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CAPITAL ASSET ACCOUNTING


OMBI Interim Guide to Municipal TCA Accounting

Attached in PDF Form is the interim version of the OMBI Guide to Municipal Tangible Capital Asset Accounting. Please note that the contents of the Guide were developed prior to the release of the CICA's PSAB 3150 standards.
Version 1 serves as a reference document that provides a model for capital asset accounting, explains concepts, and discusses issues and challenges inherent in capital asset accounting.

An updated and revised version of the Guide that tests the model in six pilot municipalities will be released by Spring 2007, along with a 'case study' narrative outlining the approach of each municipal site, and a 'how to' reference manual of practical tools and tips.



Additional Information

  OMBI TCA ACCOUNTING INTERIM GUIDE (2006 05 02 - rg).pdf
Author:  OMBI (Contact: R. Gibson, Director)
Revision:  Interim Version1
Approval Status:  Draft		  Interim OMBI Guide to Municipal Tangilble Asset Accounting (March 2005)

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Apr 30, 2007  -  OMBI Reference Manual for Accounting for Municipal Tangible Capital Assets  
Attached is the OMBI Reference Manual for Implementing Accounting for Municipal Tangible Capital Assets in PDF form  
Feb 15, 2007  -  Appendices - OMBI Guide To Accounting for Municipal Tangible Capital Assets  
Feb 15, 2007  -  OMBI Guide to Accounting for Municipal Tangible Capital Assets Version 2  
Feb 11, 2007  -  January / February Progress Update  
Dec 02, 2006  -  November/December Progress Update   
Sep 07, 2006  -  July August Progress Update  
Jun 15, 2006  -  GFOA Presentation Overview of TCA Accounting Project  
An overview of our work to date on Tangible Capital Assets  
Jun 07, 2006  -  Top Ten Things Municipalities Can Do Now  
Actions municipaliites can take now to begin to prepare for the requirement to account for capital assets in municipal financial statements (as per proposed PSAB 3150 standards)   
� 2008/2009 Ontario Municipal CAO's Benchmarking Initiative