Transactions and items for a public sector entity applying the CICA PSA Handbook (not referring to Sections PS 4200 to PS 4270) are as follows:
1. Issue of a debenture
2. Inventories of goods for sale
3. A historical monument
4. Purchase of road salt or other supply inventories
5. An expenditure on road construction
6. Trees growing on Crown land
7. Disposal of a tangible capital asset
8. Acquisition of a government business enterprise
Required
Indicate the financial statements that would report on each item or transaction described and its classification. For example, when a portfolio investment is acquired, it is reported on the statement of financial position as a financial asset and on the statement of cash flow as an investing transaction.