Government of Nova
gov.ns.caGovernment of Nova Scotia Nova Scotia, Canada
Municipal Affairs
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Financial Reporting and Accounting Manual

The Municipal Government Act identifies the accounting system that municipalities should use in preparing their annual, audited financial statements. The accounting principles in the Financial Reporting and Accounting Manual have been developed for application by Nova Scotia municipalities, including villages and service commissions along with their committees, boards, authorities or other such entities and are intended to be used in the preparation of annual, audited financial statements. It provides information on the standard reporting format consistent with current public sector accounting practices and in accordance with generally accepted accounting principles for municipal governments as recommended by the Canadian Institute of Chartered Accountants.

Downloadable Manual