Accounting Guidelines means the same accounting methods, practices, principles, policies, and procedures, with consistent classifications, judgments, and valuation and estimation methodologies that were used in the preparation of the Audited Year-End Financial Statements for the most recent audited fiscal year-end as if such accounts were being prepared and audited as of a fiscal year-end.
These changes were the result of changes to the Canadian Institute of Chartered Accountants (“CICA”) Handbook, Accounting Guidelines (“AcG”) and Emerging Issues Committee Abstracts (“EIC”).
DEPARTMENT’S POLICIES FOR PROGRAMS This Accounting Guidelines and General Rules manual is not meant to replace the existing Policy Manual for Marketing Programs.
All payments related to the implementation Page 10 of 38 of the Project shall comply with the Uniform Accounting Guidelines for Redevelopment Agencies established by the State Controller’s Office; with fund restrictions established under CRL, bond covenants, applicable state and local law, grant agreements and any other restrictions on the Project funds; and with accounting policies established by the City Comptroller.
ACCOUNTING GUIDELINES The Capital Construction Accounting Guidelines have been developed by the State Controller’s Office (SCO) for agency personnel to follow when a controlled maintenance/capital construction (construction) project has been authorized by legislative action.
Administrative and Accounting Guidelines: To allow the affiliate to track and monitor the amount and type of charity care and discounts being granted, each affiliate will account for Financial Assistance as provided in Exhibit F.