Financial reporting accounts list as per the Government-wide Chart of Accounts

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.

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Dernière modification avril 17, 2026, 20:26 (TU)
Créé le avril 17, 2026, 20:26 (TU)
contact_person {}
criticality_level []
data_dictionary []
geographic_scope []
open_canada_collection primary
open_canada_date_modified 2026-03-13 00:00:00
open_canada_date_published 2017-04-05 00:00:00
open_canada_keywords {"fr": ["Receveur général", "Plan comptable", "PCEAF", "Plan comptable à l'échelle de l'administration fédérale", "PC", "codage financier", "comptes de rapports financiers", "CRF", "liste de comptes de rapports financiers", "liste de CRF", "actif", "actifs", "passif", "passifs", "Avoir", "Deficit", "avoir/deficit", "Revenus", "Charges", "Comptes de contrôle", "Comptes de contrôle et de rapprochement de l'encaisse", "grand livre", "compte de grand livre", "code de grand livre"], "en": ["Receiver General", "Chart of accounts", "GWCOA", "Government-wide Chart of Accounts", "COA", "financial coding", "Financial reporting accounts", "FRA", "list of financial reporting accounts", "list of FRA", "Asset", "Assets", "Liability", "Liabilities", "Equity", "Deficit", "equity/deficit", "Revenue", "Expenses", "Control Accounts", "Cash reconciliation control accounts", "general ledger", "general ledger account", "general ledger code", "ledger"]}
open_canada_subject ["government_and_politics"]
sensitivity_level unrestricted
title_fr Liste des comptes de rapports financiers selon le Plan comptable à l'échelle de l'administration fédérale
update_frequency as_needed