Supporting Documentation (English, HTML)

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Publisher-reported update

2026-08-08

This dataset contains the financial reporting account (FRA) classification structure and the descriptions for each of the FRAs. The FRAs are used for the government-wide reporting purposes. The FRAs identify the relevant asset, liability, net assets/equity, revenue, and expense accounts that are required for financial reporting, and for preparing the consolidated financial statements for the Government of Canada. Additional details can be found at official website of the Government-wide Chart of Accounts.

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