00000nam 2200000za 4500 9.866400 CaOODSP 20250106082552 m o d f cr ||||||||||| 181227s2018 onc ob f000 0 eng 9780660291079 CaOODSP eng n-cn--- BT22-218/2018E-PDF Review of methodologies to determine discount rates [electronic resource]. Ottawa : Treasury Board of Canada, Secretariat, 2018. 19 p. Issued also in French under title: Examen des méthodologies quant à la détermination des taux d'actualisation. "Published: 10/19/2018." Includes bibliographical references. "This document has been prepared pursuant to the Government Response to the Twenty-Eighth Report of the Standing Committee on Public Accounts (Public Accounts of Canada, 2016, June 2017). In its response, the Government of Canada committed to explain publicly how it reviewed and updated its methodologies to determine discount rates used to value various assets and liabilities in the government’s consolidated financial statements. Supported by the Auditor General of Canada, the government reviewed its methodologies for selecting discount rates in order to promote consistency of measurement across financial statement items when using a present-value technique"--Executive summary, p. 1, 2. gccst Federal government gccst Budgets gccst Financial statements Canada. Treasury Board. Examen des méthodologies quant à la détermination des taux d'actualisation (CaOODSP)9.866401 PDF 245 KB https://publications.gc.ca/collections/collection_2019/sct-tbs/BT22-218-2018-eng.pdf