Marginal note:Form and contents
45 The Territorial Accounts shall be prepared in such form as the Commissioner may direct and in accordance with accounting principles recommended by the Canadian Institute of Chartered Accountants or its successor and shall include
(a) consolidated financial statements for Nunavut of
(i) the financial position as at the end of the fiscal year,
(ii) the accumulated surplus or deficit as at the end of the fiscal year,
(iii) the revenues and expenditures for the fiscal year, and
(iv) the changes in the financial position for the fiscal year; and
(b) any other information or statements that are required in support of the consolidated financial statements or that are required by the Minister or by or under any law of the Legislature.
- 1993, c. 28, s. 45
- 1998, c. 15, s. 8
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