Examlex
One particular challenge with union working environments is the lack of clearly outlined procedures for handling such matters as employee grievances and discipline.
Modified Accrual
An accounting method blending cash and accrual basis accounting, recognizing revenues when they are measurable and available, and expenses when incurred.
Government Reporting
The process of preparing and disclosing financial and performance information by government agencies, essential for accountability and transparency.
Full Accrual
Refers to an accounting method where income and expenses are recorded when they are earned or incurred, regardless of when the cash transactions occur.
PSAB
Public Sector Accounting Board, which sets accounting standards for public sector entities in Canada.
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