Examlex
Decoding can be described as:
Structured Entity
A specially designed entity created to fulfill specific business needs or purposes, often used in financial engineering or for investment purposes.
Control
The power to direct the financial and operating policies of an entity with an aim to gain economic benefits from its activities.
PSAB Standards
The Public Sector Accounting Board (PSAB) standards are guidelines for financial accounting and reporting in the public sector in Canada.
Canadian Governmental Reporting Standards
Standards and guidelines for financial reporting specifically designed for the public sector in Canada.
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