期刊名称：Annual Financial Report of the Government of Canada
出版年度：2005
卷号：1
页码：29-29
出版社：Ottawa
摘要：The reporting entity of the Government of
Canada includes all departments, agencies,
corporations, organizations and funds, which
are controlled by the Government. The financial
activities of all these entities are consolidated in
these financial statements, except for enterprise
Crown corporations and other government
business enterprises, which are not dependent
on the Government for financing their activities.
These corporations are reported under the
modified equity basis of accounting. The Canada
Pension Plan is excluded from the reporting entity
as it is under the joint control of the Government
and participating provinces.
