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Help Reporting Asset Retirement Obligations (AROs) and Financial Instruments (FIs) in the FIR

April 23, 2024

**NEW! The 2023 Financial Information Return (FIR) has been updated to align with changes to Public Sector Accounting Standards and stakeholder data needs.

Two new items have been added to help users complete the 2023 FIR and understand the FIR updates:

  • Illustrative examples for reporting Asset Retirement Obligations (AROs) and Financial Instruments (FIs) in the FIR can be found in the “FIR Instructions” section (under Municipal Reporting tab), or at the link here. These examples provide some Asset Retirement Obligations and Financial Instruments reporting scenarios.
  • A recording of the MFOA webinar “Walkthrough of the 2023 FIR” from November 30, 2023, which reviews the final version of the 2023 FIR and demonstrates the reporting of AROs and FIs on the FIR, can be found at the link here (please note that this link will redirect you to an external website).

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