Financial Statement Presentation, CICA PSA Handbook, Requires Governments and Public

Multiple Choice

Financial Statement Presentation, CICA PSA Handbook, requires governments and public sector entities to include indicators of financial position, the measure of operating surplus or deficit and other information for the benefit of financial statement users. The statement of financial position indicators include:

A) Net debt.
B) Operating surplus or deficit.
C) Change in net debt.
D) Cash and cash equivalents.