Assemblée Législative de la Nouvelle-Écosse

Les travaux de la Chambre ont repris le
21 septembre 2017

Projet de loi no 31

Full Disclosure of Accounting Changes Act

An Act to Amend Chapter 2 of the Acts of 2010, the Finance Act, Respecting the Full Disclosure of Accounting Changes

Déposé par :
L'honorable Jamie Baillie
Cumberland South

Première lecture
Débats en deuxième lecture
Adoption en deuxième lecture
Comité des modifications des lois
Comité plénier
Débats de la troisième lecture
Débats de la troisième lecture
Sanction royale
Prise d'effet

Note explicative (en anglais seulement)

This Bill requires that the Minister of Finance

(a) in any fiscal year in which the Minister adopts new accounting policies, table Estimates for that fiscal year prepared under both the new and the old rules and a report specifying the difference between the Estimates documents in respect of the calculation of the net deficit or surplus and any change in the net debt of Nova Scotia; and

(b) where the Minister has tabled Estimates for the 2013-14 fiscal year prepared under newly adopted accounting policies, prepare and table in the House of Assembly (or file with the Clerk of the Assembly), within thirty days of the coming into force of this Act or not later than ten days before the next general election, whichever is sooner, the Estimates as prepared under the old accounting policies and a report specifying the difference between the Estimates documents in respect of the calculation of the net deficit or surplus and any change in the net debt of Nova Scotia.