector pension accounting interpretations, which had the potential to seriously affect the province’s budget balance and long-term debt levels. It was uncertain how this disagreement would be resolved. Many members of the media, think tanks, and opposition political parties decried the government for refusing to co-operate with the auditor, while others felt the auditor had gone too far in her interpretation of Public Sector Accounting Standards.

教學手冊:8B18B020;
補充材料: