Climate-related issues: Questions to ask under public sector GAAP and SORPs

Published on: Sep 30, 2019

This tool serves to help financial statement preparers and auditors better understand how climate-related issues might affect the application of Canadian public sector generally accepted accounting principles (GAAP). It includes questions to ask under CPA Canada's Public Sector Accounting Handbook when determining the impact of climate-related issues on the financial statements and the associated note disclosures.

You will also find considerations of how climate-related issues may impact reporting outside of the financial statements (i.e. in the annual report) and additional questions to ask under the Public Sector Accounting Board's Statements of Recommended Practice (SORPs).

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Correction list for hyphenation

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