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最新個案
- A practical guide to SEC ï¬nancial reporting and disclosures for successful regulatory crowdfunding
- Quality shareholders versus transient investors: The alarming case of product recalls
- The Health Equity Accelerator at Boston Medical Center
- Monosha Biotech: Growth Challenges of a Social Enterprise Brand
- Assessing the Value of Unifying and De-duplicating Customer Data, Spreadsheet Supplement
- Building an AI First Snack Company: A Hands-on Generative AI Exercise, Data Supplement
- Building an AI First Snack Company: A Hands-on Generative AI Exercise
- Board Director Dilemmas: The Tradeoffs of Board Selection
- Barbie: Reviving a Cultural Icon at Mattel (Abridged)
- Happiness Capital: A Hundred-Year-Old Family Business's Quest to Create Happiness
Politics and the Public Purse: The Government of Ontario versus Public Sector Pension Accounting
內容大綱
On October 3, 2016, the Government of Ontario released its finance statements for the province without the opinion of Ontario's auditor general. This incident stemmed from a disagreement between the auditor and the government over public-sector pension accounting interpretations, which had the potential to seriously affect the province's budget balance and long-term debt levels. It was uncertain how this disagreement would be resolved. Many members of the media, think tanks, and opposition political parties decried the government for refusing to co-operate with the auditor, while others felt the auditor had gone too far in her interpretation of Public Sector Accounting Standards.